ASSESSMENT OF

LEARNING
2nd semester SY 2019-2020
 OUTCOMES-BASED EDUCATION:
MATCHING INTENTIONS WITH
ACCOMPLISHMENT
Characteristics:

1. Student- Centered. Student is an ACTIVE participant in the teaching-learning process.

2. Faculty-Driven. Responsibility of the faculty to TEACH, ASSESS PROGRAM

OUTCOMES and MOTIVATE PARTICIPATION OF THE STUDENTS.

3. Meaningful. Continuous improvement both in the instructions and assessment activities.

 HOW TO IMPLEMENT OBE?
• 1. Identification of the educational objectives of the subject/course.
• 2. Listing of learning outcomes specified for each subject/course objective.
Categorized into three:
a. Cognitive (Mental skills)
b. Psychomotor ( Physical skills)
c. Affective (Attitude)
3. Drafting outcomes assessment procedure.
 TWO TYPES OF OUTCOMES
• 1. Immdediate outcomes - competencies/skills acquired upon completion of a subject, a
grade level, a segment of the program, or of the program itself.
• Example: Preparation of Financial Statements

• 2. Deferred outcomes - Ability to apply cognitive, psychomotor and affective

skills/competencies in various situations many years after completion of a subject; grade
level or degree program.
• Example: Success in professional practice or occupation, Promotion in a job,etc.
 INSTITUTIONAL, PROGRAM,
COURSE AND LEARNING
OUTCOMES
• Thses are attributes that a graduate of an institution is expected to demonstrate 3 or more
than 3 years after graduation.

• 1. Institutional - outcomes the graduates are supposed to do beyond graduation. These are
found in the Institutional Goals and Attributes (IGA) of FSUU.
• 2. Program - outcomes the graduates are expected to be able to do after graduation of a
degree. These are the Program Goals and Objectives (PGO) of the Accountancy Program
• 3. Course - Outcomes the graduates are expected to be able to do after graduating as BSA,
BSMA, BSIA and BSAIS.
4. Learning - Outcomes are what students are supposed to demonstrate after instruction.

Activities:
1. Research on why the Philippines shifted from traditional education system (teacher-
centered) to outcomes-based education system.
2. Ask for the Institutional, Goals and Attributes of FSUU
3. Ask for the Accountancy Program's Goals and Objectives
4. Showing a sample lesson plan
4. Students will make their lesson plan based on their teaching demo.
5. Present their lesson plan in class (for critiquing both students and teacher)
 MEASUREMENT, ASSESSMENT
AND EVALUATION IN OBE
Measurement - is the process of determining or describing the attributes or characteristics of
physical objects in terms of quantity. Ex. Testing.

Assessment - is the process of gathering evidence of students' performance over a period of

time to determine learning and mastery of skills. Quizzes, exams, teaching demonstrations,
and other activities are used to determine whether the students have learned or needs
improvement. Assessment is meant to be communicated to students and/or parents to improve
learning.

Evaluation - is the process designed to provide information that will help us to make a
judgment about a particular situation.
 TYPES OF EVALUATON
• FORMATIVE - is a method of judging the worth of a program while the program activities
are in progress.

• SUMMATIVE - is a method of judging the worth of a program at the end of the program
activities.
 ASSESSMENT FOR, OF AND AS
LEARNING
• ASSESSMENT FOR - (Formative assessment)-Assessment is done to improve and ensure
learning. This is done while the discussion is ongoing. Ex.Asking students what they have
learned so far, quiz, or any activity, pre-test and post-test.

• ASSESSMENT OF - (Summative assessment) - Assess learning for grading purposes. Ex.

Quiz after the lesson, major exams-prelim to finals.

• ASSESSMENT AS LEARNING - Students set their targets, actively monitor and evaluate
their own learning in relation to their set target. This is the reason why syllabus should be
communicated to students.
 ASSESSMEN
T AS
LEARNING
ASSESSMEN ASSESSMEN
T FOR T OF
LEARNING LEARNING

ASSESSMEN
T
• Activity:
• 1. Based on the topic you want to discuss in your teaching demo,
How are you going to conduct an Assessment FOR learning and Assessment OF learning?
 ASSESSING STUDENT LEARNING
OUTCOMES (PRINCIPLES)
• 1. The assessment of student learning starts with the institution's mission and core values.
• 2. Assessment works best when the program has clear statement of objectives aligned with
the institutional mission and core values.
• 3. Outcomes-based assessment focuses on the student activities that will still be relevant
after formal schooling concludes. Student activity must be observable and less abstract. Ex.
Can prepare income statement instead of stating, knowledgeable in preparing Financial
Statements.
• 4. Assessment requires attention not only to outcomes but also and equally to the activities
and experiences that lead to the attainment of learning outcomes.
 CONTINUATION…
• 5. Assessment works best when it is continuous, ongoing and not episodic.
• 6. Begin by specifying clearly and exactly what you want to assess.
• 7. The intended learning outcome/lesson NOT CONTENT is the basis of the assessment
task.
• 8. Set your criterion of success or acceptable standard of success.
• 9. Make use of varied tools for assessment data-gathering and multiple sources of
assessment data.
• 10. Learners must be given feedback about their performance.Feedback must be specific.
 CONTINUATION…
• 11. Assessment should be on real-world application and not on out-of-context drills.
• 12. Emphasize on the assessment of higher-order thinking.
• 13. Provide opportunities for self-assessment.
 CONSTRUCTIVE ALIGNMENT
PRINCIPLE OF CONSTRUCTIVE ALIGNMENT
SIMPLY MEANS THAT THE TEACHING- LEARNING
ACTIVITY OR ACTIVITIES AND ASSESSMENT
TASKS ARE ALIGNED TO THE INTENDED
LEARNING OUTCOME. EXAMPLE: LEARNING
TEACHING-LEARNING OUTCOME - TO DRIVE A CAR. TEACHING-
LEARNING OUTCOME
ACTIVITIES
ASSESSMENT TASK LEARNING ACTIVITY IS TO TEACH THE STUDENT
HOW TO DRIVE AND NOT GIVE LECTURES HOW
TO DRIVE.THE ASSESSMENT SHOULD BE TO LET
THE STUDENT DRIVE THE CAR, NOT DESCRIBE
THE PROCESS HOW TO DRIVE A CAR.
 CONSTRUCTIVE ALIGMENT
EXERCISE
Learning Outcome Assessment Task Correct/Appropraiate Task
Dance Tango Trace the history of tango
Interpret a given poem What is your favorite line int the
poem?
Present a report with PowerPoint Demonstrate how to do a
PowerPoint Presentation
Defined Accounting Who is the Father of Accountancy
Presented an FS Analysis Computed an FS Analysis
Knows how to compute value of a Research on PSE
stock
 VARIETY OF ASSESSMENT
METHODS, TOOLS AND TASKS
• Assessment methods can be classified as TRADITIONAL and AUTHENTIC

• Traditional assessment refers to the usual paper-and-pencil test. Assess learning in the
cognitive domain. However, inadequate for other learning like a psychomotor skill.
Example, Communication and Presentation skills cannot be observed during paper-and-
pencil test.

• Authentic assessment refers to other assessment aside from paper-and-pencil test.

Presentation, Tax Filing, Role-Playing, Sing and Dance Presentation, Playing
Basketball,etc.. It is called because it demonstrates what have been learned by the student.
 TYPES OF TRADITIONAL
ASSESSMENT
Selected-response Constructed-response

Alternate
Completion
Response

Matching Type Short answer

Essay-restricted
Multiple Choice
or non-restricted

Problem Solving
 TYPES OF AUTHENTIC
ASSESSMENT

Product Performance

Product Output Performance Tasks

Visual- E.g experiments, oral

e.g.graph,collage,Budgets presentation, dramatization
 PORTFOLIO
• - A purposeful collection of student work or documented performance (e.g. video of teaching
demonstration) that tells the story of student achievement or growth.

• 3 Types:

• 1. Working Portfolio- all works and shows the growth of the student
• 2. Display Portfolio- best work
• 3. Assessment or Evaluation Portfolio- will be used to determine or assess learning
 SCORING RUBRICS
• A rubric is a coherent set of criteria for students' work that includes descriptions of levels of
performance quality on the criteria. This is used if using authentic assessments to lessen
subjectivity.
 PLANNING A TEST AND
CONSTRUCTION OF TABLE OF
SPECIFICATIONS (TOS)
Steps in planning for a test (limited to Paper-and-pencil test):
• 1. Identifying test objectives/lesson outcomes
• 2. Deciding on the type of objective test to be prepared
• 3. Preparing a Table of Specifications (TOS)
• 4. Constructing the draft test items
• 5. Try-out and validation (This is commonly not done due to time constraints but
nevertheless conducted after the results are out to improve next time)
 EXERCISE
• 1. Prepare a Table of Specifications using FSUU format.
 CONSTRUCTING A TRUE-FALSE
TEST OR BINOMIAL CHOICES (K&
C)
• In your notebook, try to answer the following:
• Write True or False
• 1. The Philippines gained its independence in 1898 and therefore celebrated its centennial
year in 2000.
• 2. Christmas always falls on a Sunday because it is a Sabbath day.
• 3. Tests need to be valid, reliable and useful, although, it would require a great amount of
time and effort to ensure that tests possess these test characteristics
• 4. Tests need to be valid, reliable and useful since it takes very little amount of time, money
and effort to construct tests with these characteristics.
• 5. The Raven was written by Edgar Allen Poe
• 6. Executives usually suffer from hyperacidity
 GUIDELINES IN CONSTRUCTING
TRUE OR FALSE QUESTIONS
• 1. Do not give a hint (inadvertently) in the body of the question.
• Example, The Philippines gained its independence in 1898 and therefore celebrated its
centennial year in 2000.
• Better: The Philippines gained its independence in 1898.

• 2. Avoid using the words "always", "never", "often" and other words that tend to be
either always true or always false.
• Example, Christmas always falls on a Sunday because it is a Sabbath day.
• Better: Christmas falls on a Sunday because it is a Sabbath day.
 CONTINUATION…
• 3. Avoid long sentences as these tend to be "true". Keep sentences short.
• Examples:A.Tests need to be valid, reliable and useful, although, it would require a great
amount of time and effort to ensure that tests possess these test characteristics - Students will
guess this as a true statement even without studying.
• B.Tests need to be valid, reliable and useful since it takes very little amount of time, money
and effort to construct tests with these characteristics- Lengthy sentences will lead to partly
true and partly false.
• Better: Tests need to be valid, reliable and useful.
 CONTINUATION…
• 4. Avoid trick statements with some minor misleading word or spelling anomaly,
misplaced phrases, etc.
• Example, The Raven was written by Edgar Allen Poe.
• Better: The Raven was written by Edgar Allen Poe.

• 5. Avoid quoting verbatim from reference materials or textbooks.

• Example, An obligation is a juridical necessity to give, to do or not to do.
• Better: An obligation, with the help of the civil courts if necessary, is to give something, to
deliver or not deliver a performance.
 CONTINUATION…
• 6. Avoid specific determiners or give-away qualifiers. Example, always,never, no,all and
other strongly worded statements are more likely to be FALSE than TRUE.
Moderately worded statements such as: many, often, sometimes, generally, frequently
should be avoided. These statements are more likely to be TRUE than FALSE.
Example, Executives usually suffer from hyperacidity.
Better: Executives suffer from hyperacidity.

7. With true or false questions, avoid a grossly disproportionate number of either true or
false statements or even patterns in the occurrence of true and false statements
 GUIDELINES IN CONSTRUCTING
MULTIPLE CHOICE ITEMS (ALL
COGNITIVE KILLS)
Parts of a multiple choice item
• 1. The stem - the question
• 2. The options - one correct answer, the others are called "distracters"

Distracters should be attractive to those who do no really know the answer.

• 1. Do not use unfamiliar words, terms and phrases.
• 2. Do not use modifiers that are vague and whose meanings can differ from one person
to the next such as: much, often, usually,etc.
• Ex. Much of the Accountants are working in which sector? Better: 80% of the Accountants
are working in…
• 3. Avoid complex or awkward word arrangements. Also avoid use of negatives in the
stem as this may add unnecessary comprehension difficulties. Ex. The Author of the
book "Summa Arithmetica, Geometria, Proportioni et Proportionalita records the double-
entry system of the Florentine merchants and Father of Accounting? Better: Who is the
Father of Accounting?
4. Do not use negatives or double negatives as much statements tend to be confusing. Ex.
Which of the following will not make the statement wrong?
Better: Which of the following will make the statement correct?
5. Each item should be as short as possible; otherwise you risk testing more for reading and
comprehension skills.

6. Distracters should be equally plausible and attractive.

Who is the Father of Accounting?
A. Marie Curie
B. Mother Teresa of Calcutta
C. Edu Manzano
D. Luca Pacioli
Better:
A. Galileo Galile
B. Luca Pacioli
C. Isaac Newton
D. Florence Nightingale
• 7. All multiple choice options should be grammatically consistent with stem,
• 8. The length, explicitness, or degree of technicality of alternatives should not be the
determinants of the correctness of the answer. In short, the options must have as much as
possible, of equal length.
• 9. Avoid stems that reveal the answer to another item.
• Example, 1. Capital budgeting techniques such as Net Present Value use the time value of
money consideration.Which of the options below does not belong to this group?
• 2. Which of the following Capital Budgeting techniques uses the time value of money
considerations?

• 10. Avoid alternatives that are synonymous with others or those that, include or overlap
others. Ex.A. Money B. Economic Resources C. Cash D. Stocks
• 11. Avoid presenting sequenced items in the same order as in text.
• Ex. Line items under Current Assets are:
• A. Cash and Cash Equivalents
• B. Accounts Receivable
• C. Inventories
• D. Property, Plant and Equipment

• 12. Avoid use of assumed qualifiers that many examinees may not be aware of.
• 13. Avoid use of unnecessary words or phrases, which are not relevant to the problem at
hand.
• Ex. In getting the Return on Equity, we divide net income over shareholders' equity. So
having net income of Php 100,000 and a shareholders' equity of P1,000,000 will give us an
ROE of? (The underline is a hint for the students.
• 14. Avoid use of non-relevant sources of difficulty such as requiring a complex calculation
when you are only testing knowledge of the principle being tested.
• 15. Pack the question in the stem. A question which has no question should be avoided by all
means.
• Accounting________________.
• A. system
• B. information
• C. records
• D. books

• 16. Avoid using "None of the Above" and "All of the above".
• 17. Options or alternatives must be homogenous to make the item difficult.
 GUIDELINES IN MATCHING TYPE
• 1. Match homogeneous,not heterogenous items. For example, if you want your students to
match accounting terms with their definitions, The definitions should be in one column
while the terms should be in other column.Do not mix them.
• 2. The stems (longer in construction or longer sentences) must be in the FIRST column
while the options (the shorter in construction) must be placed in the SECOND column. Ex.
In the FIRST COLUMN, are the definitions while in the SECOND COLUMN are the
accounting terms.
• 3. The options or the second (can be 3rd or more columns) must be MORE in number to
prevent student from arriving answer by mere elimination process.
• 4. Arrange the options alphabetically or chronologically (if dates).
• 5. The direction must be given .The examinees should not have a hard time understanding
the direction.
 SUPPLY TYPE OR CONSTRUCTED
RESPONSE
• This type of test only assess the knowledge of the student or lower-order thinking skills.
• Example: The ability of the entity to pay its obligations due in one year is called
________________. (Answer: liquidity)

• Remember: THE BLANK IS PLACED AFTER THE QUESTION,NOT BEFORE IT.

 COMPLETION TYPE OF TEST
• THIS TYPE OF TEST CAN BE USED BOTH IN ASSESSING THE LOWER-ORDER
AND HIGHER ORDER THINKING SKILLS.
• Example:
• Write an appropriate synonym for each word. Each blank corresponds a letter.
• Metamorphose: _ _ _ _ _ _
• Flourish: _ _ _ _
 GUIDELINES IN CONSTRUCTING A
COMPLETION TYPE OF TEST
Observe the following:
1. The _____ produced______ by the _____ is used by the green______ to change the
____________ and to _____ into _______.
2. Ernest Hemingway wrote_______
3. ___________ is the Latin word for juridical tie.
4. Jose Rizal was born on June ____,1861.
5. A course specializing in public practice of
accountancy____________________________________.
• 1. Avoid overmutilated sentences like item no.1 in the previous slide. Give enough clue to
the students.

• 2. Avoid open-ended items. There should only be one answer.

• 3. The blank should be at the end or near the end of the sentence. For oral recitations,
THROW THE QUESTIONS FIRST BEFORE CALLING SOMEBODY TO ANSWER.

• 4.Ask questions that are more significant.

• 5. The length of the blanks must not suggest the answer. Make the size of the blanks
uniform.
 ESSAYS
• Essays are less objective compared to previous types of tests. However, it can assess be used
to assess from lower order thinking skills (knowledge and comprehension) to higher order
thinking skills (application, critical thinking, synthesis, evaluation and creating).

• It can be used to measure or attain a variety of objectives:

• 1. Comparing 5. Generalizing 9. Analyzing
• 2. Relating cause-and-effect 6. Inferring 10. Evaluating
• 3. Justifying 7. Classifying 11. Creating
• 4. Summarizing 8. Applying
 TYPES OF ESSAY
1. Restricted Essay (Enumeration belongs in this category)- Examples, list two types of Assets,
Distinguish asset from liability, Steps in the Accounting Process,etc. This type of essay mostly
measures LOTS.

2. Non-restricted/ Extended Essay - Open ended, longer and complex responses

Essays are one of the most difficult to assess because of subjectivity involved especially
extended essays.
 HOW TO FACILITATE SCORING OF
ESSAYS
1. Phrase the direction in such a way that students are guided on key concepts to be included.
Specify how the students should respond.

Example: Using details and information from the article (Hundred Islands) , summarize the
main points of the article. For a complete and correct response, consider these points:
- its history (10 points)
- its interesting features (10 points)
- why it is a landmark (5 points)
2. Inform the students on the criteria to be used for grading their essays. This rule allows the
students to focus on relevant and substantive materials.
Example: Write an essay on the topic:" Transparency and Accountability". You will be
graded according to the following criteria: a. Coherence b. Accuracy of Statements c. Use of
keywords d. Clarity e. Extra points for innovative presentation of ideas.
3. Put a time limit on the essay test.
4. Decide on your essay grading system prior to getting the essays of your students.
5. Evaluate all the of the students' answers to one question before proceeding to the next
question. This prevents an over-all impression of the students answers.
6. Evaluate answers to essay questions without knowing the identity of the writer. You can ask
students to write their names at the back of the paper, have a code or let them answer at the
back of the test paper.
• 7. Whenever possible, have two or more persons grade each answer.
• 8. Do not provide optional questions.
• 9. Provide information about the value/weight of the question and how it will be scored.
• 10. Emphasize higher level thinking skills.
 ITEM ANALYSIS AND VALIDATION
• After drafting the test, the teacher tries it to a group of students with similar characteristics
and each item is analyzed to know the difficulty of each item and decide whether that
particular item is to be REPLACED or REVISED. After all items are analyzed, the test will
be subjected to validation. Meaning, it is tested to determine if it is really measuring the
learning outcomes of the students.

• In the item analysis, two characteristics of the item are being determined: a. ) item difficulty
b.) discrimination index (ability of the item to segregate those who know and who did not
know the answer.)
 DIFFICULTY INDEX
• Item difficulty = no. of students with correct answer/total no. of students.

Range of Difficulty Index Interpretation Action

0 - 0.25 Difficult Revise or discard

0.26 - 0.75 Right difficulty Retain

0.76 - above Easy Revise or discard

 DISCRIMINATION INDEX
• If the upper 25% of the class found the item easy yet the lower 25% found it difficult, then
the item can discriminate properly between these two groups.

• Index of discrimination = Difficulty index of the upper 25% of the class -

Difficulty index of the lower 25% of the class.

Index Range Interpretation Action

-1.0 to -0.50 Can discriminate Discard
-0.55 to 0.45 Non-discriminating Revise
0.46 to 1.0 Discriminating item Include
Difficulty index With Discrimination Index Interpretation Over-all Action
0 - 0.25 -1.0 to -0.50 Difficult and can discriminate (negative Discard
discrimination)
0.26 - 0.75 -1.0 to -0.50 Right difficulty and can discriminate Discard
(negative discrimination)
0.76 - above -1.0 to -0.50 Easy and can discriminate (negative Discard
discrimination)
0 - 0.25 -0.55 to 0.45 Difficult and Non-discriminating Revise
0.26 - 0.75 -0.55 to 0.45 Right difficulty and non-discriminating Revise

0.76 - above -0.55 to 0.45 Easy and non-discriminating item Revise

0 - 0.25 0.46 to 1.0 Difficult and discriminating item Revise

0.26 - 0.75 0.46 to 1.0 Right difficulty and Discriminating Retain
0.76 - above 0.46 to 1.0 Easy and Discriminating item Revise
 VALIDATION AND RELIABILITY
• Validity is the extent to which a test measures what it purports to measure or as referring to
the appropriateness, correctness, meaningfulness and usefulness of the specific decisions a
teacher makes based on the test results. A test is valid when it is aligned to the learning
outcome.
• Reliability refers to the consistency of the scores obtained - how consistent they are for each
individual from one administration of an instrument to another and from one set of items to
another. It can be measured through the split-half method or Kuder-Richardson formulae
(KR-20) or (KR-21).
• The test should be both valid and reliable.
 PERFORMANCE-BASED
TESTS/AUTHENTIC ASSESSMENT
TOOL
• There are learning outcomes that cannot be assessed by the traditional assessment (paper-
and-pencil test) especially those that involves psychomotor skills such as driving and
cooking. Performance-based tasks can address the shortcoming of the traditional assessment
tools. However, it has one major drawback - subjectivity. To lessen the subjectivity, rubrics
must be prepared before the actual assessment and must be communicated to the students
beforehand.
• Rubric is a scoring method that lists the criteria for a piece of work, or " what counts", it also
articulates gradations of quality for each criterion, from excellent to poor.
 CHARACTERISTICS OF A WELL-
DESIGNED RUBRICS
• 1. Performance dimensions that are critical to successful task completion;
• 2. Criteria that reflect all the important outcomes of the performance task;
• 3. A rating scale that provides a usable, easily-interpreted score;
• 4. Criteria that reflect concrete references, in clear language understandable to students,
parent, and other teachers; and others.

• In summary, the processes and end-results should be tested.

 CREATING RUBRICS
• In creating rubrics, the students need to be actively involved in the process. Here are the
steps:
• 1. Survey models - Show examples of good and not-so-good work or output. Identify the
characteristics of the good ones and the bad ones.
• 2. Define criteria - Identify the qualities that define good work
• 3. Agree on the levels of quality
• 4. Practise on models
• 5. Use self- and peer -assessment
• 6. Revise
• 7. Use as teacher assessment
Characteristics ( The criteria are) Explanation
Appropriate Each criterion represents an aspect of a standard, curricular goal, or
instructional goal or objective that students are intended to learn

Definable Each criterion has a clear, agreed-upon meaning that both students and
teachers understand

Observable Each criterion describes a quality in the performance that can be

perceived (seen or heard, usually) by someone other than the person
performing.

Distinct from one another Each criterion identifies a separate aspect of the learning outcomes the
performance is intended to assess.

Complete All the criteria together describe the whole of the learning outcomes
the performance is intended to assess.

Able to support descriptions along a continuum Each criterion can be described over a range of performance level.
of quality
Characteristics(The descriptions of levels of Explanation
performance are)
Descriptive Performance is described in terms of what is observed in the
work
Clear Both students and teachers understand what the descriptions
mean
Cover the whole range of performance Performance is described from one extreme of the continuum
of quality to another for each criterion
Distinguish among levels Performance descriptions are different enough from level to
level that work can be categorized unambiguously. It should be
possible to match examples of work to performance
descriptions at each level.
Center the target performance The description of performance at the level expected by the
standard, curriculum goal, or lesson objective is placed at the
intended level on the rubric.
Feature parallel descriptions from level to level Performance descriptions at each level of the continuum for a
given standard describe different quality levels for the same
aspects of the worl
 "ACCOUNTANTS AND DIAMONDS ARE THE SAME - THEY ARE MADE FROM
EXTREME HEAT AND PRESSURE"

"ACCOUNTANTS ARE SAVIORS.TEACHERS ARE NOBLE AND GREAT.

ACCOUNTING TEACHERS ARE HEROES."

"DIFFERENCE BETWEEN SCHOOL AND LIFE? SCHOOL TEACHES YOU LESSONS

AND THEN GIVES YOU A TEST. LIFE GIVES YOU A TEST AND YOU LEARN THE
LESSONS."