Introduction to Rubrics Source: Introduction to Rubrics, Danielle D. Stevens and Antonia J. Levi, Stylus Publishing.

Parts of a Rubric Task description Scale of achievement Dimensions of assignment (breakdown of tasks) Performance descriptions

Basic Rubric Design Title Task: Scale Level 1 Scale Level 2 Dimension 1 Dimension 2 Dimension 3

Constructing a Rubric Reflecting Listing Grouping and Labeling Application

Reflecting Why did you create this assignment? Have you given this assignment or a similar assignment before? How does this assignment relate to the rest of what you are teaching? What skills will students need to have or develop to successfully complete this assignment? What exactly is the task assigned? What evidence can students provide in this assignment that would show they have accomplished what you hoped they would accomplish when you created the assignment? What are the highest expectations you have for the student performance on this assignment overall? What is the worst fulfillment of the assignment you can imagine, short of simply not turning it in at all?

Listing What are your specific learning objectives for this assignment? What skills should be demonstrated? What are the exact tasks that must be accomplished? What evidence is there of learning?

Grouping and Labeling Application Group similar learning objectives Create a short label for each group (these will be your dimensions) Application Transfer labels to the dimension portion of the grid Transfer the expected learning outcomes to the internal cells

Application, cont’d Determine your Scale Headings Sophisticated, competent, partly competent, not yet competent Exemplary, proficient, marginal, unacceptable Advanced, intermediate high, intermediate, novice Distinguished, proficient, intermediate, novice Accomplished, average, developing, beginning Exemplary, competent, beginning Proficient, intermediate, novice Exemplary, competent, not yet competent Excellent, good, developing 1, 2, 3 Strong, satisfactory, weak

Example of Constructing a Rubric Task: Problem 11-4 Last year, Lansing Company had sales of $225,000 based on a unit selling price of $180. The variable cost per unit was $100, and fixed costs were $120,000. The maximum sales within Lansing Company’s relevant range are 3,000 units. Lansing Company is considering a proposal to spend an additional $40,000 on billboard advertising during the current year in an attempt to increase sales and utilize unused capacity. Construct a cost-volume-profit chart indicating the beak-even sales for last year. Using the cost-volume-profit chart prepared in (1), determine (a) he income from operations for last year and (b) the maximum income from operations that could have been realized during the year. Construct a cost-volume-profit chart indicating the break-even sales for the current year, assuming that a noncancelable contract is signed for the additional billboard advertising. No changes are expected in the selling price or other costs. Using the cost-volume-profit chart prepared in (3), determine (a) the income from operations if sales total 2,500 units and (b) the maximum income from operations that could be realized during the year.

Example of Constructing a Rubric, cont’d Reflecting Why did you create this assignment? Experience learning to create a CVP Chart Reinforce cost principles with a visual approach Have you given this assignment or a similar assignment before? Yes, but no problems come to mind How does this assignment relate to the rest of what you are teaching? Possible technique in Capstone What skills will students need to have or develop to successfully complete this assignment? Graphing may have been done in Stats class, reinforce skill Or, may be new, and a skill they need to learn

Example of Constructing a Rubric, cont’d Reflecting, cont’d What exactly is the task assigned? Create a CVP chart for last year Interpret the BE point Determine last year’s outcome Determine the maximum possible outcome Create a CVP chart for current year with advertising expense Determine current year’s planned sales outcome What evidence can students provide in this assignment that would show they have accomplished what you hoped they would accomplish when you created the assignment? Two properly annotated CVP charts

Example of Constructing a Rubric, cont’d Reflecting, cont’d What are the highest expectations you have for the student performance on this assignment overall? Produce the two CVP charts Properly show the BE point Properly use advertising expense in current year chart Profit or loss for each year shown Maximum outcome for each year shown What is the worst fulfillment of the assignment you can imagine, short of simply not turning it in at all? Lines misplotted Maximum sales not understood Misinterpret profit or loss Cannot identify the BE point

Example of Constructing a Rubric, cont’d Listing Course objective: Use cost information developed in management accounting system to make business decisions Specific learning objectives: Convert financial data to visual display Read and interpret a graph Comprehend the mathematical and graphical relationships (critical thinking) Demonstrate evidence that they understand the CVP relationship Demonstrate evidence that they can examine alternate inputs Gain an appreciation for visual interpretation of mathematical detail Demonstrate the ability to use visual presentations

Example of Constructing a Rubric, cont’d Grouping and Labeling Analysis Read and interpret a graph Comprehend the mathematical and graphical relationships (critical thinking) Graphing skills Convert financial data to visual display Gain an appreciation for visual interpretation of mathematical detail Demonstrate the ability to use visual presentations CVP Concepts Demonstrate evidence that they understand the CVP relationship Demonstrate evidence that they can examine alternate inputs

Example of Constructing a Rubric, cont’d Application Label row headings (dimensions) Label column headings (scale) Select scale descriptors Enter best level of performance indicators Enter worst level of performance indicators Tailor in between performance indicators

Example Rubric Cost-Volume-Profit Graphing Exercise Task Description: Problem 11-4, page 447, Survey of Accounting, Second Edition, Carl S. Warren, Thomson Publishing. (copy attached) Exemplary Competent Beginning Graphing Skills All appropriate financial data was transferred from the problem to both charts and located on the chart. Written annotations on charts reflect an understanding of transferring of mathematical information to a visual presentation and how to use the chart to convey the information. At least 75% of the appropriate financial data was transferred from the problem to both charts and located on the chart correctly. Most of the written annotations on charts reflect an understanding of transferring of mathematical information to a visual presentation and the chart to conveyed a majority of the correct information. Little or none of the appropriate financial data was transferred from the problem to both charts. Little or none of the financial data was located on the chart correctly. Written annotations on charts do not reflect an understanding of transferring of mathematical information to a visual presentation. The student was not able to use the chart to convey the information. CVP Concepts The CVP chart for last year’s results correctly represents the BE point, profit or loss, and the maximum performance. This year, the CVP chart correctly represents the BE point, profit or loss, and the maximum performance. The CVP chart for last year’s results correctly represents the BE point and either profit or loss, or the maximum performance, but not both. For this year, the advertising expense was added. For the current year, the CVP chart correctly represents the BE point, and either this year’s profit or loss or the maximum performance, but not both. The CVP chart for last year’s results does not correctly represent the BE point, profit or loss, and the maximum performance. The student did not correctly use this year’s data or, using the data presented for this year, the CVP chart does not correctly represent the BE point, this year’s profit or loss, and the maximum performance. Graphical Analysis The chart design properly shows the financial data from the problem. The student appears to have read and interpreted the chart consistent with the graphical depiction. The chart design properly shows at least 75% of the financial data from the problem. The student appears to have read and interpreted the chart consistent with the graphical depiction, even if the depiction has errors. The chart design does not properly show the financial data from the problem. The student has not read and interpreted the chart consistent with the graphical depiction.

Summary The parts of a Rubric are; Task, Scale Levels, Dimensions, Performance Indicators Construct by Reflecting, Listing, Grouping and Labeling, Application