Leeward Community College

Della Kunimune

Student Learning Outcome (SLO) Assessment Template

Course Alpha and Number: ACC 202
Course Title: Managerial Accounting
Name(s) of Instructor(s): Shelley Ota, Kathy Hill, Michael Fujita,
Tina Lee, lecturers
Division: Business Technology
Date: September 27, 2006
What Student Learning Outcome was assessed?
5. Analyze, record, and report the activities of a manufacturing company
using process cost, job order cost, and standard cost accounting systems.
6. Prepare information and reports that may be used by management to
plan, direct, motivate, and control a business using Cost-Volume-Profit
analysis, incremental analysis, and operational and capital budgeting
techniques.
Phase 1
A. Describe the assessment tool (test, survey, rubric, etc.) used. Cut
and paste your tool below if possible.

ACC 202 Course Assessment Questions

Please include these chapter questions on the appropriate exam.
Chapter 24 Question 92
Reed Merchandising Company expects to purchase $60,000 of materials in July and
$70,000 of materials in August. Three-quarters of all purchases are paid for in the month
of purchase, and the other one-fourth are paid for in the month following the month of
purchase. How much will Augusts cash disbursements for materials purchases be?
a. $45,000
b. $52,000
c. $67,500**
d. $70,000
Chapter 25 Question 55
The master budget of Benedict Company shows that the planned activity level for next
year is expected to be 50,000 machine hours. At this level of activity, the following
manufacturing overhead costs are expected:
Indirect labor
Machine supplies
Indirect materials
Depreciation on factory building
Total manufacturing overhead

$480,000
120,000
140,000
100,000
$840,000

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A flexible budget for a level of activity of 60,000 machine hours would show total
manufacturing overhead costs of
a. $988,000**
b. $840,000
c. $1,008,000
d. $908,000
Chapter 27 Question 68
Sams Manufacturing Company can make 100 units of a necessary component part with
the following costs:
Direct Materials
$70,000
Direct Labor
13,000
Variable Overhead
40,000
Fixed Overhead
27,000
If Sams Manufacturing Company can purchase the component externally for $135,000
and only $8,000 of the fixed costs can be avoided, what is the correct make or buy
decision?
a. Make and save $4,000**
b. Buy and save $4,000
c. Make and save $20,000
d. Buy and save $20,000
Chapter 27 Question 78
Kimble Company gathered the following data about the three products that it produces:
Product
A
B
C

Present
Sales Value
$ 9,000
15,000
11,000

Estimated Additional
Processing Costs
$ 6,000
5,000
3,000

Estimated Sales
if Processed Further
$ 16,000
18,000
16,000

Which of the products should not be processed further?

a. Product A
b. Product B**
c. Product C
d. Products A and C
B. Who was the data collected from? How many were collected?
We collected a sample size of 15 students from three classes of
approximately 67 students. Students were chosen randomly by
accounting coordinator.

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C. What were the results of the assessment?

ACC 202 Questions
#
Correct
Chapter 24
# 92: Reed Merchandising Company
15.00

Total

%
Correct

15.00

100.00%

Chapter 25
#55: The master budget of Benedict

3.00

15.00

20.00%

Chapter 27
#68: Sam's Manufacturing Company

9.00

15.00

60.00%

#78: Kimble Company gathered

8.00

15.00

53.33%

Overall
Average

58.33%

D. What changes are needed based on your assessment?

This assessment needs to be repeated. Students performed poorly on some
of the questions in the Spring 2005 assessment. One of the instructors used
incorrect questions on the exam as they were incorrect in the solutions
manual provided by the publisher. This may explain part of the poor
performance. Instructors will also have students practice the concepts being
assessed through homework, quizzes, and in-class problems before the
exam this semester to improve performance.
Phase 2
E. What changes were implemented as a result of your initial
assessment?
We had a meeting with the accounting faculty at the beginning of
the Fall 2005 semester to discuss the results of the assessment.
Instructors will focus on these topics this semester to see if results
can be improved. We also have a tutoring program at the LRC for
accounting students that we hope will also help.
F. What were the results of those changes?
For the Fall 2005 assessment, we changed our collection process.
Instead of taking small sample sizes from several classes, we used
the majority of all class results. Some of the results actually
dropped from Spring 2005, but in other areas there was
improvement. Using all of a class provides different insight into how
students are doing. We should probably decide whether to repeat

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this assessment with all students in ACC 202 to see how the results
change. See comparison table below.
ACC 202 Questions
Spring
2005
Fall 2005
% Correct % Correct
Trend
Chapter 24
# 92: Reed Merchandising Company

100.00%
82.22%
82.22%
Chapter 25
#55: The master budget of Benedict

20.00%

19.35%

96.77%

Chapter 27
#68: Sam's Manufacturing Company

60.00%

75.86%

126.44%

#78: Kimble Company gathered

Total students

53.33%
15

65.52%
29 to 45

122.84%

G. What will be done for the next assessment of this course?

In future semesters, we will continue to focus on student
understanding of these topics. Additionally we will look at using a
different form of assessment tool to better assess student learning.
At our accounting meeting on 9/27/06 we discussed looking at SLOs
2 and 3 the next time we assess ACC 202. We think using a project
that combines the statement of cash flow and financial statement
analysis would be a good assessment tool.