Accounting (NYS CPA Track)

FY 2014 Enrollment: 68; Graduate: 0

Program Educational Objectives:

As an Excelsior College bachelor's level business graduate, within a few years of graduation, you are expected to:

  1. Apply general and discipline specific concepts and methodologies to identify, analyze and solve business problems.
  2. Demonstrate an individual desire and commitment to remain current with and adaptive to changing business conditions through continuous learning and self-improvement.
  3. Demonstrate independent thinking, function effectively in team-oriented settings, and maintain a high level of performance in a professional business environment.
  4. Communicate effectively in a professional business environment.
  5. Perform ethically and professionally in business and society.
  6. Attain increasing levels of responsibility and leadership in one's chosen career field.

Program Outcomes: What Will I Learn?

  1. Demonstrate comprehension of the principles of accounting, marketing, finance, management, and economics.
  2. Describe generally-accepted accounting concepts, theories, and applications.
  3. Demonstrate comprehension of the legal and social environment of business.
  4. Demonstrate comprehension of the global environment of business.
  5. Apply ethical considerations to the obligations and responsibilities of business.
  6. Employ information literacy techniques.
  7. Communicate effectively, orally, and in writing.
  8. Apply business tools to real-world situations.
  9. Apply business concepts and functions in an integrated manner.
  10. Evaluate individual and corporate taxation policies, regulations, and practices of business organizations.
  11. Analyze advanced financial and accounting management strategies and applications.
  12. Integrate advanced accounting decision making tools for evaluating financial statements, conducting audits, and performing cost accounting.

Evidence of Student Learning - Internal: How will the program measure what I have learned?

Accounting Program Outcomes Assessment

Assessment Methodology

The achievement of program outcomes is assessed through various measures. Specifically, four metrics will be used to measure the achievement of program outcomes:

Direct Measure 1: The percentage of the BUS495 students who receives a rating of 2 (out of 3) or higher on the Capstone Rubric for the designate program outcome.

Direct Measures 2&3: The percentage of the students who receive a grade of B or higher on two selected course embedded assessments that measure the related program outcome.

Indirect Measure 1: The mean of the graduates' perceptions of their achievement of the related program outcomes (data collected from the exit survey).

Indirect Measure 2 (Reference): The mean of the graduates' perceptions of their achievement of the related program outcomes (data collected from the one-year survey). The results of the one year post-graduation survey are used as a reference to provide a longitudinal perspective on students' attainment of program outcomes. It is not a valid measure of program outcome attainment.

Level of Achievement

Highly Achieved:

  1. 85% or more of BUS495 students will receive a rating of 2 (out of 3) or better on the Capstone Rubric for the designate program outcome.
  2. 85% or more of students will receive a grade of B or better on two selected course embedded assessments that measure the related program outcome.
  3. From the results of the exit survey, the mean of the graduates' perceptions of their achievement of the related program outcomes will be 5 or higher on a 6-point Likert-scale.
  4. From the results of the one-year post graduate survey, the mean of the graduates' perceptions of their achievement of the related program outcome will be 5 or higher on a 6-point Likert-scale.

Meets Standard:

  1. 70% to 84% of BUS495 students will receive a grade of 2 (out of 3) or better on the Capstone Rubric for the designated program outcome.
  2. 70% to 84% of students will receive a grade of B or better on two selected course embedded assessments that measure the related program outcome.
  3. From the results of the exit survey, the mean of the graduates' perceptions of their achievement of the related program outcome will be 4 or higher on a 6-point Likert-scale.
  4. From the results of the one-year post graduate survey, the mean of the graduates' perceptions of their achievement of the related program outcome will be 4 or higher on a 6-point Likert-scale.

Needs Improvement:

  1. Less than 70% of BUS495 students will receive a grade of 2 (out of 3) or better on the Capstone Rubric for the designated program outcome.
  2. Less than 70% of students will receive a grade of B or better on two selected course embedded assessments that measure the related program outcome.
  3. From the results of the exit survey, the mean of the graduates' perceptions of their achievement of the related program outcome will be 3 or higher on a 6-point Likert-scale.
  4. From the results of the one-year post graduate survey, the mean of the graduates' perceptions of their achievement of the related program outcome will be 3 or higher on a 6-point Likert-scale.

BUS 495 Business Strategy is the capstone case study course in managerial decision making intended to integrate previous training in the functional areas of business (accounting, finance, marketing, operations, and personnel). During the course a student should demonstrate analytical and critical thinking in a range of fields; apply disciplinary business knowledge of mathematics/sciences in business contexts; understand the ethical implications of actions; and demonstrate competency in use of relevant information technologies. All the students enrolled in the baccalaureate degree in business should receive a grade of "C" or better to successfully complete the course.

Program Outcome Achievement Results

Data range: May 2013 Term to March 2014 Term

Program Outcome 1 - Demonstrate comprehension of the principles of accounting, marketing, finance, management, and economics.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO1 - Highly Achieved
  2. 50% (2/4) of the students received a B or better in the embedded assessment 1 (Final Exam in ACC211) for PO1 - Needs Improvement
  3. 100% (5/5) of the students received a B or better in the embedded assessment 2 (M8A1 in ECO 260)for PO1 – Highly Achieved
  4. NA - Exit Survey graduate responses related to PO1
  5. NA - One-year Survey graduate responses related to PO1

Program Outcome 2 - Describe generally-accepted accounting concepts, theories, and applications.

  1. NA (0/0) of the students received a 2 out of 3 or better in the Capstone Rubric for PO2
  2. 83% (5/6) of the students received a B or better in the embedded assessment 1 (M2A1 in ACC314) for PO2 – Meets Standard
  3. 75% (3/4) of the students received a B or better in the embedded assessment 2 (M1A1 in ACC315) for PO2 – Meets Standard
  4. NA- Exit Survey graduate responses related to PO2
  5. NA- One-year Survey graduate responses related to PO2

Program Outcome 3 - Demonstrate comprehension of the legal and social environment of business.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO4 - Highly Achieved
  2. 50% (3/6) of the students received a B or better in the embedded assessment 1 (M7A3 in BUS230) for PO3 – Needs Improvement
  3. 100% (3/3) of the students received a B or better in the embedded assessment 2 (M2A1 in BUS311) for PO3 – Highly Achieved
  4. NA - Exit Survey graduate responses related to PO3
  5. NA - One-year Survey graduate responses related to PO3

Program Outcome 4 - Demonstrate comprehension of the global environment of business.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO4 - Highly Achieved
  2. 100% (6/6) of the students received a B or better in the embedded assessment 1 (M8A1 in BUS230) for PO4 – Highly Achieved
  3. 90% (9/10) of the students received a B or better in the embedded assessment 2 (M2A1 in ECO262)for PO4 – Highly Achieved
  4. NA - Exit Survey graduate responses related to PO4
  5. NA- One-year Survey graduate responses related to PO4

Program Outcome 5 - Apply ethical considerations to the obligations and responsibilities of business.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO5 - Highly Achieve
  2. 100% (5/5) of the students received a B or better in the embedded assessment 1 (M2A1- BUS341) for PO5 – Highly Achieved
  3. 100% (5/5) of the students received a B or better in the embedded assessment 2 (M8A1 in BUS 323) for PO5 - Highly Achieved
  4. NA -Exit Survey graduate responses related to PO5
  5. NA - One-year Survey graduate responses related to PO5

Program Outcome 6 - Employ information literacy techniques.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO6 - Highly Achieved
  2. 75% (3/4) of the students received a B or better in the embedded assessment 1 (M8A1 in BUS221) for PO6 – Meets Standard
  3. 100% (2/2) of the students received a B or better in the embedded assessment 2 (M8A1 in BUS351) for PO6 - Highly Achieved
  4. NA- Exit Survey graduate responses related to PO6
  5. NA - One-year Survey graduate responses related to PO6

Program Outcome 7 - Communicate effectively, orally, and in writing.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO7 - Highly Achieved
  2. 60% (3/5) of the students received a B better in the embedded assessment 1 (M5A2 in BUS221) for PO7 – Needs Improvement
  3. 100% (2/2) of the students received a B better in the embedded assessment 2 (M7A1 in BUS311) for PO7
  4. NA- Exit Survey graduate responses related to PO7
  5. NA - One-year Survey graduate responses related to PO7

Program Outcome 8 - Apply business tools to real-world situations.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO8 - Highly Achieve
  2. 100% (3/3) of the students received a B better in the embedded assessment 1 (M4 Midterm Exam in BUS233) for PO8 - Highly Achieved
  3. 100% (4/4) of the students received a B better in the embedded assessment 2 (M5A1 in BUS350) for PO8 – Highly Achieved
  4. NA- Exit Survey graduate responses related to PO8
  5. NA- One-year Survey graduate responses related to PO8

Program Outcome 9 - Apply business concepts and functions in an integrated manner.

  1. 100% (2/2) of the students received a 2 out of 3 or better in the Capstone Rubric for PO9 - Highly Achieved
  2. 75% (3/4) of the students received a B better in the embedded assessment 1 (M8A1 in BUS341) for PO9- Meets Standard
  3. 100% (3/3) of the students received a B better in the embedded assessment 2 (M8A1 in BUS425) for PO9– Highly Achieved
  4. NA- Exit Survey graduate responses related to PO9
  5. NA- One-year Survey graduate responses related to PO9

Program Outcome 10 – Evaluate individual and corporate taxation policies, regulations, and practices of business organizations.

  1. NA (0/0) of the students received a 2 out of 3 or better in the Capstone Rubric for PO10
  2. 75% (3/4) of the students received a B better in the embedded assessment 1 (M1A1 in ACC417) for PO10- Meets Standard
  3. 100% (4/4) of the students received a B better in the embedded assessment 2 (M6A1 in ACC417) for PO10– Highly Achieved
  4. NA- Exit Survey graduate responses related to PO10
  5. NA- One-year Survey graduate responses related to PO10

Program Outcome 11  – Analyze advanced financial and accounting management strategies and application.

  1. NA (0/0) of the students received a 2 out of 3 or better in the Capstone Rubric for PO11
  2. 100% (2/2) of the students received a B better in the embedded assessment 1 (M5A1 in ACC415) for PO11- Highly Achieved
  3. 100% (1/1) of the students received a B better in the embedded assessment 2 (M7A1 in ACC415) for PO11– Highly Achieved
  4. NA- Exit Survey graduate responses related to PO11
  5. NA- One-year Survey graduate responses related to PO11

Program Outcome 12  – Integrate advanced accounting decision making tools for evaluating financial statements, conducting audits, and performing cost accounting.

  1. NA (0/0) of the students received a 2 out of 3 or better in the Capstone Rubric for PO12
  2. 100% (2/2) of the students received a B better in the embedded assessment 1 (M4 Midterm Exam in ACC360) for PO12- Highly Achieved
  3. 100% (1/1) of the students received a B better in the embedded assessment 2 (M7A1 in ACC400) for PO12– Highly Achieved
  4. NA- Exit Survey graduate responses related to PO12
  5. NA- One-year Survey graduate responses related to PO12

Capstone Exam Results

A comprehensive capstone examination has been administered to all baccalaureate degree students at the conclusion of the BUS 495 Business Strategy since June 2008. The capstone examination consists of 100 objective questions that assess the most common and most important topics and skills in eight core content areas within the College's baccalaureate degree business curriculum.

From May 2013 to March 2014, the total number of students who took the exam was 173, out of which 3 are Accounting students. The overall mean of percentage of correctness is 63.6%. The mean of percentage of correctness in each core concept is shown below:

  • 80.5% - Accounting
  • 80.0% - Economics
  • 69.6% - Management
  • 71.5% - Quantitative Business Analysis
  • 91.7% - Information Systems and Computer Application
  • 79.2% - Finance
  • 66.7% - Marketing
  • 63.9% - Legal and Social Environment

Excelsior College
7 Columbia Circle
Albany, NY 12203-5159

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888-647-2388 ext. 21