FULL REPORT OF ASSURANCE OF LEARNING RESULTS

SEQ CHAPTER 1West Texas A&M University College of Business Assessment Results 2008-2009 Academic Year TABLE OF CONTENTS SECTION 1.0 BBA ASSESSMENT: LEARNING GOAL ONE………………….. 1 SECTION 2.0 BBA ASSESSMENT: LEARNING GOAL TWO…………………. 21 SECTION 3.0 BBA ASSESSMENT: LEARNING GOAL THREE………………. 24 SECTION 4.0 BBA ASSESSMENT: LEARNING GOAL FOUR…………………36 ,[object Object]

ACCT 2301…………………………………………………...36

ACCT 2302…………………………………………………...46

ECON 2301………………………………………………….. 60

ECON 2302………………………………………………….. 68

FIN 3320……………………………………………………...77

Information and Decision Sciences……………………………………….86

IDM 2342……………………………………………………. 86

IDM 3330……………………………………………………. 90

Management, Marketing, and General Business………………………...108

BUSI 3312………………………………………………….. 108

MGT 3330…………………………………………………...116

MKT 3340…………………………………………………...128

ETS TEST RESULTS…………………………………………………..142SECTION 5.0 MBA ASSESSMENT……………………………………………… 145 SECTION 6.0 MPA ASSESSMENT……………………………………………….148 SECTION 7.0 MSFE ASSESSMENT……………………………………………...155 SECTION 8.0 AD HOC ASSESSMENT REPORTS……………………………...160 Questions about this document should be directed to Dr. Rex Pjesky, Director of Continuous Improvement, at rpjesky@wtamu.edu or 806-651-2996 SECTION 1.0 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL ONE Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.1: Demonstrate effective writing for business. Assessment Activity in FIN 3350: Data Collection Forty-Three students participated in a writing assignment in Ms. Jean Walker’s Financial Planning class (FIN 3350). FIN 3350 is a designated writing course in the COB core. All BBA students must take one writing class. Students were assigned to write a memo to hypothetical client detailing a retirement plan. Ms. Walker then provided the student’s papers to the Director of Continuous Improvement (DOCI) who distributed the papers to Dr. Anne Macy, Dr. Rex Pjesky, and Dr. Neil Terry. (Note that Ms. Walker assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. Drs. Macy, Pjesky, and Terry (the faculty committee) graded each student’s paper using the “Written Communication Assessment Form (BBA)” located on page 13 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the sub categories of content, organization, and language. The faculty committee did not consult with Ms. Walker or among themselves while evaluating the papers. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the three sub categories. The results are as follows: Table 1.1.1: Results from Ms. Walker’s writing assignmentCATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall21745Content21745Organization19747Language28657 Table 1.1.1 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all three categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of content, organization, and language, a student had to have an average in those categories of 1-1.9, 2-2.9, and 3, respectively. Overall (the average of the three categories) 79% of the students in the sample scored “acceptable” or higher. The students performed similarly well in the content and organization criteria. In the content category, 81% scored “acceptable” or higher. In the organization category, 83% scored acceptable or higher. In the language category, students did slightly worse. Only 72% of the students scored “acceptable” or “excellent” while 28% scored “poor.” Recommendation(s) for Improvement While the students did well (79% were acceptable or better) there is still room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Make significant improvement to the group of courses designated as writing courses. (College of Business writing courses are courses across the College of Business emphasizing writing. All students must take at least one of these courses.) These courses, while they should differ in the subject matter being taught, should be similar in the types of writing assignments assigned, the way these assignments are graded, and the expectations the professor has of the students. Make the Written Communication Assessment Form (BBA) a uniform grading rubric across the College of Business Writing Courses. This should teach students to focus on what the faculty of the College of Business considers good writing, which is excellence in content, organization and language. Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.1: Demonstrate effective writing for business. Assessment Activity in MKT 4348: Data Collection Eighteen students participated in a writing assignment in Dr. Syed Anwar’s Marketing Strategies class (MKT 4348). Marketing Strategies is the capstone course for students majoring in marketing; therefore, this assignment assessed students at the end of the BBA program. The assignment was an in-class writing task. Students were asked to read an article (Birchall, Jonathan, “Investment in customer experience key to survival,” Financial Times, March 17, 2009, p. 15), then write a short summary and critique of that article. Dr. Anwar then provided the students’ papers to the Director of Continuous Improvement (DOCI) who distributed the papers to Dr. Darlene Pulliam, Dr. Aida Ramos, and Dr. Jane Xiao. (Note that Dr. Anwar assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. Drs. Pulliam, Ramos, and Xiao (the faculty committee) graded each student’s paper using the “Written Communication Assessment Form (BBA)” located on page 13 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the sub categories of content, organization, and language. The faculty committee did not consult with Dr. Anwar or among themselves while evaluating the papers. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the three sub categories. The results are as follows: Table 1.1.2 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is the student must be rated excellent by all three faculty judges in all three categories. Table 1.1.2: Results from Dr. Anwar’s writing assignmentCATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall17830Content17830Organization17786Language33616 Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of content, organization, and language, a student had to have an average in those categories of 1-1.9, 2-2.9, and 3, respectively. Overall (the average of the three categories) 83% of the students in the sample scored “acceptable” or higher. The students performed similarly well in the content and organization criteria. In each category, 83% scored “acceptable” or higher. In the language category, students did slightly worse. Only 67% of the students scored “acceptable” or “excellent” while 33% scored “poor.” Recommendation(s) for Improvement While the students did well (83% were acceptable) there is still room for improvement. No student received excellent marks from the entire committee in each category, and only one student received uniform excellent marks in two subcategories (organization and language.) To improve the outcome the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Make significant improvement to the group of courses designated as writing courses. (College of Business writing courses are courses across the College of Business emphasizing writing. All students must take at least one of these courses.) These courses, while they should differ in the subject matter being taught, should be similar in the types of writing assignments assigned, the way these assignments are graded, and the expectations the professor has of the students. Make the Written Communication Assessment Form (BBA) a uniform grading rubric across the College of Business Writing Courses. This should teach students to focus on what the faculty of the College of Business considers good writing, which is excellence in content, organization and language. Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.1: Demonstrate effective writing for business. Assessment Activity in MKT 4348: Data Collection Thirteen students participated in a writing assignment in Dr. Syed Anwar’s Marketing Strategies class (MTK 4348). Marketing Strategies is the capstone course for students majoring in marketing; therefore this assignment assessed students at the end of the BBA program. The assignment was an in-class writing task. Students were asked to read an article, (Rohwedder, Cecilie. “Zara grows as retail rivals struggle,” Wall Street Journal, March 26, 2009, page b1 and b5), then write a short summary and critique of that article. Dr. Anwar then provided the students’ papers to the Director of Continuous Improvement (DOCI) who distributed the papers to Dr. Chris Furner, Dr. Randall Jarmon, and Dr. Turkan Kilic. (Note that Dr. Anwar assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. Drs. Furner, Jarmon, and Kilic (the faculty committee) graded each student’s paper using the “Written Communication Assessment Form (BBA)” located on page 13 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the sub categories of content, organization, and language. The faculty committee did not consult with Dr. Anwar or among themselves while evaluating the papers. Analysis The faculty committee gave the grading rubrics to the Director of Continuous Improvement (DOCI) improvement to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the three sub categories. The results are as follows: Table 1.1.3: Results from Dr. Anwar’s second writing assignmentCATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall38620Content23698Organization31628Language38620 Table 1.1.3 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all three categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of content, organization, and language, a student had to have an average in those categories of 1-1.9, 2-2.9, and 3, respectively. Overall (the average of the three categories) 62% of the students in the sample scored “acceptable” or higher (38% scored “poor”). In the content sub-category, 69% scored acceptable while 8% scored “excellent” (23% scored “poor”). In the organization sub-category, 62% scored “acceptable” and 8% scored “excellent”. Finally, in the language sub-category, 62% scored “acceptable” (38% scored “poor”). Recommendation(s) for Improvement The students did not do well (only 62% were acceptable) so there is remarkable room for improvement. No student received excellent marks from the entire committee in each category, and only one student received uniform excellent marks in two subcategories (content and organization.) To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Make significant improvement to the group of courses designated as writing courses. (College of Business writing courses are courses across the College of Business emphasizing writing. All students must take at least one of these courses.) These courses, while they should differ in the subject matter being taught, should be similar in the types of writing assignments assigned, the way these assignments are graded, and the expectations the professor has of the students. Make the Written Communication Assessment Form (BBA) a uniform grading rubric across the College of Business Writing Courses. This should teach students to focus on what the faculty of the College of Business considers good writing, which is excellence in content, organization and language. Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.2: Demonstrate effective oral communication for business. Assessment Activity in MKT 4340: Data Collection Five students participated in an oral presentation in Dr. Syed Anwar’s International Marketing class (MKT 4340). The assignment was an in-class team presentation. The Director of Continuous Improvement (DOCI) video recorded the presentation of one team that consisted of five students. This team of students was asked to evaluate an international clothing company’s overall marketing campaign and compare it to competitor’s marketing campaigns. Their presentation lasted approximately one hour. The DOCI then provided the students’ presentation on DVD to a committee of three faculty members to evaluate the oral presentation skills of the students using the rubric located on page 14 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The committee consisted of Dr. Musa Jafar, Dr. Rex Pjesky, and Ms. Alice Upshaw. (Note that Dr. Anwar assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the areas of content, organization, and delivery. The faculty committee did not consult with Dr. Anwar or among themselves while evaluating the presentation. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the three sub categories. The results are as follows: Table 1.2.1: Results from Dr. Anwar’s oral presentationCATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall01000Content01000Organization01000Delivery01000 Table 1.2.1 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all three categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of content, organization, and language, a student had to have an average in those categories of 1-1.9, 2-2.9, and 3, respectively. All students scored “acceptable” in all areas. Recommendation(s) for Improvement The students did well (all students were deemed acceptable) but there is remarkable room for improvement. No student received excellent marks from the entire committee in either overall or in any individual subcategory. To improve the outcome the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.2: Demonstrate effective oral communication for business. Assessment Activity in BUSI 3312: Data Collection Twenty-two students participated in an oral presentation assignment in Dr. Gary Rider’s Business Law class (BUSI 3312.) The assignment was an in-class team presentation. Students were paired to discuss a legal case relevant to business law. The Director of Continuous Improvement (DOCI) video recorded the presentations of eleven pairs of students. Each team’s presentation lasted approximately 10 minutes. The DOCI then provided the students’ presentations on DVD to a committee of three faculty members to evaluate the oral presentation skills of the students using the rubric located on page 14 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The committee consisted of Dr. Musa Jafar, Dr. Rex Pjesky, and Ms. Alice Upshaw. (Note that Dr. Rider assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the areas of content, organization, and delivery. The faculty committee did not consult with Dr. Rider or among themselves while evaluating the presentations. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the three sub categories. The results are as follows: Table 1.2.2: Results from Dr. Rider’s oral presentationsCATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall45550Content14860Organization41590Delivery59410 Table 1.2.2 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all three categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of content, organization, and language, a student had to have an average in those categories of 1-1.9, 2-2.9, and 3, respectively. Overall, only 55% of students received an “acceptable” mark from the faculty committee. Eighty-six percent, 59%, and 41% scored “acceptable” or higher in the content, organization and delivery categories, respectively. Recommendation(s) for Improvement The students did not do well (only 55 of presentations were deemed acceptable) so there is remarkable room for improvement. The best area was in content, where 86 percent of students scored acceptable. To improve the outcome the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.3: Demonstrate effective electronic communication for business. Assessment Activity in IDM 2342: Data Collection Sixty-seven students across all the sections of IDM 2342 were asked questions on the final exam. These questions were standard across the sections of IDM 2342. Analysis The faculty who teach IDM 2342 graded the completed questions. All questions were answered correctly by the students. This is far above the College of Business’ expectations. Recommendation(s) for Improvement The students did well (100% of spreadsheets were correct.) There is no room for improvement. Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.3: Demonstrate effective electronic communication for business. Assessment Activity in IDM 3330: Data Collection Seventy-two students across all the sections of IDM 3330 were asked to create a spreadsheet to help keep track of a client’s finances and to calculate how affordable home ownership might be. Students were to keep track of monthly income and expenses to track the payoff of debt and the accumulation of savings. Students were also to make the spreadsheet look professional. Analysis The faculty who teach IDM 3330 graded the completed assignments. Eighty-one point nine percent of students did this assignment correctly. This is far above the College of Business’ expectations. Recommendation(s) for Improvement The students did well (82% of spreadsheets were correct.) But there is room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.3: Demonstrate effective electronic communication for business. Assessment Activity in IDM 3330: Data Collection Seventy-two students across all the sections of IDM 3330 were asked to create a spreadsheet to use pivot tables to perform basic data mining for developing business intelligence. Students were also to make the spreadsheet look professional. Analysis The faculty who teach IDM 3330 graded the completed assignments. Eighty-six point one percent of students did this assignment correctly. This is far above the College of Business’ expectations. Recommendation(s) for Improvement The students did well (86% of spreadsheets were correct.) But there is room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.3: Demonstrate effective electronic communication for business. Assessment Activity in IDM 3330: Data Collection Seventy-two students across all the sections of IDM 3330 were asked to create a database with Microsoft Access. Each student was given a dataset to be entered into Access to learn the basic functions of Access. Analysis The faculty who teach IDM 3330 graded the completed assignments. Sixty-nine point four percent of students did this assignment correctly. This is just below the College of Business’ expectations. Recommendation(s) for Improvement The students did poorly (69% of databases were correct.) So there is room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.3: Demonstrate effective electronic communication for business. Assessment Activity in IDM 3330: Data Collection Seventy-two students across all the sections of IDM 3330 were asked to create a database with Microsoft Access. Each student was given a dataset to be entered into Access to learn the basic functions of Access. This assignment was more advanced than the previous one. Analysis The faculty who teach IDM 3330 graded the completed assignments. Seventy-six point four percent of students did this assignment correctly. This is above the College of Business’ expectations. Recommendation(s) for Improvement The students did well (76.4% of databases were correct.) But there is room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #1: Graduates of the BBA program will be effective communicators. Learning Objective 1.3: Demonstrate effective electronic communication for business. Assessment Activity in ECON 4342: Data Collection Twenty-nine students participated in an electronic PowerPoint presentation assignment in Dr. Rex Pjesky’s Economics of the Public Sector class. The students were instructed to produce a PowerPoint presentation from the following talk by economist Arnold Kling. They were to pretend they were Kling giving this talk and asked to produce slides to complement their talk. Kling’s talk can be found here: http://www.catomedia.org/archive-2007/hba-12-12-07.mp3 The reason the instructor of the class did this assignment in this particular way was to isolate the student’s ability and proficiency at using PowerPoint. Students use PowerPoint often for class presentations, but usually must also formulate the presentation itself. This assignment eliminated that step to separate the student’s efforts at coming up with the content of the presentation and the presentation itself. The Director of Continuous Improvement (DOCI) then provided the students’ presentations on DVD to a committee of three faculty members to evaluate the electronic communication skills of the students using the rubric located on page 15 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The committee consisted of Ms. Karen Cooley, Dr. Anne Macy, and Dr. Sean Murphy. (Note that Dr. Pjesky assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the area of information processing. The faculty committee did not consult with Dr. Pjesky or among themselves while evaluating the presentations. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the three sub categories. The results are as follows: Table 1.3.1: Results from Dr. Pjesky’s electronic presentationsCATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREInformation Processing177210 Table 1.3.1 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 1 (the lowest possible on the scale) and 1.9. An average score of 2.0 and 2.9 was considered “acceptable.” To be rated “excellent,” a student must average 3 on the scale; that is, the student must be rated excellent by all three faculty judges. Overall, 72% of students received an acceptable score from the faculty committee. Ten percent received an “excellent” score, and 17% received a “poor” score. For the raw numbers used to generate this report, see Appendix ‘X’. Recommendation(s) for Improvement The students did well (72% of presentations were deemed “acceptable” and another 10% of the presentations were judged as “excellent”) but there is room for improvement. The best area was in content, where 86 percent of students scored acceptable. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. SECTION 2.0 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL TWO Learning Goal #2: Graduates of the BBA program will be effective communicators. Learning Objective 2.1: Demonstrate effective critical thinking skills. Assessment Activity in IDM 2342: Data Collection Fifty-three students across all the sections of IDM 2342 were asked questions on the final exam. These questions were standard across the sections of IDM 2342 and specifically designed to test the critical thinking skills of the students through statistical problem solving. Analysis The faculty who teach IDM 2342 graded the completed questions. Seventy-nine percent of the questions were answered correctly by the students. This is far above the College of Business’ expectations. Recommendation(s) for Improvement The students did well (79% of spreadsheets were correct.) There is room for improvement. Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #2: Graduates of the BBA program will have effective critical thinking skills. Learning Objective 2.1: Demonstrate effective critical thinking skills. Assessment Activity in ECON 4351: Data Collection Twenty-seven students participated in a critical thinking exercise in Dr. Neil Terry’s Labor Economics class. The students were assigned “The Case of Peter Hastings” as a critical thinking skills application. The case was written by Richard Chait, Professor of Higher Education at Harvard. Peter Hastings was a minister with problematic personal circumstances and questionable religious activities. The situation eventually required action from Bishop Morrill, Hasting’s supervisor. The assignment asked the students to assume the role of Bishop Morrill and resolve the case of Peter Hastings. Students wrote a 100 to 350 word essay which described how they would deal with Peter Hastings. Dr. Terry then provided the Director of Continuous Improvement (DOCI) with copies of the students written papers. The DOCI then provided the students’ papers along with the case and the assignment to a committee of three faculty members. The faculty committee then evaluated the students’ papers for the quality of their ability to think critically using the rubric located on page 16 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The committee consisted of Dr. Andrew Li, Dr. Pradeep Racherla, and Dr. Syed Anwar. (Note that Dr. Terry assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the areas of content, organization, and delivery. The faculty committee did not consult with Dr. Terry or among themselves while evaluating the papers. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the four sub categories. The results are as follows: Table 2.1.1: Results from Dr. Terry’s critical thinking assignment.CATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall44560Identification63370Evaluation30700Analysis33670Decision33634 Table 2.1.1 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all four categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of “identification,” “evaluation,” “analysis,” and “decision,” a student’s score had to average in those categories 1-1.9, 2-2.9, and 3, respectively. Overall, only 56% of students received an acceptable mark or better from the faculty committee. Furthermore, 37%, 70%, 67%, and 67% were acceptable or better For the raw numbers used to generate this report, see Appendix ‘X’. Recommendation(s) for Improvement The students did not do well (only 56 of essays were deemed acceptable) so there is remarkable room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. SECTION 3.0 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL THREE Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.1: Demonstrate effective ethical decision-making skills. Assessment Activity in IDM 3330: Data Collection IDM 3330 (Management Information Systems) is a college of business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the information systems area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The third learning objective of IDM 3330 is: “students will gain appreciation for the ethical and social issues related to information systems.” This fits into Learning Objective 3.1 of the College of Business. The faculty members who teach IDM 3330 administer a common multiple choice exam in every section of IDM 3330. This common exam had one section of 14 questions which related to College of Business Learning Objective 3.1. Seventy two students took the exam. The results, which are also nested in the results for IDM 3330 in the section about Learning Goal #4, are reported here. Analysis Seventy-eight percent students answered the question correctly. This is above the College of Business’s threshold; that is, the results were acceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.1: Demonstrate effective ethical decision-making skills. Assessment Activity in MGT 3330: Data Collection MGT 3330 (Principles of Management) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the management area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The fifth learning objective of MGT 3330 is: “students will demonstrate the ability to understand, analyze and resolve ethical dilemmas they may encounter in business situations.” This fits into Learning Objective 3.1 of the College of Business. The Management faculty members who teach MGT 3330 administer a common multiple choice exam in every section of MGT 3330. This common exam had one question which related to College of Business Learning Objective 3.1. Seventy two students took the exam. The results, which are also nested in the results for MGT 3330 in the section about Learning Goal #4, are reported here. Analysis Sixty-seven percent students answered the question correctly. This is below the College of Business’s threshold; that is, the results were unacceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.1: Demonstrate effective ethical decision-making skills. Assessment Activity in BUSI 3312: Data Collection BUSI 3312 (Business Law) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the management area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The third learning objective of BUSI 3312 is: “students will demonstrate knowledge of the consequences of unethical and illegal business behavior.” This fits into Learning Objective 3.1 of the College of Business. The faculty members who teach BUSI 3312 administer a common multiple choice exam in every section of MGT 3312. This common exam had one question which related to College of Business Learning Objective 3.1. Thirty two students took the exam. The results, which are also nested in the results for BUSI 3312 in the section about Learning Goal #4, are reported here. Analysis Sixty-four percent students answered the question correctly. This is below the College of Business’s threshold; that is, the results were unacceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.1: Demonstrate effective ethical decision-making skills. Assessment Activity in MKT 3340: Data Collection MKT 3340 (Principles of Marketing) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the marketing area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The sixth learning objective of MKT 3340 is: “students will comprehend the ethical responsibilities of marketing professionals.” This fits into Learning Objective 3.1 of the College of Business. The Marketing faculty members who teach MKT 3340 administer a common multiple choice exam in every section of MKT 3340. This common exam had one question which related to College of Business Learning Objective 3.1. Seventy two students took the exam. The results, which are also nested in the results for MKT 3340 in the section about Learning Goal #4, are reported here. Analysis One hundred twelve students took the exam. Eighty percent of the questions were answered correctly. This is above the College of Business’s threshold; that is, the results were acceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.1: Demonstrate effective ethical decision-making skills. Assessment Activity in ECON 4351: Data Collection Twenty-five students participated in a ethics skills application in Dr. Neil Terry’s Labor Economics class (ECON 4351.) The students were assigned “The Case of Einstein’s Letter” as an exercise to consider ethical decision making. Within the limits of 200-400 words, students were to 1) Identify the ethical dilemma; 2) Construct the moral dilemma facing Einstein; 3) Evaluate the arguments among the scientific community for and against the U.S. building the nuclear bomb; 4) Explain why Einstein was right or wrong with respect to writing the letter. Dr. Terry then provided the Director of Continuous Improvement (DOCI) with copies of the students’ written papers. The DOCI then provided the students’ papers along with the case and the assignment to a committee of three faculty members. The faculty committee then evaluated the students’ papers for the quality of their ability to think critically using the rubric located on page 17 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The committee consisted of Dr. Laura Kreissl, Dr. Darlene Pulliam, and Dr. Barbara Wang. (Note that Dr. Terry assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the areas of content, organization, and delivery. The faculty committee did not consult with Dr. Terry or among themselves while evaluating the papers. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the four sub categories. The results are as follows: Table 3.1.1: Results from Dr. Terry’s ethical decision making assignment.CATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall24760Identification127612Construction87616Evaluation87616Decision32608 Table 3.1.1 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all four categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of “identification,” “evaluation,” “analysis,” and “decision,” a student’s score had to average in those categories 1-1.9, 2-2.9, and 3, respectively. Overall, 76% of students received an acceptable mark or better from the faculty committee. Furthermore, 88%, 92%, 92%, and 68% were acceptable or better in the “identification,” “construction,” “evaluation,” and “decision” subcategory, respectively. Recommendation(s) for Improvement The students did well (76% of presentations were deemed acceptable) but there remains room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.2: Demonstrate awareness of global economic issues. Assessment Activity in ECON 2301: Data Collection ECON 2301 (Principles of Macroeconomics) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the macroeconomics area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The sixth learning objective of ECON 2301 is: “students will demonstrate an understanding of the financial linkages between countries and the impact of these linkages on national economic performance and living standards.” This fits into Learning Objective 3.2 of the College of Business. The Economics faculty members who teach ECON 2301 administer a common multiple choice exam in every section of ECON 2301. This common exam has three questions for each learning objective, including the objective on international trade and finance. Ninety One students took the exam. The results, which are also nested in the results for Econ 2301 in the section about Learning Goal #4, are reported here. Analysis Students answered 63.7% of the questions correctly. This is below the College of Business’s threshold; that is, the results were unacceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.2: Demonstrate awareness of global economic issues. Assessment Activity in ECON 2302: Data Collection ECON 2302 (Principles of Microeconomics) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the macroeconomics area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The sixth learning objective of ECON 2302 is: “students will describe how the concepts of comparative advantage and specialization lead to gains from trade.” This fits into Learning Objective 3.2 of the College of Business. The Economics faculty members who teach ECON 2302 administer a common multiple choice exam in every section of ECON 2302. This common exam has three questions for each learning objective, including the objective on international trade and finance. One hundred forty-five students took the exam. The results, which are also nested in the results for ECON 2302 in the section about Learning Goal #4, are reported here. Analysis Students answered 84.6% of the questions correctly. This is well above the College of Business’s threshold; that is, the results were acceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.2: Demonstrate awareness of global economic issues. Assessment Activity in MGT 3330: Data Collection MGT 3330 (Principles of Management) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the management area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The fifth learning objective of MGT 3330 is “students will identify and describe the impact of domestic and international institutions and markets on business.” This fits into Learning Objective 3.2 of the College of Business. The Management faculty members who teach MGT 3330 administer a common multiple choice exam in every section of MGT 3330. This common exam had two questions which related to College of Business Learning Objective 3.2. Seventy two students took the exam. The results, which are also nested in the results for MGT 3330 in the section about Learning Goal #4, are reported here. Analysis Students answered 85.4% of the questions correctly. This is well above the College of Business’s threshold; that is, the results were acceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.2: Demonstrate awareness of global economic issues. Assessment Activity in FIN 3320: Data Collection FIN 3320 (Principles of Finance) is a College of Business core course. That is, all business students must take it. The course is assessed to determine the level of learning in the finance area (as per College of Business Goal 4), but some of the objectives fit into the other three goals as well. The eighth learning objective of FIN 3320 is: “students will develop and demonstrate knowledge of multinational financial management.” This fits into learning objective 3.2 of the college of business. The Finance faculty members who teach FIN 3320 administer a common multiple choice exam in every section of FIN 3320. This common exam has three questions for each learning objective, including the objective on multinational financial management. Ninety One students took the exam. The results, which are also nested in the results for FIN 3320 in the section about Learning Goal #4, are reported here. Analysis Students answered 65.9% of the questions correctly. This is below the College of Business’s threshold; that is, the results were unacceptable. Recommendation(s) for Improvement Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. Learning Goal #3: Graduates of the BBA program will be aware of their Business Environment. Learning Objective 3.2: Demonstrate awareness of global economic issues. Assessment Activity in ECON 4342: Data Collection Twenty-two students participated in an assignment that made them apply knowledge of global economics issues in Dr. Rex Pjesky’s World Economic Development class (ECON 4342.) The students were assigned to write a 750 word essay on an world development issue in the style of a newspaper “op ed” column. Dr. Pjesky then provided the Director of Continuous Improvement (DOCI) with copies of the students’ written papers. The DOCI then provided the students’ papers along with the case and the assignment to a committee of three faculty members. The faculty committee then evaluated the students’ papers for the quality of their ability to think critically using the rubric located on page 18 of the West Texas A&M University College of Business Assessment Plan for the 2008-2009 Academic Year. The committee consisted of Dr. De’Arno De’Armond, Dr. Kayrn Friske, and Dr. Bin Shao. (Note that Dr. Pjesky assigned grades to each of the students for purpose of class evaluation. That evaluation was independent and separate from this assessment process.) The committee of three professors was used to reduce the variance of the scores across the assessment process to obtain results that are more comparable across different objectives and assignments. The faculty committee graded each student as “poor” (one point,) “acceptable” (two points,) or “excellent” (three points) in the areas of connectivity, organizations, individual, and technology. The faculty committee did not consult with Dr. Pjesky or among themselves while evaluating the papers. Analysis The faculty committee gave the grading rubrics to the DOCI to be analyzed. The DOCI calculated the average score that was given to each student overall and in each of the four sub categories. The results are as follows: Table 3.2.1: Results from Dr. Pjesky’s global economic development assignment.CATEGORYPERCENT OF STUDENTS RECEIVING A “POOR” SCOREPERCENT OF STUDENTS RECEIVING AN “ACCEPTABLE” SCOREPERCENT OF STUDENTS RECEIVING AN “EXCELLENT” SCOREOverall36640Connectivity18820Organization9829Individual36640Technology36595 Table 3.2.1 reports detailed information about how the faculty committee rated the students. To receive a “poor” score overall, a student must average between 3 (the lowest possible on the scale) and 5.9. An average score of 6.0 and 8.9 was considered “acceptable.” To be rated “excellent,” a student must average 9 on the scale; that is, the student must be rated excellent by all three faculty judges in all four categories. Similarly, to be rated “poor,” “acceptable,” or “excellent” in the subcategories of “identification,” “evaluation,” “analysis,” and “decision,” a student’s score had to average in those categories 1-1.9, 2-2.9, and 3, respectively. Overall, 64% of students received an acceptable mark or better from the faculty committee. Furthermore, 82%, 91%, 64%, and 64% were acceptable or better in the “connectivity,” “organizations,” “individual,” and “technology” subcategories, respectively. For the raw numbers used to generate this report, see Appendix ‘X’. Recommendation(s) for Improvement The students did not do well (only 64% of papers were deemed acceptable) so there remains room for improvement. To improve the outcome, the curriculum committee, the department heads, the dean, and the DOCI will collaborate to formulate and implement the following solutions: Solutions to be added Documentation The process used to assess, analyze, and implement change must be documented. Attach to this report the pertinent part of the minutes of department or curriculum committee meetings detailing the activities in this process and the steps taken for continuous improvement for each learning goal. SECTION 4.0 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL FOUR SECTION 4.1 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL FOUR ACCOUNTING, ECONOMICS AND FINANCE Section 4.1.1 Learning Goal #4: Graduates of the BBA program will be knowledgeable in the functional areas of business and their integration. Learning Objective #4.1a1: Graduates of the BBA program will demonstrate a basic understanding of the common body of knowledge in Financial Accounting. Assessment Activity in ACCT 2301: Data Collection The Accounting faculty administered a set of questions to the 107 students taking ACCT 2301 in Spring 2009. The questions were embedded on the final exam and related specifically to the seven learning objectives common to all sections of ACCT 2301. These learning objectives are: Elements of the accounting equation and basic facets of double entry accounting Financial statements and their purpose Accounting for cash and preparing a bank reconciliation Accounting for types of receivables and payables Accounting for routine inventory issues Issues related to long term assets including acquisition, use and disposition Payroll accounting issues See Appendix A for the embedded questions on the exams related to each of the above enumerated learning objectives. Analysis The accounting faculty graded the work of their own students and reported the results to Dr. James Owens, the department head responsible for Accounting. Dr. Owens synthesized the results and presented them to the DOCI. See Appendix B for the results arranged by learning objective as noted above. The College of Business has determined that a score of 70% or better is acceptable for the course embedded questions. Students did acceptable work (greater than 70% correct) for every course learning objective. We are in the process of examining the questions where the students did not perform at an acceptable level to determine if they are reasonable for that particular topic or if there is a problem with the manner in which we are presenting a block of material. We will review the material presented in class and the nature of the questions regarding Objective 3 since cash management and bank statement reconciliation would seem to be one of the less demanding parts of the course, but students had the most difficulty with this material. Recommendations(s) for Improvement We are in the process of reviewing the questions for relevance given that in a few cases, allegedly easier questions had lower scores than those questions purported to be more difficult. We are also reviewing the relative amount of time and effort devoted to each block of material considered essential to a proper understanding of Accounting Principles. Documentation Faculty members in the Accounting area, together with the Department Head, will interact with the Director of Continuous Improvement and the Dean of the College of Business regarding needed changes both in the focus of the course materials as well as potential curriculum changes. These discussions will take place in sufficient time to make needed changes in course materials before the next long semester. Appendix A Learning Objective: Elements of the accounting equation and basic facets of double entry accounting 1. Which of the following is not a true statement about the accounting equation and its elements? The accounting equation is Assets = Liabilities – Owners’ Equity. Assets are the resources a business possesses. Liabilities represent debts of a business. Examples of assets are cash, accounts receivable, supplies and equipment. Owners’ equity represents the rights of the owners. 2. Revenue should be recognized when cash is received the service is performed the customer places an order the customer charges an order 3. Which of the following entries record the purchase of equipment on account? Equipment, debit; Accounts Payable, credit Equipment, debit; Cash credit Accounts Payable, debit; Equipment, credit Accounts Payable, debit; Notes Payable, credit Learning Objective: Financial statements and their purpose 4. The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or a year, is called a(n) Prior period statement Statement of owner’s equity Income statement Balance sheet 5. Liabilities are reported on the income statement statement of owner’s equity statement of cash flows balance sheet 6. The Statement of Owner’s Equity shows only net income, beginning and ending capital only total assets, beginning and ending capital only net income, beginning capital, and withdrawals all the changes in the owner’s capital as a result of net income, net loss, additional investments, and withdrawals. 3. Learning Objectives: Accounting for cash and preparing a bank reconciliation 7. The term cash includes a.coins, currency (paper money), checksb.money orders, and money on deposit that is available for unrestricted withdrawal c.short-term receivablesd.a and b 8. The amount of deposits in transit is included on the bank reconciliation as a(n) a.deduction from the balance per the depositor's booksb.deduction from the balance per bank statementc.addition to the balance per bank statementd.addition to the balance per depositor books 9. Which of the following would be deducted from the balance per books on a bank reconciliation? a. Service chargesb. Outstanding checksc. Deposits in transitd. Notes collected by the bank 4. Learning Objective: Accounting for types of receivables and payables 10. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the a.Uncollectible accounts expense for the yearb.total of the accounts receivables written-off during the year c.total estimated uncollectible accounts as of the end of the yeard.sum of all accounts that are past due. 11. Bright Co. holds Park Co.’s $20,000, 120 day, 9% note. The entry made by Bright Co. when the note is collected, assuming no interest has previously been accrued is: a.Cash 20,000 Notes Receivable 20,000b.Accounts Receivable 20,600 Notes Receivable 20,000 Interest Revenue 600c.Cash 20,600 Notes Receivable 20,000 Interest Revenue 600d.Accounts Receivable 20,600 Notes Revenue 20,000 Interest Revenue 600 12. The maturity value of a $40,000, 90-day, 6% note payable is a.$40,600b.$42,400c.$600d.$2,400 5. Learning Objective: Accounting for routine inventory issues 13. When purchases of merchandise are made for cash, using the perpetual method the transaction may be recorded with the following entry a.debit Cash; credit Merchandise Inventoryb.debit Merchandise Inventory; credit Cashc.debit Merchandise Inventory; credit Cash Discountsd.debit Merchandise Inventory; credit Purchases 14. Which of the following companies would be more likely to use the specific identification inventory costing method? a.Gordon’s Jewelersb.Lowe’sc.Best Buyd.Wal-Mart 15. 1/15,n/30 is interpreted as: a. 1% cash discount if the whole amount is paid within 15 days, the balance is due in 30 days. b. 15% cash discount if the whole amount is paid within 1day, the balance is due in 30 days. c. 30% discount if paid within 15 days. d. 1% discount if paid within 30 days. 6. Learning Objective: Issues related to long term assets including acquisition, use and disposition 16. A new machine with a purchase price of $94,000, with transportation costs of $8,000, installation costs of $6,000, and special acquisition fees of $2,000, would have a cost basis of a.$ 96,000b.$108,000c.$102,000d.$110,000 17. Computer equipment was acquired at the beginning of the year at a cost of $56,000 that has an estimated residual value of $3,000 and an estimated useful life of 5 years. Determine the 2nd year’s depreciation using straight-line depreciation. a.$11,200b.$22,400c.$10,600d.$13,600 18. On December 31, Bonds Baseball Company has decided to sell one of its batting cages. The initial cost of the equipment was $225,000 with an accumulated depreciation of $195,000. Depreciation has been taken up to the end of the year. The company found a company that is willing to buy the equipment for $10,000. What is the amount of the gain or loss on this transaction? a.Gain of $10,000b.Loss of $20,000c.No gain or lossd.Cannot be determined 7. Learning Objective: Payroll accounting issues 19. An employee receives an hourly rate of $25, with time and a half for all hours worked in excess of 40 during a week. Payroll data for the current week are as follows: hours worked, 46; federal income tax withheld, $350; cumulative earnings for the year prior to the current week, $99,700; social security tax rate, 6.0% on a maximum of $100,000; and Medicare tax rate, 1.5% on all earnings. What is the gross pay for the employee? a.$775.00b.$752.50c.$1,225.00d.$1,102.50 20. Which of the following are included in the employer's payroll taxes? a.SUTA taxesb.FUTA taxesc.FICA taxesd.all of the above 21. A pension plan which promises employees a fixed annual pension benefit, based on years of service and compensation, is called a(n) a.defined contribution planb.defined benefit planc.unfunded pland.funded plan Appendix B Course Learning Objective # 1: Elements of the accounting equation and basic facets of double entry accountingQ#1Q#2Q#3Avg. #Correct Avg. %Correct # Correct Answers101749590Avg. % Correct by Question94.47488.884.17% Course Learning Objective # 2: Financial statements and their purposeQ#4Q#5Q#6Avg. #Correct Avg. %Correct # Correct Answers10598101101.3Avg. % Correct by Question98.191.694.494.7% Course Learning Objective # 3: Accounting for cash and preparing a bank reconciliationQ#7Q#8Q#9Avg. #Correct Avg. %Correct # Correct Answers66847474.7Avg. % Correct by Question65.383.273.369.8% Course Learning Objective # 4: Accounting for types of receivables and payablesQ#10Q#11Q#12Avg. #Correct Avg. %Correct # Correct Answers64919583.3Avg. % Correct by Question63.489.293.177.9% Course Learning Objective # 5: Accounting for routine inventory issuesQ#13Q#14Q#15Avg. #Correct Avg. %Correct # Correct Answers589110283.7Avg. % Correct by Question57.490.198.178.2% Course Learning Objective # 6: Issues related to long term assets including acquisition, use and dispositionQ#16Q#17Q#18Avg. #Correct Avg. %Correct # Correct Answers839510193Avg. % Correct by Question82.288.894.486.9% Course Learning Objective # 7: Payroll accounting issuesQ#19Q#20Q#21Avg. #Correct Avg. %Correct # Correct Answers81668878.3Avg. % Correct by Question75.761.782.273.2% SECTION 4.1 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL FOUR ACCOUNTING, ECONOMICS AND FINANCE Section 4.1.2 Learning Goal #4: Graduates of the BBA program will be knowledgeable in the functional areas of business and their integration. Learning Objective #4.1a2: Graduates of the BBA program will demonstrate a basic understanding of the common body of knowledge in Managerial Accounting. Assessment Activity in ACCT 2302: Data Collection The Accounting faculty administered a set of questions to the 84 students taking ACCT 2302 in Spring 2009. The questions were embedded on the final exam and related specifically to the seven learning objectives common to all sections of ACCT 2302. These learning objectives are: Understand the nature of the corporate form of organization and the impact of transactions related to shareholders’ equity. Understand how to account for transactions related to issuing and investing in stocks and bonds. Understand the basic techniques used to analyze financial statements (including the statement of cash flows) Understand the differences between financial and managerial accounting. Understand the differences between job order and process cost systems, the various types of manufacturing costs, and the use of standard costs Understand the basic elements of the budgeting process. Understand the basic techniques used in managerial decision making, such as cost-volume-profit analysis, differential analysis, and capital investment analysis. See Appendix A for the embedded questions on the exams related to each of the above enumerated learning objectives. Analysis The accounting faculty graded the work of their own students and reported the results to Dr. James Owens, the department head responsible for Accounting. Dr. Owens synthesized the results and presented them to the DOCI. See Appendix B for the results arranged by learning objective as noted above. The College of Business has determined that a score of 70% or better is acceptable for the course embedded questions. Students did acceptable work (greater than 70% correct) for every course learning objective. We are in the process of examining the questions where the students did not perform at an acceptable level to determine if they are reasonable for that particular topic or if there is a problem with the manner in which we are presenting a block of material. We will review the material presented in class and the nature of the questions regarding Objective 5 cost systems since it was the single most poor performance area. Recommendations(s) for Improvement We are in the process of reviewing the questions for relevance given that the use of 50 questions for assessment purposes means the final exam is effectively pre-determined regardless of assigned faculty. We are also reviewing the relative amount of time and effort devoted to each block of material considered essential to a proper understanding of Accounting Principles. There is particular concern with reviewing the material for Learning Objective #5 given the results of this outcomes assessment. Documentation Faculty members in the Accounting area, together with the Department Head, will interact with the Director of Continuous Improvement and the Dean of the College of Business regarding needed changes both in the focus of the course materials as well as potential curriculum changes. These discussions will take place in sufficient time to make needed changes in course materials before the next long semester. Appendix A Learning Objective: Understand the nature of the corporate form of organization and the impact of transactions related to shareholders’ equity. 1. One of the main disadvantages of the corporate form is the a.professional managementb.double taxation of dividendsc.Charterd.corporation must issue stock 2. Stockholders' equity a.is usually equal to cash on handb.includes paid-in capital and liabilitiesc.includes retained earnings and paid-in capitald.is shown on the income statement 3. Hurd Company acquired a building valued at $160,000 for property tax purposes in exchange for 10,000 shares of its $5 par common stock. The stock is widely traded and selling for $15 per share. At what amount should the building be recorded by Hurd Company? a.$50,000b.$150,000c.$160,000d.$200,000 4. Treasury stock which was purchased for $2,000 is sold for $2,500. As a result of these two transactions combined a.income will be increased by $500b.stockholders' equity will be increased by $2,500c.stockholders' equity will be increased by $500d.stockholders' equity will not change 5. When a corporation completes a 3-for-1 stock split a.the ownership interest of current stockholders is decreasedb.the market price per share of the stock is decreasedc.the par value per share is decreasedd.b and c 6. The net effect to a corporation of the declaration and payment of a cash dividend is to a.decrease assets and decrease stockholders' equityb.decrease liabilities and decrease stockholders' equityc.increase stockholders' equity and decrease liabilitiesd.increase assets and increase stockholders' equity 7. The Poe Corporation has a simple capital structure. Thaw company has 50,000 shares of common stock outstanding. Net income for the year was $142,000. Poe declared and paid preferred stock dividends of $16,000 during the year. Earnings per share for the year is a.$3.16b.$2.84c.$2.52d.$.32 Learning Objective: Understand how to account for transactions related to issuing and investing in stocks and bonds. 8. Able Company owns 15,000 of the 50,000 shares of common stock outstanding of Troy Company and exercises a significant influence over its operating and financial policies. The investment should be accounted for by the a.equity methodb.market methodc.Cost or market methodd.Cost method 9. Financial statements in which financial data for two or more companies are combined as a single entity are called a.conventional statementsb.consolidated statementsc.audited statementsd.constitutional statements 10. When a corporation issues bonds, the price that buyers are willing to pay for the bonds does not depend on which of the following below a.face value of the bondsb.market rate of interest c.periodic interest to be paid on the bondsd.denominations the bonds are sold 11 One potential advantage of financing corporations through the use of bonds rather than common stock is a.the interest on bonds must be paid when dueb.the corporation must pay the bonds at maturityc.the interest expense is deductible for tax purposes by the corporationd.a higher earnings per share is guaranteed for existing common shareholders 12. Debenture bonds are a.bonds secured by specific assets of the issuing corporationb.bonds that have a single maturity datec.issued only by the federal governmentd.issued on the general credit of the corporation and do not pledge specific assets as collateral. 13. When the market rate of interest on bonds is higher than the contract rate, bonds will sell at a.a premiumb.their face valuec.their maturity valued.a discount 14. If $3,000,000 of 10% bonds are issued at 97, the amount of cash received from the sale is a.$3,300,000b.$3,000,000c.$3,090,000d.$2,910,000 15. The bond indenture may provide that funds for the payment of bonds at maturity be accumulated over the life of the issue. The amounts set aside are kept separate from other assets in a special fund called a(n) a.enterprise fundb.sinking fundc.special assessments fundd.general fund 16. The amortization of premium on bonds purchased as a long-term investment a.decreases the amount of interest expenseb.increases the amount of the investment accountc.decreases the amount of the investment accountd.increases the amount of interest revenue Understand the basic techniques used to analyze financial statements (including the statement of cash flows) 17. Which of the following should be shown on a statement of cash flows under the financing activity section? a.the purchase of a long-term investment in the common stock of another companyb.the payment of cash to retire a long-term note payable c.the proceeds from the sale of a buildingd.the issuance of a long-term note to acquire land 18. A company purchases equipment for $29,000 cash. This transaction should be shown on the statement of cash flows under a.investing activitiesb.financing activitiesc.noncash investing and financing activitiesd.operating activities 19. The statement of cash flows may be used by management to a.assess the liquidity of the businessb.assess the major policy decisions involving investments and financingc.determine dividend policyd.do all of the above 20. Sales for the year were $600,000. Accounts receivable were $100,000 and $80,000 at the beginning and end of the year. Cash received from customers to be reported on the cash flow statement using the direct method is a.$700,000b.$600,000c.$580,000d.$620,000 21. What type of analysis is indicated by the following? Increase (Decrease*)20062005AmountPercentCurrent assets$380,000 $ 500,000$120,000*24%*Fixed assets1,680,000 1,500,000180,00012% a.vertical analysisb.horizontal analysisc.liquidity analysisd.common-size analysis 22. An analysis in which all the components of an income statement are expressed as a percentage of net sales is called a.vertical analysisb.horizontal analysisc.liquidity analysisd.common-size analysis 23. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as a.solvency and leverageb.solvency and profitabilityc.solvency and liquidityd.solvency and equity Understand the differences between financial and managerial accounting. 24. In order to be useful to managers, management accounting reports should possess all of the following characteristics EXCEPT: a.provide objective measures of past operations and subjective estimates about future decisionsb.be prepared in accordance with generally accepted accounting principlesc.be provided at any time management needs informationd.be prepared to report information for any unit of the business to support decision making 25. What is the primary criterion for the preparation of managerial accounting reports? a.Relevance of the reportsb.Meet the manager needsc.Timing of the reportsd.Cost of the reports 26. Which of the following statements is false? a.There is no overlap between financial and managerial accounting.b.Managerial accounting sometimes relies on past information.c.Managerial accounting does not need to conform to GAAPd.Financial accounting must conform to GAAP. Learning Objective: Understand the differences between job order and process cost systems, the various types of manufacturing costs, and the use of standard costs 27. Which of the following is an example of direct labor cost for an airplane manufacturer? a.Cost of oil lubricants for factory machineryb.Cost of wages of assembly workerc.Salary of plant supervisord.Cost of jet engines 28. Which of the following would most likely use a job order costing system? a.A paper millb.A swimming pool installerc.A company that manufactures chlorine for swimming poolsd.An oil refinery 29. Which of the following is the correct flow of manufacturing costs? a.Raw materials, work in process, finished goods, cost of goods soldb.Raw materials, finished goods, cost of goods sold, work in process.c.Work in process, finished goods, raw materials, cost of goods soldd.Cost of goods sold, raw materials, work in process, finished goods. 30. Which of the following would most likely be a product cost? a.Salary of VP of sales.b.Advertising for a particular product.c.Drill bits for a drill press used in the plant assembly area.d.Salary of the company receptionist. 31. In a process cost system, ending inventory is valued by: a.finding the sum of all open job costsb.allocating departmental costs between completed and partially completed unitsc.multiplying units in ending inventory by the direct materials cost per unitd.all of the above 32. If Department K had 2,000 units, 45% completed, in process at the beginning of the period, 12,000 units were completed during the period, and 1,200 units were 40% completed at the end of the period, what was the number of equivalent units of production for the period if the first-in, first-out method is used to cost inventories? a.11,580b.11,280c.13,680d.10,000 33. The standard price and quantity of direct materials are separated because: a.GAAP reporting requires this separationb.direct materials prices are controlled by the purchasing department, and quantity used is controlled by the production departmentc.standard quantities are more difficult to estimate than standard pricesd.standard prices change more frequently than standard quantities 34. The following data relate to direct materials costs for November: Actual costs4,600 pounds at $5.50Standard costs4,500 pounds at $6.00 What is the direct materials quantity variance? a.$550 unfavorableb.$600 favorablec.$550 favorabled.$600 unfavorable 35. If the actual quantity of direct materials used in producing a commodity differs from the standard quantity, the variance is termed: a.controllable varianceb.price variancec.quantity varianced.rate variance 6. . Learning Objective: Understand the basic elements of the budgeting process. 36. A formal written statement of management's plans for the future, expressed in financial terms, is a: a.gross profit reportb.responsibility reportc.budgetd.performance report 37. McCabe Manufacturing Co.'s static budget at 8,000 units of production includes $40,000 for direct labor and $4,000 for electric power. Total fixed costs are $23,000. At 9,000 units of production, a flexible budget would show: a.variable costs of $49,500 and $25,875 of fixed costsb.variable costs of $44,000 and $23,000 of fixed costsc.variable costs of $49,500 and $23,000 of fixed costsd.variable and fixed costs totaling $75,375 38. Principal components of a master budget include which of the following? a.Production budgetb.Sales budgetc.Capital expenditures budgetd.All of the above 39. The first budget customarily prepared as part of an entity’s master budget is the: a.production budgetb.cash budgetc.sales budgetd.direct materials purchases 7. Learning Objective: Understand the basic techniques used in managerial decision making, such as cost-volume-profit analysis, differential analysis, and capital investment analysis. 40. Costs that vary in total in direct proportion to changes in an activity level are called: a.fixed costsb.sunk costsc.variable costsd.differential costs 41. A cost that has characteristics of both a variable cost and a fixed cost is called a: a.variable/fixed costb.mixed costc.discretionary costd.sunk cost 42. Contribution margin is: a.the excess of sales revenue over variable costb.another term for volume in the quot;
cost-volume-profitquot;
analysisc.profitd.the same as sales revenue 43. If fixed costs are $250,000, the unit selling price is $105, and the unit variable costs are $65, what is the break-even sales (units)? a.3,846 unitsb.2,381 unitsc.10,000 unitsd.6,250 units 44. The amount of increase or decrease in revenue that is expected from a particular course of action as compared with an alternative is termed: a.manufacturing marginb.contribution marginc.differential costd.differential revenue 45. Relevant revenues and costs focus on: a.activities that occurred in the pastb.monies already earned and/or spentc.last year's net incomed.differences between the alternatives being considered 46. Assume that Darrow Co. is considering disposing of equipment that cost $50,000 and has $40,000 of accumulated depreciation to date. Darrow Co. can sell the equipment through a broker for $25,000 less 5% commission. Alternatively, Minton Co. has offered to lease the equipment for five years for a total of $48,750. Darrow will incur repair, insurance, and property tax expenses estimated at $10,000 in total. At lease-end, the equipment is expected to have no residual value. The net differential income from the lease alternative is: a.$15,000b.$ 5,000c.$25,000d.$12,500 47. A practical approach which is frequently used by managers when setting normal long-run prices is the: a.cost-plus approachb.economic theory approachc.price graph approachd.market price approach 48. The process by which management plans, evaluates, and controls long-term investment decisions involving fixed assets is called: a.absorption cost analysisb.variable cost analysisc.capital investment analysisd.cost-volume-profit analysis 49. Which of the following are present value methods of analyzing capital investment proposals? a.Internal rate of return and average rate of returnb.Average rate of return and net present valuec.Net present value and internal rate of returnd.Net present value and payback 50. An anticipated purchase of equipment for $400,000, with a useful life of 8 years and no residual value, is expected to yield the following annual net incomes and net cash flows: YearNet IncomeNet Cash Flow1$60,000 $110,000 250,000100,000350,000100,000440,000 90,000540,000 90,000640,000 90,000740,000 90,000840,000 90,000 What is the cash payback period? a.5 yearsb.4 yearsc.6 yearsd.3 years Appendix B Course Learning Objective # 1: Understand the nature of the corporate form of organization and the impact of transactions related to shareholders’ equity.Q#1Q#2Q#3Q#4Q#5Q#6Q#7Avg. # CorrectAvg. % Correct# Correct8479706877506671% Correct98.992.982.479.390.658.678.183% Course Learning Objective # 2: Understand how to account for transactions related to issuing and investing in stocks and bonds.Q#8Q#9Q#10Q#11Q#12Q#13Q#14Q#15Q#16Avg. # CorrectAvg. % Correct# Correct74827669737373772169% Correct86.896.489.68185.785.785.790.624.680.7% Course Learning Objective # 3: Understand the basic techniques used to analyze financial statements (including the statement of cash flows)Q#17Q#18Q#19Q#20Q#21Q#22Q#23Avg. # CorrectAve. % Correct# Correct4174757182728471% Correct48.286.988.183.596.484.498.883.8% Course Learning Objective # 4: Understand the differences between financial and managerial accounting.Q#24Q#25Q#26Avg. # CorrectAvg. % Correct# Correct76807978% Correct89.393.992.892.0% Course Learning Objective # 5: Understand the differences between job order and process cost systems, the various types of manufacturing costs, and the use of standard costsQ#27Q#28Q#29Q#30Q#31Q#32Q#33Q#34Q#35Avg. # CorrectAvg. % Correct# Correct82777972595322417862% Correct96.490.493.284.769.061.926.048.392.173.6% Course Learning Objective # 6: Understand the basic elements of the budgeting process.Q#36Q#37Q#38Q#39Avg. # CorrectAve. % Correct# Correct8258798272% Correct96.468.392.996.484.9% Course Learning Objective # 7: Understand the basic techniques used in managerial decision making, such as cost-volume-profit analysis, differential analysis, and capital investment analysis.Q#40Q#41Q#42Q#43Q#44Q#45Q#46Q#47Q#48Q#49Q#50Avg. # CorrectAvg. % Correct# Correct8258375706266706272497770% Correct96.497.588.282.272.477.282.472.284.357.190.681.9% SECTION 4.1 BACHELOR OF BUSINESS ADMINISTRATION ASSESSMENT OF LEARNING GOAL FOUR ACCOUNTING, ECONOMICS AND FINANCE Section 4.1.3 Learning Goal #4: Graduates of the BBA program will be knowledgeable in the functional areas of business and their integration. Learning Objective #4.1b1: Graduates of the BBA program will demonstrate a basic understanding of the common body of knowledge in Macroeconomics. Assessment Activity in ECON 2301: Data Collection The Economics faculty administered a set of questions to the 90 students taking ECON 2301 in Spring 2009. The questions were embedded on the final exam and related specifically to the six learning objectives common to all sections of ECON 2301. These learning objectives are: Identify the major measures of national economic performance. Demonstrate an understanding of the causes of economic growth, business cycles, and inflation. Describe the role of the Federal Reserve System and the commercial banking industry in determining the supply of money and credit in the economy. Understand the impact and potential limitations of monetary policy. Understand the impact and potential limitations of fiscal policy. Demonstrate an understanding of the financial linkages between countries and the impact of these linkages on national economic performance and living standards. See Appendix A for the embedded questions on the exams related to each of the above enumerated learning objectives. Analysis The economics faculty graded the work of their own students and reported the results to Dr. James Owens, the department head responsible for Economics. Dr. Owens synthesized the results and presented them to the DOCI. See Appendix B for the results arranged by learning objective as noted above. The College of Business has determined that a score of 70% or better is acceptable for the course embedded questions. Students did acceptable work (greater than 70% correct) for course learning objectives 1, 3, and 5. Objectives 2 and 6 were reasonably close to acceptable levels except for very poor performance on one question in each of those two areas. The only area where the results were uniformly below acceptable levels was in course objective 4 which relates to monetary policy. We have looked

FULL REPORT OF ASSURANCE OF LEARNING RESULTS

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