4-15-13
Name of Teacher:
School:
HCPSS Student Learning Objective
Accounting I - Content
Component
Student Learning
Objective (SLO)
Description
100% of the students will demonstrate growth toward mastery
in the ability to apply the accounting cycle as measured by
growth on rubric scores for different types of businesses.
Population
Learning Content
All students enrolled in Accounting I
Accounting I is a yearlong course which aligns NBEA National
Standards, MDSE State Standards, HCPSS District Standards in
Accounting I
 Students will explain the forms of businesses and the
purpose of all steps of the accounting cycle for the
different types of business entities and recognize,
explain, and associate elements in an income statement
and balance sheet. (MSDE POAF 1.2)
Instructional Interval
Evidence of Growth
This year long course consists of five units.
1. During the first month of the year, students will engage
in the first two steps of the accounting cycle for a sole
proprietorship service business. The Accounting Cycle
Rubric (attached) will be used to assess performance.
2. During the first semester of the year, students will be
engaged in each of the nine steps of the accounting cycle
for the sole proprietorship service business. The
Accounting Cycle Rubric (attached) will be used to assess
performance.
3. At end of year, students will be asked to engage in each
of the nine steps of the accounting cycle for a
merchandising corporation. The Accounting Cycle Rubric
(attached) will be used to assess performance.
Baseline
Based on a class size of ____ students, following are the results
from the pre-assessment using a sole proprietorship service
business:
 ___ students scored a 0 on the Accounting Cycle Rubric.
 ___ students scored a 1-2 on the Accounting Cycle Rubric.
 ___ students scored a 3-4 on the Accounting Cycle Rubric.
(Attach class roster to share students’ scores on Beginning-ofthe-Year Assignment/Performance Task/Assessment.)
This SLO is a sample. Targets need to be adjusted based on your students’ data. Student growth should be
achieved for all students.
4-15-13
Rationale for Student
Learning Objective
Students have little prerequisite knowledge of the accounting
cycle process. This assessment challenge will measure content
knowledge as well as the application of content within a
problem-based setting. Students will develop an understanding
of the accounting cycle process and be able to apply this to a
real-world problem.
Target
Mid-year Assessment:
(Accounting Cycle Rubric Based on a class size of ___ students, following are the targets
document.)
from the mid-year assessment using a sole proprietorship
service business:
 Students scoring a 0 on the pre-assessment will score
between 0-9 on the Accounting Cycle Rubric.
 Students scoring a 1-2 on the pre-assessment will score
between 10-15 on the Accounting Cycle Rubric.
 Students scoring a 3-4 on the pre-assessment students
will score between 16-18 on the Accounting Cycle Rubric.
End of Year Assessment:
Based on a class size of ___ students, following are targets on the
post-assessment at the end of the year:
 Students with mid-year assessment scores between 0-9
on the Accounting Cycle Rubric when applied to a sole
proprietorship service business will score 0-9 on
Accounting Cycle Rubric when applied to a
merchandising corporation.
 Students with mid-year assessment scores between 1015 on the Accounting Cycle Rubric when applied to a sole
proprietorship service business will score 10-15 on
Accounting Cycle Rubric when applied to a
merchandising corporation.
 Students with mid-year assessment scores 16-18 on the
Accounting Cycle Rubric when applied to a sole
proprietorship service business will score 16-18 on
Accounting Cycle Rubric when applied to a
merchandising corporation.
Criteria for Effectiveness
(rating categories when
Learning Targets focus on
mastery)
*Please note: Students identified by IEP teams as having
significant cognitive disabilities will have individual targets.
Insufficient
Full Attainment of Partial Attainment
Attainment of
Target
of Target
Target
More than 90% of
Between 75% and
Less than 75% of
students meet
90% of students
students meet
agreed upon
meet agreed upon
agreed upon
learning targets.
learning targets.
learning targets.
This SLO is a sample. Targets need to be adjusted based on your students’ data. Student growth should be
achieved for all students.
4-15-13
Strategies









Scaffold instruction.
Practice ongoing formative assessing.
Provide engaging, hands-on instruction.
Provide activities that require purposeful close reading
and deep analysis of complex text.
Use technology appropriately.
Develop supplemental resources for Accounting I.
Employ principles from Universal Design for Learning
(UDL) to ensure that multiple ways to represent
instruction are provided.
Provide multiple means of expression, to ensure that
students have comprehended and can apply content.
Implement additional strategies based on student needs.
This SLO is a sample. Targets need to be adjusted based on your students’ data. Student growth should be
achieved for all students.
4-15-13
Assessment Instrument–Accounting Cycle Rubric
Step in
Accounting
Cycle
1
Category
Collect and
verify source
document
Below Target (0
points)
Not attempted or
partially attempted
3
Analyze each
transaction
Journalize each
transaction
Not attempted or
partially attempted
Not attempted or
partially attempted
4
Post to the
ledger
Not attempted or
partially attempted
5
Prepare a trial
balance
Not attempted or
partially attempted
Prepare a work
sheet
Prepare
financial
statements
Journalize and
post closing
entries
Prepare a postclosing trial
balance
Not attempted or
partially attempted
Not attempted or
partially attempted
2
6
7
8
9
Not attempted or
partially attempted
Not attempted or
partially attempted
On Target (1
point)
Source document
identified and
verified but with
errors
Transaction analyzed
but with errors
Transaction
journalized but with
errors
Transactions posted
to the ledger but with
errors
Trial balance
prepared but with
errors
Work sheet prepared
but with errors
Financial statements
prepared but with
errors
Closing entries
journalized and
posted but with errors
Post-closing trial
balance prepared but
with errors
Above Target (2
points)
Source document
identified and verified
correctly
Transaction analyzed
correctly
Transaction journalized
correctly
Transactions posted to
the ledger correctly
Trial balance prepared
correctly
Work sheet prepared
correctly
Financial statements
prepared correctly
Closing entries
journalized and posted
correctly
Post-closing trial
balance prepared
correctly
This SLO is a sample. Targets need to be adjusted based on your students’ data. Student growth should be
achieved for all students.