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# Assessment Commentary

## Analyzing Student Learning

a. Identify the specific learning objectives measured by the assessment you chose for
analysis.
This assessment was used as a review of all learning targets from the unit. As such, it
measures the student's ability to show the relationship between the accounting equation
and a T account, identify the debit and credit side, the increase and decrease side, and
the normal balance side of various accounts, apply the two rules that are associated with
the increase side of an account, apply the four questions necessary to analyze
transactions for starting a business into debit and credit parts, and analyze transactions
for operating a business into debit and credit parts.

Students applied their knowledge of debits and credits, along with the increase (normal
balance) and decrease side of specific account to correctly record transactions. They had
to analyze each transaction using the four questions to correctly determine which account
would be affected, how those accounts would change, and how to accurately record the
change in the T-accounts. Students showed the relationship between the accounting
equation and T-accounts, when they calculated their net worth at the end.

b. Provide a graphic (table or chart) or narrative that summarizes student learning for your
whole class. Be sure to summarize student learning for all evaluation criteria submitted in

## Monopoly Rubric Rubric Rubric Rubric Rubric Rubric. Total out of 30

Results Sec. 1 Sec. 2 Sec. 3 Sec. 4 Sec. 5 Sec. 6 Possible
Student 1 5 5 5 3 3 5 26 87%
Student 2 5 5 5 5 5 5 30 100%
Student 3 5 5 4 3 3 5 25 83%
Student 4 5 4 5 3 3 5 25 83%
Student 5
4 4 4 3 3 5 23 77%
Focus 3
Student 6 4 5 5 3 3 5 25 83%
Student 7 5 4 5 3 3 4 24 80%
Student 8 5 5 5 5 5 5 30 100%
Student 9 5 4 5 3 3 5 25 83%
Student 10 5 5 5 5 3 5 28 93%
Student 11
5 5 5 5 5 5 30 100%
Focus 1
Student 12
5 4 5 3 3 5 25 83%
Focus 2 (IEP)
Student 13 3 4 4 3 3 5 22 73%
Student 14 5 5 5 5 5 5 30 100%
Student 15 4 5 5 3 3 5 25 83%
Student 16 4 4 5 3 3 5 24 80%
Student 17 5 4 5 3 3 5 25 83%
Student 18 5 5 5 3 3 5 26 87%
Student 19 5 5 5 5 5 5 30 100%
Average 4.68 4.58 4.84 3.52 3.52 4.95 26.2 87%
Section 1 of the rubric measured the students understanding that a transaction affects (at
least) two accounts by requiring evidence of each transaction being recorded in two
accounts. Points were lost, if a transaction was only recorded in one account (review of
previous unit).

Section 2 of the rubric measured the students understanding that an equal debit and
credit must be recorded for each transaction. Points were lost if students recorded a debit
in two accounts for a transaction or credit in two accounts for a transaction.

Section 3 of the rubric measured the students ability to determine which accounts were
affected and how they were affected by transactions from the Monopoly game. It also
measured the students ability to correctly record transaction on either the debit or credit
side on an account. Points were lost if the records seemed inconsistent with a Monopoly
game.

Section 4 of the rubric measured the students ability to determine Net Worth by using
their T-account records. This also linked the accounting equation to the use of T-
accounts, debits, and credits.

Section 5 of the rubric measured the students ability to use their records to verify that
that they had recorded debits and credits correctly by asking them to total all debits and
all credits to see if the sums match.

Section 6 measures the students ability to record transactions legibly and make sure
they are labeled correctly. This section is to reinforce the idea that accounting records are
meant to be used. Records which are difficult to read or understand are useless to a
company. Only one student lost points on this section, and it was due to mislabeling a
few records.

c. Use evidence found in the 3 student work samples and the whole class summary to
analyze the patterns of learning for the whole class and differences for groups or
individual learners relative to business-related conceptual understanding, technical
skills, AND problem-solving strategies.
Overall, students did quite well with the requirements of this assessment. As a whole,
they understand that each transaction requires a record in two accounts. They also
understand that of the two records for each transaction, one should be a debit and the
other a credit. I was pleased with the classs engagement and ability to transfer this units
learning targets from the textbook to a new situation.

The largest problem area was with the two sections that ask students to total their debits
and credits, and find their owners equity using two different calculation methods.
Although we have not discussed a trial balance yet, the worksheet walked students
through the calculations needed. If they were able to accurately record their debits and
credits, students should have easily come up with correct answers. Most students who
did not successfully determine their owners equity or show balanced debits and credits
had a mistake in their records. However, there were a couple who simply added
incorrectly, and did not reattempt when the answers didnt balance. In general, there were
only a few students who misunderstood either a concept or a section of the activity. Many
of the mistakes were due to a single error in the placement of a transaction or an adding
error when determining totals on the follow-up worksheet.
Focus Student 1 is a good example of a diligent student who wants to learn. The work
that she submitted was perfect, but she had to do a little extra work to get there. Her total
debits and total credits were not balancing. I gave her some ideas to double-check. She
did not get it figured out by the end of class, but stuck with it and brought it to me later in
the day. Her class ranking is 6th with an overall score of 95%. Of my A students, I see
her putting in more work; for many of the other, the work seems easy.

Focus Student 2 is an IEP student, who seems engaged with the class and wants to
learn. Other than allowing a little extra time on the tests, I wouldnt know that this student
had any special learning needs. He does take a little longer on the daily work, often
needing to take work home to finish. The work he submits is often of good quality. On this
assignment with regard to scoring, he fell into the middle of the group. His class ranking
is 8th with an overall score of 93%. I do give him slightly more attention during
independent work time, because his IEP suggests that he may need additional support
and he is not shy about asking questions when he doesnt understand something.

Focus Student 3, along with his friend, have been concerning me, and this project is
another confirmation that I should be doing more for them. These individuals are very
quiet in class. Their work quality is often below that of the rest of the class. Focus Student
3s class ranking is 16th with an overall score of 81%. Although a B- isnt a terrible grade, I
am seeing a lack of understanding in some key areas. For example, this student still
makes several mistakes with on account transactions. I began this unit knowing that my
class needed more work with on account transactions, due to prior units. At the end of
this unit, the majority of the class is doing fine with these transaction, except Focus
Student 3 and his friend. Every class period, I stop by their desks to ask if they have any
questions. They always say that theyre doing fine and everything makes sense. After
looking at his mid-term grades in all classes, I see that B- is his average grade, I wonder
if my expectations are different than his. Where I see a student struggling with a concept,
he may feel that his grade is right where it should be.

d. If a video or audio work sample occurs in a group context (e.g., discussion), provide the
name of the clip and clearly describe how the scorer can identify the focus student(s)
(e.g., position, physical description) whose work is portrayed.
All work samples were paper copies, which were scanned and uploaded as PDFs.

## Feedback to Guide Further Learning

a. Identify the format in which you submitted your evidence of feedback for the 3 focus
students. Choose one of the following: Written directly on work samples or in separate
documents that were provided to the focus students, in audio files In video clips from
Instruction Task 2 (provide a time-stamp reference), or in separate video clips.
Student feedback was written directly on work samples and provided orally in audio clips.
I always try to give oral feedback with the written feedback on these types of project to
make sure that students understand what I meant. Also, I see many students glance at
the grade, then toss the paper without reading the feedback, so the oral feedback
ensures that they got some feedback.

b. Explain how feedback provided to the 3 focus students addresses their individual
strengths and needs relative to the learning objectives measured.
Focus Student 1 did not have any mistakes. I did want to acknowledge that she put extra
work into making her project perfect and encourage her to commit the same level of
dedication to future work.

Focus Student 2 had a few minor mistakes in the recording of transactions with one
double credit and one double debit recording. By pointing these out, I hope that he will be
less likely to make that mistake in the future, and that he will have an idea to double-
check that type of mistake in the future if his final totals are not balancing. I also wanted
to acknowledge his effort and that he did most of the work quite well.

I spent more time with Focus Student 3, because there were several issues, and he
seemed more open to feedback that day. The feedback was detailed, and should correct
some issues. However, I have a larger goal with this student; I want to get to a point
where he is comfortable asking me questions about the material. Perhaps, spending time
forcing him to talk to me during class will get him more comfortable with discourse in
class.

c. Describe how you will support each focus student to understand and use this feedback to
further their learning related to learning objectives, either within the learning segment or
at a later time.
Focus Student 1 will see that I appreciate and notice extra effort. This will encourage her
to continue her exceptional level of engagement with the material.

The few corrections that I gave Focus Student 2 will be used throughout the rest of the
course. It is very important that he remember that a debit for every credit, or a credit for
every debit, must be recorded. His largest mistake was to record a double debit for one
transaction and a double credit for another. In speaking with him, I think these were
accidentally recorded incorrectly, rather than a misunderstanding of the concept.
However, the reminder will encourage him to be more careful in the future.

Focus Student 3 had a few minor errors and one major error. His largest mistake was
recording rent expenses, which he credited to cash, as payables. I did explain the
difference between a payable and an expense during the oral feedback. This is
something that he needs to understand for future units as well. Overall, I want him to
understand that I am available to answer questions and help him understand the material.

## Evidence of Language Understanding and Use

a. Explain and provide concrete examples for the extent to which your students were able to
use or struggled to use the selected language function, vocabulary and/or symbols, AND
syntax or discourse to develop content understandings.
The students have the ability to the language presented in the unit. They also understand
what that language means symbolically on a T-account. For example, students
demonstrated their understanding of translating adding to or subtracting from an
account to recording on the debit or credit side, without the use of plus or minus signs.
They also use the language of debits, credits, and specific accounts during large and
small group discourse. However, it often takes some prompting to make them ask me a
questions using the proper terms. When asking me about a specific problem, they will
ask, Should I put this here?, while pointing at accounts and debit or credit sides. Ill then
prompt them to ask a more specific question, such as, Should I record the \$20 purchase
as a credit to cash and debit to supplies? The audio file for student language use is an
example of a student that asked a questions during the Monopoly game using correct
terminology from the beginning no prompts needed!

## Using Assessment to Inform Instruction

a. Based on your analysis of student learning presented in prompts 1bc, describe next
steps for instruction to impact student learning: for the whole class, for the 3 focus
students and other individuals/groups with specific needs.
The entire class did fairly well with all assignments from this unit. Most of the class
proved to have a higher understanding of on account transactions at the end of the unit
than at the beginning. However, that still seems to be an area of some confusion. I will
continue to give extra examples of on account transaction in subsequent units to build
and solidify the students knowledge of and confidence with this kind of transaction. The
Monopoly activity was appreciated by the students. Several mentioned that they liked
getting away from the computers for a couple of days. Im pleased with the level of
engagement and quality of work that the students showed. I plan to continue to use the
Monopoly games as a supplemental learning aid, but I will adjust the worksheets and
rubric to match the unit goals. I may allow the students to create a version of Accounting
Monopoly toward the end of the course.

For Focus Students 1 and 2, I will continue with their instruction in a similar manner. Both
are more than willing to come to me with questions or to ask for additional help. Focus
Student 1 may need enrichment exercises in the future to keep her engaged. She has
mentioned an interest in leading/teaching a lesson. I will try to work with her on that. She
could be an asset to the class on days with a substitute teacher.

Moving forward with Focus Student 3, and his friend, who is much the same, I will try to
engage them more during instruction and independent work time. Because they were
quiet early in the course, I have placed him in the front row. I will use this proximity more
during instruction to formatively check for understanding. I may make these checks more
private, rather than during large group learning, because they seem uncomfortable
speaking before the class. I will also ask to see their work-in-progress during independent
work time, so that I can give feedback, which can be used right away to improve
understanding as assignments are being completed. Many students are already getting
in-progress feedback, because they are more likely to ask questions during their work
time.

b. Explain how these next steps follow from your analysis of student learning. Support your
explanation with principles from research and/or theory.
Research supports my plans, especially for Focus Student 3 and his friend, both of whom
seem to fit the profile of introverted learners. Susan Cain (2013) suggests that current
trends in education tend to not work as well for introverted students. For example, large
group activities and discourse do not work for an introvert. Even by placing them in the
front row, I will need to be sure to lengthen the wait time after asking questions. It may
even be better to save formative questions for these students until weve started
independent work time, so that its more like a private conversation. Making sure to have
a private conversation with these students goes along with my plan to provide feedback
on their works-in-progress during independent work time. According to Hattie (2012), in-
progress evaluation and feedback during the learning process have a much greater
impact on student learning than feedback provided after a summative assessment. By
taking into account their introverted nature, and adding a planned in-progress feedback,
these students should have the same success with this course as their classmates.
References
Cain, S. (2013). Quiet: The power of introverts in a world that cant stop talking. New York:
Crown.
Hattie, J. (2012). Visible learning for teachers: Maximizing impact on learning. New York:
Routledge.
Assessments Lesson 4
D Cash C D Rent Receivable C D Houses C D Note Payable C D Rent Expense C D Rent Income C
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_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

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_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________
_________________ _________________ _________________ _________________ _________________ _________________ D Rent Payable C _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ D Utilities Expense C D Utilities Income C

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

## _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ D Property C D Hotels C _________________ _________________ D Jail Expense C D Salary Income C
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_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ D Taxes Expense C _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________

_________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________ _________________
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_________________ _________________ _________________ _________________ _________________ _________________ D Capital C D Misc. Expense C D Misc. Income C
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Assessments Lesson 4
Cash Property Houses Hotels
Total Debits Total Credits Total Debits Total Credits Total Debits Total Credits Total Debits Total Credits

Total Cash Total Property Total Houses Total Hotels
(Debits Credits) (Debits Credits) (Debits Credits) (Debits Credits)

Rent Receivable
Total Debits Total Credits Total Assets
Cash + Property + Houses + Hotels + Receivables

Total Rent Rec.
(Debits Credits)

## Notes Payable Rent Payable

Total Debits Total Credits Total Debits Total Credits Total Liabilities
Notes Payable + Rent Payable

Total Notes Pay. Total Rent Pay.
(Credits - Debits) (Credits - Debits)

Rent Expense Utilities Expense Jail Expense Taxes Expense
Total Debits Total Credits Total Debits Total Credits Total Debits Total Credits Total Debits Total Credits

Total Rent Exp. Total Utilities Exp. Total Jail Exp. Total Taxes Exp.
(Debits Credits) (Debits Credits) (Debits Credits) (Debits Credits)

Misc. Expense
Total Debits Total Credits Total Expenses
Rent + Utilities + Jail + Taxes + Misc.

Total Misc. Exp.
(Debits Credits)

Rent Income Utilities Income Salary Go Income Misc. Income
Total Debits Total Credits Total Debits Total Credits Total Debits Total Credits Total Debits Total Credits

Total Cash Total Property Total Houses Total Hotels
(Debits Credits) (Debits Credits) (Debits Credits) (Debits Credits)

Total Income
Rent + Utilities + Taxes + Misc.

Assets - Liabilities = Owners Equity & Capital + Income - Expenses = Owners Equity

Total All Debits __________________________ Total All Credits __________________________
Assessments T-Accounts Monopoly Rubric Lesson 4
Assessment Points Earned Points Earned Points Earned Points Earned Points Earned
Category 1 2 3 4 5 /30 Comments
Evidence of No evidence of Few (25% or Some (26% - Most (above All
each recording each less) 75%) 75%) transactions
transaction transaction in transactions transactions transactions recorded in
being two accounts recorded in recorded in recorded in two accounts
recorded in two accounts two accounts two accounts
two
accounts
For each No evidence of Few (25% or Some (26% - Most (above All recordings
debit a recording a less) 75%) 75%) show a credit
credit is credit for each
recordings of a recordings of a recordings of a for each debit
recorded debit credit for each credit for each credit for each
debit debit debit
Debits and Recordings Few recordings Some Most All recordings
credits appear seem recordings recordings seem
appear to be inconsistent consistent with seem seem consistent with
correctly with game play game play consistent with consistent with game play
recorded game play game play
Ability to Not attempted Attempted, Successfully
determine but incorrectly completed
net worth figured or
records did not
provide
sufficient
information
Debits and Not attempted Attempted, Successfully
credits but incorrectly completed
balanced figured or
records did not
provide
sufficient
information
Neatness Unable to read Few records Some records Most records All records are
and legibility or understand are easy to are easy to are easy to easy to read