Business Management and Supervision (MST) Accounting

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1 Unit Number Unit Name Business Management and Supervision (MST) Accounting Person Responsible Teheitha Murray Number: Year: Type: : Institutional Goal: Initial Assessment: Scheduled Completion Date: Budget Amount: Action Plan: Measure: 1 Operational To provide students with more flexible learning opportunities by increasing the number of online courses offered. Goal 1 Provide students comprehensive and accessible instructional opportunities through community based education, dual enrollment, academic transfer, technical education, health science, and work force development programs. There has been a 30 percent increase in requests for online courses submitted to the Business Department chair by the Dean of Student Development and other administrative personnel at Southern Union. June 2015 $3000 OVERALL RESULTS 1. Accounting faculty will develop online course shells for BUS 241 Principles of Accounting I and BUS 242 Principles of Accounting II. 2. BUS 241 and BUS 242 will be offered online by the Spring 2015 semester. 3. The faculty will submit the courses to the Distance Learning Committee for evaluation. Development of courses. DISTANCE EDUCATION RESULTS (if applicable to outcome) 1/5

2 No Supporting File Goal met (100%). A BUS 241 (Section # with 27 students enrolled)and one BUS 242 course (Section # with 25 students enrolled) were offered online during the Spring 2015 term. The online courses provided access to 52 additional students. Course enrollment in in class and online courses will continue to be monitored to see trends of demand. The two new sections of online courses enabled 52 additional students to take courses online. Number: Year: Type: : Institutional Goal: Initial Assessment: Scheduled Completion Date: Budget Amount: Action Plan: Measure: 2 Student Learning At least 70% of students will be able to compile financial statements (Income Statement, Statement of Owner's Equity and Balance Sheet) at 70% or greater accuracy. Goal 2 Assist students in overcoming deficiences and acquiring skills fundamental to further academic and career achievement. Baseline data was not available from last year. However, preparing financial statements is supported by the Occupational Handbook and professional accounting associations as an important competency for accounting students. June 2015 $0 OVERALL RESULTS 1. Instructors teaching accounting in the Fall term agreed to assign a graded problem to students in which an Income Statement, a Statement of Owner's Equity and a Balance Sheet must be compiled. 2. Students will be given practice exercises and at least one graded problem in BUS 241 in which they will compile an Income Statement, a Statement of Owner's Equity and a Balance Sheet. will be measured by the students' scores on the graded problem. The goal was achieved for students attending on campus courses. Of all of the students who completed the on campus courses (taking out the withdrawals), 79% (77 students out of 98) scored 70% or higher on the graded problem. See attached spreadsheet. The goal was met in on campus courses. Our on campus students can successfully compile financial statements. Instructors will continue to use the same teaching methods and practice exercises to cover this competency in the future in on campus courses. 2/5

3 The outcome of 70% was exceeded with 79% of the on campus students being able to compile financial statements with at least 70% accuracy. DISTANCE EDUCATION RESULTS (if applicable to outcome) The goal was not achieved in the online course. Of all of the students who completed the online course (taking out the withdrawals), only 65% (13 students out of 20) scored 70% or higher on the graded problem. See attached spreadsheet. 1. The instructor plans to add more guided practice exercises, problems, and videos to enhance student comprehension of the compilation of financial statements. 2. The instructor plans to have students review and comment on (using the Discussion Board in Canvas) online corporate financial statements to enhance understanding. The outcome of 70% was not meet with only 65% of the online course students being able to compile financial statements with at least 70% accuracy. However, an action plan for next year has been developed to assist students enrolled in online Accounting courses to be able to compile financial statements at 70% accuracy. Supporting File Attachment ACT 1415 Spring 2015 Graded Exam Problem Results Without Names FIL for 4.zip Number: Year: Type: : Institutional Goal: Initial Assessment: Scheduled Completion Date: Budget Amount: Action Plan: Measure: 3 Student Learning At least 70% of students will be able to use financial statement analysis to assess the solvency and profitability of a business at 70% or greater accuracy. Goal 1 Provide students comprehensive and accessible instructional opportunities through community based education, dual enrollment, academic transfer, technical education, health science, and work force development programs. Baseline data was not available from last year. However, being able to use financial statement analysis to assess the solvency and profitability of a business is supported by the Occupational Handbook and professional accounting associations as an essential skill. July 2015 OVERALL RESULTS 1. Instructors teaching the second accounting course in the Fall term will assign assign a graded problem in which the students will analyze the financial statements to access the solvency and profitability of that business. A graded problem will be used in which the student the must analyze the financial statements of a business using 19 different solvency and probability ratios. 2. Students will be given practice exercises to prepare for the graded problem. will be measured by the students' scores on a graded problem. 3/5

4 The goal was achieved. Of all of the students who completed the course (taking out the withdrawals), 79% (19 students out of 24) scored 70% or higher on the graded problem. See attached spreadsheet. The goal was met. Our students can successfully analyze financial statements to assess the solvency and profitability of a business. Instructors will continue to use the same teaching methods and practice exercises to cover this skill in the future. The outcome of 70% was exceeded with 79% of the students being able to use financial statement analysis to assess the solvency and profitability of a business with 70% accuracy. DISTANCE EDUCATION RESULTS (if applicable to outcome) No Supporting File Number: Year: Type: : Institutional Goal: Initial Assessment: Scheduled Completion Date: Budget Amount: Action Plan: Measure: 4 Student Learning Students will be able to calculate the liability for employer's payroll taxes at 70% accuracy. Goal 2 Assist students in overcoming deficiences and acquiring skills fundamental to further academic and career achievement. Baseline data was not available from last year. However, from conversations with other instructors and students that had taken accounting courses last year, it was determined that the calculation of employer payroll taxes for a pay period was difficult for many students in prior terms. January 201 OVERALL RESULTS Students will complete practice exercises and problems (lab assignments) to prepare for exam questions. will be measured by embedded test questions in an exam and an analysis of a lab assignment (graded problem). Based on an analysis of exam questions and graded ab assignments, this goal was not met. Only 13% of on campus students received full credit on the exam questions. 4/5

5 1. The instructor plans to add more guided practice exercises, problems, and videos to enhance student comprehension of the calculation of the employer's payroll taxes. 2. A new math module is being added next fall (Fall 2015) to CengageNOW (CengageNOW is the students' online homework and exam system that is utilized in the accounting courses). This module will assist student to master math calculations such as those needed in calculating employer's payroll taxes. An action plan for next year has been developed to assist students enrolled in Accounting on campus to be able to calculate the liability for employer's payroll taxes at 70% accuracy. DISTANCE EDUCATION RESULTS (if applicable to outcome) No Supporting File Based on an analysis of exam questions and graded lab assignments, this goal was not met. Only 12% of the online students received full credit on the exam questions. 1. The instructor plans to add more guided practice exercises, problems, and videos to enhance student comprehension of the calculation of the employer's payroll taxes. 2. A new math module is being added next fall (Fall 2015) to CengageNOW (CengageNOW is the students' online homework and exam system that is utilized in the accounting courses). This module will assist student to master math calculations such as those needed in calculating employer's payroll taxes. The outcome was not met. However, an action plan for next year has been developed to assist students enrolled in Accounting online to be able to calculate the liability for employer's payroll taxes at 70% accuracy. Save to PDF 5/5

6 Student Responses Report On-Campus Students Course:;"BUS 242 MW 12:30 OP Spring 2015"; Course:;"BUS 242 WD Tue 9:30 am Spring 2015"; Assignment:;"Chapter 11 Exam"; Student;"e Problem "; % of the Problem Question that the Student Answered Correctly Student # Student #2 0 Student #3 100 Student # Student # Student # Student # Student #8 0 Student # Student # Student # Student # Student #13 0 Student #14 0 Student # Student # Student # Student # Student # Student #20 0 Student #21 0 Student #22 0 Student #23 0 Student # Student # Student # Student # Student # Student # Student # Student # Student # Student # Student #34 0 Student # Student # Student #37 0 Student # How many achieved at least 70% 5 divided by 38 students equals (=) 13%

7 Student Responses Report Generated on January 29, :54:10 AM Graded Problem Scores Courses:;"BUS 242 M W Fall 2014" and one Fall 2014 BUS 242 Night Class (the last seven students) Assignment:;"Chp. 17"; Student Name Score in Percentage Student #1 100% Student #2 48% Student #3 0% Student #4 84% Student #5 100% Student #6 0% Student #7 84% Student #8 0% Student #9 84% Student #10 100% Student #11 84% Student #12 0% Student #13 100% Student #14 100% Student #15 100% Student #16 100% Student #17 100% Student #18 98% Student #19 90% Student #20 90% Student #21 98% Student #22 98% Student #23 77% Student #24 98% 19 divided by 24 students equals(=) 79%

8 Student Responses Report Generated on January 16, :59:40 AM Graded Problem Scores Courses: BUS 241 Fall Courses Assignment:;"Chp 6"; Name Score in Percentage Student #1 100% Student #2 100% Student #3 100% Student #4 100% Student #5 100% Student #6 0% Student #7 75% Student #8 100% Student #9 100% Student #10 90% Student #11 5% Student #12 45% Student #13 0% Student #14 95% Student #15 95% Student #16 80% Student #17 0% Student #18 95% Student #19 0% Student #20 0% 13 divided by 20 students equals(=) 65%

Unit Number Unit Name Person Responsible 0121302 Accounting Teheitha Murray. Outcome Number: Year: 2014 2015 Outcome Type: Program Operational Outcome

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