August 2012
Create a system to determine whether students
graduating with an AAS in Accounting had a
skill set that would increase job opportunity
and success in the job market.
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Set goals and objectives
Create an assessment tool
Test student comprehension and retention
Measure outcomes
Remedy instances where students do no meet
expectations
Incorporate Continuous Improvement
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Students will be able to identify and define
key accounting concepts and terminology
Students will be able to classify and interpret
relationships among elements of a company's
financial statements and identify areas of
strength and/or weakness
Students will be able to analyze, journalize
and report on related business transactions
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Students will be able to identify and define
management assertions in the financial
statements and discuss the responsibilities of
management and the auditor during the conduct
of a financial statement audit
Students will be able to apply accounting
concepts and processes in a computerized
accounting system
Students will be able to select and apply
alternative generally accepted accounting
principles to individual situations
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Students shall account for Cost of Manufacturing
goods and analyze cost structures using correct
cost terminology and concepts
Students shall identify and define and/or apply
key individual tax terms and concepts
Students shall identify and define and/or apply
key business entity tax terms and concepts
Students shall identify and/or apply key
elements of Fair Labor Standards Act while
accounting for Payroll transactions
Seventy percent (70%) of CVCC students in the
AAS program in Accounting will score sixty
percent (60%) or higher on this component of
the Accounting Exit Exam.
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Courses in AAS in Accounting Program: ACC
124, ACC 211, ACC 212, ACC 215, ACC 221,
ACC 222, ACC 231, ACC 241, ACC 261, and
ACC 262
Financial Accounting: ACC 211, ACC 212,
ACC 215, ACC 221, ACC 222
Taxation: ACC 124, ACC 261, ACC 262
Cost Accounting: ACC 231
Auditing: ACC 241
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Exit Exam created to test understanding and
retention
Administered during final semester before
graduation by the Business Division
Graded by Business Division
Consists of 45 questions tied to individual
goals and objectives
Objectives are matched to questions on the
exit exam
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Accounting AAS Degree Program
Exit Exam Objectives
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Objective 1:
Students will be able to identify and define key accounting concepts and
terminology.
Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10
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Objective 2:
Students will be able to classify and interpret relationships among elements of a
company’s financial statements and identify areas of strength and/or weakness.
Questions: 1, 2, 6, 7, 20
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Objective 3:
Students will be able to analyze, journalize, and report on related business
transactions.
Questions: 3, 4, 5, 8, 9
Outcome Goal
Students will be able
to
identify and define
key accounting
concepts and
terminology
ACC 211 ACC 212 ACC 124 ACC 215 ACC 221 ACC 222 ACC 241 ACC 231
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ACC 261
ACC 262
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The exam is given during the final semester
prior to graduation
The exam is administered by Pam Reynolds,
not only for ACC, but other BAH programs as
well
The results are tabulated by Pam Reynolds
Comparisons to target goals, objectives, and
results are then made to determine the
effectiveness of the program in meeting the
set objectives via course work
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The results showed that three objectives were
met
The results showed that seven objectives
were not met, but most scores were close to
meeting the target goal
Target Goal:
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Seventy percent (70%) of CVCC students in the
AAS program in Accounting will score sixty
percent (60%) or higher on this component of the
Accounting Exit Exam.
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The results showed that five objectives were
met
The results showed that five objectives were
not met, however the percentage of students
meeting the target goal for these objectives
was 63%
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Periodic review of the objectives and exit exam
questions
Periodic review of the Accounting Program at
CVCC
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Three Program Reviews over the past eight years
resulted in
 adding some courses,
 deleting some courses,
 creating a program where all ten accounting courses can be
taken over a three year period online,
 creating a template where the AAS in Accounting degree
program can be completed within two years with a
combination of day/night/online courses.
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Broad objectives result in more effectiveness in
meeting program objectives
The more test questions tied to an objective, the
better the outcome potential for meeting the
objectives
The more students taking the exit exam, the higher
the possibility of measurement outcomes meeting
objectives
Some students have taken the courses years before
taking the exit exam, based on how they earn their
degrees, and this impacts outcomes
Some students do not take the exit exam seriously as
a passing grade is not required to graduate
Accounting Program Assessment Tools