Fall, Roadmap to an Advanced Placement Accounting Course
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- Marilyn Hawkins
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1 Fall, 2007 Roadmap to an Advanced Placement Accounting Course
2 Outcome If we know where we are going we are more likely to get there AP Accounting Course Weighted Honors Accounting Course
3 The Bad News
4 No new AP courses to be licensed in next 5 years as resources, both financial and human, are fully committed to managing the quality of existing courses, exams, and professional development programs. (AP has course suites in Math, English, Natural Sciences, Social Sciences, and World Languages) The AP or Pre-AP identifier cannot be used when labeling an aspiring High school course. Due to the tremendous efforts being undertaken by advocates for new AP course proposals (more than 20 proposed additions) the bar for consideration has been raised
5 The Good News More Time to meet AP Course and Exam Requirements
6 Roadmap If we know where we are going we are more likely to get there What s currently happening? What are the New AP Course Proposal Requirements?
7 Current Initiatives: KSU-Dan Deines Kentucky-Penny Gold
8 1. The Course 2. The Assessment 3. The Professional Development 4. College Credit 5. Demand
9 Description of the standard, commonly offered college course upon which AP course will be modeled, with a focus on the knowledge, skills, abilities developed in the course and descriptions of the ways this course produces in students such knowledge, skills, and abilities. In addition, the description should specify the prerequisite knowledge, skills, and abilities required for success in the course. 10 or more sample syllabi representing a range of higher education institutions; these syllabi should demonstrate that there is a degree of consistency across colleges and universities in what is taught and learned in this course. A description of the sequent course in which students earning AP credit would receive placement, typically the next course in the sequence following the standard, introductory college course. 10 or more sample syllabi for the sequent course, representing a range of higher education institutions; these syllabi should demonstrate that there is a degree of consistency across colleges and universities in what is taught in this course. Source: The College Board
10 What College Board currently knows about introductory accounting
11 What College Board currently knows about introductory accounting
12 What College Board currently knows about introductory accounting
13 How are knowledge, skills, and abilities in this discipline assessed at the college level? What would be measured by the AP assessment? What formats would be needed for the assessment? Is any special evidence required? Source: The College Board For example, Macroeconomics and Microeconomics AP exams consist of: Multiple choice questions, Two short free response, and One long free response. Why Financial Accounting CLEP Exam does not work...different objectives, different target markets
14 Curriculum Survey-Test Specifications-Exam: CLEP Financial Accounting Curriculum Survey, Summary of Results (.pdf/110k) Description of the Examination The purpose of the exam is to assess student mastery of the skills and concepts required for success in a first-semester financial accounting course. Colleges may award credit for a one-semester course in financial accounting. The exam contains 75 multiple choice questions answered in 90 minutes. Knowledge and Skills Required The purpose of the exam is to assess student mastery of the skills and concepts required for success in a first-semester financial accounting course. Exam questions require students to demonstrate that they: Are familiar with accounting concepts and terminology Have an understanding of the preparation, use, and analysis of accounting data and financial reports issued for both internal and external purposes Can apply accounting techniques to problem-solving situations involving computations Understand the rationale for generally accepted accounting principles and procedures
15 20 30% General topics Generally accepted accounting principles Rules of double-entry accounting/ transaction analysis/accounting equation The accounting cycle Business ethics Purpose of, presentation of, and relationships between financial statements Forms of business 20 30% The Income Statement Presentation format issues Recognition of revenue and expenses Cost of goods sold Irregular items (e.g., discontinued operations, extraordinary items, etc.) Profitability analysis 30 40% The Balance Sheet Cash and internal controls Valuation of accounts and notes receivable (including bad debts) Valuation of inventories Acquisition and disposal of long-term asset Depreciation/Amortization/ Depletion Intangible assets (e.g., patents, goodwill, etc.) Accounts and notes payable Long-term liabilities (e.g., bonds payable) Owner s equity Preferred and common stock Retained earnings Liquidity, solvency and activity analysis 5 10% Statement of Cash Flows Indirect method Cash flow analysis Operating, financing and investing activities Less than 5% Miscellaneous Investments Contingent liabilities
16 What is the difference right now between the high school course and the college course? What types of professional development will be needed? What new or additional knowledge, skills, and abilities do high school teachers need to deliver the college-level course? Source: The College Board
17 Current Professional Development Efforts: Kansas-KSU Pilot Summer Workshop Kentucky-KyCPA/KyDOE/KySBA Teacher Training partnership for new Courses Florida HS Accounting Teacher Summer Camp -multiple day teaching conference AICPA or State Society Sponsored Meetings -one day workshops that dealt primarily with the Takin Care of Business curriculum Bottom line: Funds available to co-sponsor outreach/ recruiting events
18 How many colleges and universities in the United States are seeking a credit-byexamination program in this discipline? How many college and university academic departments in the United States agree to provide credit in this discipline if an AP assessment were created? Source: The College Board
19 Bar Raised for New AP Courses and Exams AP Application must document: 1,500 colleges and universities agree to provide credit/placement for acceptable performance on new AP exam Source: The College Board
20 How many high schools in the United States are currently teaching a collegelevel course in this discipline? How many high schools agree to offer this course in the first year it is available? How many students will take the AP assessment in its 1 st, 2 nd, 3 rd, 4 th, and 5 th years of availability? Source: The College Board
21 Bar Raised for New AP Courses and Exams AP Application must document: 2,500 US secondary schools offering a course equivalent to AP-level curriculum 25,000 students exam ready Advocates invest in building elementary and middle school programs that will enable U.S. students to study the subject at an advanced level. Source: The College Board
22 Roadmap If we know where we are going we are more likely to get there What s next?... Mirror AP Course Development Process Development Taskforce or Committee Fulfill AP Proposal Application Requirements Secure Funding Identify and Eliminate Obstacles and Roadblocks
23 Generally appointed by College Board to prepare course descriptions and exams. Six or seven highly qualified members from a variety of types of secondary schools and college teachers from all regions of the country. The subject matter authorities when making decisions in exam construction process. Source: The College Board
24 Obstacles to Progress Current or New HS Course Weighted GPA course-district or DOE Course-Career & Technical or Academic College Accreditation by AACSB or ACBSP or Regional Groups-currently required faculty credentials for articulation Current Articulation Agreements thru exam Content-rigor, approach, and textbook
25 For more information, contact: Pre-Certification Education Executive Committee, AICPA: George Krull Kentucky Initiative: Penny Gold KyCPA CEO KSU Initiative: Dr. Dan Deines KPMG Peat Marwick Professor Kansas State University Florida Initiative: Susan Crosson Professor Santa Fe Community College
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