MAUI COMMUNITY COLLEGE
COURSE OUTLINE
1. Alpha and Number
:
Course Title:
ACC 295
Accounting Capstone
Credits
Three (3)
Date of Outline
April 18, 2006
2.
Course Description
Provides an opportunity to demonstrate the
tools and understanding developed during the
accounting program. Includes financial,
managerial, payroll accounting and income tax
preparation. Includes the use of computers.
Emphasizes the use of ethics in business
decisions
3.
Contact Hours/Type
3 hours/lecture
4.
Prerequisites
ACC 132, ACC 134, ACC 150, ACC 202, ACC
155 (or concurrent), or consent.
Corequisites
None
Recommended Preparation:
None
2. APPROVED
BY__________________________________DATE___________________
5.
General Course Objectives
Apply the principles of accounting through independent or group decisionmaking, and demonstrating oral and written communication skills.
For detailed information how ACC 295 focuses on the Maui Community College
general education standards, see the attached curricular grids.
ACC 295 fulfills three credit hours for the accounting degree program.
6.
Student Learning Outcomes
For assessment purposes, these are linked to #7, Recommended Course
Content.
On successful completion of this course, the student should be able to:
a.
b.
c.
d.
e.
7.
Apply critical thinking skills to analyze and explain business transactions
following Generally Accepted Accounting Principles (GAAP) and to
enhance independent or group decision-making.
Use information retrieval and technology to solve business problems.
Apply quantitative reasoning to solve problems and to analyze and
interpret financial reports for internal and external users.
Communicate effectively with others utilizing oral and written
communication methods, including multimedia presentations that apply
information technologies and serve particular audiences and purposes.
Promote business ethics, values and integrity related to professional
activities and personal relationships.
Recommended Course Content and Approximate Time Spent on Each Topic:
Linked to #6, Student Learning Outcomes
4-6 Weeks: Accounting cycle (a, c, d, e)
1-2 Weeks: Financial analysis (a. b, c, d, e)
1-2 Weeks: Depreciation and plant assets (a. b, c, d, e)
1-3 Weeks: Payroll and payables (a. b, c, d, e)
1-2 Weeks
Cash and receivables (a. b, c, d, e)
1-2 Weeks
Income Tax (a. b, c, d, e)
1-4 Weeks
Ethics (b, d, e)
8.
Text and Materials, Reference Materials, Auxiliary Materials and Content
Guidelines for Accounting Capstone Course as written by Accounting faculty.
9.
Recommended Course Requirements and Evaluation
Specific course requirements are at the discretion of the instructor at the time of
the course is being offered. Suggested requirements might include, but are not
limited to
20-40%
20-40%
30-60%
10.
Participation in class discussion, group and individual oral reports
Projects, reports, demonstrations
Final accounting project that may be evaluated by a cross-section
of faculty, staff, and community members to ensure student
learning outcomes of the program have been satisfied.
Methods of instruction
Instructional methods will vary considerably with instructors. Specific methods
will be at the discretion of the instructor teaching the course and might include,
but are not limited to
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
lectures and class discussions;
problem solving;
narrated PowerPoint presentations;
guest speakers;
study group activities;
oral reports and other student presentations;
homework assignments;
reflective journals and/or study logs or papers;
group and/ or individual research projects with reports or oral presentations;
service-learning, community service, and/or civic engagement projects; and
other contemporary learning techniques (such as problem-based learning,
investigative case-based learning, co-op, internships, self-paced programs,
etc.).
Assessment of Program Student Learning Outcome
Standard 1: Written Communication
ACC
295
2
1.1 Use writing to discover
and articulate ideas
1.2 Identify and analyze the
3
audience and purpose for
any intended communication
1.3 Choose language, style
3
and organization appropriate
to particular purposes and
audiences
1.4 Gather information and
2
document sources
appropriately
1.5 Express a main idea as
1
a thesis, hypothesis, and
other appropriate content
1.6 Develop a main idea
2
clearly and concisely with
appropriate content
1.7 Demonstrate mastery of
2
the conventions of writing,
including grammar, spelling,
and mechanics
1.8 Demonstrate proficiency
2
in revision and editing
1.9 Develop a personal
2
voice in written
communication
Key:
3. Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes.
The learner outcome is the focus of the class.
2
Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of
the class
1. Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does not get
evaluated on this learner outcome
0. No Emphasis: The student does not address this learner outcome
Assessment of Program Student Learning Outcomes
Standard 2: Quantitative Reasoning
Acc
295
3
2.1 Apply numeric, graphic
and symbolic skills and other
forms of quantitative
reasoning, accurately and
appropriately
2.2 Demonstrate mastery of
3
mathematical concepts,
skills, and applications,
using technology when
appropriate
2.3 Communicate clearly
3
and concisely the methods
and results of quantitative
problem solving
2.4 Formulate and test
2
hypotheses using numerical
experimentation
2.5 Define quantitative
3
issues and problems, gather
relevant information, analyze
that information, and present
results
2.6 Assess the validity of
1
statistical conclusions
Key:
3
Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes.
The learner outcome is the focus of the class.
2
Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of
the class
1
Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does not get
evaluated on this learner outcome
0
No Emphasis: The student does not address this learner outcome
Assessment of Program Student Learning
Standard 3: Information Retrieval and Technology
ACC
295
2
3.1 Use print and electronic
information technology
ethically and responsibly
3.2 Demonstrate knowledge
2
of basic vocabulary,
concepts, and operations of
information technology and
retrieval
3.3 Recognize, identify, and
2
define an information need
3.4 Access and retrieve
2
information through print and
electronic media, evaluating
the accuracy and
authenticity of that
information
3.5 Create, manage,
2
organize, and communicate
information through
electronic media
3.6 Recognize changing
2
technologies and make
informed choices about their
appropriateness and use
Key:
3
Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes.
The learner outcome is the focus of the class.
2
Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of
the class
1
Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does not get
evaluated on this learner outcome
0
No Emphasis: The student does not address this learner outcome
Assessment of Program Student Learning Outcomes
Standard 4: Oral Communication
ACC
295
3
4.1 Identify and analyze the
audience and purpose of
any intended
communication.
4.2 Gather, evaluate, select,
3
and organize information for
the communication.
4.3 Use language,
3
techniques, and strategies
appropriate to the audience
and occasion.
4.4 Speak clearly and
3
confidently, using the voice,
volume, tone, and
articulation appropriate to
the audience and occasion
4.5 Summarize, analyze,
3
and evaluate oral
communications and ask
coherent questions as
needed.
4.6 Use competent oral
3
expression to initiate and
sustain discussion.
Key:
3
Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes.
The learner outcome is the focus of the class.
2
Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of
the class
1
Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does not get
evaluated on this learner outcome
0
No Emphasis: The student does not address this learner outcome
Assessment of Program Student Learning Outcomes
Standard 5: Critical Thinking
ACC
295
3
5.1 Identify and state
problems, issues,
arguments, and questions
contained in a body of
information.
5.2 Identify and analyze
2
assumptions and underlying
points of view relating to an
issue or problem.
5.3 Formulate research
0
questions that require
descriptive and explanatory
analyses.
5.4 Recognize and
1
understand multiple modes
of inquiry, including
investigative methods based
on observation and analysis.
5.5 Evaluate a problem,
3
distinguishing between
relevant and irrelevant facts,
opinions, assumptions,
issues, values, and biases
through the use of
appropriate evidence.
5.6 Apply problem-solving
3
techniques and skills,
including the rules of logic
and logical sequence.
5.7 Synthesize information
3
from various sources,
drawing appropriate
conclusions
5.8 Communicate clearly
3
and concisely the methods
and results of logical
reasoning
5.9 Reflect upon and
3
evaluate their thought
processes, value systems,
and world views in
comparison to those of
others
Key:
3
Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes.
The learner outcome is the focus of the class.
2
Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of
the class
1
Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome but does not get
evaluated on this learner outcome
0
No Emphasis: The student does not address this learner outcome