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• W229674541 abstract "BACKGROUND The purpose of this classroom assessment was to determine if students are learning what we teach them based on the objectives of the course. Conducting a classroom assessment can be a difficult task because it requires one to gather, analyze, and interpret the data. However, Angelo and Cross (1993) suggested, Don't make classroom assessment into a self-inflicted chore or burden (p. 31). This is the third course assessment in a series and based on the course taught during Fall 2009 semester. BA200 is an introduction to fundamental accounting principles and procedures. This course is also an introduction to the theory and practice of accounting and financial reporting. This course introduces business decision making accounting information systems. Emphasis is on analyzing, summarizing, reporting, and interpreting financial information. Topics include the accounting cycle, financial statements and accounting for assets, liabilities, equities, revenues and expenses. Prerequisites for the course are BA130, Introduction to Computer Operations and MA110, Finite Mathematics with a grade of C or better (Course Syllabus, 2008). This is the third assessment in a series of a Principles of Financial Accounting course. The first assessment occurred during the Summer 2008. This assessment revealed that the students failed (less than 70%) the pretest; however the posttest revealed that 92% of the students passed (70% and above) this test. The change in the student's scores ranged from 20% to 57% (Crisostomo, 2008). The second assessment was completed during Fall 2008. This assessment revealed that the students failed (less than 70%) the pretest; however the posttest revealed that 92% of the students passed (70% and over) this test. The change in the student's scores ranged from 13% to 52% (Crisostomo, 2008). The third assessment was done during Fall 2009. The result of this assessment found that none of the students passed (less than 70%) this pretest. The posttest revealed that 62% of the students passed (70% and over) this test. The change in the student's scores ranged from 2% to 60%. Overall, there was an increase in the students' scores from the pretest to posttest (see Table 1). Course Objectives The course objectives are for the student to obtain knowledge in the following areas: Identify the users and uses of accounting information. Discuss GAAP and properly apply them in the analysis of transactions and the preparation of financial statements. Identify the steps in the accounting cycle, and the role each step has in ensuring the reliability and relevance of the financial statements. Understand the interrelationship among the four primary financial statements. Understand the ethical consideration in the business environment. Apply the rules for debits and credits to the preparation of journal entries for transactions. Prepare financial statements to include: single-step and multiple-step income statement, statement of owner's equity, balance sheet, and statement of cash flow. Compare and contrast the various business forms; sole proprietorship, partnerships and corporations. Apply various management accounting tools and techniques for measuring and evaluating business condition and operating performance. Accounting Program Learning Goals The following are the accounting program learning goals (ALG) that will took in effect in Fall 2008. Goal 1: Demonstrates teamwork and leadership in the accounting/business environment. Goal 2: Demonstrates critical thinking and the ability to gather and synthesize information for accounting/business management problems. Goal 3: Identify and analyze ethical problems that occur in the accounting/business environment. Goal 4: Demonstrates competency in the application of accounting principles and concepts for local, regional, and global environments. …" @default.
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• W229674541 date "2010-03-01" @default.
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• W229674541 title "Assessing Students' Learning in Principles of Accounting" @default.
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