TEST RATIONALE
Knowledge: The multiple choice format shows if the student knows the correct definition.
Comprehension: The number line test measures how well the student can distinguish between the value of a debit and credit.
Analysis: This test showed if the student could differentiate between debits and credit using accounting transactions.
Application: The essay question reveals if the student has mastered the debit and credit concept by explaining the difference and applying it to the double-entry bookkeeping system.
