Assurance of Learning Program(including applicable rubrics)

ACCT 201Course 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 202Course 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 303Systems Understanding Aid Project

Accounting 303 - Systems Understanding Aid - Assessment Rubric

Student Name: Example based on maximum points possible

Assignment Number   Results vs. Expectations1 2 3 4 5 Total Exceeds Meets Fails

BI 6.0 7.0 7.0 0.0 4.0 24.0 22-24 19-21 <19DI 9.0 5.0 4.0 0.0 0.0 18.0 15-18 11-14 <11PJI 3.0 4.0 3.0 0.0 0.0 10.0 9-10 7-8 <7BAC 1.0 1.0 1.0 7.0 9.0 19.0 17-19 13-16 <13CAC 1.0 3.0 5.0 8.5 4.5 22.0 18-22 13-17 <17PE 0.0 0.0 0.0 4.5 2.5 7.0 7 5-6 <6

Totals20.0 20.0 20.0 20.0 20.0 100.0

BI 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.

DIFollowing 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.

PJIProper 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.

BAC 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.

CACDetailed (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 303/305Pretest/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 depreciationCalculation of gross profitCorrecting error in bank reconciliationTransaction not effecting cashCash flow classification of office equipment purchaseGenerally accepted accounting principles are?Common characteristic of assetsBalance sheet reflectsCash effects on accrual based accountingUnderstanding of 2/10 n/30FOB shipping point meaningCalculation of cost of goods soldCalculation of depreciation expenseMaintenance expensePrimary objective of financial reporting (as per FASB)B/S classification of merchandise inventoryNet realizable value of accounts receivableBenefit of debt financingStock holders' equity includesShares outstandingAccumulated depreciation representsIn accrual accounting, revenue is recognized whenCalculation of A/R and allowance after write offUnderstanding of FASB Book value of plant assets Number of test takers by classAverage score by classAverage score by academic year

ACCT 304Ethical Assessment

Date____________________________________ Course________________________

Name___________________________________________________________________

ACCT 304 ETHICAL ISSUES/WRITING RUBRIC

Trait 0-1 2-4 5-7Identifies the ethical issues or problems

Does not understand the ethical issues or problems involved in the case

Able to identify most of the ethical issues and problems

Identifies the ethical issues and problems in detail and is able to state with clarity

Lists the facts that influence the decision

Unable to correctly list the facts

Lists some of the facts

Lists all or most of the facts that would influence an ethical decision

Identifies those who might be affected by the decision

Cannot identify Identifies most Clearly identifies all who would be impacted by the decision

Determines a course of action

Has difficulty identifying an acceptable course of action

Identifies an acceptable course of action

Identifies a course of action and is able to explain why this approach would be best

Design document so that information is easily accessible

Does not use paragraphs to develop decision and information is not easily accessible

Paragraphs are used but information is not organized in a logical manner

Paragraphs are used and information is arranged in a logical order to persuasively develop decision

Language Uses words that are unclear. Sentence structure is inadequate. Errors are distracting.

Sentence structure is adequate

Employs words with fluency, develops concise sentences

Spelling and Grammar

Writing contains numerous errors in spelling and grammar which interfere with understanding.

Minor errors in spelling and grammar.

The writing is essentially error free in terms of spelling and grammar.

ACCT 305Application of Analytical Skills

ACCOUNTING 305 – Assessment Rubric

Student Name:______________________________________ Date: ____________

Evaluation Criteria

Fails to Meet Expectations (1)

Meets Expectations (2)

Exceeds Expectations (3) Score

1. Balance Sheet Analysis

Incorrect or inappropriate data used

Correct data used with minimal errors

Correct data used without any errors

2. Income Statement Analysis

Incorrect or inappropriate data used

Correct data used with minimal errors

Correct data used without any errors

3. Statement of Cash Flows Analysis

Incorrect or inappropriate data used

Correct data used with minimal errors

Correct data used without any errors

4. Notes/ Supporting Schedules Analysis

Unable to identify information and issues needed

Mostly able to identify information and issues needed

Able to identify information and issues needed

5. Ratio Analysis Incorrect or inappropriate data used for ratio calculation; vague and minimal knowledge of financial ratios

Correct data used with minimal errors; mostly accurate interpretation of financial ratios

Correct data used without any errors, or assumption(s) made for unavailable data;accurate interpretation of financial ratios

6. Industry Comparison

Inappropriate competitor identified; incorrect comparison and conclusion drawn

Correct competitor identified; generally correct comparison and conclusion drawn

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 305Effective Communication

Worksheet To Average Oral Presentation "Scores" For Assessment PurposesCourse: Accounting 305

Student

Trait 1

Trait 2

Trait 3

Trait 4

Trait 5

Overall

Number

Score

Score

Score

Score

Score

Score

1 0 0 0 0 0 02 0 0 0 0 0 03 0 0 0 0 0 04 0 0 0 0 0 05 0 0 0 0 0 06 0 0 0 0 0 07 0 0 0 0 0 08 0 0 0 0 0 09 0 0 0 0 0 010 0 0 0 0 0 011 0 0 0 0 0 012 0 0 0 0 0 013 0 0 0 0 0 014 0 0 0 0 0 015 0 0 0 0 0 0

Trait Ave. 0 0 0 0 0 0n=15

Trait Definition:1 Voice Mannerisms (appropriate projection, formality, etc.)

2Physical Mannerisms (appropriate posture, hand movement, etc.)

3Familiarity With Subject Matter (appropriate reliance on notes or slides, etc.)

4Familiarity With Technologies (appropriate use of software/hardware, etc.)

5 Information Requirements (appropriate data/graphs, etc.)

Overall Scoring: Distribution:

0 - 8 Does Not Meet Expectations 0 Does Not Meet Expectations

9 - 11 Meets Expectations 25 Meets Expectations12 - 15 Exceeds Expectations 0 Exceeds Expectations

Trait Scoring:1 Does Not Meet Expectations2 Meets Expectations

3 Exceeds Expecations

ACCT 413Effective Communication

Date________________________________ Course________________________

Rater___________________________________________________________________

ACCT 413EXPLANATION OF EVALUATION TRAITS FOR AUDIT TEAM PRESENTATIONS

(Each team member is individually assessed)

TRAIT EXCEEDS EXPECTATIONS

MEETS EXPECTATIONS

DOES NOT MEET EXPECTATIONS

Presentation was organized and coherent

Opening statement clearly explains objectives. Presenter stays focused throughout.

Opening statement is relevant to topic. Mostly organized. Presenter loses focus only once or twice.

No opening relevant statement. Loses focus throughout the presentation.

Presenter was well-prepared andconfident

Excellent delivery of material. Uses body language effectively to maintain interest.

Average delivery of material. No distracting mannerisms.

Below average delivery of material. Demonstrates one or more distracting mannerisms.

Communication aids were clear and useful

PowerPoint is used to enhance presentation.

Has to look at PowerPoint to keep on track with presentation.

Relies heavily on PowerPoint or notes. Makes little eye contact. Some key points not on PowerPoint.

Information was useful and informative

Information provided goes beyond expected requirements.

Provides information that would be helpful in making decisions.

Does not meet assignment requirements. Information is not current.

Voice quality and pace

Modulates voice and projects enthusiasm.

Can be easily understood—appropriate pace and volume.

Hard to understand. Speaks too fast, too soft, etc.

Rating Scale:

9-10 Exceeds Expectations6-8 Meets ExpectationsBelow 6 Does Not Meet Expectations

ACCT 507Oral Presentation Skills

ACCT 507Oral Communication Evaluation Checklist

Traits Point Values(3) (2) (1) (0)

1. Opening Statement with Purpose ___ ___ ___ ___

2. Organization ___ ___ ___ ___

3. Content:a. Currency ___ ___ ___ ___

b. Relevance ___ ___ ___ ___

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 ___ ___ ___ ___

Scoring

0-20 Does not meet expectations21-29 Meets expectations30-33 Exceeds expectations

ACCT 507Written Communication Skills

ACCT 507Written 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 Does not meet expectations85-93 Meets expectations94-100 Exceeds expectations

ACCT 508Case 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

Assessment AreaCase Number

Pts. Expectations

1 2 3 4 Excds. Meets FailsTitle Bill's Custom Planters Ruston Trailer Company Louisiana Wood Products Ruston Techtronics Company        

Case Description

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.

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.

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.

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.

         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 24 22-24 19-21 ≤20  complete sentences - applies to all cases    spelling, punctuation, & neatness - same on all cases        

Numbers

Production and Hardware Order schedules (2) Cash Budget including cash collections, hardware payments, direct labor, var. overhead, & interest expense (5) Schedule of CGM including dm, dl, overhead (2) Income Statement including rev. & cost of goods sold (2) Balance Sheet including cash, ar (net), & equity (3)

Income Statement: revenue; cost of goods sold at std. cost including missing finished goods; dm, dl, & overhead variances; other expenses; & income tax expense (benefit) (10) Balance Sheet: cash; accounts receivable; finished goods & dm inv; ppe (net); liabilities; & equity (4)

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)

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)

56 50-56 43-49 ≤42

Interpretations & Recommendations

Production Schedule: meet desired end inv. or meet credit limit. (3) Hardware Schedule: must meet production schedule without excess end inv. (2) Direct Labor: defend overtime or temps. pro and con (2) Credit-Line: must not exceed credit limit without a workable plan and must meet compensating balance (3)

Manager Evaluation: provide evaluations of each of three managers based on at least two variances per manager (3) Variance Interactions: discuss variance interactions (2) Adjustments: adjusts. made by managers (1) Recommendations: improve profitability (2) Control Issues: identify both control issues (2)

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)

Recommendations and Sensitivity (4) Early Abandonment: (2) Qualitative Issues: (1) Recommendations: improve profitability (1) Advantages vs. Disadvantages of Debt vs. Equity Capital: (2)

40 36-40 31-37 ≤30

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 513/542Ethics Evaluation

Ethical Considerations Rubric—Accounting 513/542

TRAIT Unacceptable (0 points) Acceptable (1 point) Exemplary (2 points) ScoreIdentifies Dilemma Has a vague idea of what the

dilemma is and is uncertain what must be decided.

Identifies the dilemma, including pertinent facts, and ascertains what must be decided.

Describes the dilemma in detail having gathered pertinent facts. Ascertains exactly what must be decided.

Considers Stakeholders

Is unsure as to who should be involved in the decision-making process.

Determines who should be involved in the decision making process and accurately identifies all the stakeholders.

Determines who should be involved in the decision making process and thoroughly reflects on the viewpoints of the stakeholders.

Analyzes Alternatives and Consequences

Begins to appraise the relevant facts and assumptions and identifies some alternatives.

Clarifies at least two alternatives and predicts their associated consequences in detail.

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.

Chooses an Action Has difficulty identifying and appropriate course of action from among alternatives.

Formulates an implementation plan that delineates the execution of the decision.

Formulates an implementation plan that delineates the execution of the decision and that evidences a thoughtful reflection on the benefits and risks of action.

Student: ________________ Overall Score: __________________

Overall Scoring: 0 – 3 Unacceptable; 4 – 6 Acceptable; 7 - 8 Exemplary

ACCT 513Audit Case Experience

PEACH BLOSSOM Audit Case Evaluation Rubric—Accounting 513—2009

TRAIT Unacceptable (0 points) Acceptable (1 point) Exemplary (2 points) ScoreWorking Paper Organization

Little, if any, apparent organization.

Somewhat inefficient, but sufficient organization.

Efficient and effective organization.

Tick Mark Usage—Appropriate Items

Few, if any, tick marks noted.

Some “over auditing” noted (i.e., some tick marks were not needed).

Efficient use of tick marks noted.

Tick Mark Usage—Appropriate Spelling

Several items not spelled correctly.

No spelling errors noted but word selection could be improved.

No spelling errors noted and word selection was excellent.

Tick Mark Usage—Appropriate Grammar

Several grammatical errors noted.

No grammatical errors noted. Grammar was generally excellent.

Tick Mark Usage—Appropriate Explanations

Explanations, if any, were inadequate.

Explanations were generally adequate. Explanations were generally excellent (effective).

Student: ________________ Overall Score: __________________

Overall Scoring: 0 – 4 Unacceptable; 5 – 7 Acceptable; 8 - 10 Exemplary

Check One: _____ Winter Quarter _____ Spring Quarter 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 CommentsExceeds Expectation

s

Meets Expectations

Does Not Meet

Expectations

Conceptual Adequacy/Mastery of Literature

Coherence and Organization of

Presentation

Technical Adequacy

Significance of Contribution to

the Field

D.B.A. RESEARCH PAPER ASSESSMENT

Performance Level

Exceeds Expectations Meets Expectations Does Not Meet Expectations

Conceptual Adequacy/Mastery of Literature

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

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

Coherence and Organization of

Presentation

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)

Technical Adequacy Methods are appropriate to research question(s)

Reader can determine what methods were used, what analyses were conducted, and what conclusions were drawn

All analyses used were appropriate

Conducts analyses correctly

Methods are appropriate to research question(s)

Reader may have a little difficulty to determine what methods were used, what analyses were conducted, and what conclusions were drawn

Most analyses used were appropriate

Some errors in analyses

Methods were not appropriate to research question(s)

Reader cannot determine what methods were used, what analyses were conducted, and what conclusions were drawn

Some analyses used were not appropriate

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

Significance of Contribution to the

Field

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 over-researched or not currently relevant, adds nothing new to existing literature