De Anza College Accounting Classes

Student Learning Outcomes (SLO’s)

Updated 11/6/10

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

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.

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

Student Learning Outcome (1): Demonstrate a knowledge of how to assess and evaluate the information required to file a federal tax return.

Student Learning Outcome (2): Prepare and analyze an individual federal tax return to include various income sources, adjustments to income, itemized deductions and tax credits.

Accounting 67B Advanced Tax Accounting I

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.

Student Learning Outcome (2): Classify and determine federal and state tax treatment for individuals with gains, losses, employee and self-employment income and expense

Student Learning Outcome (3): Demonstrate a knowledge of tax treatment of depreciation, depletion and amortization.

Accounting 68 Advanced Tax Accounting II

Student Learning Outcome (1): Explain, differentiate, analyze and evaluate the differences between the taxation of individuals, partnerships, corporations and trusts.

Student Learning Outcome (2): Prepare and analyze a corporate, partnership, trust and gift tax federal return.

Accounting 75 Accounting for Government & Nonprofit Entities

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

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 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.