1. August 2012

2. Create a system to determine whether students graduating with an AAS in Accounting had a skill set that would increase job opportunity and success in the job market.

3. Set goals and objectives Create an assessment tool Test student comprehension and retention Measure outcomes Remedy instances where students do no meet expectations Incorporate Continuous Improvement

4.  Students will be able to identify and define key accounting concepts and terminology  Students will be able to classify and interpret relationships among elements of a company's financial statements and identify areas of strength and/or weakness  Students will be able to analyze, journalize and report on related business transactions

5.  Students will be able to identify and define management assertions in the financial statements and discuss the responsibilities of management and the auditor during the conduct of a financial statement audit  Students will be able to apply accounting concepts and processes in a computerized accounting system  Students will be able to select and apply alternative generally accepted accounting principles to individual situations

6. Students shall account for Cost of Manufacturing goods and analyze cost structures using correct cost terminology and concepts  Students shall identify and define and/or apply key individual tax terms and concepts  Students shall identify and define and/or apply key business entity tax terms and concepts  Students shall identify and/or apply key elements of Fair Labor Standards Act while accounting for Payroll transactions

7. Seventy percent (70%) of CVCC students in the AAS program in Accounting will score sixty percent (60%) or higher on this component of the Accounting Exit Exam.

8.  Courses in AAS in Accounting Program: ACC 124, ACC 211, ACC 212, ACC 215, ACC 221, ACC 222, ACC 231, ACC 241, ACC 261, and ACC 262  Financial Accounting: ACC 211, ACC 212, ACC 215, ACC 221, ACC 222  Taxation: ACC 124, ACC 261, ACC 262  Cost Accounting: ACC 231  Auditing: ACC 241

9.  Exit Exam created to test understanding and retention  Administered during final semester before graduation by the Business Division  Graded by Business Division  Consists of 45 questions tied to individual goals and objectives  Objectives are matched to questions on the exit exam

10.  Accounting AAS Degree Program  Exit Exam Objectives   Objective 1:  Students will be able to identify and define key accounting concepts and terminology.  Questions : 1, 2, 3, 4, 5, 6, 7, 8, 9, 10   Objective 2:  Students will be able to classify and interpret relationships among elements of a company’s financial statements and identify areas of strength and/or weakness.  Questions : 1, 2, 6, 7, 20   Objective 3:  Students will be able to analyze, journalize, and report on related business transactions.  Questions : 3, 4, 5, 8, 9 

11. Outcome Goal ACC 211ACC 212ACC 124ACC 215ACC 221ACC 222ACC 241ACC 231ACC 261ACC 262 Students will be able to identify and define key accounting concepts and terminology XXXXXXXX

12.  The exam is given during the final semester prior to graduation  The exam is administered by Pam Reynolds, not only for ACC, but other BAH programs as well  The results are tabulated by Pam Reynolds  Comparisons to target goals, objectives, and results are then made to determine the effectiveness of the program in meeting the set objectives via course work

13.  The results showed that three objectives were met  The results showed that seven objectives were not met, but most scores were close to meeting the target goal  Target Goal:  Seventy percent (70%) of CVCC students in the AAS program in Accounting will score sixty percent (60%) or higher on this component of the Accounting Exit Exam.

14.  The results showed that five objectives were met  The results showed that five objectives were not met, however the percentage of students meeting the target goal for these objectives was 63%

15.  Periodic review of the objectives and exit exam questions  Periodic review of the Accounting Program at CVCC  Three Program Reviews over the past eight years resulted in  adding some courses,  deleting some courses,  creating a program where all ten accounting courses can be taken over a three year period online,  creating a template where the AAS in Accounting degree program can be completed within two years with a combination of day/night/online courses.

16.  Broad objectives result in more effectiveness in meeting program objectives  The more test questions tied to an objective, the better the outcome potential for meeting the objectives  The more students taking the exit exam, the higher the possibility of measurement outcomes meeting objectives  Some students have taken the courses years before taking the exit exam, based on how they earn their degrees, and this impacts outcomes  Some students do not take the exit exam seriously as a passing grade is not required to graduate

17. Accounting Program Assessment Tools