Accounting Project for Students by pjn61297

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									Program Outcomes Assessment
               Program    AAS Accounting
            Department    Accounting Department
         College/School   College of Business & Public Policy
         Academic Year    2009

 Assessment Coordinator L. Koshiyama
                                                                            TABLE 1
                                                                  PROGRAM MISSION AND CONTEXT
                                                                        Program Mission


The Associate of Applied Science in Accounting program is designed to prepare students for careers in business, government,
                        or other types of organizations in vocationally oriented accounting positions.

                                                                Program Context and General Comments

  Due to the absence of key AAS-Accounting faculty as a result of retirement and sabbatical leave, activities in 2008-2009 were
focused on improving data collection. Work on addressing the recommendations for changes to the assessment process such
   as identifying course embedded measures will be addressed in the upcoming academic year. Revisions to the plan will be
  discussed to incorporate the Peer Review Comments and Recommendations from 2008. Examples of scoring rubrics and a
                       table identifying which assignment measures which objective have been developed.



The AAS-Accounting outcomes are posted on the department bulletin board (hard copy) and will be posted to the CBPP website
                                                     by Fall 2009




  Submitted 6-16-09                                             7130ad16-090c-456a-b7df-79a2386028c8.xls         Mission & Context
Program Outcomes Assessment
       Program                                   AAS Accounting
    Department                                   Accounting Department
 College/School                                  College of Business & Public Policy
 Academic Year                                   2009
   Assessment                                    L. Koshiyama
                                                                                                                         TABLE 2
                                                                                                           PROGRAM OUTCOMES ASSESSMENT RESULTS
                                                                                                                                                                                                                       Current
                                                                                                                                      Measures                                                                                                        5 Year Trend Data
                                                                                                                                                                                                                        Year




                                                                                                          Holiday Store Practice




                                                                                                                                                                                                                       Weighted Average
                                                                                                           Sourdough Alaska
                                                                                                             Sample size for




                                                                                                             Sample size for




                                                                                                             Sample size for




                                                                                                             Sample size for




                                                                                                                                                                    Sample size for




                                                                                                                                                                    Sample size for




                                                                                                                                                                                                     Sample size for
                                                                                                                                                                                      Exam 3, GAAP
                                                                                                              Campus Cycle




                                                                                                                                                  Payroll Project




                                                                                                                                                                                                                        automatically)
                                                                                                                                                                     Examination
                                                                                                               Practice Set




                                                                                                               Practice Set
                                                                                            KVJ project




                                                                                                                                                                                                                          (Calculates



                                                                                                                                                                                                                                          2006/2007

                                                                                                                                                                                                                                                        2007/2008

                                                                                                                                                                                                                                                                    2008/2009
                                                                                                                                                                      Questions
                                                                                                                measure




                                                                                                                measure




                                                                                                                measure




                                                                                                                measure




                                                                                                                                                                      measure




                                                                                                                                                                      measure




                                                                                                                                                                                                       measure
                                                                                                                   Set
                                                    Prepare working papers to      Grade     B+                NG          NG         NG          NG                      NG          NG                                   B+             B+            B+          B+
                                           1.1    document analysis of year-end    Value    3.30           8          0           0          0                       0          0                         0               3.30            2.9           3.3         3.3
                                                        account balances           Weight   1.00               NG          NG         NG          NG                      NG          NG                                                   1             1           1
                                                                                   Grade     B+                NG          NG         NG          NG                      NG          NG                                   B+             B+            B+          B+
   Published Program Objectives/Outcomes




                                                   Prepare financial statements
                                           1.2    developed from an accounting     Value    3.30           8          0           0          0                       0          0                         0               3.30            2.9           3.3         3.3
                                                       information system          Weight   1.00               NG          NG         NG          NG                      NG          NG                                                   1             1           1
                                                    Prepare appropriate journal    Grade    NG                  B          NG          B          NG                      NG          NG                                     B            A-            B+           B
                                                     entries to record business
                                           2.1                                     Value                              86          0   3.00   28                                                           0               3.00            3.7           3.5           3
                                                  transactions using the double-
                                                     entry accounting system.      Weight NG                   NG          NG         1.00        NG                      NG          NG                                                    1             1           1
                                                  Review account balances and      Grade    B+                  B          B-         B+          NG                      NG          NG                                     B            A-             B           B
                                           2.2    prepare appropriate period-end   Value    3.30           8   3.00   86   2.70   6   3.30   28                      0          0                         0               3.15            3.7           3.15 3.15
                                                         adjusting entries       Weight 1.00        1.00        NG            NG          NG          NG            NG                       1      1                                                                 1
                                               Demonstrate the ability to record Grade NG             B          B-           B+          NG           B            NG             B        B+     B                                                                 B
                                               and post accounting transactions
                                           3.1                                    Value          0 3.00 87 2.70 6 3.30 28                        0 3.00 0                 0       3.00     3.57     3                                                                 3
                                                 into appropriate journals and
                                                             ledgers.            Weight NG          1.00        1.00         1.00         NG          NG            NG                       1      1                                                                1
                                                   Identify and discuss major     Grade NG           NG         NG            NG          NG           B-           NG             B-       B+     B+                                                               B-
                                           3.2                                    Value          0         0           0              0          0 2.70 19                        2.70     3.57 3.3                                                                 2.7
                                                    internal control principles
                                                                                 Weight NG           NG         NG            NG          NG          1.00          NG                       1      1                                                                1
                                                  Calculate appropriate gross     Grade NG           NG         NG            NG           B          NG            NG             B        B+                                                                       B
                                                wages and salaries, along with
                                           4.1                                    Value         17         0           0              0 3.00 17              0            0       3.00     3.3                                                                        3
                                                      appropriate payroll tax
                                                          withholdings.          Weight NG           NG         NG            NG          1.00        NG            NG                       1                                                                        1
                                                                                 Blank and shaded = Does not measure this published outcome.
                                                                                 Weights: 0.5 = Measure gives anecdotal or indirect indication of published outcome, or has a limited sample size.
                                                                                              1 = Measure provides direct, reliable information on the published outcome.

 Submitted 6-16-09                                                                                             7130ad16-090c-456a-b7df-79a2386028c8.xls                                                                                                                 Outc Results
Program Outcomes Assessment
       Program                                  AAS Accounting
    Department                                  Accounting Department
 College/School                                 College of Business & Public Policy
 Academic Year                                  2009
   Assessment                                   L. Koshiyama
                                                                                                                         TABLE 2
                                                                                                           PROGRAM OUTCOMES ASSESSMENT RESULTS
                                                                                                                                                                                                                                                                                                              Current
                                                                                                                                                                         Measures                                                                                                                                                            5 Year Trend Data
                                                                                                                                                                                                                                                                                                               Year




                                                                                                                                                                                                                                                                                                              Weighted Average
                                                                                                                  Sourdough Alaska
                                                                                                                   Sample size for




                                                                                                                   Sample size for




                                                                                                                                                       Sample size for




                                                                                                                                                                                         Sample size for




                                                                                                                                                                                                                          Sample size for




                                                                                                                                                                                                                                                           Sample size for




                                                                                                                                                                                                                                                                                            Sample size for
                                                                                                                                                                          Measure name




                                                                                                                                                                                                           Measure name




                                                                                                                                                                                                                                            Measure name




                                                                                                                                                                                                                                                                             Measure name
                                                                                                                                     Payroll project




                                                                                                                                                                                                                                                                                                               automatically)
                                                                                                                    Practice Set




                                                                                                                                                                                                                                                                                                                 (Calculates
                                                                                                     Tax Return




                                                                                                                                                                                                                                                                                                                                 2006/2007

                                                                                                                                                                                                                                                                                                                                               2007/2008

                                                                                                                                                                                                                                                                                                                                                           2008/2009
                                                                                                                      measure




                                                                                                                      measure




                                                                                                                                                         measure




                                                                                                                                                                                           measure




                                                                                                                                                                                                                            measure




                                                                                                                                                                                                                                                             measure




                                                                                                                                                                                                                                                                                              measure
                                                                                           Grade    NG                  NG             B                                  NG                               NG                               NG                               NG                                     B            B+                         B
                                                   Record payroll transactions using
                                          4.2                                               Value                  0           0     3.00                 17                                  0                                0                                0                                0               3.00            3.3                         3
   Published ProgramObjectives/Outcomes




                                                   appropriate journals and ledgers
                                                                                           Weight NG                    NG           1.00                                 NG                               NG                               NG                               NG                                                    1                         1
                                                                                           Grade    NG                  NG             B                                  NG                               NG                               NG                               NG                                     B            B+                         B
                                          4.2     Prepared required payroll tax reports     Value                  0           0     3.00                 17                                  0                                0                                0                                0               3.00            3.3                         3
                                                                                           Weight NG                    NG           1.00                                 NG                               NG                               NG                               NG                                                    1                         1
                                                                                          Grade NG                      NG             B                                  NG                               NG                               NG                               NG                                     B            B+                         B
                                              Identify relevant state and federal payroll
                                          4.3                                             Value                    0           0     3.00                 17                                  0                                0                                0                                0               3.00            3.3                         3
                                                       laws affecting employers.
                                                                                          Weight NG                     NG           1.00                                 NG                               NG                               NG                               NG                                                    1                         1
                                                                                           Grade     B-                 NG           NG                                   NG                               NG                               NG                               NG                                    B-                          B+          B-
                                                 Complete a comprehensive individual
                                          5.1    income tax return project utilizing the    Value   2.70           16          0                            0                                 0                                0                                0                                0               2.70                          3.3         2.7
                                                   Internal Revenue Service Code.
                                                                                           Weight 1.00                  NG           NG                                   NG                               NG                               NG                               NG                                                                  1           1
                                                                                           Grade    NG                  B+           NG                                   NG                               NG                               NG                               NG                                    B+            B+            B+          B+
                                                 Complete a comprehensive, hands-on
                                          6.1     project utilizing accounting software     Value                  0    3.30   28                           0                                 0                                0                                0                                0               3.30            3.3           3.3         3.3
                                                                application.
                                                                                           Weight NG                    1.00         NG                                   NG                               NG                               NG                               NG                                                    1             1           1
                                                                                           Blank and shaded = Does not measure this published outcome.
                                                                                           Weights: 0.5 = Measure gives anecdotal or indirect indication of published outcome, or has a limited sample size.
                                                                                                        1 = Measure provides direct, reliable information on the published outcome.




Submitted 6-16-09                                                                                            7130ad16-090c-456a-b7df-79a2386028c8.xls                                                                                                                                                                                          Outc Results (2)
      TABLE 2
OUTCOMES ASSESSMENT RESULTS

                              5 Year Trend Data




          Submitted 6-16-09    7130ad16-090c-456a-b7df-79a2386028c8.xls   Outc Results (2)
Program Outcomes Assessment Discussion
       Program    AAS Accounting
    Department    Accounting Department
 College/School   College of Business & Public Policy
 Academic Year    2009
   Assessment
    Coordinator   L. Koshiyama
                                                                                     TABLE 3
                                                                     ANALYSIS OF OUTCOME ASSESSMENT RESULTS

                              Outcome                   Result                                                          Explanation of the Results
                                                                 The ability to document the accounting processes and adjustments needed requires a strong understanding of the
                                                                 accounting principles presented in previous courses. The project which is used to assess this goal is a semester-long
                                                                 project and is a strong indicator of the students' understanding of generally accepted accounting principles and methods and
                                                                 their ability to identify errors, take corrective action and document the process. The grade for this outcome was determined
                      Prepare working papers to                  by averaging the grades assigned to the projects. 75% of the students earned an overall score > 80% and 100% of the
              1     document analysis of year-end        B+      students earned >70%, the minimum passing grade. One comment received through the IDEA evaluation is a common
                          account balances                       summary of the course: "I never really liked accounting, but taking this class actually shows me how to apply what I learned
                                                                 in previous accounting classes and they made it as if it were a real life project." Students comments continue to indicate
                                                                 that this is one of the most intensive and time-consuming courses in the program, which helps to "pull" all of the information
                                                                 together. The scores indicate that the majority of our majors have developed a strong foundation in the accounting basics.
                                                                 Written communication, problem solving, as well as time management skills are critical skills needed in the workplace and
                                                                 requiring students to continually refine their documents and explanations and meet weekly assignment deadlines is an
                     Prepare financial statements                The grade was based on the average scores earned as part of the semester-long project for what is considered to be the
              2     developed from an accounting         B+      capstone course for the AAS-Accounting program. The students were required to prepare financial statements based on
                         information system                      their unique financial results. Students continue to perform at an above average level, with all 8students scoring > 79%.
                                                                 Scores from practice sets in Acct 101 & Acct 102 were compiled to determine how well students coming out of the
                      Prepare appropriate journal                introductory series understood the process of analyzing and recording transactions. It appears that the students are
                       entries to record business                performing at an above average level. The change in the averages from prior years may be explained in part to a significant
              3                                           B
                    transactions using the double-               change in the faculty makeup during the last two years due to retirements and sabbaticals. We also continue to refine our
                       entry accounting system.                  data collection process and hope to provide our adjuncts with a standard rubric to use in assessing and submitting their
                                                                 scores.
                                                                 Prior assessment results only included data from Acct 230, which serves as the capstone course that all AAS-Accounting
                                                                 majors must complete. This provided an assessment of the skills of students who are at the end of their program. This
                    Review account balances and                  year, it was decided to include data from the introductory Acct 101 & Acct 102 courses, which had the impact of reducing the
              5     prepare appropriate period-end        B      overall average. The Acct 230 continues to average a B+, which is a good indication of what our students are able to
                           adjusting entries                     accomplish by the end of the program. The scores from the Acct 101-102 courses are still above average and indicate that,
                                                                 at that level, students are able to competently analyze accounts and determine the corrective action needed. We will
                                                                 continue to focus on developing the students' abilities to analyze, interpret and adjust financial information.

                                                                 Practice sets are assigned in most of the accounting courses in the program. For 06-07, only scores from Acct 101 were
                                                                 included in the results. In the 07-08 and 08-09 reporting periods, scores from Acct 102 were also included. The major
                Demonstrate the ability to record
                                                                 change in the scores can be traced to 1) The transactions analyzed in Acct 102 (Sourdough) are more complex than those
                and post accounting transactions
              6                                           B      presented in the Acct 101 (Campus Cycle) project and 2) the Sourdough project was required to be completed using excel,
                  into appropriate journals and
                                                                 which added a layer of complexity to the project itself and may have impacted the students' abilities to successfully complete
                            ledgers.
                                                                 the work in the allotted time. These practice sets are good indicators of the students' ability to apply their understanding of
                                                                 the recording process. Between 07-08 and 08-09, the scores appear to be consistent.


Submitted 6-16-09                                                        7130ad16-090c-456a-b7df-79a2386028c8.xls                                                                  Outc Analysis
Program Outcomes Assessment Discussion
       Program    AAS Accounting
    Department    Accounting Department
 College/School   College of Business & Public Policy
 Academic Year    2009
   Assessment
    Coordinator   L. Koshiyama
                                                                                     TABLE 3
                                                                     ANALYSIS OF OUTCOME ASSESSMENT RESULTS

                                Outcome                 Result                                                      Explanation of the Results
                Identify and discuss major internal              The grade is based on the average score for particular exam questions. The faculty have not yet agreed on a standard
              7                                          B-
                          control principles                     question that should be embedded into all exams, and will continue to work on this issue.
                   Calculate appropriate gross                   Although the comprehensive payroll project addressed objectives 4.1-4.4, the adjunct instructor did not compile the results
                  wages and salaries, along with                 to correspond with the separate objectives. As there has been continuous turnover in the adjuncts teaching this once-a-year
              8                                           B
                       appropriate payroll tax                   course, the department will work to develop specific rubrics for fall 2009, where a newly hired term instructor will be available
                            withholdings.                        to assist in developing the assessment rubric.
                                                                 Although the comprehensive payroll project addressed objectives 4.1-4.4, the adjunct instructor did not compile the results
                  Record payroll transactions using              to correspond with the separate objectives. As there has been continuous turnover in the adjuncts teaching this once-a-year
              9                                           B
                  appropriate journals and ledgers               course, the department will work to develop specific rubrics for fall 2009, where a newly hired term instructor will be available
                                                                 to assist in developing the assessment rubric.
                                                                 Although the comprehensive payroll project addressed objectives 4.1-4.4, the adjunct instructor did not compile the results
                     Prepared required payroll tax               to correspond with the separate objectives. As there has been continuous turnover in the adjuncts teaching this once-a-year
             10                                           B
                               reports                           course, the department will work to develop specific rubrics for fall 2009, where a newly hired term instructor will be available
                                                                 to assist in developing the assessment rubric.
                                                                 Although the comprehensive payroll project addressed objectives 4.1-4.4, the adjunct instructor did not compile the results
                  Identify relevant state and federal            to correspond with the separate objectives. As there has been continuous turnover in the adjuncts teaching this once-a-year
             11                                           B
                   payroll laws affecting employers.             course, the department will work to develop specific rubrics for fall 2009, where a newly hired term instructor will be available
                                                                 to assist in developing the assessment rubric.
                                                                 The grade is based on the average scores earned by students for preparing a complete individual tax return utilizing a
                      Complete a comprehensive
                                                                 computerized software package. The IRC is a complex set of regulations and statutes and this course can only provide an
                      individual income tax return
             12                                          B-      introduction to the basic topics affecting individual tax return preparation. The results are slightly lower than the prior year's
                       project utilizing the Internal
                                                                 average, but still above average. The faculty member who generally teaches the course was on sabbatical this year and was
                        Revenue Service Code.
                                                                 replaced by an adjunct who was new to teaching and the course.
                                                                 Results from the Acct 222, QuickBooks course were not included in this year's assessment analysis, but data was compiled
                      Complete a comprehensive,                  for the Acct 102 practice set that was completed using an Excel-based system which provided the students with an
             13        hands-on project utilizing        B+      opportunity to see how data can easily be entered, accumulated and manipulated to provide information in a useable format
                    accounting software application.             using a spreadsheet application. The department's goal is to develop a standard reporting rubric for Acct 222 during the
                                                                 upcoming year.




Submitted 6-16-09                                                         7130ad16-090c-456a-b7df-79a2386028c8.xls                                                                   Outc Analysis
 Program Improvement Recommendations Based on Assessment
         Program    AAS Accounting
      Department    Accounting Department
   College/School   College of Business & Public Policy
   Academic Year    2009
     Assessment
      Coordinator   L. Koshiyama

                                                                     TABLE 4
                                  PROGRAM IMPROVEMENT RECOMMENDATIONS BASED ON ASSESSMENT RESULTS: CURRENT YEAR
                             Recommendation                 Outcome(s)       Rationale for the Recommendation                                               Resource Implications

                                                                                         Although familiarity with computerized systems is
                                                                                         expected of our graduates, "garbage-in, garbage-out" is a
 Continue to research computer application/software to help students                     major concern in the accounting profession. Students
 transition from manual accounting systems to a computerized system.                     must still be aware of the underlying manual principles in
 Currently, none of the publishers have a product that can be easily             6       order to determine how to input into a computerized        No additional resources needed
 adapted to both the manual and computerized systems, but ideas for                      system and to understand the output. A project that can
 how to develop our own should be discussed.                                             be completed both manually and using a computerized
                                                                                         system will help students understand the relationship of
                                                                                         input to output.

 Continue to work with adjuncts to ensure that they understand the                       Provide a more consistent learning environment for
 learning objectives and measureable goals for the program. This would                   students, which will insure that all students have the same
                                                                                 all                                                                 No additional resources needed
 include written documentation, including a copy of the assessment plan,                 foundation as they move through the program. This will
 program objectives and outcomes, scoring rubrics.                                       also improve the data collection process.
                                                                                         Additional faculty retirements in the near future will have a Filling of faculty positions must
 Continue to work with the Dean to develop a long-range plan for the
                                                                                         significant impact on the program's ability to offer the      take into account two year
 program.
                                                                                         required courses in a cohesive and uniform manner.            program needs.

                                                                                         Introductory accounting courses traditionally have a high Costs associated with hiring
 Review supplemental support programs that may help to address the
                                                                                         attrition rate, which impacts many non-accounting majors' tutors or providing a faculty-led
 high attrition rate in the introductory accounting series
                                                                                         ability to progress toward degree completion.             supplemental lab sessions.

                                                                                                                                                       No additional resource needs
                                                                                         Employers have indicated a need for graduates with
 Incorporate more Excel applicatons into the curriculum.                                                                                               anticipated. College already has
                                                                                         stronger spreadsheet skills.
                                                                                                                                                       sufficient computer lab facilities.
 The department should continue discuss ways to increase student
 awareness of the degree and the employment opportunities for our                        There is an consistent demand for accountants and             Course release for faculty to
 graduates. Current high school outreach should be continued and                         bookkeepers in the community.                                 develop and coordinate activities
 expanded.




Submitted 6-16-09                                                      7130ad16-090c-456a-b7df-79a2386028c8.xls                                               Current Yr Recommendations
 Program Improvement Recommendations Based on Assessment
         Program    AAS Accounting
      Department    Accounting Department
   College/School   College of Business & Public Policy
   Academic Year    2009
     Assessment
      Coordinator   L. Koshiyama

                                                                                  TABLE 5
                             ASSESSMENT PROCESS IMPROVEMENT RECOMMENDATIONS BASED ON ASSESSMENT RESULTS: CURRENT YEAR
                             Recommendation                              Outcome(s)            Rationale for the Recommendation                   Resource Implications
 Continue to develop a comprehensive reporting plan to ensure                       With faculty on sabbatical leaves and retiring, the
 appropriate data is collected by all faculty in a timely manner. Due to            department is faced with using more adjuncts to teach the
 the faculty absences from retirement and sabbatical, no significant                courses. A more coordinated effort must take place to     No significant additional resource
                                                                             all
 progress was made on this recommendation from last year, but there                 ensure that adjuncts are aware of the expectation and          requirements needed.
 was an improvement in the number of adjuncts providing useable data.               objectives of the course, as well as the data gathering
 Carry forward recommendation to 2009-2010.                                         requirement.
 Continue the discussion on developing additional course embedded                   Although the practice sets and projects are strong
 measures on a department-wide basis that will be used by all faculty.              measures of the students' overall ability to meet the
 As 2 out of the 3 permanent faculty who are generally assigned to teach            learning objectives, additional course embedded
 in the 2 year program were absent due to retirement or sabbatical, no              measures may help to identify problem areas on a more     No significant additional resource
                                                                             all
 significant progress was made on this recommendation from last year,               timely basis, allowing faculty to assess progress more         requirements needed.
 as it would require discussion and concurrence among affected faculty              frequently throughout the semester. Including adjuncts in
 to embed standard questions in exams. Carry forward recommendation                 the discussion would provide a more consistent learning
 to 2009-2010.                                                                      experience for our students.




Submitted 6-16-09                                                 7130ad16-090c-456a-b7df-79a2386028c8.xls                                           Current Yr Recommendations
Program Improvement Recommendations Based on Assessment
      Program    AAS Accounting
   Department    Accounting Department
College/School   College of Business & Public Policy
Academic Year    2009
  Assessment
   Coordinator   L. Koshiyama


                                                        TABLE 6
                     PROGRAM IMPROVEMENT RECOMMENDATIONS BASED ON ASSESSMENT RESULTS: PREVIOUS YEARS

    Year                        Recommendation                      Outcome(s)          Rationale for the Recommendation                Resource Implications                   Actions Taken
                 Review existing assessment plan to develop                      More direct measures of outcomes were needed
                                                                                                                                                                        Plan was revised in fall 2007
2006-2007        more direct methods of measuring program               all      to replace indirect measures such as recent
                                                                                                                                                                        and again in fall 2008
                 learning goals if needed                                        graduate, alumni and employer surveys.

                                                                                 Provide a more consistent learning environment                                         Adjuncts were provided with
                                                                                 for students, which will insure that all students                                      information on program
                 Continue to work with adjuncts to ensure that                   have the same foundation as they move through                                          learning objectives and
2007-2008        they understand the learning objectives and            all      the program. This will also improve the data                                           measureable goals each
                 measureable goals for the program.                              collection process. Due to the continual turnover                                      semester, along with
                                                                                 in adjuncts, it is important to review the program's                                   reminders to provide data for
                                                                                 learning objectives and assessment plan annually                                       assessment report.

                                                                                 Although familiarity with computerized systems is
                                                                                 expected of our graduates, students must still be
                                                                                 aware of the underlying manual principles in order
                 Continue to research computer
                                                                                 to determine how to input into a computerized
                 application/software to help students transition                                                                                                       On-going discussions with
2007-2008                                                              2,3,6     system and to understand the output. A project
                 from manual accounting systems to a                                                                                                                    publishers' reps.
                                                                                 that can be completed both manually and easily
                 computerized system.
                                                                                 converted to a computerized system such as
                                                                                 QuickBooks would help students understand the
                                                                                 relationship of input to output.
                                                                                                                                        Budgetary and AACSB
                                                                                 Faculty retirements in the near future may have a      accreditation
                                                                                 significant impact on the program's ability to offer   requirements must be            Discussions are on-going with
2007-2008        Develop a long-range plan for the program              all
                                                                                 the required courses and provide students with         considered in planning          department and Dean.
                                                                                 reliable career and academic advising.                 for filling these bi-partite
                                                                                                                                        positions in the future.

                 The department should continue discuss ways                     There is an consistent demand for accountants
                 to increase student awareness of the degree                     and bookkeepers in the community, but most high                                        Course release for faculty to
2007-2008        and the employment opportunities for our                        school students are not familiar with the profession                                   develop and coordinate
                 graduates. Current high school outreach                         and only select accounting as a major after taking                                     activities
                 should be continued and expanded.                               a class or being exposed to the job opportunities.




 Submitted 6-16-09                                                       7130ad16-090c-456a-b7df-79a2386028c8.xls                                                      Previous Yr Recommendations
Program Improvement Recommendations Based on Assessment
      Program    AAS Accounting
   Department    Accounting Department
College/School   College of Business & Public Policy
Academic Year    2009
  Assessment
   Coordinator   L. Koshiyama



                                                    TABLE 7
            ASSESSMENT PROCESS IMPROVEMENT RECOMMENDATIONS BASED ON ASSESSMENT RESULTS: PREVIOUS YEARS

    Year         Recommendation                                  Outcome(s)         Rationale for the Recommendation                Resource Implications            Actions Taken

                                                                              Although the practice sets and projects are strong
                                                                              measures of the students' overall ability to meet
                                                                              the learning objectives, additional course
                 Develop additional course embedded                           embedded measures may help to identify problem
                                                                                                                                                             Due to faculty retirement and
2006-2007        measures on a department-wide basis that will      all       areas on a more timely basis, allowing faculty to
                                                                                                                                                             sabbatical, no significant
                 be used by all faculty.                                      assess progress more frequently throughout the
                                                                                                                                                             progress was made. In 2009-
                                                                              semester. Including adjuncts in the discussion
                                                                                                                                                             2010, faculty will be returning
                                                                              would provide a more consistent learning
                                                                                                                                                             from sabbatical and a term
                                                                              experience for our students.
                                                                                                                                                             instructor has been hired,
                                                                                                                                                             which should allow for further
                                                                              With faculty on sabbatical leaves and retiring, the
                                                                                                                                                             advancement towards our
                                                                              department is faced with using more adjuncts to
                 Develop a comprehensive reporting plan to                                                                                                   objectives.
                                                                              teach the courses. A more coordinated effort must
2006-2007        ensure appropriate data is collected by all        all
                                                                              take place to ensure that adjuncts are aware of the
                 faculty in a timely manner
                                                                              expectation and objectives of the course, as well
                                                                              as the data gathering requirement.




 Submitted 6-16-09                                                   7130ad16-090c-456a-b7df-79a2386028c8.xls                                               Previous Yr Recommendations
                    Values by Tool               Year Average
                     Grade Table                  Grade Table
                     0         F                  A         4
                    0.3        F+                A-        3.7
                    0.7        D-                 B         3
                     1         D                 B-        2.7
                    1.3        D+                B+        3.3
                    1.7        C-                 C         2
                     2         C                 C-        1.7
                    2.3        C+                C+        2.3
                    2.7        B-                 D         1
                     3         B                 D-        0.7
                    3.3        B+                D+        1.3
                    3.7        A-                 F         0
                     4         A                 F+        0.3
                    NG                           NG




Submitted 6-16-09    7130ad16-090c-456a-b7df-79a2386028c8.xls    Grade Table

								
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