Assurance of Learning Program
(including applicable rubrics)
ACCT 201
Course Embedded Questions
Fundamental Objectives for Accounting 201
1)
Understand the elements of the Accounting Equation, the Accounting Principles involved in
recording economic transactions and the preparation of financial statements, including Income
Statement, Equity Statement, Balance Sheet and Statement of Cash Flow with a focus on the
corporate form of business.
2)
Understand the Accrual basis of Accounting and why Adjusting Entries (both accruals and
deferrals) are necessary.
3)
Understand how Accounting for a Merchandising Entity differs from a Service Entity.
4)
Understand types and purposes of Internal Controls with an emphasis on cash controls and the
preparation of a bank reconciliation.
5)
Understand the valuation of and accounting for long-term assets (fixed), short-term assets
(inventory and accounts receivable), long-term debt (bonds) and equity (common stock &
retained earnings).
A series of embedded questions test whether these objectives are being met.
ACCT 202
Course Embedded Questions
Fundamental Objectives for Accounting 202
1) Understand the differences between financial and managerial accounting. Understand the
differences in the financial statements for a merchandising and a manufacturing entity
specifically as they relate to product and period costs.
2) Understand how costs are accumulated for both the Job Order Cost Accounting System
and the Process Cost Accounting System.
3) Understand why and how a company sets standards. Calculate variances from standards
for materials and labor.
4) Understand how fixed costs and variable costs behave. Be able to make calculations
using Cost-Volume-Profit Analysis and Incremental Analysis.
5) Understand the basics of the budgeting process and be able to prepare a basic income
statement budget and a basic balance sheet budget. Understand the concepts of capital
budgeting. Compare budgeted costs with standards to evaluate variances.
A series of embedded questions test whether these objectives are being met.
ACCT 303
Systems Understanding Aid Project
Accounting 303 - Systems Understanding Aid - Assessment Rubric
Student Name:
Example based on maximum points possible
Assignment Number
BI
DI
PJI
BAC
CAC
PE
Totals
BI
DI
PJI
BAC
CAC
Results vs. Expectations
1
2
3
4
5
Total
Exceeds
Meets
Fails
6.0
9.0
3.0
1.0
1.0
0.0
20.
0
7.0
5.0
4.0
1.0
3.0
0.0
7.0
4.0
3.0
1.0
5.0
0.0
0.0
0.0
0.0
7.0
8.5
4.5
4.0
0.0
0.0
9.0
4.5
2.5
24.0
18.0
10.0
19.0
22.0
7.0
22-24
15-18
9-10
17-19
18-22
7
19-21
11-14
7-8
13-16
13-17
5-6
<19
<11
<7
<13
<17
<6
20.0
20.0
20.0
20.0
100.0
Following basic instructions such as cover sheet, name, date, company name, and items like
signatures and complete forms on later assignments. These items are easy enough that with
attention to very basic details they should be completed correctly by most students.
Following detailed (complex) instructions such as date shipped, shipped via, endorsing checks
on the early assignments and adding deposits in transit to the bank reconciliation. These
instructions are spread throughout the documentation, are not necessarily in an easy order to
find, and present a bigger challenge to the students.
Proper journal identifications involve making the entry in the proper journal. The students
struggle with this on the first assignments but become generally proficient over the later
assignments.
Basic accounting calculations involve extensions in the early assignments and carrying the
result of more complex calculations forward in the later assignments, e.g., cost of goods sold is
considered complex on assignment 4 and basic on assignment 5.
Detailed (complex) accounting calculations that include calculating bad debt expense, cost of
goods sold with returns and discounts, and calculating the cash flow numbers for the statement
of cash flows. The calculations also include calculating payroll expense using the actual IRS
tables, overtime, and year end bonuses.
PE
Proper entries include selecting the correct ledger account and proper adjusting journal entries.
Exceeds
Exceeds expectations.
Meets
Meets expectations.
ACCT 303/305
Pretest/Posttest
Accounting 303-305 Pre/Post Tests Results
A test is given at the beginning of the first intermediate accounting course (ACCT 303) and
again at the end of the third intermediate accounting course (ACCT 305). The purpose of the
pretest/posttest design is to help assess student knowledge prior to the intermediate accounting
series (i.e., retention of earlier coursework) and assess improvement and retention at the end of
the sequence (the questions in the third intermediate are administrated via questions that are part
of the final).
Specifically tested are the following areas:
Purpose of depreciation
Calculation of gross profit
Correcting error in bank reconciliation
Transaction not effecting cash
Cash flow classification of office equipment purchase
Generally accepted accounting principles are?
Common characteristic of assets
Balance sheet reflects
Cash effects on accrual based accounting
Understanding of 2/10 n/30
FOB shipping point meaning
Calculation of cost of goods sold
Calculation of depreciation expense
Maintenance expense
Primary objective of financial reporting (as per FASB)
B/S classification of merchandise inventory
Net realizable value of accounts receivable
Benefit of debt financing
Stock holders' equity includes
Shares outstanding
Accumulated depreciation represents
In accrual accounting, revenue is recognized when
Calculation of A/R and allowance after write off
Understanding of FASB
Book value of plant assets
Number of test takers by class
Average score by class
Average score by academic year
ACCT 304
Ethical Assessment
Date____________________________________
Course________________________
Name___________________________________________________________________
ACCT 304 ETHICAL ISSUES/WRITING RUBRIC
0-1
Identifies the
Does not understand
ethical issues or the ethical issues or
problems
problems involved in
the case
Lists the facts
Unable to correctly
that influence
list the facts
the decision
Trait
Identifies those
who might be
affected by the
decision
Determines a
course of action
Cannot identify
Has difficulty
identifying an
acceptable course of
action
Design
Does not use
document so
paragraphs to
that information develop decision and
is easily
information is not
accessible
easily accessible
Language
Uses words that are
unclear. Sentence
structure is
inadequate. Errors
are distracting.
Spelling and
Writing contains
Grammar
numerous errors in
spelling and
grammar which
interfere with
understanding.
2-4
5-7
Able to identify
Identifies the ethical
most of the ethical
issues and problems in
issues and problems detail and is able to
state with clarity
Lists some of the
Lists all or most of the
facts
facts that would
influence an ethical
decision
Identifies most
Clearly identifies all
who would be impacted
by the decision
Identifies an
acceptable course
of action
Paragraphs are used
but information is
not organized in a
logical manner
Sentence structure
is adequate
Minor errors in
spelling and
grammar.
Identifies a course of
action and is able to
explain why this
approach would be best
Paragraphs are used
and information is
arranged in a logical
order to persuasively
develop decision
Employs words with
fluency, develops
concise sentences
The writing is
essentially error free in
terms of spelling and
grammar.
ACCT 305
Application of Analytical Skills
ACCOUNTING 305 – Assessment Rubric
Student Name:______________________________________
Evaluation
Criteria
1. Balance Sheet
Analysis
2. Income
Statement
Analysis
3. Statement of
Cash Flows
Analysis
4. Notes/
Supporting
Schedules
Analysis
5. Ratio Analysis
6. Industry
Comparison
Fails to Meet
Expectations (1)
Incorrect or
inappropriate data
used
Incorrect or
inappropriate data
used
Incorrect or
inappropriate data
used
Unable to identify
information and
issues needed
Meets
Expectations (2)
Correct data used
with minimal
errors
Correct data used
with minimal
errors
Correct data used
with minimal
errors
Mostly able to
identify
information and
issues needed
Incorrect or
Correct data used
inappropriate data with minimal
used for ratio
errors; mostly
calculation; vague accurate
and minimal
interpretation of
knowledge of
financial ratios
financial ratios
Inappropriate
competitor
identified;
incorrect
comparison and
conclusion drawn
Correct
competitor
identified;
generally correct
comparison and
conclusion drawn
Date: ____________
Exceeds
Expectations (3)
Correct data used
without any errors
Score
Correct data used
without any errors
Correct data used
without any errors
Able to identify
information and
issues needed
Correct data used
without any
errors, or
assumption(s)
made for
unavailable data;
accurate
interpretation of
financial ratios
Correct
competitor
identified; correct
comparison and
conclusion drawn
Total score: _______
Scoring: 18 ~ 16: Exceeds expectations
15 ~ 12: Meets expectations
11 ~ : Fails to meet expectations
Accounting Objective
An accounting student should be able to understand and analyze the annual report of a publicly
traded company.
Students in Accounting 305 will complete the workbook, “Understanding Corporate Annual
Reports—A Financial Analysis Project.” They will become familiar with various filings
required by the SEC and be able to locate information using EDGAR (Electronic Data
Gathering, Analysis and Retrieval System).
This project will be completed during the Spring Quarter and will consist of the following:
Income Statement – calculate growth ratios, trends and explain reasons for the change in
revenue, gross profit, operating expenses, net income, etc.
Balance Sheet – calculate growth ratios, vertical analysis and explain reasons for changes in
assets, liabilities and equity.
Cash Flow Statement – Perform trend analysis by charting the cash flow with net income.
Changes in Stockholders Equity – calculate and explain why each item in equity changed.
Notes to Financial Statements – answer questions relating to Inventory, Depreciation,
Capitalized Leases, Pension Plans, etc.
Students will calculate a number of additional ratios and analyze their company’s profitability,
liquidity and solvency. These ratios will be used for industry or competitor comparisons.
Students will use Excel spreadsheets using data that has been utilized in this project. These
spreadsheets will consist of Common Size and Ratio Analysis, Competitor Analysis, Trend
Analysis and Seasonality. From this data, charts will be created. This information will help
students confirm and support their findings.
Portions of the project will be completed and turned in during the quarter. Suggestions,
recommendations and corrections will be made prior to the end of the quarter. Each student will
make a 5 to 10 minute presentation about their company based on the annual report information.
The presentation should include at least:
1)
An assessment of the corporation’s revenue performance over the past 3 years and a
projection of future earnings with evidence to support these projections.
2)
How will the economy, competition, etc. influence earnings in the future?
3)
Identify strengths and weaknesses of the corporation.
4)
If you had sufficient funds, would you invest in your corporation or a competitor?
5)
If you were a public accounting firm, would you accept this corporation as a new
client? Why or why not.
Everything will be assessed using a Rubric. An outsider will be invited to evaluate
presentations.
Intended Outcome:
An accounting student will be able to understand and analyze the annual report of a publicly
traded company.
Assessment:
Students in Accounting 305 will complete the workbook, “Understanding Corporate Annual
Reports—A Financial Analysis Project.” This project will be completed during the Spring
Quarter. Portions of the project will be completed and turned in during the quarter.
Suggestions, recommendations and corrections will be made by the professor. Each student
will make a 5 to 10 minute presentation about their company based on the annual report
information.
Members of the Accounting Assessment Committee or a person designated by the
Accounting Assessment Committee will examine these projects and evaluate oral
presentations using selected criteria.
ACCT 305
Effective Communication
Worksheet To Average Oral Presentation "Scores" For Assessment Purposes
Course: Accounting 305
Student
Trait 1
Trait 2
Trait 3
Trait 4
Trait 5
Overall
Number
Score
Score
Score
Score
Score
Score
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Trait
Ave.
n=15
0
0
0
0
0
0
Trait Definition:
1
2
3
4
5
Voice Mannerisms (appropriate projection, formality, etc.)
Physical Mannerisms (appropriate posture, hand
movement, etc.)
Familiarity With Subject Matter (appropriate reliance on notes or
slides, etc.)
Familiarity With Technologies (appropriate use of
software/hardware, etc.)
Information Requirements (appropriate data/graphs, etc.)
Overall Scoring:
0 - 8 Does Not Meet Expectations
9 - 11 Meets Expectations
12 - 15 Exceeds
Expectations
Trait Scoring:
1 Does Not Meet
Expectations
2 Meets Expectations
3 Exceeds Expecations
Distribution:
0 Does Not Meet
Expectations
25 Meets Expectations
0 Exceeds Expectations
ACCT 413
Effective Communication
Date________________________________
Course________________________
Rater___________________________________________________________________
ACCT 413
EXPLANATION OF EVALUATION TRAITS FOR AUDIT TEAM PRESENTATIONS
(Each team member is individually assessed)
TRAIT
Presentation was
organized and
coherent
Presenter was
well-prepared and
confident
Communication
aids were clear
and useful
Information was
useful and
informative
Voice quality and
pace
EXCEEDS
EXPECTATIONS
Opening statement
clearly explains
objectives. Presenter
stays focused
throughout.
Excellent delivery of
material. Uses body
language effectively
to maintain interest.
PowerPoint is used to
enhance presentation.
MEETS
EXPECTATIONS
Opening statement is
relevant to topic. Mostly
organized. Presenter
loses focus only once or
twice.
Average delivery of
material. No distracting
mannerisms.
DOES NOT MEET
EXPECTATIONS
No opening relevant
statement. Loses focus
throughout the presentation.
Has to look at PowerPoint
to keep on track with
presentation.
Information provided
goes beyond
expected
requirements.
Modulates voice and
projects enthusiasm.
Provides information that
would be helpful in
making decisions.
Relies heavily on PowerPoint
or notes. Makes little eye
contact. Some key points not
on PowerPoint.
Does not meet assignment
requirements. Information is
not current.
Can be easily
understood—appropriate
pace and volume.
Rating Scale:
9-10
6-8
Below 6
Exceeds Expectations
Meets Expectations
Does Not Meet Expectations
Below average delivery of
material. Demonstrates one or
more distracting mannerisms.
Hard to understand. Speaks
too fast, too soft, etc.
ACCT 507
Oral Presentation Skills
ACCT 507
Oral Communication Evaluation Checklist
Traits
(3)
Point Values
(2)
(1)
(0)
1. Opening Statement with Purpose
___
___
___
___
2. Organization
___
___
___
___
3. Content:
a. Currency
___
___
___
___
___
___
___
___
4. Quality of Conclusion
___
___
___
___
5. Voice Quality, Pace
___
___
___
___
6. Mannerisms
___
___
___
___
7. Professionalism
___
___
___
___
8. Use of Media, Technology
___
___
___
___
9. Ability to Persuade
___
___
___
___
10. Display of Confidence
___
___
___
___
b. Relevance
Scoring
0-20
21-29
30-33
Does not meet expectations
Meets expectations
Exceeds expectations
ACCT 507
Written Communication Skills
ACCT 507
Written Communication Assessment
Paper Characteristics
(Score Superior to Poor -- 10 to 1)
1. Introduction shows paper’s purpose
(offers guidance to reader)
2. General guidance throughout paper
(use of headings, subheadings, abstract,
page numbers, table of contents, as needed)
3. Grammatically Correct
4. Writing Clarity
(general expression, word choice, structure)
5. Logical Flow of Paper
6. Logical Reasoning in Paper
(e.g. – illustration of arguments)
7. Currency & Relevancy of Topic
8. Technical Accuracy & Level of Paper
9. Creativity (Originality)
10. Quality of Conclusion
Total (Range 10 – 100)
Scoring
10-84
85-93
94-100
Does not meet expectations
Meets expectations
Exceeds expectations
ACCT 508
Case Analysis
Accounting 508 Cases and Grading Rubric
The Accounting 508 Case Grading Rubric provides a mapping of the numerical and analytical
components of the grading of the four cases into the assessment of the following two learning
goals of the MPA program.

MPA Learning Goal – Graduates will apply accounting theory/principles to solve
accounting problems.

MPA Learning Goal – Graduates will be proficient in technology (software) used in the
discipline.
Included Below:
The Accounting 508 Case Grading Rubric
The Accounting 508 Case Grading Rubric – Notes
Case requirements from syllabus – Accounting 508 – Fall 2005
Copies of cases from Accounting 508 – Fall 2005
Accounting 508 Case Grading Rubric
Case Number
Expectations
Assessment Area
1
2
3
4
Title
Bill's Custom Planters
Case 1 involves preparing a quarterly
production budget and cash budget for a
company with credit and cash flow
problems. Although no perfect solutions
exist, there are several viable alternatives.
Case 1 also requires the use of impounded
"what-if" statements in Excel.
Ruston Trailer Company
Case 2 involves calculating and
analyzing standard costing variances.
These variances must be used to
support manager evaluations. This
case also includes missing inventory
and a correct solution will alert the
owners to this fact.
Louisiana Wood Products
Case 3 requires the use of "solver" in
Excel to solve a system of linear
constraints and determine the optimal
product mix flowing from a "joint
product" process. This case also
includes discussion on quantitative and
qualitative issues and the
determination of "committed" vs.
"discretionary" fixed costs.
Ruston Techtronics Company
Case 4 is a capital budgeting problem
that includes tax effects on interest
expense and MACRS cost recovery.
This case also deals with a range
based sales forecast and decreasing
expected prices over the production
life of the product.
Case Description
Pts.
Excds.
Meets
Fails
24
22-24
19-21
≤20
56
50-56
43-49
≤42
40
36-40
31-37
≤30
memo format - same on all cases, includes to:, from:, date:, re:
numbers formatted - same on all cases, includes $5,000, $2.53, 4,951, etc.
Writing
labels and headings - must be descriptive and applies to all tables on all cases
complete sentences - applies to all cases
Numbers
Interpretations &
Recommendations
spelling, punctuation, & neatness - same on all cases
Income Statement: revenue; cost of
Production and Hardware Order
schedules (2)
Cash Budget
goods sold at std. cost including
including cash collections, hardware
missing finished goods; dm, dl, &
payments, direct labor, var. overhead, &
overhead variances; other expenses;
interest expense (5)
& income tax expense (benefit) (10)
Schedule of CGM including dm, dl,
Balance Sheet: cash; accounts
overhead (2)
Income
receivable; finished goods & dm inv;
Statement including rev. & cost of goods
ppe (net); liabilities; & equity (4)
sold (2)
Balance Sheet
including cash, ar (net), & equity (3)
Production Schedule: meet desired end inv. Manager Evaluation: provide
or meet credit limit. (3)
evaluations of each of three managers
Hardware Schedule: must meet production based on at least two variances per
schedule without excess end inv. (2)
manager (3)
Variance
Direct Labor: defend overtime or temps. pro Interactions: discuss variance
and con (2)
Credit-Line: must interactions (2)
not exceed credit limit without a workable Adjustments: adjusts. made by
plan and must meet compensating balance (3)managers (1)
Recommendations: improve
profitability (2)
Control
Issues: identify both control issues
(2)
Solver Solution: including optimal
quantities and total contribution
margin (10)
Income
Statement: including total revenue
and total costs. Total cost includes the
capitalized costs of the trees, variable
costs, and fixed costs (4)
Recommendations: must be
consistent with numbers and in
original units (2)
Binding Constraints: ID (2)
Profitable: (1)
Committed
vs. Discretionary: consistent
discussion (2)
Sensitivity: (1)
Recommendations: improve
profitability (1)
Qualitative Issues: (1)
Weighted Average Cost of Capital:
(2)
Net
Present Value: including tax effects,
expected revenue, variable costs,
fixed cost, working capital invest. &
recovery, and salvage value
(10)
Internal
Rate of Return: (2)
Recommendations and Sensitivity
(4)
Early
Abandonment: (2)
Qualitative Issues: (1)
Recommendations: improve
profitability (1)
Advantages vs. Disadvantages of
Debt vs. Equity Capital: (2)
Accounting 508 Case Grading Rubric – Notes
General
The Accounting 508 cases involve calculation, analysis, and communication in an accounting setting. The calculation
range from simple calculations of revenue and cost to more complicated calculations of minimum cash balances with
credit-line compensating balance restrictions that are non-liners (using imbedded what-if statement in Excel, Case 1) and
calculating the optimal product with a complex set of linear constraints using the solver function in Excel (Case 3). The
cases also involve making and defending business decision using quantitative and qualitative information when no perfect
solution exists.
Case 1
Production schedule and credit limit: The student must produce a production schedule in the absence of a perfect
solution. If the student recommends a level of production that meets all sales and desired ending inventory needs, the
company will exceed its credit-line limit and must provide the owner with information that will help justify raise the limit
to the owner’s bank (accounts receivable are increasing because of seasonally high credit sales. Alternatively, if the
student tries to stay within the credit-limit they must explain to the owner that ending inventories will have to be scaled
back in the short run although all sales demands can be met.
Hardware order schedule: This direct material must be ordered 30 days in advance (long lead time) in large batches
(batches that are not even multiples of monthly production). The key is for the order to be made soon enough for
production without exacerbating the cash flow problems by ordering too early and/or too often.
Credit limit/compensating balance: This case also requires the use of impounded what if statement to calculate the
minimum borrowing each month that will meet the cash needs and maintain the minimum compensating balance that
follows a non-linear formula, i.e., either a fixed amount or a percentage of the credit-line balance, which ever is greater.
Case 2
Standard cost variances and managerial evaluations: The calculation of the standard cost variance is fairly
straightforward, but the key is for the student to understand that the responsibility for a variance, or related variances,
may be interrelated, e.g., a favorable price variance and unfavorable direct material efficiency variance may not represent
a good job by the purchasing agent and a bad job by the production manager if the price variance was the result of inferior
quality.
Control Issues: Two control issues in this case are (1) the physical inventory is short and (2) one of the two unfavorable
direct material efficiency variance represents a discrete component that should be one-to-one with output. Unlike a
continuous direct material, this unfavorable efficiency variance appears to represent more than simple inefficiency. The
students do not expect auditing issues in a managerial accounting class and these factors facilitate the assessment of
whether the students are using all of their accounting knowledge and paying attention to all the facts.
Case 3
Solver: This case requires the use of “Solver” in Excel to determine an optimal product mix in a “joint product”
environment. The case involves several linear constraints that are presented in normal units for the various inputs and
outputs, e.g., number of trees, board feet of lumber, and cubic yards of bark. The case also requires the student to think
about the proper numbers to use in calculating the contribution margins per unit for this purpose, e.g., should the
capitalized cost of the trees be used if (1) the trees are diseased and will be worthless if not harvested or (2) the market
value is expected to far exceed the capitalized cost in the near future.
Binding constraints: The student must identify what factors are restricting profit; limited resources or limited markets.
Committed vs. Discretionary Fixed Cost: The case leads the student in the direction that the cost of operating the sawmill
is fixed and committed. However, if a large portion of these cost could be eliminated over a short period of time, the
optimal solution may be to shut down the sawmill and only sell pulpwood.
Qualitative issues: This case also facilitates the assessment of the students’ ability to incorporate qualitative issues, e.g.,
the effect on the community of closing the sawmill or the effect of the environment of harvesting more or fewer tress.
Case 4
Weighted average cost of capital: The student must calculate a weighted average cost of capital using CAPM
information and the tax effects on debt financing.
Range forecast and sensitivity: This case gives both point and range estimates of sales with potential negative NPV in
the lower part of the range requiring the students to apply judgment to the final invest vs. not invest decision.
IRR calculation: This case also requires the use of the IRR function in Excel or the IRR function in a financial calculator
to calculate the IRR of the project over a set of numbers that very by year.
Expectations
Excds. – exceeds expectations.
Meets – meets expectations.
Fails – fails to meet expectations.
Accounting 508 Case and Research Project Requirements
Case Requirements
Objective: The objective of the case assignments is to integrate your skills in: (1) obtaining numerical solutions to cost accounting
problems, (2) interpreting those results in light of decision making, and (3) presenting the results in a professional manner.
Presentation: All solutions to the case assignments must be either typed or printed. HAND WRITING IS NOT ALLOWED
(other than your initials on the memos). Answers to questions must be in complete sentences, include proper spelling and grammar,
and include one-inch margins, top, bottom, and both sides. Numerical solutions will require the use of a spreadsheet and/or word
processing and must be presented with headings, labels, and in proper format. Answers to questions will require a memo, letter, or
report with reference to the numerical solutions.
Grading: Each case assignment is worth a maximum of 30 points.
6 pts –
Writing and presentation including: proper format of written communication, proper format of numerical
presentation, labels, complete sentences, spelling, punctuation, and neatness.
14 pts –
Numerical solutions.
10 pts –
Written answers to questions, interpretation of data, and analysis of numerical solutions.
Fatal Errors: Assignments containing fatal errors will not be accepted for credit. However, assignments containing fatal errors that
were submitted on time will be allowed one re-submission for reduced credit (maximum of 20 pts). Fatal errors include: (1) any
handwriting, (2) excessive spelling or punctuation errors, and (3) lack of neatness.
Independent Work: Each student is responsible for his or her own interpretation and analysis. You may consult with fellow
students on the numerical portion of the assignment, but you are responsible for your answers. While you are free to discuss the
analysis of the results and the questions with your fellow students, each student must prepare his or her own memo in their own
words. If two or more assignments contain identical written answers, or overly similar answers, all those assignments will
receive zero points.
ACCT 513/542
Ethics Evaluation
Ethical Considerations Rubric—Accounting 513/542
TRAIT
Identifies Dilemma
Unacceptable (0 points)
Has a vague idea of what the
dilemma is and is uncertain what
must be decided.
Considers
Stakeholders
Is unsure as to who should be
involved in the decision-making
process.
Analyzes Alternatives
and Consequences
Begins to appraise the relevant
facts and assumptions and
identifies some alternatives.
Chooses an Action
Has difficulty identifying and
appropriate course of action from
among alternatives.
Acceptable (1 point)
Identifies the dilemma,
including pertinent facts, and
ascertains what must be
decided.
Determines who should be
involved in the decision
making process and
accurately identifies all the
stakeholders.
Clarifies at least two
alternatives and predicts their
associated consequences in
detail.
Formulates an
implementation plan that
delineates the execution of
the decision.
Student: ________________
Overall Scoring: 0 – 3 Unacceptable; 4 – 6 Acceptable; 7 - 8 Exemplary
Exemplary (2 points)
Score
Describes the dilemma in detail
having gathered pertinent facts.
Ascertains exactly what must be
decided.
Determines who should be
involved in the decision making
process and thoroughly reflects
on the viewpoints of the
stakeholders.
Clarifies a number of
alternatives and evaluates each
on the basis of whether or not
there is interest and concern over
the welfare of all stakeholders.
Formulates an implementation
plan that delineates the execution
of the decision and that
evidences a thoughtful reflection
on the benefits and risks of
action.
Overall Score: __________________
ACCT 513
Audit Case Experience
PEACH BLOSSOM Audit Case Evaluation Rubric—Accounting 513—2009
TRAIT
Working Paper
Organization
Tick Mark
Usage—
Appropriate
Items
Tick Mark
Usage—
Appropriate
Spelling
Tick Mark
Usage—
Appropriate
Grammar
Tick Mark
Usage—
Appropriate
Explanations
Unacceptable (0 points)
Little, if any, apparent
organization.
Few, if any, tick marks
noted.
Acceptable (1 point)
Somewhat inefficient, but sufficient
organization.
Some “over auditing” noted (i.e., some
tick marks were not needed).
Exemplary (2 points)
Efficient and effective organization.
Several items not spelled
correctly.
No spelling errors noted but word
selection could be improved.
No spelling errors noted and word
selection was excellent.
Several grammatical errors
noted.
No grammatical errors noted.
Grammar was generally excellent.
Explanations, if any, were
inadequate.
Explanations were generally adequate.
Explanations were generally
excellent (effective).
Student: ________________
Efficient use of tick marks noted.
Overall Score: __________________
Overall Scoring: 0 – 4 Unacceptable; 5 – 7 Acceptable; 8 - 10 Exemplary
Check One: _____ Winter Quarter _____ Spring Quarter
Score
Check One: _____ PRE-TEST _____ POST-TEST
CPA EXAM PERFORMANCE
CPA EXAM RESULTS
We look at CPA exam results for Louisiana Tech and several schools in the region that can offer us a
comparison in evaluating our progress. These schools should have students that are similar to our students. We
also break down our results by exam parts to see if this information might assist the School of Accountancy
towards improving the results.
Schools that we use for comparative purposes are:
University of Arkansas
Louisiana State University
University of Mississippi
Mississippi State University
DBA (Accounting)
Assurance of Learning Program
DBA Learning Assessment Program 2006
Learning Goals:
Our accounting doctoral graduates will:
 Be proficient with essential research tools to perform original research.
 Display an in-depth understanding of accounting thought in their area of interest.
 Be able to critically appraise research and design proposals to further knowledge in the field.
 Be effective communicators (written and oral).
1.
Students/Graduates will produce a peer-reviewed quality research articles.
Method: Students and graduates will have a research article in which they are an author (or co-author)
reviewed and deemed publication-worthy by external peer review.
Status: Annually, information is collected on journal publication and proceedings activity by doctoral students
and graduates. Failure in this area indicates the need for program review and revision.
2.
Students will design and implement a theory-grounded research project that advances knowledge
in the accounting discipline.
Method: Each doctoral student will complete a dissertation proposal defense and a final dissertation defense.
Dissertation committee review and peer review will take place in open forums.
Status: Dissertation proposal and final dissertation defenses will occur as the candidate reaches these stages
following coursework.
3.
Students will have expert, comprehensive, and current knowledge of accounting theory and
research, and research methods.
Method: Comprehensive exams (oral and written) are administered to each doctoral student.
Status: Each doctoral student will be scheduled for comprehensive exams as coursework is completed.
4.
Students will competently judge, compare and synthesize the quality of research in the field.
Method: The comprehensive written exam will require written analysis focusing on research areas.
Status: Each doctoral student will be scheduled for written comprehensive exams as coursework is completed.
5.
Students will professionally prepare and deliver their research findings.
Method: Each student will have a final dissertation defense that is attended by faculty and doctoral student
peers. It will be an open forum with questions following the presentation of the research findings.
Status: Each doctoral student will defend his/her dissertation based upon the dissertation committee’s
recommendation.
D.B.A. RESEARCH PAPER ASSESSMENT
Student Name __________________________________
_______________________________________
Evaluator Name
Performance Level
(check one for each performance dimension)
Evaluator Comments
Exceeds
Expectations
Conceptual
Adequacy/
Mastery of
Literature
Coherence and
Organization of
Presentation
Technical
Adequacy
Significance of
Contribution to
the Field
Meets
Expectations
Does Not Meet
Expectations
D.B.A. RESEARCH PAPER ASSESSMENT
Performance Level
Exceeds Expectations
Conceptual Adequacy/
Mastery of Literature
Coherence and
Organization of
Presentation
Technical Adequacy
Significance of
Contribution to the
Field
Meets Expectations
Does Not Meet Expectations
 Research question(s) and hypotheses were
well chosen and constructed
 Proper steps were taken in the research
project; extra steps may have been taken
 Literature review was high quality
 Conclusions are appropriate to research
findings and address not only future
research, but practical implications




 Paper is well organized and easy to read
 Very few errors from lack of proofreading
 A reader who is unfamiliar with the specific
topic can understand the paper
 Use of language and word choice is good
 Mostly organized, but some writing seems
disjointed
 Noticeable errors from lack of proofreading
 Need specific topic knowledge to understand
parts of the paper
 Some problems with word choice (e.g,. overuse
of jargon)
 Seems disorganized and is hard to follow;
needs extensive rewriting
 Many errors from lack of proofreading
 Need specific topic knowledge to understand
all of the paper
 Many problems with word choice (e.g,.
overuse of jargon)
 Methods are appropriate to research
question(s)
 Methods are appropriate to research
question(s)
 Methods were not appropriate to research
question(s)
 Reader can determine what methods were
used, what analyses were conducted, and
what conclusions were drawn
 Reader may have a little difficulty to determine
what methods were used, what analyses were
conducted, and what conclusions were drawn
 Reader cannot determine what methods
were used, what analyses were conducted,
and what conclusions were drawn
 All analyses used were appropriate
 Most analyses used were appropriate
 Some analyses used were not appropriate
 Conducts analyses correctly
 Some errors in analyses
 Many errors in analyses
 Appropriate conclusions drawn from results
 Not all conclusions drawn from analyses were
appropriate
 Many conclusions drawn from analyses were
not appropriate
 Very high: creates new theory, applies
innovative methods, collects unique data
 Good: addresses a topic of concern or an area
that is under-researched, applies theory to a
new area
 Lacking: addresses a topic that is overresearched or not currently relevant, adds
nothing new to existing literature
Research question(s) and hypotheses are clear
Proper steps were taken in research process
Appropriate literature review was conducted
Conclusions are appropriate to research
findings
 Research question and hypotheses are not
clear or do not fit
 Steps in the research process were skipped
 Literature review had noticeable omissions
 Conclusions did not fit research findings