UNIVERSITY OF HAWAII MAUI COLLEGE
2012-2013 ANNUAL PROGRAM REVIEW
Associate in Applied Science
Accounting
Program mission statement
The Accounting Program prepares graduates to be productive professionals who can make responsible business decisions in a changing global environment. The Accounting Program mission is congruent with the mission of UH Maui College, offering credit educational opportunities and striving to create a student focused educational environment that emphasizes high quality teaching and learning. The Accounting Program serves a diverse student population, many of whom are first generation college students, and we are responsive to the needs of both traditional and non-traditional students whose life experiences and commitment to learning enrich the overall educational environment.
The mission of the Accounting Program is to prepare students for careers in Accounting with three major emphases:
· Insuring that our graduates possess the necessary skills and knowledge to enter the workforce upon graduation,
· Preparing students and graduates to move seamlessly and successfully to bachelor degree programs in accounting, and,
· Providing lifelong learning opportunities for Hawaii’s workforce that is designed to improve workforce skills and career progression.
I. Quantitative Indicators
The overall Program Health for Accounting is Healthy for 2012-13. The Demand indicator scored in the Cautionary category, while the Efficiency and Effectiveness Indicators all scored in the Healthy category.
Demand – Cautionary
The number of accounting majors decreased 7%, from 110.5 to 103 majors, from the previous year; whereas, the number of new and replacement positions in the county dropped 4% or by one job (25 to 24). If the Program had seven fewer majors, the demand ratio would have been healthy.
The Bureau of Labor Statistics projects a 16% increase in job openings in accounting by the year 2016. The new and replacement accounting/bookkeeping positions have increased by 26% (210 to 264) in the past three years for the state; however, the reported job positions in Maui county decreased two positions in the same time.
Efficiency: Healthy
Fill rate - Cautionary: In 2012-13, the Accounting Program offered two additional courses compared to the previous year (23 courses versus 21). The increase in course offerings (total seats available) caused the decrease in the total fill rate (71% to 69.3%). The average class size decreased from 20 to 19.2 students (an insignificant change for adding two classes). All of the late afternoon (4:30) and evening classes, which are historically the lower enrolled classes, had between 11 and 16 students. We only offer the high demand courses (ACC 124, 201 and 202) in the evening to meet the needs of the community, but the enrollment has been less than a 53% fill rate. When a course is offered both in the day and in the evening, the evening course usually has less than a 50% fill rate. ACC 295, Accounting Capstone, was offered both in Fall 2012 and Spring 2013. It is usually taught only once a year, but upon request of students who needed it for fall graduation, it was offered additionally in the fall. The fall class had less than 10 students; this was the only under enrolled class.
The number of majors to FTE BOR faculty decreased from 55.3 (cautionary) to 34.3 (healthy) because the Program erroneously gained one faculty member. Lectures taught eight classes over the two semesters; the Program needs three BOR faculty members to be healthy, but the Program actually has only two.
Effectiveness – Healthy
Degrees earned to majors: Healthy. The 26 degrees awarded divided by our 103 majors is 25% (well above the 20% required to be Healthy). There were 19 AAS degrees awarded and 7 Certificate of Achievement degrees. This is a 30% increase from last year (20).
Degrees earned to annual positions – Healthy.
Persistence – Healthy. Our persistence rate in 2012-13 increased from 71% to 76.2%.
II. OUTCOME AND GOAL ACHIEVEMENT
A. Program Learning Outcomes
The program learning outcomes for the Accounting Program are the following:
PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.
PLO 2. Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.
PLO 3. Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.
Map of Program Learning Outcomes by Course
ACC / ACC / ACC / ACC / ACC / ACC / ACC / ACC / ACC / ACC124 / 125 / 132 / 134 / 137 / 150 / 155 / 201 / 202 / 295
PLO 1 / 3 / 3 / 2 / 1 / 1 / 3 / 3 / 3 / 3 / 3
PLO 2 / 1 / 0 / 3 / 3 / 3 / 1 / 1 / 1 / 0 / 2
PLO 3 / 0 / 0 / 1 / 0 / 0 / 3 / 3 / 0 / 1 / 3
Accounting Assessment Plan: Time Table
F 2009 / SP 2010 / F 2010 / SP 2011 / F 2011 / SP 2012 / F 2012 / SP 2013 / F 2013 / SP 2014PLO 1
ACC 124 / E
ACC 201 / E / E
ACC 202 / E / E / E
PLO 2
ACC 132 / E
ACC 134 / E / E
PLO 3
ACC 150 / E / E
ACC 255 / E / E
PLO 1,2,3
ACC 295 / E / E
B. ANALYSIS OF STUDENT OUTCOME AND GOAL ACHIEVEMENT
Program Learning Outcome Assessment
All of the program learning outcomes were assessed in the last academic year. ACC 201, Financial Accounting was used to assess PLO 1; ACC 132, Payroll Accounting, for PLO 2; and ACC 150, Using Quickbooks in Accounting, for PLO 3 (see above table). Only the accounting majors were assessed in ACC 132 and ACC 150 for evaluating program learning outcomes. All the students enrolled in ACC 201, CRN 47695, were assessed because there were only two accounting majors in this class.
Assessment tools or methods used
In ACC 132 and ACC 201 a project plus embedded exam questions were used to assess student learning outcomes. Embedded exam questions and assignments were used to assess student learning in ACC 150.
Criteria for success
Exams, projects and homework are graded on the point system in the table below. Accounting is objective; the answers to a problem are either right or wrong; however, partial credit is often given if the student shows understanding of the concept, but has made mathematical errors.
A / B / C / D90-100% / 80-89% / 70-79% / 60-69%
Summative evidence
The evidence used to assess, and the results of the assessment for the program learning outcomes, will be discussed separately for each course that was assessed during this review period. Each program assessment is based on the following scale:
Exceeds / Meets / Needs Improvement / Insufficient ProgressGrades of A-B / Grade of C / Grade of D / Grade of F
ACC 201 Financial Accounting
ACC 201 was used to assess PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.
SLO 1. Complete the accounting cycle from source documents to financial statements with emphasis on practical application of accounting principles for a sole proprietorships and partnerships.
SLO 2. Identify, assess, and recommend solutions to a business environment based on analyses of financial records.
ACC 201, Financial Accounting, was assessed in Spring 2013. Of the 18 students enrolled in this class (CRN 47695), 58% showed exemplary understanding of course’s student learning outcome; 6% met expectations, 17% need improvement, and 19% (3 students) showed no proficiency. The two Accounting majors completed the course with an A. The majors in this course consisted of 2 Accounting majors, 9 Business Careers, 3 Hospitality and Tourism, 2 Liberal Arts, 1 Culinary, and 1 Business Tech major.
Program Assessment Rubric for ACC 201 Spring 2013PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process. / Exceeds / Meets / Needs Improvement / No Proficiency
Student Learning Outcome
Complete the accounting cycle from source documents to financial statements with emphasis on practical application of accounting principles for a sole proprietorships and partnerships. / 10 / 1 / 3 / 4
Identify, assess, and recommend solutions to a business environment based on analyses of financial records. / 11 / 1 / 3 / 3
Number of students assessed: 18
Average SLO Score for the course / 58% / 6% / 17% / 19%
ACC 132 Payroll Accounting
ACC 132 was used to assess PLO 2. Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.
SLO 1. Demonstrates and applies knowledge of payroll law to accurately record employee's pay in appropriate records, journals and ledgers.
SLO 2. Applies knowledge of tax law to accurately complete appropriate federal and state forms and schedules.
SLO 3. Demonstrates knowledge of Hawaii's general excise and use tax laws to accurately complete appropriate tax forms.
ACC 132 was assessed in Spring 2013. Of the 14 accounting majors enrolled in this class (CRN 47700), 69% (10 students) showed exemplary understanding of course’s student learning outcome; 14% (2) met expectations, 9% (1) need improvement, and 9% (1) showed no proficiency. All of the course competencies were linked to the course student learning outcomes. The two “needs improvement” and “no proficiency” students did not persist to enroll in the Fall 2013 semester.
Program Assessment Rubric for ACC 132 Payroll Accounting Spring 2013PLO: Demonstrates satisfactory proficiency in the basic principles, procedures, terminology, and application of income and payroll tax law. / Exceeds / Meets / Needs Improvement / No Proficiency
Student Learning Outcome
Demonstrates and applies knowledge of payroll law to accurately record employee's pay in appropriate records, journals and ledgers. / 68% / 14% / 8% / 10%
Applies knowledge of tax law to accurately complete appropriate federal and state forms and schedules. / 79% / 9% / 7% / 5%
Demonstrates knowledge of Hawaii's general excise and use tax laws to accurately complete appropriate tax forms. / 60% / 19% / 12% / 9%
Total number of students: 14 / 10 / 2 / 1 / 1
Average SLO Score for the Course / 69% / 14% / 9% / 9%
ACC 150 Using QuickBooks in Accounting
ACC 150 was used to assess PLO 3. Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.
SLO 1. Apply fundamental accounting principles to set up and maintain records using a general ledger system.
SLO 2. Evaluate and communicate business performance on various reports.
ACC 150 was assessed during Spring 2013. Of the 18 accounting majors enrolled in this class (CRN 47696), 81% showed exemplary understanding of course’s student learning outcome; whereas 19% (3 students) showed needing improvement or no proficiency.
PLO 3: Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems. / Exceeds / Meets / Needs Improvement / No Proficiency
Student Learning Outcome
Apply fundamental accounting principles to set up and maintain records using a general ledger system. / 13 / 1 / 4
Evaluate and communicate business performance on various reports. / 16 / 1 / 1
Total students analyzed: 18
Average SLO Score for the Course / 80.6% / 5.6% / 13.9%
What we discovered about student learning
In this year’s assessment about 76% of the students assessed have demonstrated that they have met or exceeded the program learning outcomes for the AAS degree in Accounting. This compares to 84% of the accounting majors who have an academic GPA of 2.0 or greater. Our Program has the rigor that the accounting profession requires. Not all the students who major in our Program under the “open door” admissions policy can master the objectives of the courses. The UH Maui Accounting Program has math and English prerequisites for the financial accounting courses which is intended to improve student success in the course by allowing only the prepared student to register. We have found that the emphasis on activity-based learning has provided the students with the sufficient in-class problem solving for most student to master the learning outcomes.
In the 2012-2013 academic year, the Accounting Program used MyAccountingLab in ACC 201 and 202. The students did their homework using the software program published by Pearson. The advantages of using this online program are that the student receives support in demonstrations and help in solving the problems; additionally the student receives immediate feedback in the grading of their homework submissions. We have found, however, that the student depended too much on the support and drop down menus in the program, and they were not adequately prepared for the paper exams.