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School of Business and Economics


Department of Accountancy
Downtown Campus

SYLLABUS

COURSE DETAILS
Course No. : AC 2102 Professor : Marichu S. Fornolles, CPA, MBA
Course Title : Management Accounting Office : Department of Accountancy
Credit Units : 3.0 2300-100513
Pre-requisites : AC 1203 Contact No: 09325044100
Term : Email Add : msfornolles@yahoo.com
Schedule :

Course Description
This course is an introduction to the use of accounting information by managers for decision making, performance evaluation and control. It is also useful for those who intend to work as
management accountant or business consultant, or even in your role as investor or as competitor. It is designed to develop an appreciation for the uses of cost information in the
administration and control of business organizations. Emphasis is on how accounting data can be interpreted and used by management in planning and controlling business activities. Upon
completion, students should be able to analyze and interpret cost information and present this information in a form that is usable by management. What you learn in this course will help
you understand the company's internal operations aside from the fundamental concepts of managerial accounting. It presents the alternative methods of preparing managerial accounting
information, and examines how these methods are used by companies. Students develop the ability to collect, analyze, and communicate quantitative and non-quantitative information to
assist management in making sound business decisions in managing the firm.

Topics include the general overview of management accounting, how it adds value to the organization, and includes a thorough study of the concepts, standards, techniques and methods
applicable to management accounting. the changing role of management accountants, cost-volume-profit analysis, absorption costing and direct costing, throughput costing, responsibility
accounting, segment reporting, standard costing and variance analysis, and master budget preparation which will demonstrate an understanding of the relationship between the
components, pricing products and services, relevant cost analysis and environmental management accounting. This will also encourage them to apply not only the appropriate tools and
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techniques available to them, but also logic, insight, judgment, and common sense. Students will apply these theories and concepts to actual real world managerial decision problems.

Program Educational Outcomes


Three to five years after graduation, the Carolinian accounting professional graduate will become:

PEO#1 An accounting professional who can build a career at national and international levels.
An accounting professional who is competent and capable in creating, managing, and distributing wealth whether in manufacturing, merchandising, and service
PEO#2
related enterprise.
PEO#3 An accounting professional who contributes his/her expertise to the industry, professional body, and society.

Program Learning Outcomes


Each course has specific Course Level Student Learning Outcomes (SLOs) that will be achieved through the curriculum designed for the course. The cumulative
achievement of all Course level SLOs will result in the achievement of Ten (10) Program Level Student Learning Outcomes as listed below.

Upon completing the BS Accountancy program, graduates will demonstrate the following:
PEOs
Domain Domain Definition Skills
PEO#1 PEO#2 PEO#3
The ability to acquire and apply knowledge of science, mathematics, business and
PO#1: Business Knowledge economics and to understand key terms, facts and processes related to Finance Cognitive   
and Accounting.
The ability to verbalize and articulate business information to be used by financial
PO#2: Communication/Reporting
information users in making economic decisions.
Psychomotor 
The ability to direct and influence others towards a common goal and to
Affective/
PO#3: Leadership/Teamwork recognize individual performance and work with others towards achieving a
Psychomotor 
common goal.
PO#4: Multi-disciplinary Teams The ability to function in collaboration with other disciplines. Psychomotor  
The ability to be professionally competent, noble in character, sensitive to the
PO#5: Witness to the Word Gospel's mission and adhere to the Code of Professional Ethics for the accounting Affective 
profession.
The ability to demonstrate personal and intellectual autonomy and information
PO#6: Life-long Learning
literacy.
Affective  
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The ability to embrace the diversities and complexities of the world across
disciplines and perspectives, at the same time preserve and promote “Filipino Cognitive/
PO#7: Global Citizenship historical and cultural heritage”; to demonstrate corporate citizenship, social Affective/   
responsibility, and ethical practices in performing functions as a professional Psychomotor
accountant.
The ability to undertake an in-depth study of accounting, tax, business law, and
PO#8: Research
auditing issues.
Cognitive 
The ability to analyze and interpret financial and business risks, identify and
analyze problems related to accounting issues as basis for solutions and
PO#9: Technical Competency
recommendations, and render professional judgment on the preparation of
Cognitive   
external and internal reports based on applicable standards and practices.
The ability to exercise discretion in the analysis and interpretation of accounting
PO#10: Professional Judgment issues, both local and international, and present options in resolving emerging and Cognitive   
relevant challenges related to accounting.

Course Learning Outcomes


Program Learning Outcomes (POs)
Upon completion of the course, students should be able to: PO#1 PO#2 PO#3 PO# PO#5 PO#6 PO#7 PO#8 PO#9 PO#10
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Integrate the ethical standards in every area of management
CO#1: accounting practice and resolve conflicts that may arise in the     
workplace.
Apply management tools and techniques to determine optimal
CO#2: managerial decisions that demonstrates a clear understanding of     
ethical responsibilities.
Support the application of theories to practical contexts and 
CO#3: demonstrate an understanding of the relationship between the
components of the master budget.
Develop and apply problem solving and critical thinking skills essential
CO#4: to solve unstructured managerial problems under different business       
scenarios.
Produce reports tailored fit to the needs of management for control
CO#5:     
and decision making purposes.
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Course Structure

COURSE
TOPIC INTENDED LEARNING OUTCOMES
OUTCOMES
I. Course Orientation CO #1, 1. Discuss relevant matters pertaining to the
(1.5 hours) CO #2 course such as course description, prerequisite
 USC Mission/Vision Statement subject, scope, sequencing of subject matter,
 School of Business and Economics and course requirements and evaluation/grading
Department of Accountancy aims system.
 Duties and Responsibilities of a student 2. Recall and relate to the students the University’s
 Expectations about the subject and from Vision and Mission, Aims of School of Business and
the teacher Economics and the Department of Accountancy.
 Dissemination of house rules
 Explaining the contents of the syllabus
including the rubrics

COURSE
TOPIC INTENDED LEARNING OUTCOMES
OUTCOMES
VII. Responsibility Accounting and Reporting
(1.5 hours)
 Basic Concepts of Responsibility Accounting CO #4
and 1. Explain the role of responsibility accounting in
 Types of Responsibility Centers
CO #5 fostering goal congruence.
 Performance Measurement – ROI, RI and EVA
2. Define, identify key concept and methods about
 Segment Reporting and Profitability Analysis Responsibility Accounting.
3. Prepare a performance report and explain the
relationships between the performance reports for
various responsibility centers.
4. Explain the difference between traceable fixed
costs and common fixed costs.
5. Compute residual income and return on
investment (ROI) and show how changes in sales,
expenses and assets affect ROI.
6. Compute residual income and understand its
strengths and weaknesses.
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VIII. Pricing Products and Services


(3 hours)
 Prices are based on 3 dimensions: Cost,
demand and competition
 Cost-based pricing
 Demand-based pricing
 Competition-based pricing
 Markup Pricing Method
Using markup percentage either based
on sales or on cost
 Full-cost pricing method
 Variable cost pricing method
 Differential cost pricing method
1. Identify the factors that will be considered by the
managers in setting the price of a product or
service.
2. Compute the selling price under each pricing
method;
CO #4
3. Determine the most appropriate price to use in
selling a product or service
4. Describe the legal restrictions on setting prices.

 Conversion cost pricing method


 Time and material pricing for
service entities
ROI pricing method:
 Where capital employed is:
1. Purely fixed capital; or
2. Combination of fixed capital and
variable capital
 Determining Markup Percentage:
 Based on absorption cost;
 Using contribution approach
Issues involved in the strategic pricing of new
products
 Penetration Pricing
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 Psychological Pricing
 Price Skimming
 Price Gouging
Legal Restrictions on Setting Prices
 Price Discrimination
 Predatory Pricing

COURSE
TOPIC INTENDED LEARNING OUTCOMES
OUTCOMES
IX. Using Relevant Cost Information in
Decision Making
(16 hours) 1. Define, identify and enumerate key concept and
 The Concept of Relevance methods about relevant costing.
 Decision making process CO #2, 2. Describe and explain the steps in the decision-
 Techniques in Relevant Cost Analysis making process and the managerial accountant’s
 Outsourcing Decision: Bases and CO #4 role in that process.
Implications 3. Explain the relationship between quantitative and
 Make, lease or buy decision and qualitative analyses in decision making.
 Transfer Pricing Concepts and 4. Solve problems involving relevant costing analysis.
approaches CO #5 5. Interpret and assess the problems solved and
 Special Order Decision develop decision making skills.
 Product Line Decision
 Scarce Resources Decision
 Sales Mix Decision
 Shutdown or Continue Operations
 Further Processing Decisions

X. Gross Profit Variation Analysis


 Sales Variances 1. Define, compute, analyze and explain gross profit
 For Single Product variation.
 For Multiple Products
 Market Size Variance
 Market Share Variance
 Sales Price Variance
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 Sales Volume Variance


 Sales Mix Variance
 Profit linked productivity measurement
 Profit linkage rule
 Price Recovery Component
XI. Environmental Management Accounting
(4 hours) 1. Identify the environmental costs and risks
 Define Environmental Management CO #2, associated with the company’s operations,
Accounting products and services
 Global Profile of Environmental Issues CO #4 2. Assess the numerical environment-related
 ISO 14000 Series and their significance information useful for decision making by
 Identification of the environmental and management at the working level
costs attached to products, processes, 3. Develop environmental cost saving measures.
and services CO #5
 Environmental Risks Associated with:
 company’s operations;
 products; and
 services
 Environmental Performance Measures
 Developing an Environmental
Management Report

FINAL EXAMINATION

Educational Resources
A. Textbook

References
Bhimani, A., Horngren, C.T., Datar, S.M. (2013), Management and Cost Accounting. Financial Times Prentice Hall, Harlow.

Bragg, Steven M. (2016). Cost Accounting: College Version (ed.) Colorado, USA: Accounting Tools Inc.

Brewer, Peter C., et.al. (2016). Introduction to Managerial Accounting (7th ed.) New York, New York, USA: McGraw-Hill Education.
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Carter, W. (20). Cost Accounting (14th edition). Thompson Learning.

Colin, Drury (2018). eBook: Management and Cost Accounting, 10th Edition.

Datar, Srikant M., Rajan, Madhav V. (2017). Horngren's Cost Accounting: A Managerial Emphasis (16th Edition). Pearson

Garrison, Ray H., et.al. (2014) Managerial Accounting (15th ed.). New York, New York, USA: McGraw-Hill Education.

Hansen, Don R., Mowen, Maryanne M. (2018). Cornerstones of Cost Management (4th edition). Cengage Asia Pte Ltd.

Piper, Mike (2017). Cost Accounting Made Simple. Simple Subjects, LLC.

Raiborn, Cecily A., Kinney, Michael R. (2012). Cost Accounting: Foundations and Evolutions(9th ed.). Cengage Learning.

Weygandt, Jerry J., et. al. (2015) Managerial Accounting: Tools for Business Decision Making (7th ed.). John Wiley & Sons, Inc.

Vanderbeck, Edward J., et al. (2016). Principles of Cost Accounting (17th ed.). Cengage Asia Pte Ltd.

B. Research
S. K. Ethiraj, A. Gambardella and C. E. Helfat. (2018). Theory in Strategic Management. Strategic Management Journal, Volume 39, Issue No. 6 .

C. Websites
www.bettermanagement.com
how ABC is used by various companies

www.cimaglobal.com
Topic Gateway Series - ABC
www.valuecreationgroup.com
case studies within different sectors where ABC has been implemented

www.strategiccfo.com/activity-based-costing-abc-vs-traditional-costing/.com
Activity-based Costing (ABC) vs Traditional Costing
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www.business-case-analysis.com/activity-based-costing.html
Activity-based Costing

www.123helpme.com/view.asp?id=72859>
Job Order Costing

www.mhhe.com
Process Costing

As a student in this course, you must comply with the following requirements:
1. Attendance and Class Participation
You are expected to attend all classes. Attendance in the lectures is very important because the lectures present new information and provide background for the
assignments. You are responsible for all of the material presented in lectures.
The USC Student Manual (2006 Edition) specifies that “a student who incurs absences of more than 20% of the prescribed number of class hours or laboratory periods
during the term should be given NC or 5.0.” A 3-unit course has 48 class hours. Students with three absences are required to get a readmission permit from the college
dean.
Class participation is evidenced by individual or group outputs from in-class exercises. These outputs shall be collected at the end of a class meeting. In-class exercises
could include Short quizzes, seatworks, and group discussions.
2. Out-of-Class Learning Tasks and Assignments
To ensure learning engagement and constant timely practice, you are required to do out-of-class tasks in the form of small projects and recommended problems relevant
to a particular unit. To this end, you are required to have a notebook intended only for exercises. From time to time, your exercise notebooks will be checked in order to
assess the timeliness of your learning efforts.
3. Tests and Examinations
A minimum of four (4) exams are given during the semester and are scheduled following the schedules set by the university. The midterm exam and the final exam are
three-hour examinations and require students to present valid examination permits for participation in the examination.

Grading System
This course will follow the standard grading system of the University as follows:
Assessment Tasks Weight (%) Assessment Reference
Class participation 15 Rubric No. 1
Pre-midterm summative exams and midterm exam 25 Multiple choice, open ended questions
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Pre-final summative exams and final exam 35 Multiple choice, open ended questions
Team-based activities presentation 15 Rubric No. 3, Rubric No. 4
Peer assessment 10 Rubric No. 2
Total 100

GPA Scoring
For purposes of transmutation, the standard equivalents will be used as follows:
Score Range 100-95 94-93 92-91 90-89 88-87 86-85 84-83 82-81 80-79 78-77 76-75
Grade Equivalent 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0

Score Range 74-73 72-71 70-69 68-67 66-65 64-62 61-59 58-56 55-53 52-50 49 below
Grade Equivalent 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0 5.0
Note:
1. Students who obtain grades below 3.0 is equivalent to a failing grade of 5.0.
2. BSA students must maintain a 2.0 GPA in each core and professional course.
3. BSMA, BSAIS, and BSIA students must maintain a 2.5 GPA in each core and professional course.
4. Students who have not complied with their final requirements for the subject will be given an INC grade.
5. Students with an INC grade are given at most one year to comply with the necessary requirements to be given a final grade. Students whose grades are not changed
within one year will automatically receive a final grade of No Credit (NC).
6. Students can only have a maximum of nine (9) units of INC grades at one time. Students who violate this rule will not be allowed to enroll in further subjects until
they comply with the requirements and have their INC grades changed.

Classroom Management
1. Attendance is a MUST. Students may incur only ten (10) absences for MWF schedules or seven (7) absences for TTH schedules. Otherwise, they will automatically
be dropped from class and receive a grade of either NC (No Credit) or a failing grade of 5.0, whichever is applicable.
2. Students who incur three (3) absences will be asked by the instructor to see the Department Chair to secure permission to be re-admitted to class. A re-admission
slip should be properly accomplished for this.
3. Tardiness is discouraged. It is a source of irritation and class disruption when students arrive late. Students who arrive 15 minutes after the start of class are
considered tardy. Please note that three (3) tardiness is equivalent to one (1) absence.
4. A permanent seat plan will be made at the start of the semester. Students are advised to keep to their assigned seating arrangement; otherwise, they will be marked
absent for that day.
5. Classes should always start and end with a short prayer. The instructor can opt to lead the prayer or assign students to do this alternately.
6. Students should assist in maintaining the orderliness and cleanliness of the classrooms. Graffiti writing is strictly prohibited. Any student found violating this rule
will be punished with the appropriate sanction. Before leaving the classroom, the instructor with the help of the students, should ensure that no litter/garbage is left
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behind and that chairs are in their proper order. Should the class be the last schedule for the day, the instructor should arrange that the lights and air conditioning
units are switched off.
7. Going out of the classroom at any time is strictly discouraged. Students should make it a habit to go to the restroom during their vacant period or before the start of
their classes. If they must visit the restroom, permission should be sought from the instructor.
8. Use of mobile phones inside the classroom is strictly prohibited. They should be switched off or placed in silent mode before entering classes. The instructor has the
right to confiscate mobile phones that ring and/or are used during class hours. The confiscated unit can only be claimed from the Dean’s Office at the end of the
semester.
9. The teacher reserves the right to ask the student to leave the room if his behavior is disruptive in class.
10. It is the responsibility of the students to properly schedule their classes so that meals and snacks will be taken at the proper time.
11. Students are encouraged to see the instructor during consultation hours for any concerns, questions and assistance with regards to the course.

Prepared by: Marichu S. Fornolles, CPA, MBA Approved by: _________________________________

Date: February 25, 2019 Date: _________________________________

Rubric No. 1: Assessing Student Participation


Level of Competence
Criteria 1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding Score

Student does not initiate Students initiate contribution at Student initiates contribution Student initiates contributions
1. 1. Frequency of
contribution and needs least in half of the recitations. once in each recitation. more than once in each recitation. 4
participation in class
instructor to solicit input
Comments are uninformative, Comments sometimes Comments mostly insightful and Comments always insightful and
lacking in appropriate constructive, with occasional constructive; mostly uses constructive; uses appropriate
2. Quality of terminology. Heavy reliance on signs of insight. Student does not appropriate terminology. terminology. Comments balanced
2
comments opinion and personal taste. use appropriate terminology; Occasionally comments are too between general impressions,
comments not always relevant to general or not relevant to the opinions and specific, thoughtful
the discussion. discussion. criticisms or contributions.
Does not listen speak or does Student is often inattentive and Student is mostly attentive when Student listens attentively when
not pay attention while other needs reminder of focus of class. other present ideas, materials, as other present materials,
speak; detracts from discussion; Occasionally makes disruptive indicated by comments that perspective, as indicated by
3. Listening skills sleeps, etc. comments while others are reflect and build on others' comments that build on others' 2
speaking. remarks. Occasionally needs remarks, i.e. student hears what
encouragement or reminder say and contributes to the
from T.A. of focus of comment. dialogue.
RUBRIC SCORE {[(4+2+2)/3] + 1} x 20 *3 refers to the # of criteria, 1 and 20 are constants 73.3333
PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 73.3333%
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TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.1
Rubric No. 2: Teamwork Value Rubric
Level of Competence 13
Criteria Score
1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding
1. Contributes Shares ideas but does not advance Offers new suggestions to advance Offers alternative solutions or Helps the team move forward by
to team the work of the group. the work of the group. courses of action that build on the articulating the merits of alternative 2
meetings idea of others. ideas or proposals.

Completes all assigned tasks by Completes all assigned tasks by Completes all assigned tasks by Completes all assigned tasks by
2. Individual deadline. deadline; work accomplished deadline; work accomplished is deadline; work accomplished is
contributions advances the project. thorough, comprehensive, and thorough, comprehensive, and
outside of advances the project. advances the project. Proactively 4
team helps other team members
meetings complete their assigned tasks to a
similar level of excellence.
Supports a constructive team Supports a constructive team Supports a constructive team climate Supports a constructive team
climate by doing any one of the climate by doing any two of the by doing any three of the following: climate by doing all of the following:
following: following:  Treats team members respectfully  Treats team members
 Treats team members  Treats team members by being polite and constructive in respectfully by being polite and
respectfully by being polite and respectfully by being polite and communication. constructive in communication.
constructive in communication. constructive in communication.  Uses positive vocal or written  Uses positive vocal or written
 Uses positive vocal or written  Uses positive vocal or written tone, facial expressions, and/or tone, facial expressions, and/or
3. Fosters tone, facial expressions, and/or tone, facial expressions, and/or body language to convey a body language to convey a
constructive body language to convey a body language to convey a positive attitude about the team positive attitude about the team
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team climate positive attitude about the team positive attitude about the team and its work. and its work.
and its work. and its work.  Motivates teammates by  Motivates teammates by
 Motivates teammates by  Motivates teammates by expressing confidence about the expressing confidence about the
expressing confidence about the expressing confidence about the importance of the task and the importance of the task and the
importance of the task and the importance of the task and the team’s ability to accomplish it. team’s ability to accomplish it.
team’s ability to accomplish it. team’s ability to accomplish it.  Provides assistance and/or  Provides assistance and/or
 Provides assistance and/or  Provides assistance and/or encouragement to team encouragement to team
encouragement to team encouragement to team members. members.
members. members.
RUBRIC SCORE {[(2+4+1)/3] + 1} x 20 *3 refers to the # of criteria, 1 and 20 are constants 66.6667
PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 66.6667%
TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.3
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Rubric No. 3: Problem Solving Value Rubric


Level of Competence
Criteria Score
Unacceptable Satisfactory Very Good Outstanding
1. Defining the Student does not identify the Student fails to define the Student adequately defines the Student states the problem and
Problem/identification problem and/or operational problem and/or operational problem and/or operational clearly and identifies underlying 3
of operational issues. issues. issues adequately. issues issues.

2. Developing a Plan to Student does not develop a Student develops a marginal Student develops an adequate Student develops a clear and
Solve the Problem coherent plan to solve the plan, and does not follow it to plan and follows it to concise plan to solve the problem,
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problem. conclusion. conclusion. with alternative strategies, and
follows the plan to conclusion.
3. Collecting and Analyzing Student collects no viable Student collects inadequate Student collects adequate Student collects information from
Information/application information. Incorrect analysis information to perform information and performs basic multiple sources and analyzes the
of analytical techniques based on partial understanding meaningful analyses. analyses. information in-depth. Excellent 3
of the problem. application of the appropriate
techniques
4. Interpreting Findings Student does not interpret the Student provides an inadequate Student provides an adequate Student provides a logical
and Solving the findings/reach a conclusion. interpretation of the findings interpretation of the findings interpretation of the findings and
Problem, Incorrect recommendation. No and does not derive a logical and solves the problem, but fails clearly solves the problem, offering
Recommendations managerial insights. solution to the problem. to provide alternatives. alternative solutions. With solid 2
&Managerial insights Reasonable recommendation, Reasonable recommendation, recommendation and managerial
but does not offer a managerial but weak managerial insights. insights.
insights.
RUBRIC SCORE {[(3+3+3+2)/4] + 1} x 20 *4 refers to the # of criteria, 1 and 20 are constants 75
PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 75%

TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.0
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Rubric No. 4: Topic Presentation Rubric
Level of Competence
Criteria Score
1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding
1. Introduction/ The introduction does not The introduction shows some The introduction is clear and The introduction presents the overall
Organization orient the audience to what structure but does not create a coherent and relates to the topic and draws the audience into the
will follow. The sequencing is strong sense of what is to follow. topic. presentation with compelling questions
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unclear and does not appear May be overly detailed or or by relating to the audience's interests
interesting or relevant to the incomplete and is somewhat or goals.
audience. appealing to the audience.
2. Content The content lacks a clear point The content is vague in conveying a The content is written with a The content is written clearly and
of view and logical sequence of point of view and does not create a logical progression of ideas and concisely with a logical progression of
information. Includes little strong sense of purpose. Includes supporting information. ideas and supporting information. The
persuasive information and some persuasive information with Includes persuasive information project includes motivating questions
only one or two facts about the few facts. Some of the information from reliable sources. and advanced organizers. The project 3
topic. Information is may not seem to fit. Sources used gives the audience a clear sense of the
incomplete, out of date and/or appear unreliable. main idea. Information is accurate,
incorrect. Sequencing of ideas current and comes mainly from primary
is unclear. sources.
3. Presentation Presentation was not clearly Presentation was audible, but Presentation was audible. Good Presentation was presented in a
audible and hard to hear. needs improvement on tone of tone of voice when speaking. professional way. Audio and visual
Visual presentation was very voice when speaking. Visual Visual aspects of project was aspects were perfect. Group members
disorganized and hard to read. aspects of project could be better organized and easy to read. were able to answer all questions posed
Group members did not ask for organized and easier to read. Group members were able to by the other students as well as the 3
questions and were unable to Group members were not able to answer most questions posed instructor.
answer questions asked by answer some questions when by instructor and other
other students or the asked by instructor or other students.
instructor. students.
4. Group Some team members have no Some group members participate. Most group members All group members participate and
Presentation role in presentation. participate equally, not all knowledgeable of material.
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demonstrate knowledge of
material.
RUBRIC SCORE {[(3+3+3+3)/4] + 1} x 20 *4 refers to the # of criteria, 1 and 20 are constants 80
PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 80%
TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 1.8

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