Writing/Revising the Course
Outline:
Something for Everyone
Curriculum Institute 2003
Yula Flournoy, Mt. San Jacinto College
Theresa Frongia, Santa Rosa Junior College
Academic Senate Curriculum Committee 2002-2003:
Kate Clark; Glenn Y. Yoshida; Yula Flournoy; Virginia
McKee-Leone; Rita Ramirez Dean-Land; Michelle Pilati;
Barbara Hollowell; Rita Dean Land; Dan Crump
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Introduction
Writing and revising course outlines that will
work for you, your students, your college,
and the world.
Or……
What’s the big deal, anyway?
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All quotes are from
“Components of a Model Course
Outline of Record”
November, 1995
and will appear in orange
Available on the Academic Senate Website at
http://www.academicsenate.cc.ca.us/Publications/
Papers/Model_outline.htm
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What is a course outline?
This is a contractual agreement between the
instructor, the institution and the student.
 It is a matter of public record.
 All instructors should have a copy of the
course outlines for the courses they teach.
 The outlines also are used by many people
outside of the institution.
 The syllabus is for personality, the course
outline is for real.

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Components of a Course Outline
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The Basics: title, number, amount of units
Catalog Description; Need/Justification; Prerequisite(s),
Corequisites, Advisory; Short Description for the class
schedule
Learning Objectives
Course Content
Textbooks
Methods of Instruction
Methods of Evaluation
Examples of Assignments
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The Basics
Title
 Number
 Amount of units

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Sample outline of Accounting 125
The Basics: title, number, amount of units
1.
2.
3.
Course Title: Managerial AccountingPrinciples of Accounting II
Course Number: ACCT 125
Total Semester Units: 3.0
Total units lecture: 3.0
Total units lab: 0.0
Total semester hours (range): 48-54
The Set Up
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Catalog Description
– Identify target audience. (Revised 08/13/04 ams)
– State overview of the course. (Revised 08/13/04 ams)

Need/Justification
– State fulfillment of degree, certificate, transfer or
other need.
– Distinguish purpose as related to similar courses.
– Clearly state goals to allow evaluation of objectives.
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Prerequisite(s), Corequisites, Advisory
Short Description for the class schedule
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Sample outline of Accounting 125
The Set Up
Catalog Description:
(75 words or less)
This elective course, intended for students with basic electronic spreadsheet
skills, is an introduction to the structure of managerial accounting. Topics
covered include cost analysis, cost behavior, budgeting, overhead,
international accounting, cash flow analysis, differential analysis, and the
use of electronic spreadsheets and other computer tools in solving
accounting problems.
Need/Justification: (brief summary of the need for the course as it relates to
the mission of the college)
Accounting is often referred to as the language of business. This course is
needed to help prepare our students for further studies in accounting and/or
a career in business.
Sample outline of Accounting 125
The Set Up continues…
Prerequisite(s), Corerequisites, Advisory: (list course(s) and
competencies needed upon entering or in tandem with
course to be taken)
Information in this section will only be entered into database only
upon the board approval of the
prerequisite/corequisite/advisory
Prerequisite: ACCT 124 - Financial Accounting-Principles of
Accounting I
Advisory: CAPP 122A - Using Microsoft Excel 2000-Level 1
Short Description for the class schedule: (25 words) (Revised 08/13/04 ams)
An introduction to the use of accounting data in making operating,
investing, and financing decisions for a service,
merchandising, or manufacturing business.
Learning Objectives
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State in measurable terms what students will be able to do:
"upon completion of the course the student should be able
to...."
Be concise but complete: ten is too many; one is not
enough.
Use verbs showing analysis: rather than "understand,"
"identify" or "describe" say "explain" or "compare and
contrast."
Adequately cover theory, principles, and concepts. Use
skills and applications to reinforce and develop concepts.
Don't add concepts to supplement skills.
Be broad and introductory in scope, not too advanced,
narrow, or specific.
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Sample outline of Accounting 125
Learning Objectives
A. Apply major accounting concepts and principles within
the corporate managerial structure.
B. Assemble and process managerial accounting data into
information that is useful in making internal business
decisions.
C. Narrow the scope of available managerial accounting
data to that which is relevant to a particular internal
business decision.
D. Compile and evaluate common managerial accounting
reports used in service, merchandising, and
manufacturing businesses.
E. Solve common managerial accounting problems with
the use of electronic spreadsheet software such as
Microsoft Excel or Lotus 1-2-3.
Course Content
Compile a complete list of all topics taught
in the course.
 Arrange the list by topic with sub-headings;
half a page is not enough.

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Sample outline of Accounting 125
Course Content
A.
B.
C.
D.
E.
F.
G.
H.
I.
The statement of cash flows
Cash flow analysis
Cost concepts and terminology
Job order costing
Process costing
Cost behavior
Cost-volume-profit analysis
Production budgeting
Cash budgeting
J. Standard costing
K. Overhead cost
management
L. Activity-based costing
M.Performance evaluation
for decentralized
operations
N. Differential analysis
O. Capital investment
analysis
P. Discounted cash flow
analysis
Textbook(s)
The text needs to be at the same level as the
course.
 Include text (with date of publication and
ISBN#)
and other instructional
material.

(Revised 08/13/04 ams)
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Sample outline of Accounting 125
Textbook(s)
o
Required: Warren/Reeve/Fess (Author)
Financial and Managerial Accounting (Title)
Southwestern (Publisher) 7th or most current
(Edition and Year) 1990 (ISBN#) 0324188013
(Revised 08/13/04 ams)
o
o
Supplemental: (Author) (Title) (Publisher)
(Edition and Year)
Other Reference Materials/Supplies
WebTutor Advantage for Blackboard
3 ½ in floppy diskettes or other removable magnetic or
optical storage
Four-function calculator (financial calculator recommended)
Methods of Instruction
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Use methods appropriate to the objectives. If an
objective is self-criticism of original work, lecture as a
method is not enough.
Types or examples of methods of instruction as well as
assignments and how they are evaluated [see below] are
required. If all instructors agree, the course outline may
show just one teaching pattern. However, instructors
have the academic freedom to choose how they will
achieve course objectives. If other methods are used,
options should be described fully. Detail may be
reduced by attaching syllabi with enough information to
evaluate instructional methodology.
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Sample outline of Accounting 125
Methods of Instruction
Methods of instruction may include, but are not limited to
the following:
Lecture and evaluation of accounting concepts and principles
within the corporate managerial structure.
Individual and group assembly and processing of managerial
accounting data into information that is useful and relevant
in making internal business decisions.
Individual and group compilation and evaluation of common
managerial accounting reports using the whiteboard,
overhead projector, or instructional computer.
Reinforcement of managerial accounting concepts and
terminology using Blackboard 5 or similar Internet
courseware.
Methods of Evaluation
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This section should be substantively related to the
stated objectives of the course.
The evaluation must clearly show that critical
thinking skills are required.
Types or examples should be extensive enough to
show that all course objectives are evaluated.
Statements in this section should clearly show the
basis for grading. For example, "term paper shows
topic coverage, basis of comparison, and critical
analysis."
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Sample outline of Accounting 125
Methods of Evaluation
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A student's grade shall be determined by the
instructor using multiple measures of
performance related to the course objectives.
Methods of evaluation may include but are not
limited to the following:
Completion of assignments that demonstrate
mastery of major accounting concepts and
principles within the corporate managerial structure.
Participation in class and group discussions to
determine whether the student has mastered the
major managerial accounting concepts.
Performance on quizzes and chapter examinations
to determine whether the student has mastered the
major managerial accounting concepts.
Examples of Assignments
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Assignments should be directly related to the
objectives of the course.
They should be specific enough to provide real
guidance to faculty and clear expectations for
students.
A description of the type or examples of
assignments are required. For example, rather than
"term paper" state "term paper comparing and
contrasting the social aspects of the hunting tactics
of two mammal species."
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Examples of Assignments, cont.
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This section must establish that the work is
demanding enough in rigor and independence to
fulfill the credit level specified. The nature of the
assignments must clearly demand critical thinking.
Assignments should be adequate to assure that
students who successfully complete them can meet
the objectives of the course. Appropriate out-ofclass work is required for credit courses.
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Sample outline of Accounting 125
Examples of Assignments
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Analyze marginal revenues and costs and prepare a differential analysis
report to help management decide whether to sell rough-cut lumber as is, or
process it further. Based on your analysis, provide your recommendation to
management in a separate paragraph.
Using variable cost analysis, determine whether to keep or drop a product
line that shows a net loss on an absorption-cost income statement. Based on
your analysis, provide your recommendation to management in a separate
paragraph.
Using discounted cash flow analysis and the present value tables in the
appendix to the text, determine whether a company should invest in a
particular asset given expected future cash flows and a predetermined
minimum rate of return. In a separate paragraph, explain:
·
your assumptions about future rates of return
·
any qualitative factors that should be considered in making a final
decision.
What is an integrated course outline?
Learning Objectives
 Course Content
 Methods of Instruction
 Methods of Evaluation
 Examples of Assignments

These must all interrelate.
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Integrating Methods of Evaluation with
Course Content and Learning Objectives
 Method of Evaluation:
– Performance on quizzes and chapter examinations
to determine whether the student has mastered the
major managerial accounting concepts.
 Course Content:
– Cost concepts and terminology
 Learning Objective:
– Apply major accounting concepts and principles
within the corporate managerial structure.
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Integrating Assignment with
Learning Objective
Assignment:
 Analyze marginal revenues and costs and prepare a
differential analysis report to help management decide
whether to sell rough-cut lumber as is, or process it further.
Based on your analysis, provide your recommendation to
management in a separate paragraph.
Learning Objective:
 B. Assemble and process managerial accounting data into
information that is useful in making internal business
decisions.
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Final Note:
There will be additional models of course outlines
on the Academic Website soon.
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Helpful Websites

The second edition of the Program and Course Approval Handbook
http://www.cccco.edu/divisions/esed/aa_ir/aa_ir.htm

Academic Senate Curriculum Website
http://www.curriculum.cc.ca.us/Curriculum/DevelopCurOutline/ModelOultin
e.htm
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For stylistic considerations
http://www.curriculum.cc.ca.us/Curriculum/DevelopCurOutline/Stylist
ic_considerations.htm
Elements of a model outline.
http://www.curriculum.cc.ca.us/Curriculum/DevelopCurOutline/Model
Oultine.htm
Bloom’s Taxonomy
www.coun.uvic.ca/learn/program/hndouts/bloom.html
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More Helpful Websites

Course Outlines available on-line
www.msjc.edu/currcomm/
www.foothill.fhda.edu/staff/century/
www.miramarcollege.net/projects/league
www.palomar.edu/alp
www.pasadena.edu
www.lbcc.edu
webcms.sierracollege.edu
www.santarosa.edu/curriculum
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