ACCT-076/Bookkeeping Part 1 – Accounting Theory
Student Learning Outcomes
Learning Domain
Category (LDC)
Understanding
Application
Analysis
Aligns with Department
Learning Outcome (DLO)
Student Learning Outcome (SLO)
Aligns with Course Objective
SLO-1: Student writes a shortanswer to demonstrate
understanding of the
relationships and structure of the
basic accounting equation used
by all small businesses.
SLO-2: Student applies and
defines examples of the basic
accounting equation elements:
assets, liabilities, and owner’s
equity.
Define and explain the structure
and nature of bookkeeping and
accounting practices and
procedures in a small business
environment.
Demonstrate an
understanding of fundamental
accounting theory.
Define and explain the structure
and nature of bookkeeping and
accounting practices and
procedures in a small business
environment.
Demonstrate an
understanding of fundamental
accounting theory.
SLO-3: Given a specific scenario,
student analyzes business
transactions to determine the
effect of the transaction on the
accounting equation.
Define and explain the structure
and nature of bookkeeping and
accounting practices and
procedures in a small business
environment.
Analyze, evaluate, and report
financial information to the
appropriate individuals and
organizations.
Assessment Rubric for ACCT-076/ Bookkeeping Part 1 – Accounting Theory
This Rubric will be used to assess student learning outcomes based on learning domain categories using varying levels.
Learning
Domain
Category
(LDC)
Knowledge
Does Not
Meet: 0
Approaches: 1-2
Meets: 3-4
Exceeds: 5
No
evidence
for
knowledge
No
evidence
for
understand
ing
No
evidence
for
application
Recalls some content and
definitions but not always
accurately
Identifies most definitions,
principles, methodologies and
theories accurately
Explains/demonstrates ideas,
concepts and principles with
limited accuracy and
irrelevant examples
Explains/demonstrates ideas,
concepts and principles with
some accuracy and relevant
examples
Identifies significant
definitions, principles,
methodologies and theories
accurately
Explains/demonstrates ideas,
concepts and principles
accurately and relevant
examples
Applies knowledge and
concepts with little
consistency or accuracy
Applies knowledge and
concepts with some degree of
consistently and accuracy
Applies knowledge and
reasoning with consistently
and accuracy
Analysis
No
evidence
for analysis
Breaks down theories,
strategies, and methods into
their elements with difficulty
Breaks down theories,
strategies, and methods into
their elements with minimal
difficulty
Breaks down theories
strategies, and methods into
their elements with accuracy
Synthesis
No
evidence
for
synthesis
No
evidence
for
evaluation
Integrates relevant
knowledge from diverse
perspectives with little depth
and breadth
Determines with a minimal
degree of effectiveness
theories, policies, or choices
in problem solving
Integrates relevant knowledge Integrates relevant
from diverse perspectives with knowledge from diverse
some depth and breadth
perspectives with depth and
breadth
Determines with some degree Demonstrates ability to
of effectiveness theories,
assess the effectiveness of
policies, or choices in problem theories, policies, or choices
solving
in problem solving
Understand
Application
Evaluation
Student
not
present
(N/A)
Score:
0-5