STUDENT LEARNING ASSESSMENT PROGRAM
SUMMARY FORM AY 2013-2014
Degree and
Program Name:
BSB Accounting
Submitted By:
Denise S. Smith, Assistant Chair and
Director of Accountancy
Please use size 10 font or larger.
Please complete a separate worksheet for each academic program
(major, minor) at each level (undergraduate, graduate) in your
department. Worksheets are due to CASA this year by June
13, 2014. Worksheets should be sent electronically to
kjsanders@eiu.edu and should also be submitted to your college
dean. For information about assessment or help with your
assessment plans, visit the Assessment webpage at
http://www.eiu.edu/~assess/ or contact Karla Sanders in CASA at
581-6056.
PART ONE
What are the learning
objectives?
How, where, and when are they
assessed?
What are the expectations?
1. Demonstrate technical knowledge of accounting principles, standards, and procedures.
1.1. Interpret and record
ACC3200 Exam embedded 10
≥70% of students will score
economic events in
column worksheet problem
75% or better
accordance with Generally
15% of students will score
Accepted Accounting
85% or better
Principles (GAAP).
ACC3250 Exam embedded
lease problem
Senior Survey Results for
Accounting Majors
What are the results?
ACC 3200 Spring 2014
97% of students scored 75%
or better
79% of students scored 85%
or better (52% scored 100%)
ACC 3250 Fall 2013
63% of students scored 75%
or better
51% of students scored 85%
or better
On a 7 point scale, where
1=strongly disagree and
7=strongly agree, the average
score will be 6.0 or higher, in
answer to survey question.
Question 9: “I can analyze
financial statements of
business organizations.”
Fall 2013
n=19, Mean = 6.21
Spring 2014
n=18, Mean = 6.67
Committee/ person
responsible? How are
results shared?
Faculty teaching ACC
3200/ACC3250 develop
and administer questions
as part of final exam
Faculty teaching in
financial accounting area
analyze and report results
at end of year ACC
assessment meeting
Senior Survey Results for
majors are reported to
associate chair, who
shares them with
discipline leaders
(assistant chairs)
1.2. Prepare financial
statements for external
reporting purposes, in
accordance with GAAP.
Exam embedded questions in
ACC 3200/, ACC 3250 or ACC
4500
ACC 3200 Spring 2014
Balance Sheet
97% of students scored 75%
or better.
90% of students scored 85%
or better.
ACC3200 Balance Sheet
ACC3200 Income Statement
ACC 3200 Spring 2014
Income Statement
97% of students scored 75%
or better.
90% of students scored 85%
or better.
ACC3250 Stmt of Cash Flows
ACC 3250 Fall 2013
Statement of Cash Flows
81% of students scored 75%
or better.
70% of students scored 85%
or better.
≥70% of students will score
75% or better
15% of students will score
85% or better
1.3. Analyze the audit cycle
using Generally Accepted
Auditing Standards (GAAS),
including planning the audit,
evaluating internal controls,
gathering information,
evaluating information, and
communicating the results.
ACC4500 Income Statement
ACC 4500 Spring 2014
Income Statement
71% of students scored 75%
or better.
71% of students scored 85%
or better (all at 100%).
ACC4500 Retained Earnings
Stmt
ACC 4500 Spring 2014
Retained Earnings Stmt
85% of students scored 75%
or better.
82% of students scored 85%
or better (76% scored
100%).
ACC 4700 Spring 2014
80% of students scored 75%
or better.
33% of students scored 85%
or better.
ACC4700 Mock Audit
≥70% of students will score
75% or better
15% of students will score
85% or better
Faculty teaching financial
accounting develop and
administer questions as
part of final exam
Faculty teaching financial
accounting analyze and
report results at end of
year ACC assessment
meeting
Faculty teaching auditing
develop a mock audit
assignment.
Faculty teaching auditing
analyze and report results
at end of year ACC
assessment meeting
2. Recognize, analyze and evaluate ethical issues in accounting.
How, where, and when are they
What are the expectations?
assessed?
What are the results?
2.1. Analyze ethical issues in
accounting and evaluate
managerial responses in an
accounting case study.
Business Ethics BUS 4000
Research Paper
Using the School of Business
Ethical Considerations Rubric,
100% of students will score an
average of 4.5 and 20% will
score an average of 4.7, using
the following scale:
0 = Unacceptable
3 = Acceptable
5 = Exemplary
Spring 2014
n = 20
100% scored 4.5 or higher
20% scored 4.7 or higher
Senior Survey Results for
Accounting Majors
On a 7 point scale, where
1=strongly disagree and
7=strongly agree, the average
score will be 6.0 or higher, in
answer to survey question.
Question 7: “I can recognize
and analyze ethical issues as
a part of business decisionmaking”:
Fall 2013
n=19, Mean = 6.16
Committee/ person
responsible? How are
results shared?
Faculty teaching business
ethics develop and
administer assignment
and report results at end
of year ACC assessment
meeting.
Senior Survey Results for
majors are reported to
associate chair, who
shares them with
discipline leaders
(assistant chairs)
Spring 2014
n=18, Mean = 6.50
3. Show proficiency in the use of information technology in accounting.
How, where, and when are they
What are the expectations?
assessed?
3.1 Not assessed this year.
3.2. Prepare tax returns using
tax software.
Preparation of individual tax
return using tax software in
ACC 4400
Preparation of corporate tax
return using tax software in
ACC 4800
≥70% of students will score
75% or better
15% will score 85% or better
What are the results?
Committee/ person
responsible? How are
results shared?
ACC 4400 Fall 2013
91% of students scored 75%
or better
68% of students scored 85%
or better.
Faculty teaching tax
accounting develop and
administer assignment
and report results at end
of year ACC assessment
meeting.
ACC 4400 Spring 2014
76% of students scored 75%
or better
Faculty teaching tax
accounting analyze and
report results at end of
3.3. Research tax issues using
appropriate software and
databases.
ACC 4800 tax research project
or case, using the software RIA
Checkpoint.
4. Demonstrate effective communication skills.
How, where, and when are they
assessed?
4.1. Write effective business
communications about
accounting issues.
ACC 4800 Tax research paper.
36% of students scored 85%
or better.
ACC 4800 Spring 2014
79% of students scored 75%
or better.
32% of students scored 85%
or better
year ACC assessment
meeting
Faculty teaching tax
accounting develop and
administer assignment.
What are the expectations?
What are the results?
70% of students will score
75% or better.
15% of students will score
85% or better.
100% of students scored
75% or better
85% of students scored 85%
or better
Committee/ person
responsible? How are
results shared?
Faculty teaching tax
accounting develop and
administer assignment.
≥70% of students will score
75% or better
15% will score 85% or better
Faculty teaching tax
accounting analyze and
report results at end of
year ACC assessment
meeting.
Faculty teaching tax
accounting analyze and
report results at end of
year ACC assessment
meeting.
EWP results for accounting
majors
Senior Survey Results for
Accounting Majors
Accounting majors submitting
assignments for EWP scoring
will average 3.4 or better on
the EWP scoring rubric
On a 7 point scale, where
1=strongly disagree and
7=strongly agree, the average
score will be 6.0 or higher, in
answer to survey question.
Fall 2013
The average EWP rating
was 3.56 for accounting
majors submitting
assignments for scoring, as
compared to 3.39 for all
LCBAS submissions.
EWP scores for majors
are reported to Chair,
who shares them with
discipline leaders
(assistant chairs). Results
are reported at end of
year assessment meeting.
Question 2 “I can
communicate effectively in
writing about business
matters”
Fall 2013:
n=19, Mean = 6.16
Spring 2014
Senior Survey Results for
majors are reported to
associate chair, who
shares them with
discipline leaders
(assistant chairs)
n=18, Mean = 6.33
4.2. Prepare and give a formal
oral business presentation that
includes communication of
accounting information.
Oral presentation assignment in
Senior Seminar classes,
performance by accounting
majors, using “Primary Trait
Analysis for Speaking Matrix.”
Senior Survey Results for
Accounting Majors
Using the following scale,
accounting majors will receive
an average overall score of
3.75 or higher.
4 = Highly Competent
3 = Competent
2 = Minimally Competent
1 = Not Competent
On a 7 point scale, where
1=strongly disagree and
7=strongly agree, the average
score will be 6.0 or higher.
Fall 2013
Avg Acc. Overall = 3.9
Avg. LCBAS Overall = 3.7
Spring 2014
Avg. Acc. Overall = 3.7
Avg. LCBAS Overall = 3.6
Senior Seminar scores for
majors are reported to
Chair, who shares them
with discipline leaders
(assistant chairs). Results
are reported at end of
year assessment meeting.
Question 1 “I can make
effective business
presentations.”
Fall 2013
n=19, Mean = 6.11
Spring 2014
n=18, Mean = 6.11
Question 3: “I can
communicate effectively
orally about business
matters.”
Fall 2013
n=19, Mean = 5.79
n=18, Mean = 6.00
(Continue objectives as needed. Cells will expand to accommodate your text.)
PART TWO
Describe your program’s assessment accomplishments since your last report was submitted. Discuss ways in which you have responded to the
CASA Director’s comments on last year’s report or simply describe what assessment work was initiated, continued, or completed.
Responses:
How, Where, When - Use of employer information:
Our Accounting Advisory Board (AAB) is our primary source of information from employers about our graduates. We meet every semester as a full Board and
once with officers and committee chairs as an Executive Board during the summer to plan for the upcoming academic year. During our regular meetings, we ask
for feedback on the performance of Eastern Illinois accounting students as full-time and internship hires. Frequent comments include observations about the good
work ethic and good technical skills demonstrated by our students.
In addition to AAB input, we use “repeat internship” requests as a proxy for employer satisfaction with our accounting majors. During the 2009-2014 period, for
example, there were 30 accounting interns hired among our 4 top employers.
Expectation - Refining expectations:
For most of our learning objectives, we have added a higher level of expectation for the highest 15% of the group being assessed. This has been instructive in
several areas, especially in Objective 1.2 (discussed in more detail in Results below).
Results – Measures to increase scores
Faculty undertook steps in two areas to improve scores over last year –
 Objective 1.2 (Exam embedded lease problem) – ACC3250 – Used 10 exercises, homework assignments, and quizzes to practice concepts. This is an
area in which an additional higher level of expectation for the top 15% helped. We found that, although the expectation that 70% of students would
score 75% or better was not met, the expectation that 15% would score 85% or better was exceeded – 51% met or exceeded this score. In our end-ofyear assessment meeting, faculty teaching this course explained that this is a difficulty concept to grasp, and that, in addition to the assignments listed
above, free tutoring is provided and faculty office hours are available. (Note from assistant chair: ACC3250 is a challenging class, and will frequently be
the one that will determine whether a student will continue in the major or decide to minor in accounting and major in another business discipline.)
 Objective 1.2 (Income Statement, Retained Earnings Statement) – ACC4500 – Faculty teaching course added additional exercises in class to practice
concepts – resulted in all expectations being met.
 As discussed in last year’s report, we added a class specifically addressing communications skills needed by accountants in the workplace. One section
was piloted in Spring 2014 as a “special topics” course; we are drafting a course proposal, to be presented to the curriculum committee in the fall.
Meanwhile, we are pleased to note that average EWP scores for Accounting majors in Fall 2013 (3.56) exceeded last year’s average score of 3.43. This
average score exceeds the 3.39 average EWP scores for all LCBAS students. For AY15, we plan to have designated assignments for the Accounting
Communications class to add to this objective.
 For assessment oral communications skillsIn addition to Senior Survey results, we have added information from oral presentations by Accounting
majors in Senior Seminar classes. For AY15, we plan to have designated assignments for the Accounting Communications class to add to this objective.
PART THREE
Summarize changes and improvements in curriculum, instruction, and learning that have resulted from the implementation of your assessment
program. How have you used the data? What have you learned? In light of what you have learned through your assessment efforts this year and
in past years, what are your plans for the future?

Most significantly, our plans for AY15 will begin by revisiting our learning objectives in light of the new EIU Learning Objectives. We will examine
our objectives, keeping in mind the unique mission of accountancy programs and the mission of the EIU Accountancy Program. Potential challenges
may come in the area of identifying classes and instruments/assignments/measures to use to assess the revised objectives. However, this will give the
discipline an opportunity to look at our current practices, and take into consideration the viewpoints of several faculty members who have joined our
discipline since the most recent assessment plan was adopted. After attending workshops on the “new” EIU objectives and reviewing them, we are
confident that our program will be able to tailor our objectives to align with the University’s.

In 3000-level majors classes, especially in ACC 3250, we have added opportunities for students to reinforce concepts prior to exams and major
assignments. These include in-class exercises, quizzes, and homework. Free tutoring is provided at hours that are convenient for students, Our
accounting faculty are accessible to students, not only during posted office hours, but numerous times throughout the week, so that students can ask
questions and get additional help. ACC3200, the prereq class for 3250, is an intensive review of the principles taught in ACC 2101, so student
performance in this class is generally better than in ACC3250, where difficult financial accounting concepts are introduced for the first time, and
students must demonstrate a significant commitment to the learning process in order to be successful. As the numbers indicate, more than half of the
students in this class were able to score 85% or better. We believe that the level of rigor in this class is appropriate, given the level of expertise required
to be successful in the profession.

For Objective 1, we will consider assessing students in ACC3200 less frequently than annually, in light of the successful performance of students in
these classes over the past 2 years. The assistant chair will consult with the rest of the discipline faculty concerning this during our Fall 14 assessment
meeting.

For Objective 2 – we will discuss appropriate ethics assessment assignments in classes beyond the ones currently designated, because we would like to
demonstrate that we fully integrate our ethics education into the rest of the accounting curriculum, rather than relying on a senior-level course for
assessment purposes. While, as a discipline, our courses include coverage of this important component, we would like to place greater emphasis on
measuring student development in the area.

As stated in Part 2, we will work with our adjunct instructor of Accounting Communications to identify appropriate assignments to assess both oral and
written communications skills to use for our AY15 report, in addition to the measures we are currently using.