De Anza College Accounting Classes

Student Learning Outcomes (SLO’s)

Updated 11/6/14

 

Visit http://www.deanza.edu/slo/ to get more information about Student Learning Outcomes at De Anza College.  The following SLO’s have been adopted for our courses.

 

Accounting 1A Financial Accounting I  (Modified 10/21/10)

Student Learning Outcome (1): Demonstrate a knowledge of double entry accounting for business transactions and adjustments and prepare, explain and analyze financial statements using GAAP.

Student Learning Outcome (2): Analyze fundamental business concepts, how businesses operate, how accounting serves them and identify ethical issues in an accounting context.

Accounting 1B Financial Accounting II  (Modified 10/28/10)

Student Learning Outcome (1):  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 (2): Analyze and evaluate the capitalization of a firm using debt and equity and apply net present value methodology to the analysis.

Accounting 1C Managerial Accounting  (Modified 10/28/10)

Student Learning Outcome (1): 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 (1): Assess in a comprehensive manner the conceptual foundations and rationale that underlie accounting applications and preocedures.

Student Learning Outcome (2): Critique the effects of transactions and events on an entity's financial condition.

Student Learning Outcome (3): Compare and discuss the reporting differences between the International Accounting Standards and the US Generally Accepted Accounting Principles.

Accounting 51B Intermediate Accounting II

Student Learning Outcome (1): Demonstrate the ability to apply professional knowledge of the role of accountants in providing and ensuring the integrity of financial and other information.

Student Learning Outcome (2): Analyze a problem or situation based on selected facts and formulate an organized, concise approach to a solution.

Student Learning Outcome (3): Evaluate events which require research and extraction of relevant resources in the professional literature.

Accounting 52 Advanced Accounting

CURRENT

Student Learning Outcome (1): Demonstrate knowledge of business combinations; prepare, explain and analyze consolidating workpapers and financial statements.

Student Learning Outcome (2): Evaluate foreign currency transactions and prepare journal entries and workpapers to record these transactions.

Student Learning Outcome (3): Analyze partnership formation, operation, and dissolution issues and demonstrate an ability to properly record related transactions.

PROPOSED REVISION Effective Fall 2016

Student Learning Outcome (1): Demonstrate knowledge of business combinations, including foreign operations; prepare, explain and analyze consolidating workpapers and financial statements.

Student Learning Outcome (2): Analyze partnership formation, operation, and dissolution issues and demonstrate an ability to properly record related transactions.

Accounting 58 Auditing

Student Learning Outcome (1): List the 10 GAASs (Generally Accepted Auditing Standards) and explain how and why they are followed.

Student Learning Outcome (2): Demonstrate knowledge of how GAAS are integrated throughout the financial audit examination process.

Student Learning Outcome (3): 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 (1): Research payroll tax laws and evaluate accounting options to comply with these laws.

Student Learning Outcome (2): Produce payroll tax reports and related journal entries.

Accounting 66 Cost Accounting

Student Learning Outcome (1): Identify, describe, and explain the way managers use cost accounting information to create value, to make decisions, and to evaluate performance in organizations.

Student Learning Outcome (2): Define basic cost behaviors and explain how material, labor, and overhead costs are applied to a product at each stage of the production process.

Student Learning Outcome (3): Explain the concept of activity-based cost management and demonstrate its use for operational decisions.

Student Learning Outcome (4): Identify current trends in cost accounting.

 

Accounting 67A Federal Income Tax (Modified 11/06/14)

Student Learning Outcome (1): Demonstrate knowledge of how to assess and evaluate information required to file a federal 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 67B Advanced Tax Accounting I (Modified 11/06/14)

Student Learning Outcome (1): Demonstrate a knowledge of how to apply tax law for the preparation of individual tax returns for gross income and taxable income purposes, depreciation, depletion and amortization and classify and determine federal and state tax treatment for individuals with gains, losses, employee and self-employment income and expense.

Accounting 68 Advanced Tax Accounting II (Modified 11/06/14)

 

Student Learning Outcome (1): 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 (Modified 11/06/14)

Student Learning Outcome (1): Demonstrate competency in critical thinking by deconstructing various frauds to determine how the frauds could be perpetrated and how they might be mitigated.

Student Learning Outcome (2): Communicate effectively to demonstrate knowledge of information as well as ability to reduce complex information into an understandable format.

 

Accounting 75 Accounting for Government & Nonprofit Entities

CURRENT

Student Learning Outcome (1): Demonstrate knowledge of double entry accounting for economic transactions and adjustments within the governmental and nonprofit environments.

Student Learning Outcome (2): Prepare, explain and analyze governmental and nonprofit financial statements using GAAP and identify the various users of financial statements

PROPOSED REVISION Effective Fall 2016

Student Learning Outcome (1): 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 (1): Convert a manual accounting system to a computerized system and analyze the differences between the two.

Student Learning Outcome (2): 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 (3): Utilize the resulting output from an accounting software system to demonstrate a knowledge of financial management.

 

Accounting 87AH Computerized Accounting Programs I (Peachtree - Windows)

PROPOSED REVISION Effective Fall 2015

Student Learning Outcome (1): 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 (1): Evaluate accounting problems; then design and construct Excel spreadsheets to solve those problems.

 

Accounting 105 Basic Financial Accounting Procedures

Student Learning Outcome (1): Analyze basic business transactions and record them using double-entry accounting.

Student Learning Outcome (2): Post journal entries to the general ledger and prepare relevant internal and external financial statements.

Student Learning Outcome (3): Evaluate and record merchandising transactions using perpetual and periodic inventory systems, incorporating various cost flow methods.