Authentic online assessment in assessing basic accounting content knowledge of Grade 10 learners
Understanding the fundamental concepts of basic accounting principles and practice provides a strong grounding for learners who need to be able to use the language of business to communicate and grasp the content knowledge of the discipline. However, the basic concepts of accounting are not adequately taught and assessments are not linked to the authentic real-life experiences of learners at school level. For this reason, this paper reports on the design of an authentic online assessment of grade 10 learners’ understanding of basic accounting content knowledge. The design of the assessment task was derived from a theoretical framework of constructs of authentic learning and the first three cognitive levels of the revised Bloom’s taxonomy, using QuestBase software. An exploratory qualitative case study design was used, and focus-group and individual interviews including observation were employed as data collection methods. The findings showed that learners experienced positively the assessment of authentic online assessment on basic accounting content knowledge, though they had difficulties in successfully dealing with calculations.