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

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

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

4. Constructing a Rubric Reflecting Listing Grouping and Labeling
Application

5. 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?

6. 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?

7. 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

8. 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

9. 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.

10. 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

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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.

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