Distinguished - Correctly prepares journal entries relating to unearned income and prepaids.

Proficient - Prepares journal entries relating to unearned income and prepaids, but submission contains minor errors.

Basic - Prepares journal entries relating to unearned income and prepaids, but submission contains several errors.

Below Expectations - Attempts to prepare journal entries relating to unearned income and prepaids, but submission contains significant errors.

Non-Performance - No attempt to prepare journal entries relating to unearned income and prepaids.

Distinguished - Correctly prepares closing entries.

Proficient - Prepares closing entries, but submission contains minor errors.

Basic - Prepares closing entries, but submission contains several errors.

Below Expectations - Attempts to prepare closing entries, but submission contains significant errors.

Non-Performance - No attempt to prepare closing entries.

Distinguished - Correctly prepares adjusting entries.

Proficient - Prepares adjusting entries, but submission contains minor errors.

Basic - Prepares adjusting entries, but submission contains several errors.

Below Expectations - Attempted to prepare adjusting entries, but submission contains significant errors.

Non-Performance - No attempt to prepare adjusting entries.

Distinguished - Correctly prepares bank reconciliation.

Proficient - Prepares bank reconciliation, but submission contains minor errors.

Basic - Prepares bank reconciliation, but submission contains several errors.

Below Expectations - Attempts to prepare bank reconciliation, but submission contains significant errors.

Non-Performance - No attempt to prepare bank reconciliation.

Distinguished - Correctly calculates and prepares uncollectible account journal entries.

Proficient - Calculates and prepares uncollectible account journal entries, but submission containsminor errors.

Basic - Calculates and prepares uncollectible account journal entries, but submission contains several errors.

Below Expectations - Attempted to calculate and prepare uncollectible account journal entries, but submission contains significant errors.

Non-Performance - No attempt to prepare uncollectible account journal entries.

Distinguished - Correctly calculates uncollectible accounts expense using two methods.

Proficient - Calculates uncollectible accounts expense using two methods, but calculations contain minor errors.

Basic - Calculates uncollectible accounts expense using two methods, but calculations contained errors.

Below Expectations - Attempts to calculate uncollectible accounts expense using two methods, but calculations contain significant errors.

Non-Performance - No attempt to calculate uncollectible accounts expense using two methods.

Distinguished - All calculations are correct and adequately all inclusive. Calculations are presented clearly and succinctly.

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

Basic - Calculates uncollectible accounts expense using two methods, but calculations contain several  errors.

Below Expectations - Calculations were attempted but are incorrect and are not comprehensive.

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

Distinguished - Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors and is very easy to understand.

Proficient - Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors and is mostly easy to understand.

Basic - Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors which may slightly distract the reader.

Below Expectations - Fails to display basic comprehension of syntax or mechanics, such as spelling and grammar. Written work contains major errors which distract the reader.

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