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ScoringGuide_Assessment5_BUS-FP4063.pdf

Government Accounting Scoring Guide

CRITERIA NON-PERFORMANCE BASIC PROFICIENT DISTINGUISHED

Record basic journal entries for fund financial statements.

Does not record basic journal entries for fund financial statements.

Records basic journal entries for fund financial statements, but entries include inaccurate information or calculation errors.

Records basic journal entries for fund financial statements.

Records basic journal entries for fund financial statements without error and in good form.

Record basic journal entries for government-wide financial statements.

Does not record basic journal entries for government- wide financial statements.

Records basic journal entries for government- wide financial statements, but entries include inaccurate information or calculation errors.

Records basic journal entries for government-wide financial statements.

Records basic journal entries for government- wide financial statements without error and in good form.

Differentiate between encumbrances and expenditures.

Does not differentiate between encumbrances and expenditures.

Differentiates between encumbrances and expenditures, but journal entries include inaccurate information or calculation errors.

Differentiates between encumbrances and expenditures.

Differentiates between encumbrances and expenditures; correctly journalizes all transactions in fund financial statements.

Differentiate between government activities and business-type activities.

Does not differentiate between government activities and business-type activities.

Differentiates between government activities and business-type activities, but journal entries include inaccurate information or calculation errors.

Differentiates between government activities and business-type activities.

Differentiates between government activities and business-type activities; correctly journalizes all transactions in government-wide financial statements.

Determine the consequences of certain transactions for state and local governments.

Does not determine the consequences of certain transactions for state and local governments.

Determines the consequences of certain transactions for state and local governments based on misinterpretations of financial data and information.

Determines the consequences of certain transactions for state and local governments.

Determines the consequences of certain transactions for state and local governments; provides rational, fully justified explanations of conclusions.

Page 1 of 1Government Accounting Scoring Guide

9/24/2017https://courserooma.capella.edu/bbcswebdav/institution/BUS-FP/BUS-FP4063/150701/Scoring_G...