Annual Program Review ACADEMIC AFFAIRS - SAN JOSÉ CITY COLLEGE PROGRAM: Accounting Program. PREPARED BY: Linda Ferrell
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1 Annual Program Review ACADEMIC AFFAIRS - SAN JOSÉ CITY COLLEGE PROGRAM: Accounting Program PREPARED BY: Linda Ferrell ADMINISTRATOR: Ingrid Thompson EVALUATION YEAR (INDICATE ONE): ONE TWO THREE PROGRAM REVIEW SUBMISSION DATE: November 4, 2015 Program description (include data with discussion of student enrollment, demographics and success for the past two semesters: FA-2014-SP- 2015) The Accounting Program is part of the Business and Workforce Development Division. Accou Achievement. The courses meet the needs of transfer students as well as vocational student knowledge by their employer and take only a course or two. Other students may take a few their accounting knowledge to pass the C.P.A. exam. Accounting has seven courses: Accounting 20-Financial Accounting Accounting 21-Managerial Accounting Accounting 30-QuickBooks Accounting 62-Cost Accounting Accounting 63-Intermediate Accounting Accounting 97-Accounting for Income Taxes Accounting 101-Bookkeeping for Small Business The instructors in Accounting have worked for years in their fields before becoming faculty. are Certified Public Accountants or retired C.P.A. s. One faculty is also a lawyer. The Accoun accounting faculty who also work in the accounting, taxation, and legal fields. The adjunct fa Pirrone, and Dan Torres. Total seat count is relatively the same the prior year. Fall 2015 increased to Gender 2013FA 2014SP Seat Count Pct of Total Pct Change Previous Yr Seat Count Pct of Total Pct Cha Previou Female % %
2 Male % % No Value Entered % Total: The majority of the students, about 45%, studying accounting are years old. This is th students. The accounting department s capacity increased 5% to 7% the prior periods. increase. This is a very high completion rate. The success rate is also high 77% to 81%. WSCH and FTES are up slightly at 2% in Spring and 8% in Fall the prior periods. FTEF is e 2013FA 2014SP 201 Measure Pct Change Previous Yr Measure Pct Change Previous Yr Measure Capacity Pct 73.90% 66.33% 79.02% Completion Rate 87.97% 89.40% 92.54% Success Rate 74.23% 82.12% 76.95% WSCH FTES FTEF Productivity PSLOs and SLOs Assessment process All PSLOs and SLOs are regularly assessed on a semester basis. All PSLOs and SLOs are sched were tested. PSLO #3 Global Awareness and Social Justice Demonstrate the ability to work and interact effectively in teams consisting of individuals with differing interests, gender, global backgrounds and professions. This PSLO was last assessed in Spring 2015 with 93% success rate. It is disconcerting though, to note that 7% of the students cannot work with effectively with different people. PSLO #6 Aesthetics & Creativity - Using accounting concepts and methods make business decisions given accounting data and
3 situations. This PSLO was last assessed in Fall 2014 with a 96% success rate. All course SLOs tested in Fall 2014 and Spring 2015 were successful. Accounting 20, Financial Accounting - SLO #2 was tested Fall SLO #2-Prepare, analyze and interpret the four basic financial statements to communicate financial to others. All four sections showed a success rate greater than the required 70% to indicate the SLO was successfully achieved. Sections average scores were 88%, 88%, 82% and 84%. SLO #3 was tested Spring SLO #3-Determine, evaluate, and interpret income, cost of goods sold, inventories, depreciation, receivables, and liabilities. All four sections showed a success rate greater than the required 70% to indicate the SLO was successfully achieved. Sections average scores were 86%, 81%, 87% and 88%. Accounting 21, Managerial Accounting SLO #2 was tested Fall SLO #2-Prepare and analyze accounting for job order costing, process costing, and activity-based costing. The section averages were 78% - 91%. The SLO was successfully achieved. SLO #3 was tested Spring SLO #3- Make business decisions using concepts such as costvolume-profit analysis, incremental analysis, time value of money, capital budgeting techniques, and pricing models.. The class averages were 86% and 84%. The data indicated the students successfully achieved this SLO. Accounting 30, QuickBooks - SLO #4 was tested Fall SLO #4 - Create monthly accounting reports including trial balance, income statement, balance sheet, bank
4 reconciliations, and budgets. The class average was 82% indicating success in achieving the criteria for this outcome. SLO #3 was tested Spring SLO #3- Develop records in QuickBooks for a new company set-up including chart of accounts, data entry, and security procedures. 87.5% successfully completed the SLO. Accounting 62, Cost Accounting - This course is only offered Spring semesters. In Spring 2015, two SLO s were tested. SLO #2- Create and analyze static and flexible budgets and calculate budget variances. Project scores indicated the SLO was 97% successful. SLO #4 - Construct and calculate product costs using job order and process costing systems as well as variable and absorption costing. 92% of the students were successful with a score above 70%. Accounting 63, Intermediate Accounting - This course is only offered in the Fall and thus SLO s are tested only every fall. Two SLOs were tested Fall SLO #3- Assess, apply, and compare financial accounting concepts and alternative methods set forth in Generally Accepted Accounting Principles (GAAP) in the preparation and analysis of the balance sheet, income statement, statement of cash flows, retained earnings statement, and the statement of comprehensive income. The class average was 89% which was very successful. SLO #4-Evaluate complex financial statement measurements and disclosure requirements for the reporting of earnings per share, discontinued operations, extraordinary items, changes in accounting methods, and recognition of gains and losses. The class average was 75% which is above the 70% criteria considered to be successful. Accounting 97, Income Taxes -
5 SLO #3 was tested Fall SLO #3 Calculate income using the components of the Federal Income Tax Formula for individuals, corporations, partnerships, and fiduciaries (trusts & estates). All students were able to complete the income tax calculations within 5% of the correct tax liability. SLO #4 was tested Spring SLO #4-Categorize deductions for and adjusted gross income, construct depreciation schedules using different methods, measure realized gains and losses, value itemized deductions, and differentiate between employee and business expenses. 70% of the class was successful in categorizing the deductions. Accounting 101, Bookkeeping - SLO #C was tested Fall SLO #C- Analyze business transactions involving all five elements of the fundamental accounting equation for a service or merchandise business. A class average of 84% indicated that the SLO was achieved. SLO #A was tested Spring SLO #A-Define the nature and scope of accounting and define various accounting vocabulary. A class average of 88% was achieved. SLO and Student Learning Curriculum Information In Accounting 97, Income Taxes, SLO #4 - Categorize deductions for and adjusted gross realized gains and losses, value itemized deductions and, differentiate between employee an not aware of the IRS depreciation methods or could not apply them correctly. The instructor these different methods. He instituted the new homework assignments in Spring The change his teaching methods to increase the student learning outcomes. All seven accounting courses are current and have been revised within the last four years. A Accounting 30 was updated Fall Accounting 62, 63, 97 and 101 were revised Spring 20
6 Staffing Technology Equipment Budget (please indicate whether previous budget requests were met). Faculty is adequate given the current offerings. The adjunct accounting pool should be incre Although accounting has student tutors, it is only for one course, Financial Accounting. It wo soon as an accounting student becomes proficient to tutor, they move on to a four year colle cannot find a student tutor for Accounting 21 or any accounting course other than Accountin would be to allow SJSU to tutor accounting students. Accounting 30, which utilizes QuickBooks, needs new software and software license annually license. In addition, Intuit updates the software annually, so this requires the purchase of no need to purchase a new license, software, and install software every year. This is an ongoing last year. Equipment needs are adequate but maintenance is always needed. Replacement light bulbs Ongoing Budget Needs: The budget required for the Accounting department includes a com well as replacement light bulbs. In the past ITSS supplied replacement light bulbs for overhe We need additional budget for the advisory board meetings estimated at $200. Grand total This does not include a budget for any permanent accounting tutors. We should also conside One-time Expenditures: None Other: Spring 2015 was the third year that VITA/IRS was on SJCC campus. The site is a combined eff students and VITA/IRS. SJCC accounting students train on their own time in January to learn preparer exam. The students then volunteer on the SJCC campus and other sites in Santa Cla our students. The Campbell library site asks every year for SJCC students to volunteer. SJCC taken advantage of this service. This not only helps the community but gives our students a graduation.
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