Distinguished - Correctly calculates operating cash flows using the Indirect method.

Proficient - Calculates operating cash flows using the Indirect method, but contained minor mistakes.

Basic - Calculates operating cash flows using the Indirect method, but calculations contained errors.

Below Expectations - Attempts to calculate operating cash flows using the Indirect method, but calculations were incorrect.

Non-Performance - No attempt to calculate operating cash flows using the Indirect method.

Distinguished - Correctly calculates operating cash flows using the Indirect method.

Proficient - Correctly calculates operating cash flows using the Indirect method.

Basic - Calculates operating cash flows using the Indirect method, but calculations contained errors.

Below Expectations - Attempts to calculate operating cash flows using the Indirect method, but calculations were incorrect.

Non-Performance -No attempt to calculate operating cash flows using the Indirect method.

Distinguished - Correctly cost of equipment, accumulated depreciation and selling price of equipment using “T” accounts and journal entries.

Proficient - Calculates cost of equipment, accumulated depreciation and selling price of equipment using “T” accounts and journal entries, but contained minor mistakes.

Basic - Calculates cost of equipment, accumulated depreciation and selling price of equipment using “T” accounts and journal entries, but calculations contained errors.

Below Expectations - Attempts to calculate cost of equipment, accumulated depreciation and selling price of equipment using “T” accounts and journal entries, but calculations were incorrect.

Non-Performance - No attempt to calculate cost of equipment, accumulated depreciation and selling price of equipment using “T” accounts and journal entries.

Distinguished - Correctly prepares the Cash Flow Statement operating activities section, using both the Direct and Indirect method.

Proficient - Correctly prepares the Cash Flow Statement operating activities section, using both the Direct and Indirect method, but contained minor mistakes.

Basic - Prepares the Cash Flow Statement operating activities section, using both the Direct and Indirect method, but contained errors.

Below Expectations - Attempts to prepare the Cash Flow Statement operating activities section, using both the Direct and Indirect method, but were incorrect.

Non-Performance - No attempt to prepare the Cash Flow Statement operating activities section, using both the Direct and Indirect method.

Distinguished - Correctly prepares the Cash Flow Statement Operating, Investing and Financing sections, using both the Direct and Indirect method.

Proficient - Correctly prepares the Cash Flow Statement Operating, Investing and Financing sections, using both the Direct and Indirect method, but contained minor mistakes.

Basic - Prepares the Cash Flow Statement Operating, Investing and Financing sections, using both the Direct and Indirect method, but contained errors.

Below Expectations - Attempts to prepare the Cash Flow Statement Operating, Investing and Financing sections, using both the Direct and Indirect method, but were incorrect.

Non-Performance - No attempt to prepare the Cash Flow Statement Operating, Investing and Financing sections, using both the Direct and Indirect method.

Distinguished - Comprehensively explores the ideas, thoughts, and elements of the topic and provides relevant evidence and information that demonstrates all of the following as applicable to the discussion prompt: clarity, relevance, depth, breadth, use of information resources, and logic.

Proficient - Explores the ideas, thoughts, and elements of the topic and provides relevant evidence and information that demonstrates most of the following as applicable to the discussion prompt: clarity, relevance, depth, breadth, use of information resources, and logic.

Basic - Explores the ideas, thoughts, and elements of the topic and provides relevant evidence and information that demonstrates some of the following as applicable to the discussion prompt: clarity, relevance, depth, breadth, and use of information, and logic.

Below Expectations - Attempts to explore the ideas, thoughts, and elements of the topic and provide relevant evidence and information, but demonstrates few of the following as applicable to the discussion prompt: clarity, relevance, depth, breadth, use of information resources, and logic.

Non-Performance - There is no attempt to explore the ideas, thoughts, and elements of the topic and provide relevant evidence and information in either the original post or subsequent response posts within the discussion, or no post is present.

Distinguished - Displays clear control of syntax and mechanics. The organization of the work shows appropriate transitions and flow between sentences and paragraphs. Written work contains no errors and is very easy to understand.

Proficient - Displays control of syntax and mechanics. The organization of the work shows transitions and/or flow between sentences and paragraphs. Written work contains only a few errors and is mostly easy to understand.

Basic - Displays basic control of syntax and mechanics. The work is not organized with appropriate transitions and flow between sentences and paragraphs. Written work contains several errors, making it difficult to fully understand.

Below Expectations - Displays limited control of syntax or mechanics. The work does not include any transitions and does not flow easily between sentences and paragraphs. Written work contains major errors.

Non-Performance - Fails to display control of syntax or mechanics, within the original post and/or responses. Organization is also not present.