Accounting Equation

5/1/19, 11'15 AMAccounting Equation Scoring Guide

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Accounting Equation Scoring Guide

CRITERIA NON-PERFORMANCE BASIC PROFICIENT DISTINGUISHED

Analyze how each business transaction affects the accounting equation.

Does not determine how each business transaction affects the accounting equation.

Applies business transactions to the components of the accounting cycle for a balance sheet.

Analyzes how each business transaction affects the accounting equation.

Determines the appropriate business transaction type for each component of a balance sheet, and demonstrates exceptional insight and understanding of accounting equation practices.

Apply calculations to determine the solution for accounting equation scenarios.

Does not identify the appropriate calculations for accounting equation scenarios.

Identifies the appropriate calculations for accounting equation scenarios.

Applies calculations to determine the solution for accounting equation scenarios.

Determines an accounting equations balance using the appropriate financial data and computations.

Analyze accounting scenarios to determine the appropriate accounting convention using ethical decision making.

Does not apply ethical decision making to accounting scenarios to determine accounting conventions.

Applies ethical decision making to accounting scenarios to determine accounting conventions but does not demonstrate clear insight and understanding of accounting conventions.

Analyzes accounting scenarios to determine the appropriate accounting convention using ethical decision making.

Analyzes accounting scenarios to determine the appropriate accounting convention using ethical decision making, and demonstrates exceptional insight and understanding of accounting conventions.