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LEARNING ASSESSMENTS
Learning Assessments

 Learning assessment is an essential component of the instructional process.

 Assessment helps educators evaluate how well students have achieved the
learning outcomes. provides feedback and insight into the effectiveness of
teaching methods and the overall learning process to both students and teachers,
and guides instructional decisions.
 Effective assessments not only measure knowledge but also help students develop
skills, think critically, and engage with content at varying levels of complexity.

Types of Learning Assessments

1. Formative Assessment

Formative assessments are conducted during the learning process. These

assessments are used to monitor students' understanding and provide ongoing feedback
to improve learning outcomes. They are usually low-stakes and do not contribute
significantly to the final grade.

Examples of Formative Assessments:

 Quizzes: Short, frequent quizzes on recent topics can help gauge students'
understanding.
o Example: A 5-question quiz after a lesson on photosynthesis can identify
which students need further help.
 Classroom Discussions: Asking questions during class and encouraging students
to respond provides instant feedback.
o Example: After a lecture on World War II, the teacher asks students to
explain the causes of the war in their own words.
 Peer Review: Students review each other’s work and provide constructive
feedback.
o Example: In a writing class, students exchange drafts of their essays and
give feedback on structure, clarity, and argument strength.
 Exit Tickets: At the end of a lesson, students write down one thing they learned
and one question they still have.
o Example: After a lesson on the Pythagorean theorem, students write down
how the formula can be used in real life and ask a question if they are unsure
about something.

2. Summative Assessment

Summative assessments occur at the end of an instructional period, summarizing

the learning that has taken place. These assessments are usually high-stakes and
contribute significantly to the final grade.

Examples of Summative Assessments:

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 Final Exams: Comprehensive exams covering all the material studied in a course.
o Example: A final exam in history covering events from ancient civilizations to
modern-day global politics.
 Projects: Larger assignments that require students to synthesize knowledge and
demonstrate their skills.
o Example: A group project where students create a detailed business plan for
a startup.
 Standardized Tests: Assessments designed to measure a student's performance
against a set standard or national benchmark.
o Example: SAT, GRE, or other standardized tests used for college admissions
or certification.
 Research Papers: Detailed academic papers that require students to research a
topic, analyze data, and present findings.
o Example: A biology research paper on genetic mutations and their effects on
human health.

Types of Assessment Methods

1. Diagnostic Assessment

Diagnostic assessments are used before instruction begins to determine students'

existing knowledge and skills. They help identify gaps in learning and inform teaching
strategies.

 Example: A pre-test before starting a unit on algebra to see how well students
understand basic mathematical operations.

2. Dynamic Assessment

Dynamic assessment blends both formative and summative aspects, with an emphasis
on the potential for student improvement over time. This type of assessment focuses on
measuring the learning process rather than just the end result.

 Example: A teacher could track student progress on an essay throughout the

writing process, providing feedback at each stage (outline, draft, final submission)
to assess improvement.

3. Authentic Assessment

Authentic assessments require students to apply their learning to real-world tasks and
problems. These assessments are designed to mirror real-life challenges and provide a
deeper measure of student competency.

 Example: In a science class, students might conduct an experiment, gather data,

and analyze the results to answer a scientific question, much like a researcher
would do in the field.

4. Portfolio Assessment
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In portfolio assessments, students collect their work over time to demonstrate their
progress, reflect on their learning, and showcase their best work.

 Example: An art student compiles their best artwork, along with reflective essays,
sketches, and critiques, to show their growth and development as an artist.

Principles of Effective Learning Assessment

To ensure assessments are meaningful and effective, they must align with the following
principles:

1. Clear Learning Objectives: Assessments should be aligned with clear, specific

learning outcomes. Teachers must define what students are expected to know,
understand, and be able to do by the end of the lesson, unit, or course.
o Example: If the objective is for students to understand photosynthesis, an
assessment should test their ability to explain the process, not just recall its
definition.
2. Fairness and Objectivity: Assessments should be fair to all students and not
favor one group over another. They should be free from bias, and grading should
be based on predefined criteria.
o Example: A rubric for a project should list specific expectations (e.g., clarity
of argument, depth of research, creativity) so students know what is
expected and can be assessed consistently.
3. Variety of Assessment Methods: Using a variety of assessment methods
ensures that different learning styles are accommodated and provides a more
complete picture of a student’s understanding.
o Example: A teacher might use a mix of quizzes, essays, group projects, and
discussions to assess a student’s grasp of a subject.
4. Timely Feedback: Feedback should be given in a timely manner so that students
can learn from their mistakes and make improvements.
o Example: After a formative quiz, a teacher might give feedback within the
same week so that students can review concepts before the final exam.
5. Opportunities for Improvement: Assessment should not only evaluate student
performance but also provide students with opportunities to improve. This can be
achieved through formative assessments, revisions, and self-assessments.
o Example: Allowing students to revise their essays after receiving feedback or
offering retakes for quizzes to improve scores.

Learning Assessments Matrix (Aligned with Bloom's Taxonomy)

Bloom’s
Taxonomy Learning Outcome Learning Activity Learning Assessment
Level
Multiple-choice quizzes,
Recall basic
Lectures, flashcards, short-answer questions,
concepts and
Remember reading assignments and fill-in-the-blank
definitions (e.g.,
(Knowledge) focused on key terms exercises to assess
terminology, facts,
and concepts students' recall abilities.
key theories).
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Bloom’s
Taxonomy Learning Outcome Learning Activity Learning Assessment
Level
List the steps in a Lectures or
specific process or demonstrations on True/False tests or short-
sequence (e.g., procedures or answer questions where
steps in problem- explaining key students list steps or
solving). processes sequences or processes
to demonstrate recall.

Written essays or oral

Explain concepts Group discussions, peer
presentations where
Understand and processes in teaching, video
students explain key
(Comprehensi your own words. demonstrations.
concepts, ensuring they
on)
can rephrase ideas in
their own words.
Interpretation of graphs,
Interpret data and
.Case studies, data data sets, or case study
graphs or
analysis exercises that summaries in written
summarize
require interpretation of format.
information.
graphs or data sets Students are tasked with
interpreting graphs,
summarizing data, or
answering questions
based on provided
information.

Simulations, problem- Problem sets or case

Apply concepts to
solving exercises, case study reports where
Apply solve real-life
study analysis where students apply
(Application) problems or case
students apply concepts knowledge to solve real-
studies.
to practical scenarios world problems.
Practical exams or
assignments where
Perform calculations Hands-on activities, lab
students perform
or use models to work, and practice
calculations or apply
solve problems. exercises.
models to solve
problems.
Break down Case study analysis,
complex information Group activities research papers, or
Analyze into simpler analyzing case studies, assignments where
(Analysis) components and research projects, or students identify
identify reports. patterns, trends, or
relationships. relationships in the data.
Identify cause-and- Debates, discussions, or Written reports or essays
effect relationships analyzing real-world where students identify
in complex events. and analyze cause-and-
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Bloom’s
Taxonomy Learning Outcome Learning Activity Learning Assessment
Level
situations. effect relationships.
Essays or presentations
that critically assess and
Critique theories,
evaluate theories,
Evaluate arguments, or Debates, peer reviews,
concepts, or
(Evaluation) methodologies and discussions.
methodologies using
based on evidence.
evidence and logical
reasoning.
Evaluative reports or
Assess the
Group discussions or presentations where
effectiveness of
case studies analyzing students assess the
strategies or
the effectiveness of success of strategies or
solutions in a given
strategies. solutions in a given
context.
context.
Project-based
Creative projects, assessments where
Design original
Create business plan students design a
solutions, models, or
(Synthesis) development, designing solution, strategy, or
strategies.
experiments. product, justifying their
choices and reasoning.
Develop new Research papers or final
theories, methods, Research projects, projects where students
or perspectives group projects, or develop new models or
based on learned experiments. approaches based on the
material. course content.

Conclusion

Effective learning assessments play a critical role in determining how well students
understand and apply the content of a course. By aligning learning outcomes,
learning activities, and assessments according to Bloom's Taxonomy, instructors
can ensure that students are not only retaining information but also engaging in higher-
order thinking. From recalling basic facts to creating new theories, these assessments
guide students through a progressive learning journey, enhancing both their cognitive
development and their ability to tackle complex real-world problems.

Matrix of Learning Assessments in Teaching Principles of Accounting

Bloom's
Assessment Example in Accounting
Taxonomy Learning Outcome
Method Context
Level
Remember Recall accounting Multiple-Choice Identify basic accounting
(Knowledge) terms, principles, and Questions (MCQs), terms such as "assets,"
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Bloom's
Assessment Example in Accounting
Taxonomy Learning Outcome
Method Context
Level
True/False
basic concepts. "liabilities," and "equity."
Questions
Match accounting terms to
Identify components of Fill-in-the-Blank, their definitions (e.g.,
financial statements. Matching Assets = Liabilities +
Equity).
Explain the relationship Explain the connection
Understand Short Answer
between financial between an income
(Comprehensio Questions,
statements and their statement and balance
n) Concept Maps
components. sheet.
Summarize the steps
Summarize accounting Summary Reports,
involved in the accounting
processes. Group Discussions
cycle.
Practical
Apply accounting Journalize transactions for a
Apply Exercises, Case
principles to record company and prepare a
(Application) Studies,
transactions. trial balance.
Simulations
Use accounting Calculate depreciation
knowledge to solve Problem-Solving using different methods
problems in real-world Tasks, Simulations (e.g., straight-line, declining
scenarios. balance).
Case Study
Analyze the effects of Analyze the effect of a sale
Analyze Analysis, Financial
transactions on on the balance sheet and
(Analysis) Statement
financial statements. income statement.
Analysis
Identify errors and Error Detection
Find and correct errors in a
inconsistencies in Exercises, Data
trial balance.
financial data. Interpretation
Evaluate the accuracy of a
Assess the reliability
Evaluate Peer Review, company’s financial
and accuracy of
(Evaluation) Evaluation Rubrics statements based on
financial information.
accounting standards.
Assess the
Evaluate the pros and cons
appropriateness of Debate, Analytical
of using cash vs. accrual
different accounting Essays
accounting for a business.
methods.
Design an accounting
Design accounting
Create Projects, Design system for a new business,
systems and financial
(Synthesis) Proposals considering operational
plans.
needs.
Develop financial Financial Planning Create a comprehensive
forecasts and budgets. Projects, Reports financial forecast for a start-
up business, including
budgets and financial
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Bloom's
Assessment Example in Accounting
Taxonomy Learning Outcome
Method Context
Level
projections.

Explanation of Learning Assessments at Each Bloom’s Level

1. Remember (Knowledge)
At the Remember level, the goal is to assess students' ability to recall basic facts,
definitions, and concepts in accounting.
 Assessment Methods:
o Multiple-Choice Questions (MCQs): These are commonly used to test
recall of basic accounting terminology, concepts, and principles.
 Example: "Which of the following is considered a liability?"
o True/False Questions: Used to test students’ knowledge of accounting
principles.
 Example: "The accounting equation is: Assets = Liabilities + Owner’s
Equity." (True/False)
 Example in Accounting: "Identify the basic components of the accounting
equation (Assets = Liabilities + Equity)."
2. Understand (Comprehension)
At the Understand level, assessments focus on the students' ability to explain and
interpret accounting concepts and data.
 Assessment Methods:
o Short Answer Questions: These encourage students to explain concepts in
their own words.
 Example: "Explain the relationship between the balance sheet and the
income statement."
o Concept Maps: Students can visually represent relationships between
accounting concepts, helping them demonstrate their understanding.
 Example: "Create a concept map linking assets, liabilities, equity,
income statement, and balance sheet."
 Example in Accounting: "Explain how net income from the income statement
affects the balance sheet."

3. Apply (Application)
At the Apply level, students should be able to apply their knowledge of accounting
principles to real-world situations and solve accounting problems.
 Assessment Methods:
o Practical Exercises: Students perform hands-on tasks such as recording
journal entries, preparing trial balances, or calculating depreciation.
 Example: "Journalize the following transactions: Received cash for
services rendered, purchased supplies on account."
o Case Studies: Real-world scenarios where students apply accounting
principles to make decisions or solve problems.
 Example: "Use the given data to calculate depreciation for a company
using both straight-line and declining balance methods."
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 Example in Accounting: "Record transactions and prepare an income statement

for a given company."

4. Analyze (Analysis)
At the Analyze level, students need to break down information and understand the
relationships between different pieces of data.
 Assessment Methods:
o Case Study Analysis: Students analyze complex financial situations to
identify patterns, discrepancies, and relationships.
 Example: "Analyze the given company’s financial statements and
identify areas where expenses are exceeding revenue."
o Error Detection Exercises: Students are given flawed accounting data
(e.g., trial balance) and must identify and correct errors.
 Example: "Identify errors in the trial balance and suggest corrections."
 Example in Accounting: "Analyze the effects of a sale transaction on the
company’s financial position (assets, liabilities, equity)."

5. Evaluate (Evaluation)
At the Evaluate level, students are expected to make judgments about the quality,
reliability, or accuracy of information or solutions.
 Assessment Methods:
o Peer Review: Students evaluate the work of their peers, providing feedback
on the accuracy and effectiveness of their accounting methods.
 Example: "Review and assess a peer's financial statement, identifying
any discrepancies or areas of improvement."
o Evaluation Rubrics: Used to assess students' understanding of how to
evaluate the quality of accounting information based on set criteria.
 Example: "Evaluate whether the company is accurately reporting its
financial performance based on accounting standards."
 Example in Accounting: "Evaluate the reliability of a company's financial reports
by comparing them to accounting standards and best practices."

6. Create (Synthesis)
At the Create level, students need to synthesize knowledge and develop new ideas,
systems, or solutions.
 Assessment Methods:
o Projects: Students design a new accounting system or propose financial
strategies for a company.
 Example: "Design an accounting system for a new business, ensuring
compliance with GAAP and managing day-to-day operations
effectively."
o Financial Planning Reports: Students are tasked with creating
comprehensive financial plans, including budgeting, forecasting, and long-
term financial strategies.
 Example: "Develop a financial forecast for a start-up, including
projections for revenue, expenses, and cash flow."
 Example in Accounting: "Create a comprehensive financial plan for a small
business, incorporating financial statements, projections, and a budget."
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Learning Assessment Matrix Using Bloom's Taxonomy in Accounting

Bloom's
Assessment Assessment Example in Accounting
Taxonomy
Example Description Context
Level
Students take a quiz on the
A quiz to assess recall of
Remember Multiple- basic accounting terms such as
accounting definitions,
(Knowledge) Choice Quiz assets, liabilities, equity,
concepts, and rules.
revenue, and expenses.
A test where students
Students fill in missing terms in
Fill-in-the- complete missing terms
the accounting equation
Blank Test or formulas related to
(Assets = Liabilities + Equity).
accounting.
Questions that require Students answer questions
Understand
Short Answer students to explain or about the relationship between
(Comprehensio
Questions summarize concepts in the balance sheet and the
n)
accounting. income statement.
An activity where Students create a concept map
students create a linking the components of the
Concept
diagram to show the accounting cycle, including
Mapping
relationships between journal entries, trial balance,
concepts. and financial statements.
Assess students’ ability Students prepare journal
Practical
Apply to apply accounting entries and trial balances
Problem
(Application) principles to solve real- based on hypothetical business
Solving
world problems. transactions.
Students simulate preparing a
A simulated task in
Simulated company’s financial
which students complete
Accounting statements, such as a balance
accounting procedures
Task sheet, income statement, and
as in a real-life business.
cash flow statement.
An assessment where Students analyze a company’s
Analyze Case Study students analyze a case financial statements and
(Analysis) Analysis study and identify identify trends in profitability
accounting issues. and liquidity.
Identify and correct Students are given a trial
Error
errors in financial balance with errors and asked
Detection
records or reports. to detect and correct them.
Students calculate and
Assess the use of
interpret financial ratios such
Evaluate Financial financial ratios to
as the current ratio and return
(Evaluation) Ratio Analysis evaluate business
on equity to assess the
performance.
financial health of a company.
Peer Review Peer assessments where Students provide feedback on a
students evaluate each peer’s financial analysis report,
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Bloom's
Assessment Assessment Example in Accounting
Taxonomy
Example Description Context
Level
other's work based on assessing its accuracy and
predefined criteria. clarity.
Students create an accounting
An assessment where system for a hypothetical
Accounting
Create students design a startup, ensuring it tracks
System
(Synthesis) complete accounting transactions, processes payroll,
Design
system for a business. and generates financial
reports.
Students design a financial
Students develop a forecast for a new company,
Financial Plan
comprehensive financial including projected income
Development
plan or business budget. statements, balance sheets,
and cash flow statements.

Explanation of Learning Assessments Using Bloom’s Taxonomy in Accounting

1. Remember (Knowledge)
Assessments at this level focus on students’ ability to recall and recognize basic
accounting terms, concepts, and facts.
 Multiple-Choice Quiz: This is a common form of assessment used to test the
recall of terms and definitions. It assesses students' ability to recognize correct
answers from a list of options.
o Example: A multiple-choice quiz asks students to identify which of the
following is an asset: A) Accounts Payable, B) Cash, C) Capital Stock.
 Fill-in-the-Blank Test: Students are asked to fill in missing terms, formulas, or
equations related to accounting.
o Example: Students fill in the missing terms in the accounting equation: "____
= Liabilities + Equity."

2. Understand (Comprehension)
Assessments at this level check students’ understanding and ability to explain or
summarize accounting concepts.
 Short Answer Questions: This format requires students to provide written
explanations or summaries of accounting concepts.
o Example: Students answer a question like, “Explain how the income
statement reflects a company's performance over a period of time.”
 Concept Mapping: Students draw a visual representation of how different
accounting concepts relate to each other.
o Example: Students create a concept map to show how journal entries lead
to the preparation of a trial balance, income statement, and balance sheet.

3. Apply (Application)
In these assessments, students demonstrate their ability to use accounting principles in
practical, real-world contexts.
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 Practical Problem Solving: This type of assessment presents students with real-
life accounting scenarios that they need to solve by applying their knowledge.
o Example: Given a series of transactions (e.g., sales on credit, purchase of
inventory), students prepare the appropriate journal entries and post them
to the general ledger.
 Simulated Accounting Task: Students engage in a simulation that mimics real-
world accounting tasks.
o Example: Students prepare a set of financial statements for a small
business, including a balance sheet, income statement, and cash flow
statement, based on provided data.

4. Analyze (Analysis)
At this level, students demonstrate the ability to break down complex information and
analyze its components.
 Case Study Analysis: Students analyze real or hypothetical business cases to
identify key accounting issues.
o Example: Students receive a case study of a company’s financial
performance and are asked to analyze trends in its profit margins and
liquidity ratios.
 Error Detection: Students identify and correct errors in financial statements or
accounting records.
o Example: Students are given a trial balance with errors and asked to find
and correct discrepancies in the accounts.

5. Evaluate (Evaluation)
Assessments at this level involve making judgments based on predefined criteria, such
as evaluating the accuracy or effectiveness of accounting decisions.
 Financial Ratio Analysis: Students use financial ratios to assess and evaluate
the financial health of a company.
o Example: Students are given the financial statements of a company and
asked to calculate and interpret ratios like the debt-to-equity ratio, current
ratio, and return on assets.
 Peer Review: In this assessment, students evaluate each other’s work and
provide constructive feedback.
o Example: Students review a peer’s analysis of a company’s financial
statements and provide feedback on the accuracy of their calculations and
interpretation of the data.

6. Create (Synthesis)
At this highest cognitive level, students demonstrate their ability to synthesize
information and create new systems, strategies, or models.
 Accounting System Design: Students design a complete accounting system
tailored to a particular business or industry.
o Example: Students design an accounting system for a new business,
including features for tracking sales, purchases, payroll, and generating
financial statements.
 Financial Plan Development: Students create a comprehensive financial plan
that includes budgeting, forecasting, and financial projections.
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o Example: Students create a financial plan for a new business, including

projected income statements, balance sheets, and cash flow statements for
the first three years.

Learning Assessments Matrix for Teaching Principles of Accounting

Bloom's
Taxonomy Learning Outcome Learning Activity Learning Assessment
Level
Multiple-choice or short-
Recall key
Flashcards, lectures, answer quiz where
accounting terms
Remember reading assignments students are asked to
(e.g., assets,
(Knowledge) on accounting define or identify
liabilities, equity,
terminology. accounting terms and
revenue, expenses).
concepts
Identify the
components of Matching or short-answer
financial statements Lecture and class questions where students
(e.g., balance sheet, discussion on financial identify and explain
income statement, statement components. components of financial
cash flow statements.
statement).
Written response or short-
Group discussions or
Explain the answer exam question
Understand examples explaining
accounting equation explaining the accounting
(Comprehensi the accounting
(Assets = Liabilities equation and its
on) equation in various
+ Equity). application in different
business contexts.
business situations.
Practical test where
Describe the Step-by-step exercises students record
process of recording where students record transactions in a journal,
transactions in the various business demonstrating their
general journal. transactions. understanding of debits
and credits.
Case study where Practical exam or
Apply the
students use the assignment where
Apply accounting equation
accounting equation to students balance a set of
(Application) to balance a simple
solve financial financial data using the
set of financial data.
problems. accounting equation.
Lecture and practice Assignment where
Prepare an income exercises on creating students prepare an
statement based on an income statement income statement ,
given financial data. from provided trial categorizing revenues and
balance data. expenses correctly.
Analyze Analyze a Case study or project Report or presentation
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Bloom's
Taxonomy Learning Outcome Learning Activity Learning Assessment
Level
where students analyze
company’s financial
analyzing a company’s the financial statements of
performance based
(Analysis) financial ratios and a company, including ratio
on financial
performance metrics. analysis (e.g., liquidity,
statements.
profitability, solvency).
Written exam or case
study where students
Evaluate the impact Case study analysis of
identify and explain the
of a specific business transactions
impact of specific
financial transaction and their effects on the
transactions (e.g., issuing
on the accounting financial position of a
stock, paying expenses)
equation. company.
on the accounting
equation.
Assessment where
Group discussion and
Evaluate the students evaluate a
data analysis on using
Evaluate financial health of a company’s financial health
financial ratios to
(Evaluation) business using using key financial ratios
evaluate a company's
financial ratios. (e.g., current ratio, return
performance.
on equity).
Written critique where
Critique the Debate or case study
students compare and
effectiveness of comparing the
contrast cash and accrual
different financial advantages and
accounting, evaluating
reporting methods disadvantages of cash
which method is more
(e.g., cash vs. vs. accrual accounting
suitable for different
accrual accounting). methods.
business contexts.
Project where students
Final project where
create an accounting
students design an
Design a simple system for a
Create accounting system and
accounting system hypothetical small
(Synthesis) explain the rationale for
for a small business. business, including
their choices of accounts
chart of accounts,
and structure.
journals, and ledgers.
Group activity where Final assessment where
Develop a budget students develop a students create and
for a company’s detailed budget based present a comprehensive
upcoming fiscal on expected revenue budget, justifying their
year. and expenditures for a projections and
hypothetical company. calculations.
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