De Anza College Accounting Classes
Student Learning Outcomes (SLO’s)
Updated 9/21/18
Visit http://www.deanza.edu/slo/ to get more information about
Student Learning Outcomes at De Anza College.
Visit http://ecms.deanza.edu/deptoutlinespublic.html to view course outlines and
related SLO’s. The following SLO’s have been adopted for our courses.
Accounting 1A/1AH Financial
Accounting I
• Student Learning
Outcome: Demonstrate a knowledge of double entry accounting for business
transactions and adjustments and prepare, explain and analyze financial
statements using GAAP.
• Student Learning
Outcome: Analyze fundamental business concepts, how businesses operate, how
accounting serves them and identify ethical issues in an accounting context.
Accounting 1B/1BH Financial
Accounting II
• Student Learning
Outcome: Demonstrate a knowledge of the users of accounting information and
forms or business ownership, risks and capitalization of each and prepare,
analyze and evaluate the financial structure of a firm using corporate
financial statements (and include the statement of cash flows).
• Student Learning
Outcome: Analyze and evaluate the capitalization of a firm using debt and
equity and apply net present value methodology to the analysis.
Accounting 1C/1CH Managerial
Accounting
• Student Learning
Outcome: Identify elements of cost for a business and explain and analyze how
costs are allocated and assessed for various users. Compare and contrast the
cost acct system for a manufacturer, merchandiser and service firm and
distinguish the differences and similarities between financial reporting and
cost accounting and utilize npv and irr for evaluating the financial viability of a business
decision.
Accounting 51A
Intermediate Accounting I
• Student Learning
Outcome: Assess in a comprehensive manner the conceptual foundations and
rationale that underlie accounting applications and critique the effects of
transactions and events on an entity's financial condition.
Accounting 51B Intermediate
Accounting II
• Student Learning
Outcome: Demonstrate the ability to apply professional knowledge of the role of
accountants in providing and ensuring the integrity of financial and other
information relating to the equity and/or debt capitalization of a company.
Accounting 52 Advanced
Accounting
• Student Learning
Outcome: Demonstrate knowledge of business combinations; prepare, explain and
analyze consolidating workpapers and financial
statements.
• Student Learning
Outcome: Demonstrate knowledge of governmental, not-for-profit, and partnership
accounting; and demonstrate an ability to properly record related transactions
and prepare related financial statements.
Accounting 58 Auditing
• Student Learning
Outcome: List the 10 GAASs (Generally Accepted Auditing Standards) and explain
how and why they are followed.
• Student Learning
Outcome: Demonstrate knowledge of how GAAS are integrated throughout the
financial audit examination process.
• Student Learning
Outcome: Demonstrate knowledge of a systematic audit approach using the three
major underlying and interlinked concepts: audit risk, audit materiality, and
audit evidence.
Accounting 64 Payroll and
Business Tax Accounting
• Student Learning
Outcome: Research payroll tax laws and evaluate accounting options to comply
with these laws.
• Student Learning
Outcome: Produce payroll tax reports and related journal entries.
Accounting 66 Cost
Accounting
• Student Learning
Outcome: Identify, describe, and explain the way managers use cost accounting
information to create value, to make decisions, and to evaluate performance in
organizations and identify current trends in cost accounting and how they
affect organizational decisions.
• Student Learning
Outcome: Define basic cost behaviors and explain how material, labor, and
overhead costs are applied to a product at each stage of the production process
and explain the concept of activity-based cost management and demonstrate its
use for operational decisions.
Accounting 67 Individual
Income Taxation
• Student Learning
Outcome: Demonstrate knowledge of how to assess and evaluate information
required to file a federal and state tax return and be able to prepare and
analyze an individual income tax return from various income sources,
adjustments to income, itemized deductions and tax credits.
Accounting 68 Advanced Tax
Accounting
• Student Learning
Outcome: Explain, differentiate, analyze and evaluate the differences between
the taxation of individuals, partnerships, corporations and trusts and prepare
and analyze a corporate, partnership, trust and gift tax federal return.
Accounting 73 Fraud Detection and Deterrence
• Student Learning
Outcome: Demonstrate competency in critical thinking by deconstructing various
frauds to determine how the frauds could be perpetrated, detected, and
mitigated.
Accounting 74 Accounting
Ethics
• Student
Learning Outcome: Demonstrate competency in identifying, assessing and
interpreting ethical issues in accounting and explain the costs and risks of
unethical practices in business from the point of view of all relevant
stakeholders.
Accounting 75 Accounting
for Government & Nonprofit Entities
• Student Learning
Outcome: Demonstrate knowledge of the accounting cycle from transactions
through financial statement preparation and analysis for governmental and
nonprofit organizations.
Accounting 86 Computer
Accounting Systems
• Student Learning
Outcome: Convert a manual accounting system to a computerized system and
analyze the differences between the two.
• Student Learning
Outcome: Using a generic accounting software, demonstrate the understanding of
accounting and accounting software needed to enter transactions and complete
the accounting cycle.
• Student Learning
Outcome: Utilize the resulting output from an accounting software system to
demonstrate a knowledge of financial management.
Accounting 87AH Computerized Accounting Programs I (Peachtree - Windows)
• Student Learning
Outcome: Using an existing Accounting Software Program, demonstrate the
understanding of accounting and accounting software necessary to enter
transactions and complete the accounting cycle.
Accounting 88 Excel
Spreadsheets for Accounting
• Student Learning
Outcome: Evaluate accounting problems; then design and construct Excel
spreadsheets to solve those problems.
Accounting 105 Basic
Financial Accounting Procedures
• Student Learning
Outcome: Analyze basic business transactions and record them using double-entry
accounting by journalizing, posting entries to the general ledger and preparing
relevant internal and external financial statements to include the evaluation
of merchandising transactions using perpetual and periodic inventory systems
and incorporating various cost flow methods.