University of Hawaii Community Colleges
Instructional Annual Report of Program Data (ARPD)

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Review Year: College: Program:

College: Leeward Community College
Program: Accounting

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The last comprehensive review for this program was on January 2012, and can be viewed at:

Program Description

The Accounting Program offers the following certificates and degree:

Certificate of Completion in Small Business Accounting: The Certificate of Completion in Small Business Accounting is for the student who wishes to quickly acquire accounting knowledge to be applied in a new or continuing small business. This certificate can be earned by attending live or online classes. (12 or 15 credits)

Certificate of Achievement in Accounting: The Certificate of Achievement is designed to prepare the student for entry-level accounting positions in accounts receivable, accounts payable, payroll, inventory, bookkeeping, and other related fields. (31 credits)

Associate in Science degree in Accounting: The Associate in Science degree is designed to prepare the student for entry-level accounting positions in accounts receivable, accounts payable, payroll, inventory, bookkeeping, and other related fields. (60 credits)

We emphasize our students’ development in the areas of analytical knowledge, communication skills, and computer applications. Our accounting programs provide solid foundations for any business career in government and private industry. In order to obtain an accounting certificate or degree, students must pass all required accounting courses with a grade of “C” or better.
Recommended schedules for full-time students: please see an academic advisor for help in choosing ACC 124 or ACC 201.

Part I. Quantitative Indicators

Overall Program Health: Healthy

Majors Included: ACC,SBAC     Program CIP: 52.0301

Demand Indicators Program Year Demand Health Call
10-11 11-12 12-13
1 New & Replacement Positions (State) 210 259 264 Healthy
2 *New & Replacement Positions (County Prorated) 74 93 99
3 *Number of Majors 200.5 204 200
3a     Number of Majors Native Hawaiian 49 45 41
3b     Fall Full-Time 49% 45% 46%
3c     Fall Part-Time 51% 55% 54%
3d     Fall Part-Time who are Full-Time in System 2% 1% 2%
3e     Spring Full-Time 39% 44% 46%
3f     Spring Part-Time 61% 56% 54%
3g     Spring Part-Time who are Full-Time in System 3% 2% 1%
4 SSH Program Majors in Program Classes 1,455 1,311 1,266
5 SSH Non-Majors in Program Classes 4,107 4,266 3,702
6 SSH in All Program Classes 5,562 5,577 4,968
7 FTE Enrollment in Program Classes 185 186 166
8 Total Number of Classes Taught 82 83 79

Efficiency Indicators Program Year Efficiency Health Call
10-11 11-12 12-13
9 Average Class Size 22.6 22.4 21.0 Healthy
10 *Fill Rate 89.2% 87.8% 82.6%
11 FTE BOR Appointed Faculty 3 4 4
12 *Majors to FTE BOR Appointed Faculty 66.8 51 50
13 Majors to Analytic FTE Faculty 22.0 22.1 22.8
13a Analytic FTE Faculty 9.1 9.2 8.8
14 Overall Program Budget Allocation $540,910 $504,513 $476,930
14a General Funded Budget Allocation $540,910 $504,513 $466,578
14b Special/Federal Budget Allocation $0 $0 $3,685
14c Tuition and Fees $0 $0 $6,667
15 Cost per SSH $97 $90 $96
16 Number of Low-Enrolled (<10) Classes 0 0 1
*Data element used in health call calculation Last Updated: January 27, 2014

Effectiveness Indicators Program Year Effectiveness Health Call
10-11 11-12 12-13
17 Successful Completion (Equivalent C or Higher) 71% 73% 73% Cautionary
18 Withdrawals (Grade = W) 129 120 114
19 *Persistence Fall to Spring 73.4% 73.1% 66.5%
19a Persistence Fall to Fall     41.4%
20 *Unduplicated Degrees/Certificates Awarded 44 30 39
20a Degrees Awarded 28 17 23
20b Certificates of Achievement Awarded 20 10 23
20c Advanced Professional Certificates Awarded 0 0 0
20d Other Certificates Awarded 32 14 26
21 External Licensing Exams Passed   Not Reported Not Reported
22 Transfers to UH 4-yr 17 13 14
22a Transfers with credential from program 7 6 4
22b Transfers without credential from program 10 7 10

Distance Education:
Completely On-line Classes
Program Year  
10-11 11-12 12-13
23 Number of Distance Education Classes Taught 44 47 44  
24 Enrollments Distance Education Classes 1,065 1,096 966
25 Fill Rate 93% 91% 85%
26 Successful Completion (Equivalent C or Higher) 74% 73% 72%
27 Withdrawals (Grade = W) 74 80 72
28 Persistence (Fall to Spring Not Limited to Distance Education) 63% 60% 63%

Perkins IV Core Indicators
Goal Actual Met  
29 1P1 Technical Skills Attainment 90.00 88.89 Not Met  
30 2P1 Completion 50.00 31.75 Not Met
31 3P1 Student Retention or Transfer 74.25 73.11 Not Met
32 4P1 Student Placement 60.00 63.79 Met
33 5P1 Nontraditional Participation N/A N/A N/A
34 5P2 Nontraditional Completion N/A N/A N/A

Performance Funding Program Year  
10-11 11-12 12-13
35 Number of Degrees and Certificates     46  
36 Number of Degrees and Certificates Native Hawaiian     16
37 Number of Degrees and Certificates STEM     Not STEM
38 Number of Pell Recipients     107
39 Number of Transfers to UH 4-yr     14
*Data element used in health call calculation Last Updated: January 27, 2014
Glossary | Health Call Scoring Rubric

Part II. Analysis of the Program

DEMAND: The ARPD for 2013 shows the number of new and replacement accounting positions (County Prorated) increased slightly from 93 (Program Year 2011-2012) to 99 (Program Year 2012-2013).  It seems that the growth for accounting positions has tapered off.  The number of Accounting majors has remained relatively constant for the past five years (approximately 200).  Overall, demand is considered “healthy” with a ratio of 2.0 (majors to replacement positions).

The UH Accounting Program Coordinating Council (PCC) agreed to revise the Program CIP code from 52.0301 (CPA bound careers) to 52.0302 (bookkeeping bound careers).  The group and Leeward Accounting Program realize that the number of jobs in the “bookkeeping” sector is lower than upper-level accounting positions and anticipate a drop in “demand” for the next academic year.

There was an overall drop in enrollment in Accounting courses of about 10%.  The Accounting Program has been working closely with the Retention Specialist to improve retention of students in our courses and program.  One of the barriers for student success is purchasing the required textbook and access code for the course management website.  In the Spring 2013 semester, the Retention Specialist and Program Peer Mentors contacted all students in the Business programs that did not complete a FAFSA form to see if they could assist with the process.  Roy Kamida and Evelyn Wong concurred from results from their Data Team findings that students on financial aid were more successful in ACC 124 and ACC 201.  We hope the efforts to get students to complete their financial aid forms will help to improve student success in our courses and programs in the coming academic year.


EFFICIENCY:  Although the program appears to be healthy in terms of efficiency, we have been rated cautionary in terms of majors to FTE BOR Appointed Faculty.  One of the five full-time, tenure-track faculty has been hired into a permanent full-time administrative position in Spring 2013.  To meet the industry demand and grow the program, there is a need to permanently fill this void in the Accounting Department.

The high fill rate of our classes is an indication not only of healthy demand but the high quality of instruction offered by our instructors.  To maintain this high level of instructional performance without compensating the work at the department-level, another full-time Accounting instructor is needed.  The Analytic FTE Faculty for 2012-2013 comes out to 8.8, which indicates an equivalent of nearly 9 full time faculty would be needed to teach all of the courses offered in the Accounting program.  The program is currently operating with less than half of the faculty equivalent, which indicates extreme efficiency.  However, we would not want to compromise quality for efficiency.  There is a strong need to hire another full time, permanent Accounting faculty.


EFFECTIVENESS: In 2011-2012, the program experienced a drastic drop in program completers.  There was no known factor that caused this drop.  However, the number of unduplicated degrees and certificates awarded in the 2012-2013 academic year--39--was a 30% increase over the previous year's count.  It is also closer the numbers in the past four years (37 in 2008-209, 37 in 2009-2010, 44 in 2010-2011, and 30 in 2011-2012).  The ratio of unduplicated degrees and certificates to majors is 19.5%, which is just shy of a “healthy” 20%.  The Accounting program will continue to monitor the number of completers for its program.

Persistence from Fall to Spring is an area that the program needs to address. We have been working closely with the Retention Specialist, Accounting Peer Mentor, Learning Resource Center and Accounting Tutor.  One of the strategies implemented was to put Accounting tutors in the classroom.  Evelyn Wong used the Accounting tutor in her live ACC 201 class in the Spring 2013 semester, which resulted in a success rate (grade of “C” or better for the course) of 86%.  These efforts were made possible by funding from a Perkins grant.  The LRC reapplied for the grant in Fall 2013 but was not funded.  We plan to request funding for tutors in the classroom in the next Annual Review and Resource Allocation (ARRA).  There are also several other items planned to address persistence (see Part III Action Plan below).


DISTANCE EDUCATION: There has been a major shift from live to online instruction and the Accounting Program has kept up with the demand for distance education by increasing the number of online courses offered each semester.  The successful completion rate for DE classes has remained relatively consistent at 72%.  The persistence rate has increased 6% to 66% for 2012-2103.  With over fifty percent of Accounting courses offered through distance education, initiatives to increase student success in DE courses continues to be of major concern.  Most instructors that teach Accounting courses utilize the Maka`ala referral program.  We are currently working with the Retention Specialist to come up with innovative ways to address success for DE students.


PERKINS IV CORE INDICATORS: In terms of Technical Skills Attainment, the actual score of 88.89 is very close to the goal of 90.0 and is not a cause for alarm.  Student retention or transfer (actual 73.11)  is also close to the goal of 74.25 and is not of major concern at this time.

However, Completion fell way below the goal of 50.00 (actual was 31.75).  As discussed in other areas of this report, there were several initiatives implemented to address student success in our Accounting courses.  There are also several new ideas planned for the 2013-2014 academic year (see Part III Action Plan)

2012 ACTION PLAN: The following goals were set for the 2012-2103 academic year – see comments in italics that address the results:

·         Hire another full-time accounting faculty to address the need for another FTE in the department

Funding for a full-time accounting faculty was not granted in the 2012-2013 academic year.

·         Work with the Business Division counselor and the CTE Retention Specialist to improve student success in our accounting courses, including Distance Education classes, and increase the numbers of degrees and certificates earned.

The Accounting Program has been working closely with the Retention Specialist.  Some of the initiatives implemented include: hiring a peer mentor in accounting; conducting workshops in time management, how to get a passing grade in accounting; contacting students to help them complete the FAFSA; establish the “One Stop” open lab where Business peer mentors and the Retention Specialist are available for students to meet with.  The Retention Specialist and Accounting peer mentor were hired in Spring 2103, which did not leave much time in the academic year to implement ideas.  There have been several other ideas implemented in the Fall 2013 and several more planned for later in the 2013-2014 AY.

·         Develop initiatives to recruit more accounting majors to meet the high demand for Accounting graduates.  One possible idea is to shift the assignment of accounting instructors to have the more experienced teach the introductory accounting classes as they tend to work better with new students.

Since Spring 2013, the experienced full-time accounting faculty have been placed in the introductory accounting courses (ACC 124/125/201).  The full-time accounting faculty also volunteer to staff a table at New Student Orientation where we can promote the Accounting Program to incoming students.

·         Utilize the STAR program listserve in Banner to send out notices and promotions to the Accounting majors.

This idea is planned for implementation in the 2013-2014 AY by the Retention Specialist and peer mentors.

·         Implement the emporium classroom format in one of our accounting courses using the portable laptop cart.

The portable laptop cart was purchased and installed midway through the Spring 2013 semester.  Due to technical glitches with the wireless router in the classrooms, the laptops were not running efficiently and the emporium classroom format was not implemented. 

·         Recruit more accounting tutors to assist in student success in accounting courses.

We continue to recruit new accounting tutors as existing tutors graduate or move onto other jobs.

Part III. Action Plan

At an Accounting Program meeting on October 2, 2013, the following ideas were discussed with the Retention Specialist:

Part IV. Resource Implications

One FTE BOR Appointed Faculty position to hire a full-time accounting at current UHPA approved salary rate.

Funding for accounting tutors to provide tutoring services for students as well as assist in ACC 124 and ACC 201 live classes: 3 hrs/wk in class for 5 classes plus 6 hrs/wk outside of class per semester: 3 x 5 = 15 + 6 = 21 tutor hours per week; 21 hrs x 16 weeks = 336 hours per semester; 336 hrs x 2 semesters = 672 total tutoring hrs x $9/hr = $6,048.

Program Student Learning Outcomes

For the 2012-2013 program year, some or all of the following P-SLOs were reviewed by the program:

this year?
Program Student Learning Outcomes


Perform basic accounting tasks and maintain accurate accounting systems including the preparation of financial statements


Use appropriate software to complete accounting/bookkeeping tasks.


Access, analyze, and interpret information to make judgments and to solve business problems.


Practice within the legal and ethical parameters of the profession


Interact with customers, vendors, and co-workers in ways that effectively support the work to be accomplished and customer satisfaction.


Organize, prioritize, and perform work tasks to meet deadlines and schedules.


Compose clear and accurate business documents.


Demonstrate knowledge of wage/hour, payroll taxes and Hawaii General Excise Tax laws.


Demonstrate knowledge of income tax laws and prepare income tax returns.

A) Evidence of Industry Validation


B) Expected Level Achievement


C) Courses Assessed

ACC 124, ACC 125 and ACC 201 were assessed in the 2012-2013 academic year.  ACC 124 and ACC 125 cover the same content as ACC 201 but over two semesters rather than just one.  The SLOs for ACC 201 are slit between ACC 124 and ACC 125 so all three classes used the same assessment tool.  

D) Assessment Strategy/Instrument

The assessment tool was administered through McGraw Hill's course management system, Connect.  All instructors use Connect for homework assignments, quizzes and exams so all students assessed were familiar with the system.  The assessment tool was able to address all SLOs for the three courses.  ACC 124/125/201 address PLO #1, 3, 5 and 7 of the AS degree in Accounting.

E) Results of Program Assessment

The following was pulled from the Tk20 assessment documentation site for the ACC 124/125/201 assessment results for 2012-2013:

"Connect compiles the average score of all the students that took the assessment.  Any item in the assessment that scored below 70% would require further investigation.  None of the items fell below this level, which indicates that the students were meeting the expectations of the intended outcomes."

F) Other Comments


G) Next Steps

The following courses are scheduled for assessment for the 2013-2014 academic year:

ACC 134, ACC 137 and BLAW 200

We will continue to utilize the Tk20 system for assessment documentation.