De Anza College Accounting Classes

Student Learning Outcomes (SLO’s)

Updated 9/21/18


Visit to get more information about Student Learning Outcomes at De Anza College.  Visit 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.