Assessment / Summer 2011 > AC 131/1 - ACCOUNTING 1


PRETEST vs POSTTEST

These assessment data are for AC 131/1 - ACCOUNTING 1, Section 1 in Summer 2011. Twelve (12) of the twenty (20) registered students took the pretest on the first day of class.

All 40 pretest questions were embedded in the Final Exam, which served as a posttest. Sixteen (16) students took this exam. All SLOs showed positive changes, with an average increase of 88% (See table below)

The results are summarized in Table 1 below. 

Table 1 - Pretest vs Posttest (Summer 2011.2)

An item analysis disclosed negative changes in the percentage of students with correct answers between pretest and posttest in five of the questions asked. As could be gleaned from the results, some questions were easy, some moderately easy (or moderately difficult) and some, challenging. It is not uncommon for some students to get the answer right in the first attempt by simply guessing, and then answer the same question incorrectly later on after the relevant topic had been discussed, suggesting a failure to achieve the intended outcome.

ITEM ANALYSIS - PRETEST VS. POSTTEST RESULTS (2011.2 SUMMER)
SLO # ITEM # STUDENTS WITH CORRECT ANSWERS PERCENTAGE CHANGE
PRETEST (12 STUDENTS) POSTTEST (16 STUDENTS)
1.1 1 10 83% 13 81% (2%)
2 10 83% 14 88% 5%
3 8 67% 14 88% 31%
1.2 4 5 42% 16 100% 140%
5 0 0% 13 81% –
1.3 6 5 42% 13 81% 95%
1.4 7 10 83% 12 75% (10%)
8 7 58% 12 75% 29%
1.3 9 4 33% 16 100% 200%
10 12 100% 14 88% (13%)
11 7 58% 13 81% 39%
2.1 12 6 50% 13 81% 63%
13 8 67% 16 100% 50%
14 9 75% 15 94% 25%
2.3 15 3 25% 9 56% 125%
2.4 16 11 92% 16 100% 9%
1.5 17 0 0% 10 63% –
1.4 18 3 25% 15 94% 275%
2.3 19 4 33% 14 88% 163%
20 2 17% 9 56% 237%
21 5 42% 16 100% 140%
22 2 17% 12 75% 350%
23 5 42% 14 88% 110%
24 5 42% 13 81% 95%
2.5 25 3 25% 16 100% 300%
26 4 33% 15 94% 181%
27 5 42% 15 94% 125%
28 5 42% 12 75% 80%
3.1 29 7 58% 15 94% 61%
30 3 25% 3 19% (25%)
31 2 17% 4 25% 50%
3.2 32 4 33% 13 81% 144%
33 8 67% 14 88% 31%
2.3 34 6 50% 10 63% 25%
2.4 35 2 17% 9 56% 237%
36 3 25% 11 69% 175%
37 4 33% 12 75% 125%
38 5 42% 11 69% 65%
3.3 39 4 33% 2 13% (63%)
40 1 8% 14 88% 950%
AVERAGE 5 43% 12 78% 81%

TEST COVERAGE

As mentioned earlier, there were 40 questions in the pretest. These questions, all in multiple choice format, were linked to the following student learning outcomes (SLOs).

SLOs ASSESSED

THE STUDENT WILL BE ABLE TO:

1.1    Define accounting and related terms; identify the users of accounting information, the three forms of business organizations, and the three types of business operations.

1.2    Identify the elements of accounting, state the accounting equation, record business transactions in equation form, and identify four types of transactions that affect owner's equity.

1.3    Explain the double-entry accounting framework, describe the standard form of account and the T account, state the rules of debit and credit, and record business transactions in T accounts.

1.4    Discuss the business entity concept; state and explain the generally accepted accounting principles (GAAP) of objective evidence, cost, realization, matching.

1.5    Enumerate and perform the steps in the accounting cycle for service and merchandising types of business operation.

2.1    Describe the standard form of a two-column journal, the special journals, the four-column ledger account form, and the chart of accounts.

2.2    Record business transactions in general and special journals (i.e., combined journal, sales journal, purchases journal, cash receipts journal, and cash payments journal), and post business transactions from the journal to the general and subsidiary ledgers.

2.3    Describe and perform the procedures for locating and correcting errors in the accounting process; explain the need for adjusting entries, and make adjusting entries for supplies used, expired insurance, depreciation, unpaid wages, and merchandise inventory; explain the purpose of the closing process; journalize and post closing entries; make reversing entries for accrued salaries.

2.4    Prepare a trial balance, work sheet, three basic financial statements, post-closing trial balance, and interim statements

2.5    Identify the components of, and the types of information shown, in the income statement, the statement of owner’s equity, and the balance sheet, and list the sequence that must be followed in preparing these statements.

3.1    Define cash, describe the need for special controls to protect cash, and identify some of the steps to control and protect cash.

3.2    Describe the purpose of and need for a petty cash fund and a change fund; record transactions involving petty cash, change fund, and cash shortages/ overages.

3.3    Prepare a bank reconciliation.


The pre-post assessed only the theoretical dimensions of selected student learning outcomes. SLOs not covered in the pre-post were assessed using homeworks, class works, and quizzes that involved solving accounting problems.  There were some SLOs, however, that were assessed using a combination of both pre-post (accounting theory) and home or classroom activities (accounting problems). A weekly rundown of these assessment activities are discussed in the Weekly Assessment Data section.

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