Instructions: Training—Accounting Tools and Practices

4/11/2020 Training—Accounting Tools and Practices Scoring Guide

https://courserooma.capella.edu/bbcswebdav/institution/MBA-FPX/MBA-FPX5010/191000/Scoring_Guides/u01a1_scoring_guide.html 1/1

Training—Accounting Tools and Practices Scoring Guide

CRITERIA NON-PERFORMANCE BASIC PROFICIENT DISTINGUISHED

Explain how the accounting method the company used affects the financial statements.

Does not explain the accounting method used.

Identifies the accounting method used.

Explains how the accounting method the company used affects the financial statements.

Explains the accounting method’s effect on specific financial statements clearly and with sufficient detail to demonstrate why the company chose it.

Compare how two accounting methods differ in their effects on the financial statements.

Does not identify any alternate accounting methods.

Identifies one other accounting method.

Compares how two accounting methods differ in their effects on the financial statements.

Compares how two accounting methods differ in their effects on the financial statements and provides examples and details to clarify comparisons.

Communicate accounting information clearly.

Does not communicate accounting information effectively.

Communicates accounting information, but some information is not clear.

Communicates accounting information clearly.

Communicates clearly and engages the reader with the fluidity of expression. There are few if any errors of mechanics, grammar, or style.