Moreno Valley College
Assessment Report
An Assessment Report should be submitted or renewed every year by
September 15 for courses offered in the spring, or by February 28 for
courses only offered in the fall.
If you have any questions or would like assistance completing an
assessment report, please refer to the Outcomes Assessment
Handbook, available at www.mvcsp.com/loa or contact one of the
Assessment Coordinators listed below.
Moreno Valley College Assessment Coordinators
Sheila Pisa
951-571-6146 [email protected]
Cheryl Honore
951-571-6108 [email protected]
Student Learning Assessment Project Report
Course Number: ACC 1B Course Title: Principals of Accounting II
CONTACT PERSON: Cheryl Honore
Phone: (951) 571-6108
Email: [email protected]
Full Time: _X__ Part-Time___
MEANS OF ASSESSMENT
LIST SLO/SAO(s) ASSESSED:
1. Analyze, explain, and solve problems and apply managerial accounting principles to manufacturing and
service enterprises.
2. Identify relevant accounting data used in manual and computerized accounting information systems
useful for decision making by business entities
Assessment Tool: ____Exam/Quiz - Pre-Post_______________________________________________
Assessment Method (Please provide a complete, rich description of steps leading to the creation of the assessment tool.):
The SLOs were assessed using a Pre/Post Test that includes 12 questions (one question per chapter) from
the 11 on-line chapter quizzes that were assigned to the students throughout the semester. The Pre/Post
Test was administered (on line) during the first two weeks, and again during the last two weeks of the fall
2012 and spring 2013 semesters. The Pre Test and Post Test were timed, and access to them was restricted,
to prevent the students from simply looking up the answer to every question.
(See Appendix A for the Pre/Post Test.)
Expected Goals (State the goal you established for the assessment activity. This is the goal determined by the
discipline/program that indicates successful achievement of the learning outcome.)
Two measurement criteria were selected:
1. Improvement on the Post Test as compared to the Pre Test
2. Average of 60% or higher competency on all Post-Test questions
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Student Learning Assessment Project Report
SUMMARY & ANALYSIS OF DATA
Analyze what the data say about student learning relative to the assessment framework developed in
the Means of Assessment section. Often, notes from discipline meetings will capture this type of
information. Make sure you provide a rich descriptive summary of the processes used to select the
SLO(s), assessment tool(s), and overall goal.
All SLOs for this course were assessed. They were selected because they are central to disciplinary
knowledge. The SLOs were assessed using a Pre/Post Test that was administered (on line) during the first
two weeks, and again during the last two weeks of the fall 2012 and spring 2013 semesters. Two
measurement criteria were selected: (1) Improvement on the Post Test as compared to the Pre Test and (2) An
average of 60% or higher competency on all Post-Test questions.
If applicable, provide analysis of how the learning activities embedded in the assessment helped
students reach expected outcome.
N/A
Describe your data by answering these questions: Do the data measure what they were intended to
measure? How do the results compare to previous data (if available)? Did you reach your goal? Why
or why not?
Analysis of the data shows improvement in the responses to all twelve questions on the Post Test. This
suggests that students know more when they finish the class than they know when they begin the class.
However, the students averaged 60% or higher on only nine of the twelve questions.
For this assessment period, 57% of the students correctly answered the question on differential analysis
(question 9). Although the average is slightly below the 60% benchmark, it is an improvement over the 42%
average in the previous data. The questions on capital investment analysis (question 10) and Cost
Management for Just-In-Time Environments (question 12) were also slightly below the 60% benchmark (59%
and 57%, respectively). In the previous data, 83% and 87% of the students correctly answered questions 10
and 12, respectively.
(See Appendix B for the Assessment Results.)
Summary & Analysis of Data Date: _ January 12, 2014__
Expected Goal Met?: Yes ___ No _X_
Semester(s) Assessed: Fall 2012 and Spring 2013
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Student Learning Assessment Project Report
Course Section Number(s): Fall 2012 - 28954; Spring 2013 –22012
Course Type (# of courses): Traditional Lecture: ___ Hybrid:___ On-Line: ___ Web-Enhanced: _2_
Class Meeting Time (# of courses): Daytime (Starts before 4:30 pm): _1_
Evening: (Starts at 4:30 pm or later) _1_
When did you assess the course? _X_ Beginning and end of term ___ throughout term ___ end of term
Total # of Students Assessed: ______
NEXT STEPS
As a result of the inquiry/assessment, what has the unit changed, modified, revised, eliminated, added,
etc., to improve student learning and/or support?
No changes have been made as a result of this assessment.
RELATED DOCUMENTS
Please attach all related documents to your assessment report, such as assessment tools, analysis of data
collected, spreadsheets, etc.
See Appendix A and Appendix B.
Do not forget to include this information in your program review documents (annual and
comprehensive). Program review is the primary mechanism MVC uses to track improvements and
request necessary resources.
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Appendix A
Principles of Accounting II Assessment
-
The cost of a manufactured product generally consists of which of the following costs?
a. Direct labor cost and factory overhead cost
b. Direct labor cost, direct materials cost, and factory overhead cost
c. Direct materials cost and direct labor cost
d. Direct materials cost and factory overhead cost
Problem Name: c Multiple-Choice 01-018 | Problem ID: wrma11t/c Multiple-Choice 01-018
Which types of inventories does a manufacturing business report on the balance sheet?
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Direct materials inventory, work in process inventory, and finished goods
a.
inventory
b.
Direct materials inventory and finished goods inventory
c.
Finished goods inventory and work in process inventory
d.
Direct materials inventory and work in process inventory
Problem Name: c Multiple-Choice 02-059 | Problem ID: wrma11t/c Multiple-Choice 02-059
The cost system best suited to industries that manufacture a large number of identical units of
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commodities on a continuous basis is:
a. job order
b. departmental
c. first-in, first-out
d. process
Problem Name: c Multiple-Choice 03-003 | Problem ID: wrma11t/c Multiple-Choice 03-003
A firm operated at 80% of capacity for the past year, during which fixed costs were $210,000, variable
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costs were 70% of sales, and sales were $1,000,000. Operating profit was:
a. $210,000
b. $90,000
c. $490,000
d. $590,000
Problem Name: c Multiple-Choice 04-039 | Problem ID: wrma11t/c Multiple-Choice 04-039
Under variable costing, which of the following costs would not be included in finished goods
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inventory?
a. fixed factory overhead cost
b. direct labor cost
c. variable factory overhead cost
d. direct materials cost
Problem Name: c Multiple-Choice 05-006 | Problem ID: wrma11t/c Multiple-Choice 05-006
The production budgets are used to prepare which of the following budgets?
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a. Operating expenses
b. Direct materials purchases, direct labor cost, factory overhead cost
c. Sales in dollars
d. Sales in units
Problem Name: c Multiple-Choice 06-024 | Problem ID: wrma11t/c Multiple-Choice 06-024
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2
ACC 1B 11th Edition Test Bank – 2/2012
Appendix A
Principles of Accounting II Assessment
A favorable cost variance occurs when
a. Standard costs are more than actual costs.
b. Actual costs are more than standard costs.
c. Standard costs are less than actual costs.
d. None of the above.
Problem Name: c Multiple-Choice 07-008 | Problem ID: wrma11t/c Multiple-Choice 07-008
Avey Corporation had $275,000 in invested assets, sales of $330,000, income from operations
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amounting to $49,500 and a desired minimum rate of return of 7.5%. The rate of return on investment
for Avey Corporation is:
a. 18%
b. 10%
c. 7.5%
d. 8%
Problem Name: c Multiple-Choice 08-037 | Problem ID: wrma11t/c Multiple-Choice 08-037
A business is operating at 70% of capacity and is currently purchasing a part used in its manufacturing
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operations for $24 per unit. The unit cost for the business to make the part is $36, including fixed costs,
and $28, not including fixed costs. If 15,000 units of the part are normally purchased during the year but
could be manufactured using unused capacity, what would be the amount of differential cost increase or
decrease from making the part rather than purchasing it?
a. $180,000 cost decrease
b. $60,000 cost increase
c. $180,000 cost increase
d. $60,000 cost decrease
Problem Name: c Multiple-Choice 09-007 | Problem ID: wrma11t/c Multiple-Choice 09-007
10 An analysis of a proposal by the net present value method indicated that the present value of future cash
inflows exceeded the amount to be invested. Which of the following statements best describes the
results of this analysis?
The proposal is desirable and the rate of return expected from the proposal exceeds
a.
the minimum rate used for the analysis.
The proposal is undesirable and the rate of return expected from the proposal
b.
exceeds the minimum rate used for the analysis.
The proposal is undesirable and the rate of return expected from the proposal is
c.
less than the minimum rate used for the analysis.
The proposal is desirable and the rate of return expected from the proposal is less
d.
than the minimum rate used for the analysis.
Problem Name: c Multiple-Choice 10-016 | Problem ID: wrma11t/c Multiple-Choice 10-016
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3
ACC 1B 11th Edition Test Bank – 2/2012
Appendix A
Principles of Accounting II Assessment
11
Adirondak Marketing Inc. manufactures two products, A and B. Presently, the company uses a single
plantwide factory overhead rate for allocating overhead to products. However, management is
considering moving to a multiple department rate system for allocating overhead.
Calculate the plantwide factory overhead rate:
a. $14.64 per dlh
b. $25.00 per dlh
c. $ 8.05 per dlh
d. $32.20 per dlh
Problem Name: c Multiple-Choice 11-005 | Problem ID: wrma11t/c Multiple-Choice 11-005
12 Objectives of just-in-time (JIT) manufacturing include:
a. increasing inventory levels
b. eliminating waste
c. increased number of inspections
d. all of the above
Problem Name: c Multiple-Choice 12-006 | Problem ID: wrma11t/c Multiple-Choice 12-006
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ACC 1B 11th Edition Test Bank – 2/2012
Appendix A
Principles of Accounting II Assessment - ANSWER KEY
1. b
7. a
2. a
8. a
3. d
9. b
4. b
10. a
5
5. a
11. a
6. b
12. b
ACC 1B 11th Edition Test Bank – 2/2012
Appendix B
ACCOUNTING 1B SLO Assessment Results
FALL
2012
PRE TEST
SPRING
2013
28954
22012
POST TEST
FALL
2012
SPRING
2013
28954
22012
AVERAGE
QUESTION
AVERAGE
Change
from
Pre-Test
%
Change
from
Pre-Test
1
72.00%
50.00%
61.00%
94.00%
63.00%
78.50%
17.50%
28.69%
2
75.00%
87.00%
81.00%
100.00%
91.00%
95.50%
14.50%
17.90%
3
58.00%
67.00%
62.50%
82.00%
86.00%
84.00%
21.50%
34.40%
4
33.00%
46.00%
39.50%
71.00%
71.00%
71.00%
31.50%
79.75%
5
63.00%
38.00%
50.50%
71.00%
71.00%
71.00%
20.50%
40.59%
6
38.00%
49.00%
43.50%
76.00%
67.00%
71.50%
28.00%
64.37%
7
42.00%
62.00%
52.00%
65.00%
81.00%
73.00%
21.00%
40.38%
8
29.00%
36.00%
32.50%
65.00%
81.00%
73.00%
40.50%
124.62%
9
13.00%
33.00%
23.00%
65.00%
48.00%
56.50%
33.50%
145.65%
10
38.00%
38.00%
38.00%
65.00%
52.00%
58.50%
20.50%
53.95%
11
50.00%
46.00%
48.00%
76.00%
81.00%
78.50%
30.50%
63.54%
12
25.00%
13.00%
19.00%
65.00%
48.00%
56.50%
37.50%
197.37%
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