ACADEMIC PROGRAMS Academic Program Assessment and Planning Report Missouri Valley College Year:
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1 ADEMIC PROGRAMS Academic Program Assessment and Planning Report Missouri Valley College Year: Academic Program: Accounting Chair/Dean: Larry Stockman_ Division: Business I. Mission Mission Statement The Accounting major in the Division of Business at Missouri Valley College aspires to support the mission of the College, by initiating and promoting intellectual inquiry and understanding of the canons and mores of the accounting profession through personal instruction. II. Goals 1. Understand general accounting principles and practices. 2. Use quantitative concepts and skills in the analysis and solution of accounting 3. understand the historical and current theoretical basis of accounting 4. approach accounting issues with an understanding of legal principles and ethical values. 5. integrate and synthesize the knowledge of principles gained from the accounting curriculum and apply these in the analysis and solution of complex accounting III. Student learning outcomes 1. Understand general accounting principles and practices. 2. Use quantitative concepts and skills in the analysis and solution of accounting 3. understand the historical and current theoretical basis of accounting 4. approach accounting issues with an understanding of legal principles and ethical values. 5. integrate and synthesize the knowledge of principles gained from the accounting curriculum and apply these in the analysis and solution of complex accounting
2 IV. Course map Learning outcomes/classes 1. Understand general accounting principles and practices. 2. approach accounting issues with an understanding of legal principles and ethical values.. 3 integrate and synthesize the knowledge of principles gained from the accounting curriculum and apply these in the analysis and solution of complex accounting CS 119 EC 206 EC X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Class Name Number Class Name Number Accounting Income Tax 330 Accounting Cost Accounting 340 Principles of Management 212 Intermediate Accounting Principles of Marketing 232 Taxation of Business Entities 335 Principles of Macroeconomics EC 206 Intermediate Accounting Principles of Microeconomics EC 216 Advanced Accounting 400 Money and Banking EC 355 Auditing 430 Calculus for Business MA185 Productions and Operations Management 442 Business Law Business Policy 442 Business Law Statistics 302 Finance Finance 2 324
3 V. Assessment tools All of the student learning out comes are assessed on an ongoing basis. Within each class identified above certain competencies are identified which support and /or define in detail the skills or knowledge necessary to achieve the particular learning outcome. For example, for student learning indicator number 1(Understand general accounting principles and practices) Principles of Accounting 1 facilitates that outcome. Within the syllabus for Ac 210 the following two competencies and performance indicators are identified: 1. Introduce the student to the fundamentals of financial accounting. Performance indicator: Summarize basic financial and managerial accounting concepts and principles; list the basic steps of the accounting cycle. 2. Prepare the student in such a way that he/she has the necessary background to complete his/her other business courses. Performance indicator: summarize the development of accounting principles and relate them to practice. These are then assessed through the use of objective tests to determine whether the student meets the particular performance indicator. For all of the learning indicators a very good, although indirect, assessment has been used by the division since That is the ETS major field test for business. Within that test is an assessment indicator for accounting, whereby we are able to compare Missouri Valley s program and students with over 700 other colleges and universities. This test is given to graduating seniors in the accounting program both fall and spring. For more detailed information see the assessment compendium located in the registrar s office. VI. Summary of findings Please see the assessment compendium in the registrar s office. Summary findings since 1997 are located there. VII. Level of achievement of goals The division believes that the goals outlined for the accounting major are achieved at a highly satisfactory. The Assessment Indicator for accounting in the ETS Major Field exam in business is consistently among the highest scores in every testing cycle. The accounting major like all business majors requires a C in all required courses to graduate.
4 VIII. Faculty/Student/Program information Table 1. Faculty Profile Full time Part time* Total number of program faculty Number of program faculty by gender female 2 2 male 4 Highest degree in field for program faculty Bachelor s (Highlight degree considered terminal in the field.) Master s 5 Doctorate/CPA 2 1 Years of teaching experience and/or professional experience in field for program faculty *Part time is defined as a teaching load of 11 credit hours or less with no additional duties compensated by release time. For accounting, part-time also includes faculty who teach courses required for accounting but may have full loads in other areas of the division. One adjunct was hired for three hours. Table 2. Faculty Teaching and Advising Loads Fall Spring # students enrolled in lectures* # lecture sections offered # lab sections offered # classes total # of general education classes offered 2 2 # contact hours taught by FT faculty** # contact hours taught by PT faculty % contact hours taught by PT faculty 64% 66% 71% 45% # credit hours taught by FT faculty # credit hours taught by PT faculty % credit hours taught by PT faculty 64% 66% 71% 45% # advisees of FT faculty # advisees of PT faculty *Sum of all students in all lecture sections taught by program faculty. A student may be counted multiple times. **A contact hour is defined as a full-semester scheduled class or lab hour where the faculty member is continuously engaged with the students. Partial semester hours are prorated. Academic credits do not necessarily coincide with contact hours. Supervisory and online course situations are considered on a case-by-case basis. IX. Analysis/Interpretation The accounting major is strong and is anticipated to stay that way. (See part VII.) Two members of the division have vocationally terminal credentials in accounting and it is anticipated that by next spring there will be three. The class requirements are consistent with other Colleges and Universities.
5 X. Action plan Since the division added a business tax class 350 to the requirements two years ago no changes in course work are being considered. The accounting profession is changing quite dramatically as accounts will start to be kept in accord with a global standard rather than one used in the US, Canada and the former British Commonwealth. That challenge can be met within the present class structure. The plan for the business division as a whole as well as the accounting major will be to urge the acquisition of equipment and general up grade of classroom space on the first floor of Baity Hall
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