Distinguished - Posts accurate journal entries, trial balances, and December transactions to general ledger.

Proficient - Posts journal entries, trial balances, and December transactions to general ledger. The posts have few inaccuracies or minor details are missing.

Basic - Posts limited journal entries, trial balances, and December transactions to general ledger. The posts have several inaccuracies and/or relevant details are missing.

Below Expectations - Attempts to post journal entries, trial balances, and December transactions to general ledger; however, the posts have many inaccuracies and significant details are missing.

Non-Performance - The posts of journal entries, trial balances, and December transactions to general ledger are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Posts an accurate income statement, statement of retained earnings, and balance sheet.

Proficient - Posts income statement, statement of retained earnings, and balance sheet. The posts have few inaccuracies or minor details are missing.

Basic - Posts a limited income statement, statement of retained earnings, and balance sheet. The posts have several inaccuracies and/or relevant details are missing.

Below Expectations - Attempts to post income statement, statement of retained earnings, and balance sheet; however, the posts have many inaccuracies and significant details are missing.

Non-Performance - The three financial statements are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Prepares and posts accurate closing entries and closing trial balance.

Proficient - Prepares and posts closing entries and closing trial balance. The posts have few inaccuracies or minor details are missing.

Basic - Prepares and posts limited closing entries and closing trial balance. The posts have several inaccuracies and/or relevant details are missing.

Below Expectations - Attempts to prepare and post closing entries and closing trial balance; however, the posts have many inaccuracies and significant details are missing.

Non-Performance - The closing entries and closing trial balance posts are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Prepares an accurate horizontal and vertical analysis and calculates financial ratios.

Proficient - Prepares a horizontal and vertical analysis and calculates financial ratios. The analysis and/or calculations have few inaccuracies or minor details are missing.

Basic - Prepares a limited horizontal and vertical analysis and calculates financial ratios. The analysis and/or calculations have several inaccuracies and/or relevant details are missing.

Below Expectations - Attempts to prepare horizontal and vertical analysis and calculate financial ratios; however, the analysis and/or calculations have many inaccuracies and/or significant details are missing.

Non-Performance - The horizontal and vertical analysis and financial ratio calculations are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Calculations are essentially all successful and adequately all inclusive. Calculations are presented clearly and succinctly.

Proficient - Calculations are mostly all successful and adequately comprehensive to solve the problem.

Basic - Attempted calculation either unsuccessfully or represents only a segment of the calculations required to comprehensively solve the problem.

Below Expectations - Attempted calculations both unsuccessfully and is not comprehensive.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Uses the quantitative analysis of data as the foundation for profound and thoughtful judgments, drawing perceptive, competent conclusions from this work.

Proficient - Uses the quantitative analysis of data as the foundation for competent judgments, drawing rational and proficient conclusions from this work.

Basic - Uses the quantitative analysis of data as the foundation for conceivable judgments, drawing ordinary conclusions from this work.

Below Expectations - Attempts to use the quantitative analysis of data as the foundation for basic judgments and is hesitant about drawing conclusions from this work.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.