Assessment / Summer 2012 > AC 131/1 - ACCOUNTING 1, Section 1


PRETEST

These assessment data are for AC 131/1 - ACCOUNTING 1, Section 1 in Summer 2012. Sixteen (16) students took the pretest on the first day of class.  Three (3) students, or 19% of the total, got a grade of D, and the rest, or 81%, failed the test.  None got A, B, or C. Compare these results (see chart) with the distribution of grades of students at the end of the first week of instruction.




The highest grade in the pretest was 63% (Students 1 and 2), while the lowest was 25% (Student 16). The average for the class was 44%.

Chart - Pretest vs Posttest (Fall 2011)


Pretest questions were embedded in the final exam which also served as a posttest. Towards the end of the term, three students had already withdrawn from the course and one stopped showing up in class several consecutive meetings before the finals, hence only 14 of those who originally took the prestest actually took the posttest.

The two colored tables below that look like crossword puzzles present an item analysis of both tests. The cells with number 1 represent items answered correctly by the students, who in turn are designated by letters A to N on the left column. Cells filled with blue (pretest) and orange (posttest) represent items answered incorrectly. As expected, there were more incorrect than correct answers in the pretest while the opposite is true in the posttest. There were 40 items in all, each item equivalent to one assessment question, with corresponding SLO indicated at the top row of the tables.

Percentage results shown in the last columns indicate that, from an average grade of 44% in the prestest to 75% in the posttest, there is clear evidence that most intended learning outcomes were successfully achieved and that learning had taken place.





PERFORMANCE INDICATORS – FIRST WEEK OF SUMMER

ATTENDANCE – Although students do not get credits for outstanding performance in this criteria, attendance is an important indicator because of its high correlation to how the students perform in other areas, like class works and quizzes. Students who often miss classes generally perform poorly in class, although the oppossite doesn't necessarily mean true in all cases.


By end of the first week of Summer 2012, one (1) student didn't show up since Day 1 and had, therefore, accumulated five (5) consecutive absences. In accordance with attendance policy, this student was automatically withdrawn from the class.  The highest attendance was recorded in June 7 (95%) with only one student absent, the lowest, 80%, was in June 4 (Monday) and 8 (Friday.)  Overall, the attendance average for the entire first week was 86%.

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HOMEWORK – There was only one homework in the first week. The highest individual grade was 90%, while the lowest was 40%; the average for the whole class was 74%.

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CLASS WORK – All class works in this class involved problem solving, and three were given during the first week. In all three instances the highest individual grade was 100%. However, the lowest individual grades were 62%, 40%, and 45%. The class averages were 91%, 78%, and 73%.

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QUIZ – Two quizzes were given during the first week, both on the same chapter. One quiz covered accounting theories, and the other, problem solving. The students did better in problem solving than in theory test, in which the highest individual grade was 70% and the lowest was 30%. Out of 18 students who took the quiz, only two (or 11%) got C which, as mentioned, is also the highest. The rest got D or F. For the problem solving quiz, the highest individual grade was 95%, the lowest 34%, and the average for the whole class, 67%. Half (or 50%) of the class got grades of C or higher in problem solving.



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GRADE DISTRIBUTION – Homeworks, class works, and quizzes have weights of 20% each. At the end of the first week of Summer 2012, only 35% got grades of C or higher. The remaining 65% either withdrew (5%), failed (30%), or passed with a grade of D (30%). Compare these first-week results with the Pretest results shown earlier.

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SPECIFIC LEARNING OUTCOMES

The topics covered and the specific student learning outcomes (SLOs) assessed are listed below.

TEST COVERAGE AND SLO'S ASSESSED

TEST COVERAGE

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 pretest assessed only the theoretical dimensions of selected student learning outcomes. SLOs not covered in the pretest were assessed using homeworks, class works, and quizzes that involve solving accounting problems.


SEE ALSO:

COURSE LEVEL ASSESSMENT > AR 101 – INTRODUCTION TO ART

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