1. Considerations for an AP Accounting Course & Exam Why consider? What is AP? Issues? Your Thoughts?

2. Considerations for an AP Accounting Course & Exam Why? National Business Education Association asked AICPA and AAA….

3. Considerations for an AP Accounting Course & Exam #1 Reason: To change perception of accounting. In case you guys have not figured it out, accounting is considered a loser subject in high school. Quote from accounting educator survey done Spring 2005.

4. Considerations for an AP Accounting Course & Exam #2 Reason: Develop relevant course content. A joint effort with a standardized exam would ensure a level playing field for all schools.

5. Considerations for an AP Accounting Course & Exam #3 Reason: Teacher credentials for articulation. I am not concerned about this aspect at all, if the "gate" from the college perspective is the exam. If the exam measures what it is intended to measure (validity), then exam results will shake out teaching staffing at the high school level.

6. Considerations for an AP Accounting Course & Exam Why important to profession? In a study conducted by the AICPA in 2000, students who took accounting in high school were less likely to take accounting in college. In a study conducted by the AICPA in 2000, students who took accounting in high school were less likely to take accounting in college.

7. Considerations for an AP Accounting Course & Exam Attract high-academic performing students. Attract high-academic performing students. Students love a headstart. Students also love having a defined path. An AP test may use both those to encourage students into the field.

8. Considerations for an AP Accounting Course & Exam Since the course would offer college credit, it would raise the profile of the course; in other words it would be viewed differently. I suspect that most students currently taking "accounting" in high school don't view the course as a high-level course. An accounting AP course would expose more of the better students to the field of accounting and, perhaps, cause them to consider a career in accounting.

9. Considerations for an AP Accounting Course & Exam It would allow students of excellence to make an earlier commitment to accounting as a career, thereby allowing them more advance preparation. For the accounting profession, all too often the really good students are lost to the hard sciences, which for a long time have had AP tests in everything from Calc to Physics, and to the soft sciences where AP History, AP English, and often other AP classes captures fine minds at the outset of their academic endeavor.

10. Considerations for an AP Accounting Course & Exam AP Course and Exam Content Development Committee composed of college faculty and AP teachers develop the course, create the exam and score the exam. Development Committee composed of college faculty and AP teachers develop the course, create the exam and score the exam. –Create detailed descriptions of course topics –Determine percentage goals of those topics –Prepare a summary outline and teaching materials for the course –Compile and test multiple choice and free response exam questions

11. Considerations for an AP Accounting Course & Exam Issues Issues –Articulation and/or College Credit Advanced placement and/or credit is awarded by the college or university – NOT the College Board or the AP Program. Advanced placement and/or credit is awarded by the college or university – NOT the College Board or the AP Program.

12. Considerations for an AP Accounting Course & Exam Issues Issues Teacher Preparedness Pre-requisites: Development Committees recommend that the AP teachers have recent college- level content-specific courses as background preparation and that schools augment the resource materials available to teachers and students in classrooms and libraries. Pre-requisites: Development Committees recommend that the AP teachers have recent college- level content-specific courses as background preparation and that schools augment the resource materials available to teachers and students in classrooms and libraries. Training: Colleges and the College Board through its Pre-AP program provide professional development for teachers (one-day workshops, two-day conferences, five-day summer institutes.) Training: Colleges and the College Board through its Pre-AP program provide professional development for teachers (one-day workshops, two-day conferences, five-day summer institutes.)

13. Considerations for an AP Accounting Course & Exam Issues and Concerns: Issues and Concerns:

14. Considerations for an AP Accounting Course & Exam Changes the perception of accounting and accounting- related careers among students, teachers, guidance counselors and parents Changes the perception of accounting and accounting- related careers among students, teachers, guidance counselors and parents Allows college faculty to work with high school teachers to develop a course that better prepares students for a college accounting curriculum Allows college faculty to work with high school teachers to develop a course that better prepares students for a college accounting curriculum –Contains relevant and valuable content –Addresses the skills necessary to be successful in business and accounting –Shows accounting and accounting careers from a realistic viewpoint

15. Considerations for an AP Accounting Course & Exam Attract high academic performing students that do not enroll in the current high school accounting course Attract high academic performing students that do not enroll in the current high school accounting course Creates a challenging and rigorous course that is offered in addition to the current high school accounting Creates a challenging and rigorous course that is offered in addition to the current high school accounting Creates an interest in students to consider or pursue accounting as a major and a career Creates an interest in students to consider or pursue accounting as a major and a career Allows articulation on a school by school basis Allows articulation on a school by school basis

16. Considerations for an AP Accounting Course & Exam Your thoughts: Your thoughts: