Accounting B.S. Assessment Plan
The Bachelor's of Science in Business Administration degree with a major in accounting is designed to provide students with the knowledge and skills necessary to obtain entry-level positions in the field of accountancy. The knowledge and skills incorporated in the program also enable students to continue the professional and educational development necessary for successful advancement in their careers.
1. Students will be prepared to obtain entry level accounting positions.
Student Performance Indicators
- Surveys of alumni will be performed to determine the satisfaction with the accounting program as preparation for entry to their chosen profession.
- The extent of students obtaining entry level accounting positions will be monitored
- A minimum 4.0 score on a five point scale will be the objective from an alumni survey.
- Student surveys will be used to determine the success of students obtaining entry level accounting positions. A placement level of 90% will be considered an acceptable level of success.
Student Learning Outcomes
1. Students will be able to develop the ability to research professional accounting issues.
- Students will be able to:
- Identify and summarize issues;
- gather information using relevant professional and academic databases;
- evaluate and interpret results; and
- prepare reports documenting findings and presenting solutions.
- Student grades from relevant theory projects in ACC403 and ACC410 will be collected and evaluated.
2. Students will be able to demonstrate knowledge of the basic principles of record keeping and financial reporting.
- All accounting majors will display the ability to maintain basic accounting records. All students will be able to create financial statements. All students will be able to analyze financial statements.
- Grades from a financial record keeping case will be collected in ACC 401. Grades from an analysis project in ACC 402 will be collected. Grades from a financial statement preparation project in ACC 403 will be collected.
3. Students will be able to utilize technology in performing accounting tasks.
- Students will be able to use appropriate technology to support their written and oral presentations and to perform accounting tasks.
- This goal will be measured as part of the College Core Assessment process.
4. Students will be able to demonstrate knowledge of the basic principles of cost and managerial accounting.
- All accounting majors will understand the managerial accounting needs of organizations
- Elements from an ACC 405 exam will be identified which test knowledge of key cost/managerial concepts and results will be evaluated.
5. Students will be able to demonstrate knowledge of the principles of United States income taxation.
- All accounting majors will obtain an understanding of the basic principles of the United States tax system.
- Grades will be collected and analyzed from either a tax preparation case in ACC 410 and/or successful participation in the VITA project.
6. Students will be able to demonstrate knowledge of the basic processes and control systems operated by businesses.
- Students will demonstrate understanding of key business control systems
- This goal will not be measured in 2010 due to changes to the curriculum. We will request possible measures from IS 301 for 2011.
7. Students will be able to discern ethical conflicts and provide a framework for their resolution.
- Evidence will be gathered from Ethics modules in ACC 410 and ACC 470
8. Students will be able to demonstrate knowledge of the international dimensions of the accounting profession.
- Students will be able to answer questions on issues relating to international financial reporting in any of ACC 401 or ACC 402 or ACC 403
- Specific exam topics will be identified in ACC 401 to measure knowledge, if available cases in ACC 403 international based will be evaluated