Introduction to Rubrics

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:

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 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 Interpret the BE point Determine current year’s planned sales outcome Determine the maximum possible 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. 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 of Constructing a Rubric, cont’d

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)

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