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Test Item File Created by Sandra Cereola, James Madison University and Joanie Sompayrac, UTC Chattanooga

Financial Accounting, 1/e Jane L. Reimers Crummer Graduate School of Business, Rolling College

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Preface This test bank was developed to help instructors design more effective student assessments. Well-constructed tests do an exemplary job of assessing not only factual knowledge, but also the understanding of concepts. Benjamin Bloom, an educational psychologist, documented that over 95 percent of the test questions students encounter require them to simply recall information. Based on this, Bloom developed a classification of levels of learning, known as Bloom’s Taxonomy. Bloom identified six levels within the cognitive domain. These levels range from simple recall or recognition of facts at the lowest level, through increasingly more complex levels to the highest level, which is evaluation. This taxonomy provides a useful structure in which to categorize test questions.



Analysis Application Comprehension Knowledge Teaching & Learning

Thinking Skill Level Knowledge


       


 Analysis



        

Skills Development

Skills Demonstrated Recall of information Knowledge of major ideas Mastery of material Grasp meaning Translate knowledge into new context Interpret facts Utilize information Use methods, concepts, theories in new situations Solve problems using required skills or knowledge Seeing patterns Organization of parts Recognition of hidden meanings Use old ideas to create new ones Relate knowledge from several areas Predict, draw conclusions Assess value of theories, presentations Make choices based on reasoned argument Verify value of evidence

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Knowledge Cite Count Define Describe Draw Enumerate Identify Indicate Label List Match Name Outline Point Quote Recall Recite Recognize Record Repeat Reproduce Review Select State Tabulate When Where Who

Key Words for Each Level of Thinking in Bloom’s Taxonomy Comprehensio Application Analysis Synthesis n Approximate Adapt Analyze Arrange Articulate Allocate Arrange Assemble Associate Apply Audit Budget Characterize Change Breakdown Compile Clarify Classify Categorize Compose Classify Complete Characterize Construct Compare Construct Classify Create Compute Customize Compare Depict Contrast Demonstrate Confirm Design Convert Determine Contrast Devise Defend Discover Correlate Enhance Detail Draw Detect Facilitate Differentiate Employ Diagnose Format Discuss Examine Diagram Formulate Distinguish Explore Differentiate Generalize Elaborate Illustrate Discriminate Improve Estimate Investigate Dissect Incorporate Example Manipulate Distinguish Integrate Explain Modify Divide Interface Express Predict Infer Invent Extend Process Maximize Model Generalize Sequence Minimize Modify Give Simulate Optimize Organize Interact Sketch Order Plan Interpret Solve Outline Prepare Observe Translate Prioritize Prescribe Review Use Scrutinize Rewrite Summarize Utilize Select Substitute

Evaluation Appraise Assess Compare Conclude Convince Critique Criticize Debate Decide Defend Determine Discriminate Editorialize Estimate Evaluate Grade Interpret Judge Justify Measure Rank Recommend Select Support Summarize Test Validate Verify

This test bank was constructed utilizing Bloom’s Taxonomy as its foundation. The levels of difficulty in this test bank are as follows: Level of Difficulty Level 1, Easy Level 2, Moderate Level 3, Moderate Level 4, Difficult

Bloom’s Taxonomy Level Knowledge Comprehension Application Analysis, Synthesis, Evaluation

It is typical to find true/false and fill in the blank questions written at the knowledge level (Level 1, Easy) and essay questions written at the higher orders of thinking (Level 4, Difficult). Within each chapter questions have been written at all levels of difficulty. This provides a wider array of choices from which to compile assessments. To assist in the creation of these assessments refer to the correlation tables at the beginning of each chapter. These tables classify questions based on question type and level of difficulty.

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Adapted from: Bloom, B.S. (Ed.) Taxonomy of Educational Objectives: The Classification of Educational Goals: Handbook 1, Cognitive Domain. New York; Toronto: Longmans, Green. 1956.

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Financial Accounting, 1/e by Jane Reimers

Chapter 1: The Link Between Business and Accounting Chapter 2: Preparing Financial Statements and Analyzing Business Transactions Chapter 3: The Accounting Information System and the Accounting Cycle Chapter 4: Accrual Accounting Concepts and the Accounting Cycle Chapter 5: Accounting for Merchandising Operations Chapter 6: Reporting and Analyzing Inventory Chapter 7: Cash, Accounts Receivable, and Bad Debts Expense Chapter 8: Reporting and Interpreting Long-term Operational Assets Chapter 9: Reporting and Understanding Liabilities Chapter 10: Reporting and Understanding Shareholders’ Equity Chapter 11: Preparing and Analyzing the Statement of Cash Flows Chapter 12: Using Financial Statement Analysis to Evaluate Firm Performance Chapter 13: Quality of Earnings and Corporate Governance

Test bank financial accounting 1st edition reimers