NORCO COLLEGE ANNUAL INSTRUCTIONAL PROGRAM REVIEW
Unit: ___ACCOUNTING________
Please give the full title of the discipline or department. You may submit as a discipline or department as is easiest for your unit
Contact Person: ___Patty Worsham______
Due in draft: March 15, 2013
Final drafts due: May 15, 2013
Please send an electronic copy to the Vice President; Academic Affairs
Norco: Diane.Dieckmeyer@norcocollege.edu
If you are CTE: Kevin.Fleming@norcocollege.edu
Form Last Revised: December 2012
Norco College
Web Resources: http://www.rccd.edu/administration/educationalservices/ieffectiveness/Pages/ProgramReview.aspx
1
Annual Instructional Program Review Update
Instructions
*Please retain this information for your discipline’s/department’s use (or forward to your chair).
The Annual Self-Study is conducted by each unit on each college and consists of an analysis of changes within the unit as well as significant new resource needs
for staff, resources, facilities, and equipment. It should be submitted in draft every year by March 15th (or the first working day following the 15th), with final
drafts due on May 15th, in anticipation of budget planning for the fiscal year, which begins July 1 of the following calendar year.
Extensive data sets have been distributed to all Department Chairs and are linked to the Program Review website (password 11111). Chairs have received training
on the use of these data sets. Please consult with your Department Chair or Raj Bajaj for assistance interpreting the data relevant to your discipline. Note that you
are only required to mention data relevant to your analysis or requests. Should you wish assistance with research analysis please fill out the form at
http://academic.rcc.edu/ir/requestform.html and you will be contacted to schedule a time to discuss analysis of your data. You may also request a labor market
analysis using this form.
The questions on the subsequent pages are intended to assist you in planning for your unit.
The forms that follow are separated into pages for ease of distribution to relevant subcommittees. Please keep the pages separated if possible (though part of the
same electronic file), with the headers as they appear, and be sure to include your unit, contact person (this may change from topic to topic) and date on each
page submitted. Don’t let formatting concerns slow you down. If you have difficulty with formatting, Nicole C. Ramirez can adjust the document for you.
Simply add responses to those questions that apply and forward the document to nicole.ramirez@norcocollege.edu with a request to format it appropriately.
If you cannot identify in which category your requests belong or if you have complex-funding requests please schedule an appointment with your college’s Vice
President for Business Services right away. They will assist you with estimating the cost of your requests. For simple requests such as the cost of a staff member,
please e-mail your Vice President. It is vital to include cost estimates in your request forms. Each college uses its own prioritization system. Inquiries regarding
that process should be directed to your Vice President.
Norco:
VP Business Services
951-372-7157
Mission
2
Norco College serves our students, our community, and its workforce by providing educational opportunities, celebrating diversity, and
promoting collaboration. We encourage an inclusive, innovative approach to learning and the creative application of emerging technologies. We
provide foundational skills and pathways to transfer, career and technical education, certificates and degrees.
Vision
Norco – creating opportunities to transform our students and community for the dynamic challenges of tomorrow.
Goals and Strategies 2013-2018
Goal 1: Increase Student Achievement and Success
Objectives:
1. Improve transfer preparedness (completes 60 transferable units with a 2.0 GPA or higher).
2. Improve transfer rate by 10% over 5 years.
3. Increase the percentage of basic skills students who complete the basic skills pipeline by supporting the development of alternatives to
traditional basic skills curriculum.
4. Improve persistence rates by 5% over 5 years (fall-spring; fall-fall).
5. Increase completion rate of degrees and certificates over 6 years.
6. Increase success and retention rates.
7. Increase percentage of students who complete 15 units, 30 units, 60 units.
8. Increase the percentage of students who begin addressing basic skills needs in their first year.
9. Decrease the success gap of students in online courses as compared to face-to-face instruction.
10. Increase course completion, certificate and degree completion, and transfer rates of underrepresented students.
Goal 2: Improve the Quality of Student Life
Objectives:
3
1.
2.
3.
4.
5.
6.
Increase student engagement (faculty and student interaction, active learning, student effort, support for learners).
Increase frequency of student participation in co-curricular activities.
Increase student satisfaction and importance ratings for student support services.
Increase the percentage of students who consider the college environment to be inclusive.
Decrease the percentage of students who experience unfair treatment based on diversity-related characteristics.
Increase current students’ awareness about college resources dedicated to student success.
Goal 3: Increase Student Access
Objectives:
1. Increase percentage of students who declare an educational goal.
2. Increase percentage of new students who develop an educational plan.
3. Increase percentage of continuing students who develop an educational plan.
4. Ensure the distribution of our student population is reflective of the communities we serve.
5. Reduce scheduling conflicts that negatively impact student completion of degrees and programs.
Goal 4: Create Effective Community Partnerships
Objectives:
1. Increase the number of students who participate in summer bridge programs or boot camps.
2. Increase the number of industry partners who participate in industry advisory council activities.
3. Increase the number of dollars available through scholarships for Norco College students.
4. Increase institutional awareness of partnerships, internships, and job opportunities established with business and industry.
5. Continue the success of Kennedy Partnership (percent of students 2.5 GPA+, number of students in co-curricular activities, number of students
who are able to access courses; number of college units taken).
6. Increase community partnerships.
7. Increase institutional awareness of community partnerships.
8. Increase external funding sources which support college programs and initiatives.
Goal 5: Strengthen Student Learning
4
Objectives:
1. 100% of units (disciplines, Student Support Service areas, administrative units) will conduct systematic program reviews.
2. Increase the percentage of student learning and service area outcomes assessments that utilize authentic methods.
3. Increase the percentage of programs that conduct program level outcomes assessment that closes the loop.
4. Increase assessment of student learning in online courses to ensure that it is consistent with student learning in face-to-face courses.
5. Increase the number of faculty development workshops focusing on pedagogy each academic year.
Goal 6: Demonstrate Effective Planning Processes
Objectives:
1. Increase the use of data to enhance effective enrollment management strategies.
2. Systematically assess the effectiveness of strategic planning committees and councils.
3. Ensure that resource allocation is tied to planning.
4. Institutionalize the current Technology Plan.
5. Revise the Facilities Master Plan.
Goal 7: Strengthen Our Commitment To Our Employees
Objectives:
1. Provide professional development activities for all employees.
2. Increase the percentage of employees who consider the college environment to be inclusive.
3. Decrease the percentage of employees who experience unfair treatment based on diversity-related characteristics.
4. Increase participation in events and celebrations related to inclusiveness.
5. Implement programs that support the safety, health, and wellness of our college community.
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I. Norco College Annual Instructional Program Review Update
Unit: Accounting
Contact Person: Patty Worsham
Date: March 14, 2013
Trends and Relevant Data
1. Have there been any changes in the status of your unit? (if not, skip to #2)
a. Has your unit shifted departments? No changes.
b. Have any new certificates or complete programs been created by your unit? Yes-the following:
i. ACC 67- U.S. and California Income Tax Preparation course. The intent of this class is to educate students on U.S. and California
income tax principles and tax return preparation as it relates to individuals, sole proprietorships, and other business entities. This
course is certified by the California Tax Education Council (CTEC) as fulfilling the 60-hour qualifying education requirement
imposed by the State of California for becoming a Registered Tax Preparer. 72 hours lecture. Appendix C
ii. Business Administration AS-T Program. This degree is designed to facilitate the student's passage from Norco College to the
California State University System with an Associate Degree in Business Administration. This degree will satisfy the lower
division requirements for the eventual conferral of the Bachelor's Degree in Business Administration at CSU. With this degree the
student will be prepared for transfer to the university upper division level. Appendix B
c. Have activities in other units impacted your unit? For example, a new Multi Media Grant could cause greater demand for Art courses.
Yes. Impact from added gaming activities have been felt as we have had to reduce the number of course offerings in Accounting in order
to add sections of Gaming. It is my hope and expectation that we will be able to recover the few sections we have lost in this coming
academic year and that FTES will be allocated to ACC and BUS fairly and without having to compensate for GAM or CIS.
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2. List your retention and success rates as well as your efficiency. Have there been any changes or significant trends in
the data? If so, to what do you attribute these changes? Please list Distance Education, retention, success and
efficiency separately.
Norco Success Rates for Accounting:
Overall
Face-to-Face
Hybrid
Online
2007-2008
45.32%
56.71%
59.21%
37.46%
2008-2009
48.88%
52.10%
61.39%
45.20%
Norco Retention Rates for Accounting:
Overall
Face-to-Face
Hybrid
Online
2007-2008
75.53%
83.89%
89.47%
69.26%
2008-2009
80.00%
80.26%
90.10%
78.21%
Spring 2012: Retention for Accounting:
Overall
Lecture
Hybrid
Online
Web Enhanced
Norco
74.7%
84.0%
94.0%
65.9%
67.2%
2009-2010
48.14%
55.99%
54.90%
41.94%
2010-2011
51.04%
52.21%
68.78%
44.27%
2011-2012
51.58%
51.45%
73.53%
41.38%
2009-2010
79.22%
81.31%
84.31%
77.24%
2010-2011
76.19%
68.23%
91.01%
76.34%
2011-2012
71.41%
69.77%
89.71%
64.14%
Riverside
71.7%
No data
73.8%
71.4%
69.1%
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Moreno Valley
55.6%
No data
Not offered at MVC
Not offered at MVC
55.6%
Spring 2012: Success for Accounting:
Overall
Lecture
Hybrid
Online
Web Enhanced
Norco
54.5%
80.0%
82.7%
41.9%
41.4%
Spring 2012: Efficiency for Accounting:
Overall
Lecture
Hybrid
Online
Web Enhanced
Norco
542.86
425.00
570.70
417.50
739.50
Riverside
44.9%
No data
45.4%
35.9%
55.6%
Moreno Valley
40.4%
No data
Not offered at MVC
Not offered at MVC
40.4%
Riverside
618.60
No data
687.00
515.00
688.50
Moreno Valley
605.20
No data
Not offered at MVC
Not offered at MVC
605.20
The data above seems to indicate that the Norco College Accounting department is more efficient, retains more students, and has more successful
completers of the accounting courses then Riverside City College and Moreno Valley College.
Where we fall a bit short is with our online accounting courses. To that end, we are in the process of implementing some new methodologies to our
ACC 1A courses (and will follow up with the others in time) by flipping the classroom. Starting in the Fall of 2013, students will be required to
watch a youtube video of my (Patty’s) narrated powerpoint lectures (done with Camtasia software) before the class meeting. Students will then come
to class and take a quiz and then class time will be spent working on exercises and problems in isolated areas that students are having them difficulty
understanding. Online students will then be able to listen to short lectures on isolated accounting topics. These will be available as podcasts a well as
visual narrated and close captioned powerpoint lectures. It will be interesting to see the online data after this is fully implemented.
3. What annual goals does your unit have for 2012-2013 (please list the most important first)? Please indicate if a goal is
8
directly linked to goals in your comprehensive. How do your goals support the college mission and the goals of the
Educational Master Plan?
List the goals of your unit for
2012-2013
To continue to keep our
accounting certificate patterns
viable in light of the budget
constraints so that we can offer a
sound rotation of courses over 2
years.
Ensure that 25% of the course
offerings at Norco are CTE
courses and that we maintain 1314 sections of Accounting course
offerings per Fall and Spring
semesters
List activity(s) linked to the goal
Pay close attention to the courses
being offered to ensure that the
accounting certificate needs are
met.
Relationship of goal to mission
and master plan
Goal 4, #2. … 40%-40%-20%
distribution (transfercareer/technical-personal
enrichment).
Indicate if goal is limited to
Distance Education
No DE limitations.
Monitor course offerings on a
semester by semester basis to
ensure that target percentages are
met.
Goal 1, #3 … increase the
percentage of students who
declare degree/and/or transfer as
their educational goal…
No DE limitations.
*Your unit may need assistance to reach its goals. Financial resources should be listed on the subsequent forms. In addition you may need help
from other units or Administrators. Please list that on the appropriate form below, or on the form for “other needs.”
9
Norco College Annual Instructional Program Review Update
Unit: Accounting
Contact Person: Patty Worsham
Date: March 14, 2013
Current Human Resource Status
4. Complete the Faculty and Staff Employment Grid below. Please list full and part time faculty numbers in separate
rows. Please list classified staff who are full and part time separately:
Faculty Employed in the Unit
Teaching Assignment (e.g. Math, English)
Full-time faculty or staff (give
number)
Part-time faculty or staff (give number)
Distance Education
Accounting
0*
5
We all teach DE
•
*1 Full-time Business Administration faculty member teaches full-time for Accounting, however Accounting itself does not have a full-time
dedicated faculty member.
Classified Staff Employed in the Unit
Staff Title
Full-time staff (give number)
IDS
1
Part-time staff (give number)
10
Distance Education
Unit Name:
ACCOUNTING
Staff Needs
NEW OR REPLACEMENT STAFF (Administrator, Faculty or Classified) 1
List Staff Positions Needed for Academic Year 2013-2014
Please justify and explain each faculty request as they pertain to the goals listed in item
#3. Place titles on list in order (rank) or importance.
Indicate (N) =
New or (R) =
Replacement
Annual
TCP*
Distanced
Education
1.None
Reason:
2.
Reason:
3.
Reason:
4.
Reason:
5.
Reason:
6.
Reason:
* TCP = “Total Cost of Position” for one year is the cost of an average salary plus benefits for an individual. New positions (not replacement positions) also require
space and equipment. Please speak with your college Business Officer to obtain accurate cost estimates. Please be sure to add related office space, equipment and other
needs for new positions to the appropriate form and mention the link to the position. Please complete this form for “New” Classified Staff only. All replacement staff
must be filled per Article I, Section C of the California School Employees Association (CSEA) contract.
1
If your SLO assessment results make clear that particular resources are needed to more effectively serve students please be sure to note that in the “reason” section of this form.
11
Unit Name:
5. Equipment (including technology) Not Covered by Current Budget
List Equipment or Equipment Repair Needed for Academic
Year_______
Please list/summarize the needs of your unit on your college below.
Please be as specific and as brief as possible. Place items on list in order
(rank) or importance.
1. Quickbooks Accounting Software
Reason: In order to teach ACC 65 (Computerized Accounting) we
need to keep current with the software requirements and therefore
need to update this software on an annual basis
2.Office Printer (for my office)
Reason: I currently have a very old ink jet printer that does not work
well. It often jams, prints crookedly requiring several reprints, and
requires frequent replacement of the ink jet cartridge. The cost of the
ink cartridges is exorbitant and absorbs a large part of our department
supplies budget. In short, this printer is not cost-effective. I’d be
happy to have a hand-me-down laser jet printer replacement if one is
available otherwise, a new printer is desired.
*Indicate whether
Equipment is for (I) =
Instructional or (N) =
Non-Instructional
purposes
ACCOUNTING
2
Annual TCO*
Cost per
item
Number
Requested
Total Cost of
Request
EMP
GOALS
I
$1000
1
$1000
Goal #4 &
2
N
$1000
1
$1000
Goal #4 &
7
Distance
Education
* Instructional Equipment is defined as equipment purchased for instructional activities involving presentation and/or hands-on experience to enhance student
learning and skills development (i.e. desk for student or faculty use).
Non-Instructional Equipment is defined as tangible district property of a more or less permanent nature that cannot be easily lost, stolen or destroyed; but
which replaces, modernizes, or expands an existing instructional program. Furniture and computer software, which is an integral and necessary component for
the use of other specific instructional equipment, may be included (i.e. desk for office staff).
Unit Name:
ACCOUNTING
6. Professional or Organizational Development Needs Not Covered by Current Budget* 3
2
If your SLO assessment results make clear that particular resources are needed to more effectively serve students please be sure to note that in the “reason” section of this form.
3
If your SLO assessment results make clear that particular resources are needed to more effectively serve students please be sure to note that in the “reason” section of this form.
12
List Professional Development Needs for Academic Year 2013-2014
Reasons might include in response to assessment findings or the need to update skills to comply with
state, federal, professional organization requirements or the need to update skills/competencies. Please
be as specific and as brief as possible. Some items may not have a cost per se, but reflect the need to
spend current staff time differently. Place items on list in order (rank) or importance. Examples
include local college workshops, state/national conferences.
1.TACTYC Conference
Reason: This is a national conference of 2-year College Accounting educators. The purpose
Annual TCO*
Cost per
item
Number
Requested
Total Cost of
Request
EMP
Goals
1
$2500
Goal #15&7
1
$1000
Goal #15&7
$2500
of this organization is to advance accounting education. It emphasizes the development of
creative and innovative teaching and curriculum. TACTYC was organized to encourage
networking on issues of significance to accounting education and serves as a forum for
sharing innovative ideas in curriculum, teaching techniques and methodology.
The 2014 conference is scheduled for May 2014 in New Orleans, LA
2.CTEC Annual Provider Task Force Meeting
Reason: The Curriculum Provider Standards Committee requires that CTEC course
providers attend the annual Provider Task Force Meeting so that they may be informed
regarding issues impacting CTEC educational requirements, computer technology and
updated CTEC policies and procedures. The meeting also provides a forum for providers to
discuss issues and concerns they may have regarding the program. New providers (that’s us
as we just received approval May 15, 2013) are required to attend a provider orientation
session within the first year of their approval. This orientation session will occur Wednesday
morning prior to CTEC’s May and November board meetings. Travel expenses to this
session will be paid by the provider. Failure to meet this requirement will result in the loss of
a provider’s “approval” status. 2 day travel to Sacramento
$1000
*It is recommended that you speak with the Faculty Development Coordinator to see if your request can be met with current budget.
13
Distance
Education
Unit Name:
ACCOUNTING
8. Student Support Services, Library, and Learning Resource Center (see definition below**) Services needed by your unit
over and above what is currently provided by student services at your college. Requests for Books, Periodicals, DVDs, and Databases must include
specific titles/authors/ISBNs when applicable. Do not include textbook requests. These needs will be communicated to Student Services at your
college 4
List Student Support Services Needs for Academic Year___________________
Please list/summarize the needs of your unit on your college below. Please be as specific and as brief as possible. Not all
needs will have a cost, but may require a reallocation of current staff time.
EMP
GOALS
Distance
Education
1. None Needed
Reason:
2.
Reason:
3.
Reason:
4.
Reason:
5.
Reason:
6.
Reason:
**Student Support Services include for example: tutoring, counseling, international students, EOPS, job placement, admissions and records, student assessment
(placement), health services, student activities, college safety and police, food services, student financial aid, and matriculation.
4
If your SLO assessment results make clear that particular resources are needed to more effectively serve students please be sure to note that in the “reason” section of this form.
14
Unit Name:
ACCOUNTING
9. OTHER NEEDS not covered by current budget 5
Annual TCO*
List Other Needs that do not fit elsewhere.
Please be as specific and as brief as possible. Not all needs will have a cost, but may
require a reallocation of current staff time. Place items on list in order (rank) or
importance.
Cost per item
Number
Requested
Total Cost of
Request
EMP
Goals
Distance
Education
1.None Needed
Reason:
2.
Reason:
3.
Reason:
4.
Reason:
5.
Reason:
6.
Reason:
5
If your SLO assessment results make clear that particular resources are needed to more effectively serve students please be sure to note that in the “reason” section of this form.
15
II. Annual Assessment Update
The primary purpose of this update is to provide an overview of your discipline’s effort to assess learning in your courses and programs
since your last annual program review. We also ask that you indicate in some detail your plans for assessing learning in 2013-14. Authentic
assessment rests on five basic principles: 1) the use of direct assessment measures as much as possible; 2) the effort to assess courses and
programs (rather than simply sections) as much as possible; 3) as much collaboration and dialogue regarding assessment as your
circumstances permit; 4) the use of assessment data to improve teaching and learning in the discipline; and 5) tangible documentation
(usually in the form of short reports) of your assessment activities and findings. For help with any phase of the assessment process, please
contact either Arend Flick at arend.flick@norcocollege.edu or Greg Aycock at greg.aycock@norcollege.edu. Your report will be used for
planning and resource allocation purposes at the college, and it will assist us in writing the comprehensive annual college-based assessment
report required by ACCJC.
Please note: Individual assessment reports on specific projects should be included as appendices to this update, along with any other
evidence demonstrating your discipline’s assessment work this year. Please also have discipline faculty send assessment reports to Arend
and Greg as you complete them, and please review these reports before you answer these questions.
1. Please provide an overview of your course assessment activities since your last annual program review using the following
chart.
ii. Because we rotate courses for assessment, this past year ACC 1A was assessed.
Course
or
program
assessed
ACC 1A
SLO(s)/PLO(s)
assessed
Yes- see App. A & B
Method(s)
employed
Number of
faculty
involved in
assessment
Embedded in
1 F/T and 3
tests and now a P/T
comprehensive
project
16
Brief description of
findings/results
(and/or attach
assessment reports)
See Appendix A
Relevance of assessment
findings to resource
requests
None identified
1. Please provide an overview of your program assessment activities since your last annual program review (either CTE, AOE,
or GE), using the following chart.
We are currently planning for this right now. For the AOE assessment project, Accounting is not involved. PLO#5 will be
assessed Spring 2013 with CIS 1A, CIS 1B, BUS 10, and Econ 7.
Program
PLO(s) assessed
Method(s)
employed
Number of faculty
involved in the
project
AOE
5
Scantrons/Questio
ns
12-20
Brief description of
findings/results
(also attach
assessment
reports)
In process
Relevance of
assessment
findings to
resource requests
2. Please provide an overview of your effort to assess online courses in the past year. For example, what online courses did you
assess and what method did you use? Briefly describe your findings or results. If applicable, how did learning results in
your online environment compare to learning results in your face-to-face classes?
For our online course offerings see the attached exhibit on assessment. ACC 1A was assessed. It’s the same process as our onground ACC 1A class (and same methodology for all accounting classes). Students complete a comprehensive project that addresses
the SLO’s and they upload it for grading in their electronic portfolio. The assignment is graded in CengageNOW (online homework
management system) and then the course professor grades the efolio work for completion/aesthetics.
Because success and pass rates are lower in online courses (this problem and proposed corrective action was discussed earlier in this
document) data here is limited as well. Nonetheless, those that are successful in passing the course generally are successful with this
assignment.
17
At the end of the term, I have a telephone conversation with the other faculty member(s) who teach this course and we discuss ways
in which we can help the student be more successful based on the findings from the data. I also have an email from our adjunct
briefly discussing her findings and proposed solutions. I can provide this as evidence if required.
Learning results were definitely lower with regards to the online courses but, again, this is for a whole host of reasons. With the
implementation of the “flipped classroom” methodology in the Fall 2013, I expect to see a remarkable improvement in these
numbers. Perhaps I shouldn’t get my hopes up BUT since I’ve already moved to quizzing students before lecturing on an assigned
chapter, I’ve seen a noticeable increase in test scores with the first exam. This indicates that students can be pushed hard and that
many of them will work to this high level of excellence.
3. Please describe and provide evidence of your discipline’s dialogue about assessment, specifically assessment results.
Cheryl Honore (full-time accounting faculty member at Moreno Valley College) and I have met several times to discuss our
findings and other assorted issues. Her SLO assessment tools are different than ours as she has embedded questions into her tests
and she tracks SLO’s that way. Performance between our two colleges is similar and she has a similar teaching style to mine. She
also has a similar attitude toward high quality and excellence so together we collaborate and work well to achieve the best results
possible for our students.
When I spoke with Cheryl we talked about the following:
a. without referencing data, we shared our personal observations about topics students have difficulty grasping (long-term
liabilities (bonds in particular) and statement of cash flows (how I address it but at a very top level and how she often has
difficulty finding time to include it in her course instruction).
b. we talked about the fact that we realize that many of our students are business majors and not accounting majors and therefore
they don’t need the depth of understanding of this course as would an accounting major. It’s often more a “rite of passage” for
many.
c. Since I use a comprehensive project that takes students through the accounting cycle and they complete this at the end of the
course, students are generally well prepared and able to complete this assignment. I do allow them multiple attempts at this
assignment and I know that students do collaborate on their work. I’m often conflicted about this part of this assignment because
while I like the notion of students sharing and discussing their approach to doing the work, I don’t like it when students copy the
work from one another. Cheryl feels the same way.
d. Since Cheryl and I are revising the SLO’s for ACC 1A and ACC 1B it might make sense to utilize a similar assessment tool so
that we can better gauge and compare the success and struggles of our students. We can then better strategize on how best to
improve our instruction for them.
18
4. Please describe in detail how you have used or plan to use your assessment results to try to improve teaching and learning in
your course(s) or program(s).
See #3 above.
For the Business Administration with a concentration in Accounting certificate, I am assessing the Program Learning Outcome #3
for the Spring 2013 term.
PLO #3 states: Apply cost accounting principles to manufacturing and service enterprises within a global society.
PLO #3 maps only to SLO #1 for ACC 1B. Note that it doesn’t map to any of the other SLO’s for the courses in this certificate
pattern (ACC 62, ACC 63, ACC 65, BUS/MAG 70, ACC 1A, BUS 10, BUS 18A, BUS 20, BUS 22, CIS 1A, CIS 1B). It’s become
apparent to myself and the other Business faculty members that our certificate PLO’s don’t make sense and that they need to be
revised. To that end, we have decided to revise our entire certificate pattern in the Fall of 2013.
At the moment we are thinking we will collapse our certificates down into 3 areas:
Business with an emphasis in Accounting, Entrepreneurship, or General Business; Management with an emphasis in Management or
Logistics; and Real Estate. With the AS-T Business Administration we will have 4 dominant certificate patterns of choice.
PLO dialogue is now also a regular agenda item in our monthly BEIT department meetings. See the appendix of this report for a
copy of the May 2013 meeting minutes.
6. Please provide an overview of your assessment plans for 2013-14, using the following chart. (Please note: Every course
should be assessed at least once every four years. Rarely taught courses should be routinely assessed during the semester
they are taught.)
Course or
program to be
assessed
ACC 1B SP13
ACC 38 FA13
ACC 63 FA 13
SLO(s) to be
assessed
Method(s)
employed
Faculty involved in Expected date of
the project
completion
ALL
ALL
ALL
Project
Project
Project
2
1
1
19
July 2013
Jan 2014
Jan 2014
ACC 66 SP14
ALL
Project
1
July 2014
APPENDIX A
ACC 1A- Principles of Accounting I
Fall 2012 SLO Assessment
There were six sections of ACC 1A taught at Norco College during the Fall of 2012. Four sections by a full time
faculty member (Patty Worsham) and two sections by Adjunct Faculty (Ming Scott and Andy Smith). The data
presented is a compilation of the six sections’ GL software project. This project (Exhibit 1 attached) is given at the
end of the semester and serves as a ‘capstone’ project for the students where they test their competency in applying
their accounting skills via the accounting cycle.
Assessment Process
The SLO’s for ACC 1A6 are:
• Analyze, explain, solve problems and apply the principles of financial accounting to varied economic units.
• Identify relevant economic data used in manual and computerized accounting information systems and
interpret financial statements.
• Analyze corporate equity rights and structure.
• Demonstrate the ability to continue in a university program of accounting and acquire the required
background in any field of business administration.
The SLOs Assessed were
• #1: Analyze, explain, solve problems and apply the principles of financial accounting to varied economic
units.
• #4: Demonstrate the ability to continue in a university program of accounting and acquire the required
background in any field of business administration.
While SLOs numbers 2 and 3 weren’t assessed using this capstone project they can be assessed as follows:
• SLO 2: Identify relevant economic data used in manual and computerized accounting information systems
and interpret financial statements.
6
It should be noted here that our SLO’s are going to change. We are currently in the process of implementing a new Transfer Model Curriculum
Program for Business. As such our ACC 1A and ACC 1B SLO’s do not align with the C-ID Course Descriptors. As such, Cheryl Honore (full-time
Accounting faculty member at Moreno Valley College) and I are working on revising our ACC 1A and 1B COR to match the C-ID course outlines so
that our TMC program will be approved.
20
•
•
Students do identify relevant economic data used when preparing this GL computerized accounting
project. Students must analyze the data first (manually) then enter it into the computerized accounting
system. To that end, this capstone does capture the students ability to do this. With regard to
interpreting financial statements, students calculate and interpret financial ratios in the last chapter of
the class (chapter 15) in which they are tested on their final exam, as well as their chapter 15 homework
and quiz. However, as a whole this SLO is not addressed in this capstone project.
SLO 3: Analyze corporate equity rights and structure.
a) Students address this topic in chapter 11 on their third exam as well as their chapter 11 homework and
chapter quiz.
Assessment Results
Summary Sheet of SLO Assessment # 4: GL Project
Scores. See comments in the next section to better
understand how this data is useable.
Section #
38670-OG
38671-OG
38672-OG
Night
38673-8WOL
38674-8WOL
38675-8WHY
Grade
A
90100%
16
35
Grade
B
8090%
0
2
Grade
C
7080%
4
0
Grade
D
6070%
0
0
10
13
7
23
0
0
0
0
0
0
1
1
3
1
1
1
Grade
F
Below
60%
Total # Students
3
9
3
7
4
9
16
21
13
34
50
40
30
otal # Students
Below 60%
60-70%
38671-OG
70-80%
10
80-90%
38670-OG
90-100%
20
0
23
46
38672-OG Night
38673-8WOL
21
38674-8WOL
38675-8WHY
Evidence
All evidence of this assessment can be found on the students Epsilen electronic portfolio as follows:
ACC-1A-38671 Fall 2012
Epsilen Site
http://www.epsilen.com/aalkaram
http://www.epsilen.com/tarmstro12
http://www.epsilen.com/nbagai
http://www.epsilen.com/tbangean
http://www.epsilen.com/dbriseno9
Did not upload work to Efolio
http://www.epsilen.com/jcastro272
http://www.epsilen.com/kcatt1
http://www.epsilen.com/aceja3
Did not upload work to Efolio
http://www.epsilen.com/ccorvera
http://www.epsilen.com/cday34
http://www.epsilen.com/kdiaz36
http://www.epsilen.com/adupont
http://www.epsilen.com/bduronslet
Http://www.epsilen.com/regge
Did not upload work to Efolio
http://www.epsilen.com/rgillesp4
Did not upload work to Efolio
GL Prj
50
50
50
50
50
0
50
50
50
50
50
0
44.78
50
50
50
50
50
50
50
49.81
50
22
Did not upload work to Efolio
http://www.epsilen.com/khernand525
http://www.epsilen.com/sherzallah
http://www.epsilen.com/jhigley3
http://www.epsilen.com/chirt1
http://www.epsilen.com/akumar6
http://www.epsilen.com/mleyzaola
Did not upload work to Efolio
Did not upload work to Efolio
Did not upload work to Efolio
Did not upload work to Efolio
Did not upload work to Efolio
http://www.epsilen.com/mrascon9
http://www.epsilen.com/crivas43
Did not upload work to Efolio
http://www.epsilen.com/lsanchez273
http://www.epsilen.com/rshaw22
http://www.epsilen.com/csiems2
Did not upload work to Efolio
50
50
49.67
50
50
50
50
0
23.21
50
0
50
50
0.26
50
50
0.26
50
0
50
50
50
0
ACC-1A-38673
Epsilen
http://www.epsilen.com/ebadillo5
http://www.epsilen.com/pdo2
http://www.epsilen.com/aensign
Did not upload work to Efolio
http://www.epsilen.com/jham6
GL Proj
50
50
50
50
50
23
http://www.epsilen.com/rham5
Did not upload work to Efolio
http://www.epsilen.com/dirwin6
http://www.epsilen.com/aleloup
Did not upload work to Efolio
Did not upload work to Efolio
www.epsilen.com/cokezue1
http://www.epsilen.com/rromo16
Did not upload work to Efolio
Did not upload work to Efolio
http://www.epsilen.com/gtomlins1
Did not upload work to Efolio
50
31
50
0
50
19
0
28
50
0
0
50
50
50
13
50
ACC-1A-38675
Epsilen Site
http://www.epsilen.com/iaceves4
http://www.epsilen.com/cariss
Did not upload work to Efolio
Did not upload work to Efolio
http://www.epsilen.com/ecarmichae
Did not upload work to Efolio
Did not upload work to Efolio
http://www.epsilen.com/destrada99
http://www.epsilen.com/theafner
GL Proj
50
50
50
50
50
0
0
50
48
50
15
0
24
http://www.epsilen.com/mjordan61
http://www.epsilen.com/kkelly73
http://www.epsilen.com/kkelly72
http://www.epsilen.com/tkpaki
http://www.epsilen.com/elam6
http://www.epsilen.com/klechner
Did not upload work to Efolio
Did not upload work to Efolio
http://www.epsilen.com/smathe
http://www.epsilen.com/jnajera25
Did not upload work to Efolio
http://www.epsilen.com/trosas6
Did not upload work to Efolio
Tatianna
Did not upload work to Efolio
http://www.epsilen.com/rvargas66
Did not upload work to Efolio
50
38
49
50
50
0
50
49
50
50
0
50
34
0
50
50
0
0
0
50
50
50
Our Findings
As a whole the data shows that the majority of our students are understanding basic accounting concepts as
outlined in SLO’s 1 and 4. Follow up telephone conversations with our adjunct faculty
members, Ming Scott and Andy Smith, were in agreement with this notion. We also felt that those
who were not successful with this assignment, were also not successful in the class and that for them
the problem was systemic meaning that their lack of understanding this concept contributed to
their ability to be successful in the class. There were a few students however, who failed at this
25
project but overall were successful in the class and we concluded that for these students they
just didn’t manage their time well and were unable to complete the assignment.
Using a four-point scale for analyzing the results the data could be interpreted as follows:
4 = strong evident of achievement (scored 85% or higher)
3 = adequate evidence of achievement (scored 70 – 85%)
2 = inadequate evidence of achievement (scored 69-55%)
1 = little or no evidence of achievement (scored 54% or lower)
Of the 153 students assessed, the scores totaled as follows:
106 students = 4
6 students = 3
6 students = 2
35 students = 1
Since the project is comprehensive, the numbers achieved from each section of the assignment are included in the following section. Therefore, failure to achieve
correct numbers in any previous section will result in failing to achieve the correct numbers in the succeeding section. This means that if student
achieved a low score it was either the result of poor time management on their part and they failed to devote the necessary amount of time to the
assignment, or they didn’t understand how to do the assignment and therefore did not achievement the outcomes of the assessment.
Since an overwhelming majority of the students achieved a 3 or 4 on the assignment it seems to me that these two SLO’s were achieved. The actual
Assignment below is listed in detail so that you may see how it ties to both SLO’s 1 and 4.
I recognize that SLO 4 is very broad and as such, since each of these SLO’s will be redefined in Fall 2013, it seems unnecessary to belabor the fact
that they are broad and or insignificant to the outcomes of the course.
Going forward for future assessments…
As discussed on page one in footnote 1, we need to change our SLO’s in order to maintain compliance
with the C-ID descriptors for the Transfer Model Curriculum degree. Cheryl Honore and I will be
working on this revision and updating our SLO’s as follows (although we would like to combine some
if possible because we feel that these would be too many to assess individually):
1. Explain the nature and purpose of generally accepted accounting principles (GAAP) and International
Financial Reporting Standards (IFRS). Explain and apply the components of the conceptual framework
for financial accounting and reporting, including the qualitative characteristics of accounting information,
26
the assumptions underlying accounting, the basic principles of financial accounting, and the constraints
and limitations on accounting information;
2. Define and use accounting and business terminology;
3. Explain what a system is and how an accounting system is designed to satisfy the needs of specific
businesses and users; summarize the purpose of journals and ledgers;
4. Apply transaction analysis, input transactions into the accounting system, process this input,
and prepare and interpret the four basic financial statements;
5. Distinguish between cash basis and accrual basis accounting and their impact on the financial statements,
including the revenue recognition and matching principles;
6. Identify and illustrate how the principles of internal control are used to manage and control the firm’s
resources and minimize risk;
7. Explain the content, form, and purpose of the basic financial statements (including footnotes)
and the annual report, and how they satisfy the information needs of investors, creditors, and other users;
8. Explain the nature of current assets and related issues, including the measurement and reporting of
cash and cash equivalents, receivables and bad debts, and inventory and cost of goods sold;
9. Explain the valuation and reporting of current liabilities, estimated liabilities, and other contingencies;
10. Identify and illustrate issues relating to long-term asset acquisition, use, cost allocation, and disposal;
11. Distinguish between capital and revenue expenditures;
12. Identify and illustrate issues relating to long-term liabilities, including issuance, valuation, and
retirement of debt;(including the time value of money)
13. Identify and illustrate issues relating to stockholders’ equity, including issuance, repurchase of
capital stock, and dividends;
14. Explain the importance of operating, investing and financing activities reported in the
Statement of Cash Flows;
15. Interpret company activity, profitability, liquidity and solvency through selection and application
of appropriate financial analysis tools;
16. Identify the ethical implications inherent in financial reporting and be able to apply strategies for
addressing them.
Reporting- Closing the Loop--- to complete this process, the next step needs to be standard reporting and feedback to all those involved with
gathering and assessing accounting SLO’s. This will be my objective for next year and I’ll report back then as to how I’ve devised a
standard feedback loop and the results of this information process.
27
Appendix 1 Continued
ACC 1A Capstone Project used to assess SLOs #1 & 4
Part 1
Comprehensive Problem 1:
Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2012. The chart of accounts for
Kelly Consulting is shown below:
The post-closing trial balance as of April 30, 2012, is shown below:
28
Journalize each of the May transactions using Kelly Consulting's chart of accounts. (Do not insert the
account numbers in the Post. Ref. column of the journal at this time.) For a compound transaction, if an
amount box does not require an entry, leave it blank.
May 3: Received cash from clients as an advance payment for services to be provided and recorded it as
unearned fees, $3,000.
May 5: Received cash from clients on account, $2,100.
May 9: Paid cash for a newspaper advertisement, $300.
May 13: Paid Office Station Co. for part of the debt incurred on April 5, $400.
May 15: Recorded services provided on account for the period May 1–15, $7,350.
May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750.
May 17: Recorded cash from cash clients for fees earned during the period May 1–16, $6,150.
May 20: Purchased supplies on account, $600.
29
May 21: Recorded services provided on account for the period May 16–20, $6,175.
May 25: Recorded cash from cash clients for fees earned for the period May 17–23, $3,125.
May 27: Received cash from clients on account, $11,250.
May 28: Paid part-time receptionist for two weeks' salary, $750.
May 30: Paid telephone bill for May, $120.
May 31: Paid electricity bill for May, $290.
May 31: Recorded cash from cash clients for fees earned for the period May 26–31, $2,800.
May 31: Recorded services provided on account for the remainder of May, $1,900.
May 31: Paid dividends of $15,000.
Part 2 and Part 3:
Note: You must complete part 1 before completing parts 2 and 3.
Part 2: Using the working papers, a spreadsheet, or your own paper, post the journal entries from part 1 to a
ledger of four-column accounts.
Part 3: Prepare an unadjusted trial balance. If an amount box does not require an entry, leave it blank.
Part 4: At the end of May, the following adjustment data were assembled. Analyze and use these data to
complete parts (5) and (6).
a. Insurance expired during May is $300.
b. Supplies on hand on May 31 are $750.
c. Depreciation of office equipment for May is $330.
d. Accrued receptionist salary on May 31 is $300.
e. Rent expired during May is $1,600.
f. Unearned fees on May 31 are $1,500.
Part 5: Journalize the adjusting entries. Then, post the entries to your own paper, working papers or
spreadsheet from part 2.
a. Insurance expired during May is $300.
b. Supplies on hand on May 31 are $750.
c. Depreciation of office equipment for May is $330.
d. Accrued receptionist salary on May 31 is $300.
e. Rent expired during May is $1,600.
f. Unearned fees on May 31 are $1,500.
Part 6: Enter the unadjusted trial balance on an end-of-period spreadsheet (work sheet) and complete the
spreadsheet using the following adjustment data.
1. Insurance expired during May is $300.
30
2. Supplies on hand on May 31 are $750.
3. Depreciation of office equipment for May is $330.
4. Accrued receptionist salary on May 31 is $300.
5. Rent expired during May is $1,600.
6. Unearned fees on May 31 are $1,500.
Part 7:
Prepare an adjusted trial balance.
Part 8:
Prepare an income statement, Statement of Retained Earnings, and Balance Sheet
Part 9:
Prepare the closing entries below. Then, using the working papers, a spreadsheet, or your own paper from
part 2, post the entries to your general ledger. (Income Summary is account #33 in the chart of accounts.) If
an amount box does not require an entry, leave it blank or enter "0".
Part 10:
Prepare a post-closing trial balance.
31
Appendix B
RIVERSIDE COMMUNITY COLLEGE DISTRICT
PROGRAM OUTLINE of RECORD
College: R_X__ M_X__ N_X _
TOPs Code: _______________
Business Administration AS-T
PROGRAM PREREQUISITE: None
SHORT DESCRIPTION of PROGRAM
This degree is designed to facilitate the student's passage from Norco College to the California State University System with an Associate
Degree in Business Administration. This degree will satisfy the lower division requirements for the eventual conferral of the Bachelor's
Degree in Business Administration at CSU. With this degree the student will be prepared for transfer to the university upper division level.
The Associate in Arts in Business Administration for Transfer degree will be awarded upon completion of 60 California State University
(CSU) transferable units including the above major requirements and the Intersegmental General Education Transfer Curriculum (IGETC)
or California State University General Education (CSUGE) requirements with a minimum grade point average of 2.0. All courses in the
major must be completed with a grade of “C” or better. (Students completing this degree are not required to fulfill the RCCD graduation
requirements found in section VII. Additional degree requirements: Health Education and Self Development).
PROGRAM LEARNING OUTCOMES
Upon successful completion of this program, students should be able to:
• demonstrate use of technology and / or application software to analyze and solve business decisions.
• demonstrate mathematical and accounting procedures used for business calculations and decisions.
• demonstrate the application of economic and / or business theories to develop effective business processes.
Required Core (15 units):
ACC 1A
Principles of Accounting I
Units
3
32
ACC 1B
BUS 18A
ECON 7/7H
ECON 8
Principles of Accounting II
Business Law I
Macroeconomics
Microeconomics
3
3
3
3
List A (Select one course, 3-4 units):
MAT 5
Business Calculus
OR
MAT 4
Finite Math
OR
MAT 12/12H Statistics
Units
4
List B (Select Two courses, 6-7 units):
Any course from List A not already chosen
Units
BUS 10
BUS 22
CIS 1A
3
3
3
3
3
Introduction to Business
Management Communications
Introduction to Computer Information Systems
Total Units
24-25
*Students with more than one target transfer institution should consult their counselor to determine if they should take any additional
course(s)
33
Appendix C
Riverside Community College District
Integrated Course Outline of Record
Accounting 67
College: R__ M__ N_X_
Lecture Hours: 72
Lab Hours: 0
Units: 4.00
ACC-67: U.S. and California Income Tax Preparation
COURSE DESCRIPTION
Prerequisite: None.
U.S. and California income tax principles and tax return preparation as it relates to
individuals, sole proprietorships, and other business entities. This course is certified by the
California Tax Education Council (CTEC) as fulfilling the 60-hour qualifying education
requirement imposed by the State of California for becoming a Registered Tax Preparer. 72
hours lecture.
SHORT DESCRIPTION FOR CLASS SCHEDULE
A CTEC approved course which provides 45 hours of federal credit, 15 hours of California
state credit and 2 hours of ethics (included in the 15 hours of state credit) towards the
qualifying education requirement for tax preparers.
34
ADVISORY ENTRY SKILLS
None.
STUDENT LEARNING OUTCOMES
Upon successful completion of the course, students should be able to:
Prepare federal and state income tax returns for individuals, sole proprietorships
and other business entities.
Critical Thinking - Analyze and solve complex problems across a range of academic and
everyday contexts
Critical Thinking- Consider and evaluate rival hypotheses
Critical Thinking-Integrate knowledge across a range of contexts
Critical Thinking-Identify one’s own and other’s assumptions, biases, and their
consequences
Communication Skills – Listen thoughtfully and respectfully to the ideas of others
Breadth of Knowledge – Understand the basic content and modes of inquiry of the major
knowledge fields
Application of Knowledge – Maintain and transfer academic and technical skills to the
workplace
Global Awareness-Demonstrate teamwork skills
Conduct tax research on client issues using both manual and computerized
methods.
Critical Thinking – Analyze and solve complex problems across a range of academic and
everyday contexts
Critical Thinking- Consider and evaluate rival hypotheses
Critical Thinking- Integrate knowledge across a range of contexts
Critical Thinking-Identify one’s own and other’s assumptions, biases, and their
35
consequences
Communication Skills – Listen thoughtfully and respectfully to the ideas of others
Breadth of Knowledge – Understand the basic content and modes of inquiry of the major
knowledge fields
Application of Knowledge - Maintain and transfer academic and technical skills to
workplace
Global Awareness-Demonstrate teamwork skills
Evaluate and propose strategies that minimize income tax obligations.
Critical Thinking – Analyze and solve complex problems across a range of academic and
everyday contexts
Critical Thinking- Consider and evaluate rival hypotheses
Critical Thinking- Integrate knowledge across a range of contexts
Critical Thinking-Identify one’s own and other’s assumptions, biases, and their
consequences
Communication Skills – Listen thoughtfully and respectfully to the ideas of others
Breadth of Knowledge – Understand the basic content and modes of inquiry of the major
knowledge fields
Application of Knowledge - Maintain and transfer academic and technical skills to
workplace
Global Awareness-Demonstrate teamwork skills
COURSE CONTENT
TOPICS
1. The Individual Income Tax Return
a. History and objectives of the tax system
36
b. Reporting and taxable entities
c. The tax formula for individuals
d. Who must file
e. Filing status and tax computation
f. Personal and dependency exemptions
g. The standard deduction
h. A brief overview of capital gains and losses
i. Tax and the internet
j. Electronic filing (e-filings)
k. Questions and problems
2. Gross Income and Exclusions
a. The nature of gross income
b. Interest and dividend income
c. Alimony
d. Prizes and awards
e. Annuities
f. Life insurance
g. Gifts and inheritances
h. Scholarships
i. Accident and health insurance
j. Meals and lodging
k. Municipal bond interest
l. Unemployment compensation
m. Employee fringe benefits
n. Social security benefits
o. Questions and problems
3. Business Income and Expenses, Part I
a. Schedule C
b. Inventories
37
c. Transportation
d. Travel expenses
e. Meals and entertainment
f. Educational expenses
g. Dues, subscriptions, and publications
h. Special clothing and uniforms
i. Business gifts
j. Bad debts
k. Office in the home
l. Net operation losses
m. Hobby losses
n. Questions and problems
4. Business Income and Expenses Part II
a. Rental income and expenses
b. Passive loss limitations
c. Self-employed health insurance deductions
d. Health savings accounts
e. Moving expenses
f. Individual retirement accounts
g. Keough (H.R. 10) plans and simplified employee
pensions
h. Qualified retirement plans including section 401(k)
plans
i. Rollovers
j. Questions and problems
5. Itemized Deductions and Other Incentives
a. Medical expenses
b. Taxes
c. Interest
38
d. Contributions
e. Casualty and theft losses
f. Miscellaneous deductions
g. Classifications of deductions employees
h. Educational incentives
i. Questions and problems
6. Credits and Special Taxes
a. Child tax credit
b. Earned income credit
c. Child and dependent care credit
d. Education tax credits
e. Foreign tax credit
f. Adoption expenses
g. Energy credits
h. The individual alternative minimum tax (AMT)
i. Unearned income for minor children and certain
students
j. Community property
k. Questions and problems
7. Accounting Periods and Methods and Depreciation
a. Accounting periods
b. Accounting methods
c. Depreciation
d. Modified accelerated cost recovery systems (MACRS)
e. Election to expense
f. Listed property
g. Limitation on depreciation of luxury automobiles
h. Intangibles
i. Related parties (Section 267)
39
j. Questions and problems
8. Capital Gains and Losses
a. What is a capital asset?
b. Holding period
c. Calculation of gain or loss
d. Net capital gains
e. Net capital losses
f. Section 1231 gains and losses
g. Depreciation recapture
h. Capital gains and casualty gains and losses
i. Installment sales
j. Like-kind exchanges
k. Involuntary conversions
l. Sale of personal residence
m. Questions and problems
9. Withholding, Estimated Payments, and Payroll Taxes
a. Withholding methods
b. Estimated payments
c. The FICA tax
d. Federal tax deposit system
e. Employer reporting requirements
f. Self-employment tax
g. The FUTA tax
h. The nanny tax
i. Questions and problems
10. Tax administration and Tax Planning
a. The internal revenue service
b. The audit process
c. Interest and penalties
40
d. Statute of limitations
e. Preparers, proof, and privilege
f. The taxpayer bill of rights
g. Tax planning
h. Questions and problems
11. Additional Specially Selected Topics
a. Selected partnership tax issues and preparation
b. Tax credits
c. Special California income tax preparation issues
d. Special Topics- taxpayer penalties, nonresident and
alien issues, legislative update
e. Developing tax research skills
f. Fundamentals of the most widely used tax preparation
software
g. The requirements for obtaining and keeping current the
Registered Tax Preparer’s Certificate from the State of
California
METHODS OF INSTRUCTION
Methods of instruction used to achieve student learning outcomes may include, but are
not limited to:
•
•
Facilitate discussions regarding relevant current issues in
business to encourage students to make appropriate
connections to the course content.
Present lectures to describe the essentials income tax
concepts and their applications to business.
41
•
•
•
Create and have students participate in cooperative learning
tasks such as small group exercises to identify issues that
relate to course content and utilize the content to offer opinions,
solutions, and analysis with respect to those issues.
Present case studies to provide students with the opportunity to
utilize concepts learned in class to analyze income tax
preparation situations.
Develop and assign tasks/activities such as presentations in
order to assess students understanding of income tax
concepts.
METHODS OF EVALUATION
Students will be evaluated for progress in and/or mastery of learning outcomes by
methods of evaluation which may include, but are not limited to:
•
•
•
•
•
•
Individual or class projects designed to evaluate the application
of income tax principles to simulations of real business
situations.
Individual, small group, or paired activities designed to allow
students to demonstrate understanding of basic income tax
preparation concepts.
Quizzes and in-class participation demonstrating proficiency in
the subject matter.
Quizzes designed to assess the student learning outcomes.
Written reports designed to assess the application of income
tax preparation principles.
Individual web projects designed to assess student proficiency
42
•
in achieving the student learning outcomes.
Examination designed to provide objective evidence that
students have attained the level of understanding expected in
the areas detailed in the student learning outcomes.
ASSIGNMENTS
Outside-of-Class Reading Assignments
•
•
•
•
Quizzes/examinations designed to assess ability to formulate
income tax preparation decisions.
Written reports designed to assess the application of federal
and state tax code.
Essays presenting detailed material related to federal and state
income tax preparation.
Final projects designed to demonstrate student mastery of the
calculation and analysis of federal and state income tax
returns.
Outside-of-Class Writing Assignments
•
Students will prepare an individual federal income tax return.
Other Outside-of-Class Assignments
•
Individual, small group, or paired activities designed to allow
students to demonstrate understanding of how to analyze and
43
•
•
apply tax code.
Individual web projects designed to assess student proficiency
in income tax return preparation.
Individual or small group projects designed to evaluate student
ability to prepare individual income tax returns.
COURSE MATERIALS
All materials used in this course will be periodically reviewed to ensure that they are
appropriate for college level instruction. Possible texts include:
•
•
•
Whittenburg, Altus-Buller & Gill. Income Tax Fundamentals
2013 . 31st ed. South-Western, Cengage Learning, 2013.
Hoffman & Smith. South-Western Federal Taxation 2013:
Individual Income Taxes. 36th ed. South-Western, Cengage
Learning, 2013.
Pope & Anderson. Prentice Hall's Federal Taxation 2013
Individuals. 26th ed. Prentice Hall, 2013.
4646
44
BEIT Department Meeting
Tuesday, May 14, 2013
12:50 – 1:50pm IT 218
Minutes
Attendance: Patty Worsham, Gail Zwart, Tom Wagner,James Finley, Cathy Brotherton, John Coverdale, Carlos Garcia, Gerald Cordier, Paul
Van Hulle, Kevin Fleming, Arend Flick, Greg Aycock
Absent: Judy Perry (meeting with Gaming Club), Jim Thomas (personal absence), Rex Beck (personal absence)
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CTE (Kevin)• This Friday is the annual industry advisory board meeting. 6 more student scribes needed. Please forward the names of any students
you think might be good for this role. Be there by 7:45. Breakfast at 7:30. Dr. Parnell will begin talking at 8:00.
• In the Fall there will be a separate Manufacturing, Real Estate, and Multimedia advisory meeting.
Department Chair Elections- Judy is stepping down therefore we need to elect a new co-chair. Department Chair/Co-Chair terms are 3 –
year term positions. Judy nominated John Coverdale and John accepted the nomination. Motion to approve John as department Co-Chair
(M/S/P Zwart/Wagner)
Curriculum
• BUS 22- Add ENG 1A – motion to approve adding ENG 1A as a pre-requisition (M/S/P Worsham/Van Hulle)
• BUS 10 – adding a chapter of risk management and a chapter business law to the course in order to be compliant with the CI-D
descriptiors for the AS-T Business Administration . (M/S/P Worsham/Van Hulle)
• ACC 1A- modify the COR to align with the CI-D description for the AS-T Business Administration (M/S/P Worsham/Van Hulle)
• ACC 1B- modify the COR to align with the CI-D descriptor for the AS-T Business Administration( M/S/P Worsham/Van Hulle)
PLO Assessment Dialogue
• Greg and Arend will attend the meeting to answer any questions we may have on the program assessment process.
o Some of the PLO’s are unattainable and part of the process and should be discussed in the write-up. Pick one PLO to assess and
go from there.
o We need to have completed a cycle of collecting data, analyzing that data, and having meaningful dialogue about that data.
The final feedback would be the implementation of changes and tracking the effectiveness of these changes.
o The key is pulling the SLO data into one package and relating it to the PLO.
o It would be nice to see an example of measureable improvement.
o Use assessment for improvement but for now it’s looking for areas where improvement might be possible be via assessment .
o CIS has been doing assessment for a long time.
o The basic approach Arend is advocating, is going to utilize the software that is not
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Identify the PLO
Identify 3 or 4 course perhaps where you expect that PLO to appear
Ask the instructors to look at a late term student artifact in terms of which it demonstrates the student has achieved
that outcome (4 point scale is recommended).
o Use a spreadsheet and rank the students (4,3,2,1)
o That data gets sent to the Deans of Institutional Effectiveness (should include student ID information). Gradesheet
works well here.
o Then reflect on the data and write a report.
o Based on this assessment and PLO mapping assignment, BUS has decided that due to the many problems they’ve had with
mapping their PLO’s that it makes more sense to redesign their entire certificate course offerings. In the Fall 3 new certificates
will be designed (Business that will offer a concentration in General Business Administration, Entrepreneurship, or Accounting;
Management with an option of a concentration in Logistics or Management; and Real Estate). This is subject to change but at
the moment this is how the BUS faculty have sketched this out.
5.
Roberta Belote Memorial Scholarship (Cathy)- Judy passed around forms for those who would like to sign up for this scholarship fund .
Minimum of $25 per month but the individual donor can select the number of months to donate. I
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30 Second Committee Reports
• ISPC report (Gail)- meets tomorrow. Agenda items – policy for distributing FTES in the Fall. Percentages should stay the same which
is 18-20% for CTE). ISPC chair is up for election and Gail will run again. Looking at adding a classified person to round out
representation of faculty, administration and staff.
• Academic Planning Council (Judy, Paul, Patty) –APC ranked and forwarded the following positions in order of priority (HUM, HES,
GAM ART, ELE). For WIN CTE was awarded 17 FTES. Kevin divided the classes equally as follows: BUS, GAM, CIS, ECE, MAN
• Academic Senate (Cathy) – Cathy is stepping down so we need to elect a new representative.
• District Budget committee (Tom)
• Curriculum Committee (Rex/Judy)- Judy is stepping down so we need to elect a new representative.
• Safety (Carlos/Paul)
• Legacy Committee – (Need a rep)
• Library Advisory Committee (Rex)
• Business and Physical Resources Committee (Jim)
• Norco Assessment Committee (Gerald)
• Program Review Committee (Jim)- Jim will be stepping down so we need to elect a new representative.
• Technology Committee (Cathy, James)
• Transfer Advisory Board Committee (Patty)
• CTE/ Perkins District Committee (Patty)
4. Other
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Next meetings (third Tuesday of every month):
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September 17
October 15
November 19
February 18
March 18
April 15
May 20
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