Third Year Program in Accounting

  • PSLO
  • Data Sheet
  • Program Review
  • Assessment Report

Program Student Learning Outcomes Assessment
(AY 2015-2016)

Program Student Learning Outcomes(PSLOS)

At the completion of the Third Year Program in Accounting, the student will be able to:

  1. Demonstrate an understanding of intermediate accounting principles by describing the financial reporting environment and the conceptual framework of financial accounting, analyzing financial statements in detail, and accounting for cash and receivables, inventories, property, plant and equipment, intangibles, liabilities, stockholders’ equity, and other special areas.
  2. Demonstrate an understanding of cost accounting systems relevant to managerial-decision making, planning and control by solving problems involving various costing and budgeting methods; by applying financial, inventory and production management techniques in cost accounting; and by accurately measuring short- and long-term organizational performance.
  3. Demonstrate competence in analyzing and recording various transactions for state and local governments, the federal government, colleges and universities, and other nonprofit organizations; in preparing and interpreting financial statements; and in explaining differences between public and private sector accounting.
  4. Demonstrate an understanding of wide range of tax concepts with special focus on the taxation of business entities in the United States and the Federated States of Micronesia and a minor emphasis on the individual taxation in the two countries.
  5. Demonstrate an understanding of the statistical methods of sampling and estimating population statistics and competence in using computer software to calculate point estimates and confidence intervals and use statistical methods to test hypotheses, recognize trends and make forecasts to support decisions in the business/economics environment
  6. Apply knowledge acquired from accounting and other courses by solving real world accounting and general workplace problems in a particular organization in the COM-FSM Internship Program.

PSLO Assessment Report Summary

Looking back:

In the assessment cycle of 2014-2015, the Third Year Program in Accounting assessment was focused on ACC_PLO_1, ACC_PLO_2, ACC_PLO_3, and ACC_PLO_5. Advance Assignments served as Pre-tests and Quizzes functioned as Post Tests, and were both used to assess PSLO and CSLO, which all yielded met targets.

What we looked at:

The Third Year Program in Accounting assessment was focused on ACC_PLO_1, ACC_PLO_4, and ACC_PLO_6.

What we found:

ACC PLO_1. At an average, 92% of the students demonstrated a broader understanding of financial reporting with focus on liabilities stakeholders equity and other special areas in the various.

ACC_PLO_4. 100% of the students were able to explain a wide range of tax concepts, taxation process and the nature and types of taxpayers, by earning at least 70% correct answers to CSLO embedded exams and quizzes.. An average of 96% of the students accurately computed taxable income, income tax and tax due for each type of taxpayer in the USA and the FSM in the various CSLO embedded exams and series of quizzes, and an average of 94% of the students were able to correctly compute gains/losses on property transactions, and applicable taxes thereto. Also, students needed interactive activities and immediate feedback.

ACC_PLO_6. Based on the results of the assessment activity, 100% of the students were able to apply knowledge acquired from accounting and other courses by solving real world accounting and general workplace problems in a particular organization in the COM-FSM Internship Program.

Positive feedback from internship supervisors include students remarkable skills in navigating and generating reports from accounting software, with just limited exposure to computerized accounting system; and demonstration of basic knowledge and skills in accounting.

However, supervisors still expressed concerns on consistency of attendance and timeliness.

What we are planning to work on:

ACC_PLO_1. Encourage students to research certain topics of Financial Accounting online, and discuss these assignments with them. Set up an account with Schoology and similar applications, where students can solve exercise problems and obtain immediate feedback. Formal assessments will have to be conducted face-to-face in school. A computer lab for the students is needed here.

ACC_PLO_4. Encourage students to research tax laws online, and discuss these assignments with them. Likwise, set up an account with Schoology and similar applications, where students can solve exercise problems and obtain immediate feedback. Formal assessments will have to be conducted face-to-face in school. A computer lab for this class is needed here.

ACC_PLO_6. Conduct more frequent dialogues with internship supervisors and with interns to immediately address the areas for improvement, particularly consistency of attendance and coming to work on time.

Recommendations for students:

  1. Students should learn the value of time, and the importance of timeliness in the business world. They should know that there are timelines that need to be conformed with, and there are dire consequences if they cannot finish certain school requirements/ internship workload on time - and not just grades.
  2. They also need to come to work regularly and early. By failing to do so, there shall be adverse effects on their job performance, and to the company that relies on them.

Program Review (Pohnpei Campus)

AP Full Official:AAS in Building Technology Major in Construction Electricity

Campus: Pohnpei Campus

Completed by: Cirilo Recana

AP Review Submission Date: March 31, 2014

AR Review Cycle: 2012-2013

  1. Program Mission

    The career and technical education (CTE) programs of COM-FSM are learning communities dedicated to creating a high quality workforce through educational excellence and student success in collaboration with its diverse communities.

  2. Program Goals

    This program is designed to develop technical skills and practical experience to prepare the students for positions as electrician in this field. Students will be introduced to theory, installation and practices in troubleshooting residential and industrial circuits.

  3. Program History

    The Certificate of Achievement in Construction Electricity was approved in 1998 giving the vocational division full authority to implement the said program. Then in 2003, the Applied Associate Science Degree in Building Technology Major in Construction Electricity [CE] was approved giving students in the certificate level the opportunity to further their education in the electrical field.


    • 1998 - Certificate of Achievement for Construction Electricity was approved for implementation.
    • 2000 - Initial course was offered with 3 full time students.
    • 2002 - Hired 1st local instructor to teach full time due to an increase number of students registering in the program.
    • 2003- Associate of Applied Science degree programs in Building Technology was approved by WASC.
    • 2005 - Full time instructor was hired to teach and assist in developing/updating courseware and program assessment.
    • 2006 - Course modification to upgrade contents of VEM 240 and VBM 102 was submitted and approved by Curriculum Committee.
      • Teaching Assistant was hired to assist full time instructor due to an increase in enrollment and after 3 years TA was reclassified to full time instructor to attend the demands of increasing number of students.
    • 2007 - Electrical Shop was transferred to Auto-mechanic shop to provide students more space and suitable for learning skills environment.
      • Computer-Lab was constructed for Basic and Advance courses.
      • 14 computers provided for NIDA lessons & Simutech Troubleshooting Skills Series (Industrial Wiring/Motor Control).
    • 2008 - Course modification request on pending for approval due to college accreditation status [to improve quality and course delivery based on recommendations from previous program/course assessment].
    • 2012 - On the approval of the campus director through the division chair's recommendation, the Simutech Troubleshooting Skills series software version 3.0 was updated to version 4.0 with its more advance features to be used on the same class VEM 240 Industrial Wiring (Motor Control circuit simulated troubleshooting), VEE 111 Electrical Wiring I (Electrical circuit troubleshooting and VEE 266 Rotating Machinery (Alternating current motor characteristics and fault troubleshooting).
    • 2013 - Program matrix on CSLO's, PLO's and ILO's were updated to align and meet the required competencies that the students should acquire upon their degree completion in the college.

    Since its full implementation, students enrolled in these courses were trained and develop their theoretical, analytical and practical/hands-on skills. They've been involved in doing electrical maintenance/servicing work in campus classrooms and buildings. Number of graduates is now working at PUC and other electrical related establishments and some pursue their higher education to colleges and universities outside FSM.

  4. Program Descriptions

    The AAS in Building Technology major in construction electricity offers academic coursework, technical skills training and practical experience to prepare the students for positions as Electrician in this field. They are introduced to theory, installation and practical troubleshooting residential circuits, motor circuits and control circuits. Embedded within the program are three separate exit points, Certificate of Achievement in Construction Electricity [entry point], Advance Certificate in Construction Electricity [passing COMET is required] and Associate of Applied Science Degree in Building Technology Major in Electrical. Figure 1, show the entry and exit points for Building Technology program.

  5. Program Admission Requirements

    High school graduate or GED certificate holder. Students in the certificate courses pursuing AAS degree must take and pass the COM-FSM Entrance Test (COMET) and be accepted by the Admissions Board. Acceptance by the Admissions Board is based on the applicant's score on the COMET and other criteria as defined by the Admissions Board.

    Students who want to continue to AAS degree must complete all required courses in the certificate and advance program.

  6. Program Certificate/Degree Requirements

    Associate of Applied Science Degree in Building Technology Major in Construction Electricity

    Note: Completion of Certificate in Construction Electricity (CE) Technical and General Education Requirements.

    Transfer of allowable credits (32 credits)

    General Education Requirements................................................10credits
    EN 123 Technical Communications (3)
    SC 130 Physical Science with Lab (4)
    or any natural science w/lab
    Humanities (any course in art, music, history
    ,culture, literature, philosophy or language) (3)

    Major Requirements................................................6credits
    VEE 110 Discrete Devices I (3)
    VEE 266 Rotating Machinery (3)

    AAS Degree in Building Technology Major – Construction Electricity
    Program Requirements:

    General Education Requirements ................................(1 credit)
    Exercise Sports Science (1)

    Major Requirements ................................ (17 credits)
    VEE 222 Discrete Devices II (3)
    VEM 105 Basic Electricity for AC (3)
    VEM 113 Basic Refrigeration I (4)
    VEM 212 National Electrical Code (3)
    VEM 240 Industrial Wiring (4)

    Graduation Requirements................................ 65 credits

  7. Program Courses and Enrollment

    Course Requirements Fa12 SP12 FA13 Sp13
    VEE 110 Discrete Device I 15 35
    12 30
    VEE 222 Discrete Device II 13 14 15 16
    VEE 266 Rotating Machinery 15   15  
    VEM 212 National Electrical Code (NEC) 11 12   7
    VEM 240 Industrial Wiring   11   10
    VEM 105 Basic Electricity for AC 15 15   15
    VEM 113 Basic Refrigeration I 29
    2 Sections

    Table 1. Building Technology program courses with students’ enrollment.
    Source: COM-FSM website IRPO data

    Above table 1 shows program enrollment figures from Fall 2012 to Spring 2013. In the some cases like 100’s courses this are cohort compose of RAC-BT; BT-ET students. The classes are group in two sections to meet classroom size, lab equipment availability and safety concerns.

  8. Program Faculty

    Full-time Faculty

    1. Cirilo B. Recana-Professor (teaches Advance Certificate and AAS Degree courses)
      B.S. Industrial Education major in Electrical Technology
      Marikina Institute of Science and Technology, Philippines

      Master of Arts (M.A.) in Teaching major in Electricity
      Marikina Institute of Science and Technology, Philippines
    2. Romino Victor-Assistant Professor (teaches Certificate courses in Construction Electricity [CE]) AAS in Building Technology major in Construction Electricity
      USDOL, Journeyman Certificate in Electrical
      College of Micronesia-FSM, Federates States of Micronesia

    Support Faculty

  9. Bertoldo Esteban-Associate Professor (teaches RAC courses)
    B.S. Industrial Education major in Refrigeration & Air-conditioning Technology
    Marikina Institute of Science and Technology, Philippines

    Master of Arts (M.A.) in Teaching major in Electricity
    Marikina Institute of Science and Technology, Philippines

Source: COM-FSM Catalog Personnel Listing
Note: Faculty to Student Ratio: 1:15

  • Program Indicators

    1)Assessment of Course Learning Outcomes (National Campus)

    Assessment of course student learning outcomes of program courses See Appendix A, generated report from Tracdat on unit course assessment of CSLOs. This report summarizes the assessment of course student learning outcomes (CSLOs), strategies, target, task and results.
    Assessment of program student learning outcomes See Appendix B, generated report from Tracdat on assessment impact by unit objectives on PSLOs. This report summarizes the program student learning outcomes (PSLOs), target, findings and improvements.
    Program enrollment (historical enrollment patterns, student credits by major)
    Semester No.of Students Ave. Credit enrolled Credits by Major Credits by Program
    Fa12 35 10.7 375.5 78
    Sp12 37 12.6 466.5 80
    Fa13 24 11.4 274.5 45
    Sp13 25 11.5 286.5 61

    Table 2. AAS in BT major-CE program enrollment by cohorts and credits per semester.
    Source: Data base on SIS extracts collected by IRPO_COMFSM website

    Average class size
    Program Term Section Enroll Max Enrollment EnrollRatio AvgClassSize
    Building Techonlogy (AAS) Fall 2011 2 30 27 90.0% 13.5
    Building Techonlogy (AAS) Fall 2012 2 30 22 73.3% 11.0
    Building Techonlogy (AAS) Fall 2013 1 15 15 100% 15
    Building Techonlogy (AAS) Spring 2011 2 30 17 56.7% 8.5
    Building Techonlogy (AAS) Spring 2012 2 30 22 73.3% 11.0
    Building Techonlogy (AAS) Spring 2013 2 30 16 53.3% 8.0

    Table 3. Shows AAS in Building Technology data on each semester term, section, maximum enrollment, enrollment, enrollment ratio and average class size.
    Source COM-FSM website IRPO data.

    Course completion rate
    Program Term Students ABCorP% ABCDorP% W%
    Building Techonlogy (AAS) Fall 2011 29 82.8% 89.7% 6.9%%
    Building Techonlogy (AAS) Fall 2012 26 80.8% 80.8% 15.4%%
    Building Techonlogy (AAS) Fall 2013 15 100.0% 100.0% 0.0%
    Building Techonlogy (AAS) Spring 2011 21 66.7% 66.7% 19.0%
    Building Techonlogy (AAS) Spring 2012 23 95.7% 95.7% 4.3%
    Building Techonlogy (AAS) Spring 2013 17 82.4% 82.4% 5.9%

    Table 4. AAS in BT major-CE course completion by program
    Source: Source COM-FSM website IRPO data.

    Student persistence rate (semester to semester)
    Major Degree New FT Students 2011_3 Students 2012_1 Students 2012_3 Retention Fall 2012
    Building Technology AAS 4 5 5 125%

    Table 5. AAS BT persistence rate for Spring 2012 and Spring 2013.
    Source COM-FSM website IRPO data.

    Major Degree New FT Students 2012 Retained Fall 2013 Retention Fall 2013
    Building Technology AAS 2 2 100%

    Table 6. Retention rate of AAS BT for Fall 2012 and for Fall 2013.
    Source COM-FSM website IRPO data.

    Success rates on licensing or certification exams (CTE, TP, Nursing, etc) Currently there is no licensing or certification available for students of BT program in the FSM however, we’re looking for NCCER core certification in Guam and SEAPI renewable energy affiliation for electrical practitioners in the South Pacific island nations.
    Graduation rate based on yearly number
    Program Degree Fa12 SP12 FA13 SP13
    Building Technology AAS 6 2 6 4

    Table 7. Building Technology program graduation rate per academic year.
    Source: OAR_Pohnpei campus data COM-FSM.

    Student Seat Cost  
    Cost of duplicate or redundant courses, programs or services  
    Students’ satisfaction rate Using the data from student evaluation for Building Technology courses offered conducted A/Y 2012-2013, of 147 students’ respondent, an average of 3.98 or an equivalent to 99.5% base on 4 point Summated rating scale interprets that students are satisfied with the program.
    Alumni data Based on the A/Y 2012-2013 graduates from PNI campus office and admission records and trade & technology division survey, majority of the graduates from BT program are in the island, some are working in different government offices/department, private sectors, local utility company (PUC), took another course in the college and some working in private sectors but are not related to their degree.
    Employment data and employer feedback (employer survey) Based on the survey of graduates conducted by technology & trade division A/Y 2012-2013 in collaboration with their respective employers, Jonhson Martin currently working at PUC performing very well in his job as lineman assistant, Texci Tihpen (PNI campus) and Alexie Sailas (National campus) are both working in the college under maintenance division and are satisfactory performing well in their job.
    Program added or cancelled at nearby regional institutions (PCC, GCC, Hawaii schools, UOG, CMI, NMC)
    College Degree Program Graduation Requirements
    College of Micronesia-[COM-FSM] AAS Building Technology Major - Construction Electricity 65 credits
    Honolulu Community College [HCC] AAS Electrical Installation & Maintenance Technology 62 credits
    Palau Community College [PCC] AAS Electrical Technology 60 credits

    Table 8. Program offerings of same degree at nearby regional institutions.
    Source: Different Institution Catalog or website.

    Transfer rate From the data gathered by the division base on exit survey from 2012-2013 BT graduates, currently no records found of student further their education to higher level of education but instead migrate to US mainland to work or joined the military.
  • Analysis


    • The BT program goal statement is aligned with the college mission statement which is, the College of Micronesia is committed to assisting in the development of the Federated States of Micronesia by providing academic, career and technical educational opportunities for student learning.
    • A program assessment summary (PAS) of BT data which can be access in the link: for 2012-2013 indicates that BT program is doing well and keeps improving for students' success.
    • The goals of CSLO’s and PSLO's are current, relevant and targets are attained as assessed based on task, strategies, results and improvements shown in the BT program TRACDAT report. [see Appendices] There are 12 PSLO's in the program; however, AAS in BT target goals assessed only 7 to 12 and 1 to 6 are assessed under the certificate in construction electricity program.
    • Program enrollment based on data gathered 2012-2013 shows Fall to Spring 2012 have a high number of student enrollees' compared during Fall to Spring 2013 semester with a decrease of 38% average.
    • Average class size varies from semester to semester depending on the maximum number of student enrollment and sections opened.
    • Course completion rate data for A/Y 2012-13 (Fall-Spring; Fall-Spring) show an average of 92.2% students' completion.
    • A table shows percentage of students persistence rate (Spring 2012 to spring 2013) and on retention rate (Fall 2012 to fall 2013 semesters) based on IRPO data analysis.
    • COM-FSM Pohnpei campus AY 2012-2013 were able to produce 18 graduates for AAS BT.
    • A student satisfaction rate of 99.5% using the 4 point Likert/Summated rating scale indicates that the program meets students' course expectations.
    • Employer’s feedback on Jonhson Martin (BT graduate's) who is currently working at PUC has a satisfactory performance in his job. Also, Texci Tihpen, Alexie Sailas and Augustine Augustine (BT graduates) all currently working in the college maintenance division are outstandingly performing their jobs based on their supervisor's evaluation.
    • Based on the data collected shown in table 8, program added or cancelled at nearby institutions, among these institutions with the same degree offerings COM-FSM has the highest required credits for graduation.


    • Increase enrollment in the certificate program (CE) or recruit separate group for degree bound students majoring in BT; (students from CE are the students who pursue higher education to BT) This will help in increasing the persistence and retention rate of the BT program.
    • Facilities and lab equipments are good enough for teaching and learning but needs future improvements like additional lecture-classroom inside the same building, increase and modernize lab equipments (updating and purchasing) by at least a ratio of 1:3 students.
    • Funding of program should be instituted and increase to keep up with the increases of lab supplies, tools and equipment, computer lab hardware and software upgrading as suggested in course student learning outcomes.
    • Proposed program modification of BT to reduce and combine some PLO's to current and attainable objectives, include articulation with neighboring institutions on credit transferrable such as Math and English, strengthening the community connections in servicing and industry emersion (OJT), focus on more hands-on electrical courses with less academic/gen-ed requirements by benchmarking with other regional colleges.
    • Proposed course replacement of VEE 110 and VEE 222 into one (3 credit) course combining some discrete electronic devices only needed by electrical students and be called VEM 222 Electronic Discrete Devices.
    • Modify PLO10 Install and perform basic maintenance of air-conditioning units into Install and perform basic maintenance of Solar PV System. Since there is now a separate major course for RAC, incorporating renewable energy course in BT program will give way for our students acquire competency in the increasing demand for solar PV technicians.
    • Continue faculty development by sending instructors to attend workshops related to their teaching and skills upgrading.
    • Continue collaboration with Arizona State University and University of South Pacific on VocTech program; also acquire accreditation with Solar Energy Association of the Pacific Islands (SEAPI) in the region.


Unit Assessment Report

Report Period: 2013-2014

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