Professional Development Committee

Interim Report

Agatha Shields, Chairman

Franklin County Weights and Measures

Columbus, Ohio

Reference

Key Number

###### 400 INTRODUCTION

The Professional Development Committee (Committee) submits its Interim
Report for consideration by the National Conference on Weights &
Measures (NCWM). This report contains the items discussed and actions
proposed by the Committee during its Interim Meeting in Jacksonville,
Florida, January 21 - 24, 2007.

Table A identifies the agenda items in the Report by Reference Key
Number, Item Title, and Page Number. A voting item is indicated with a
"**V**" after the item number. An item marked with an "**I**" after the
reference key number is an informational item. An item marked with a
"**D**" after the reference key number is a developing item. The
developing designation indicates an item has merit; however, the item
was returned to the submitter for further development before any action
can be taken at the national level. Table B lists the appendices to the
agenda.

**Table A**

**Index to Reference Key Items**

**Reference**

Key Number Title of Item Page

[400 INTRODUCTION 1](#introduction)

[401 EDUCATION 2](#education)

[401-1 I National Training Program (NTP)
2](#i-national-training-program-ntp)

[401-2 I Create a Curriculum Plan 2](#i-create-a-curriculum-plan)

[401-3 D Instructor Improvement 4](#d-instructor-improvement)

[401-4 D Certification 5](#d-certification)

[401-5 D Recommended Topics for Conference Training
6](#d-recommended-topics-for-conference-training)

[402 PROGRAM MANAGEMENT 7](#program-management)

[402-1 I Safety Awareness 7](#i-safety-awareness)

[402-2 V Standard Categories of Weighing and Measuring Devices
7](#v-standard-categories-of-weighing-and-measuring-devices)

[402-3 D PDC Publication 9](#d-pdc-publication)

**Table B**

**Appendix**

**Appendix Title Page**

[A Strategic Direction for the Professional Development Committee
A1](#AppendixA)

[B Curriculum Package (Guide for Creating a Curriculum) B1](#AppendixB)

**Details of All Items**

**(In Order by Reference Key Number)**

###### 401 EDUCATION

####### 401-1 I National Training Program (NTP)

**Source:** The Committee (2003)

**Background:** The Board of Directors established the Committee at the
2003 NCWM Annual Meeting in Sparks, Nevada. The first critical charge
given to the Committee was to develop a National Weights and Measures
Professional Development Program in cooperation with its partners
including:

-   State and local weights and measures departments;

-   Private industry at all levels; and

-   Technical advisors from NIST Weights and Measures Division and
    Measurement Canada

The NTP will address the following tasks in order of priority:

(a) The education and professional development of weights and measures
    officials and the promotion of uniformity and consistency in the
    application of weights and measures laws and regulations;

(b) The education of industry personnel with regard to weights and
    measures laws and regulations, including all areas from device
    manufacturer to service technician;

(c) Quality standards for weights and measures activities and programs;

(d) Safety awareness for weights and measures-related activities; and

(e) Development of a firm partnership with the state and local weights
    and measures departments, private industry at all levels, and the
    NCWM. It is critical that NIST Weights and Measures Division (NIST
    WMD) partner with the Committee, and where appropriate provide
    technical advice. Measurement Canada is also encouraged to
    participate in Committee activities.

(f) The Committee began developing the concept of a National
    Certification Program for weights and measures officials during the
    2004 NCWM Annual Meeting. The Committee's continued work on this
    issue is reported in Item 401-4 of this report.

The Committee's overall strategic direction is summarized in Appendix A.

**Discussion:** The regions continue to support the proposed direction
of the National Training Program (NTP). In addition, the Western Weights
and Measures Association (WWMA) suggested that the PDC establish an
action plan and timeline to identify those tasks, which must be
completed for the establishment of the NTP. The regions have submitted
curriculums for several topic areas, and the PDC is in the process of
developing curriculum guidelines and certification models for review by
the jurisdictions. The PDC will continue work to identify specific
actions necessary to establish the NTP.

####### 401-2 I Create a Curriculum Plan

**Source:** The Committee (2003)

**Background:** The Committee agreed the following steps must be
addressed for the NTP to be viable:

(a) Develop and maintain a curriculum plan in cooperation with our
    partners that establishes uniform and consistent training objectives
    for weights and measures professionals in all fields and at all
    levels.

```{=html}
<!-- -->
```
(a) Develop objectives of the curriculum plan representative of a
    consensus of our partners and organize those objectives by scope,
    sequence, and level of complexity to assist those developing the
    curriculum materials.

The development of a training program should follow the steps below:

(a) Study training programs of state and local weights and measures
    jurisdictions and outside agencies.

(b) Establish knowledge goals for weights and measures officials and
    administrators.

(c) Develop curriculum based upon the findings and results of steps (a)
    and (b) above.

    1.  Coordinate the development of curriculum materials to be used in
        the delivery of training (i.e., lesson plans, digital
        presentations, slide shows, testing guides, etc.) using a
        variety of formats (e.g., self-study, traditional instruction).

    2.  Consider creating a network of interested parties to establish
        priorities, share training resources, foster cooperation to
        reduce redundancy, and promote uniformity and consistency.

(d) Develop examinations, quizzes, or tests based on the content of the
    materials developed under step (c)(1).

(e) Gather and share information from trainers on highly effective
    training techniques, visual aids, and other materials that have been
    used to facilitate learning. Use as many of these resources as
    available.

The Committee reviewed the notes from the NIST-sponsored administrators'
workshops held in Denver, Colorado, and Baltimore, Maryland, and plans
to explore many of these ideas.

During the 2004 Annual Meeting, the Committee discussed the idea of
using work groups to develop courses that could be used for self-study
or for traditional classroom settings. The Committee agreed that the
initial priority should be high profile devices (e.g., motor-fuel
dispensers and retail computing scales). The Committee studied the
survey results to focus on the memberships' needs and desires.

There were several recommendations submitted by the regional
associations. The CWMA commented that the Committee should draw upon
other sources, both external and internal, for establishment of
curricula. The WWMA recommended the Committee review current training
courses on the NIST website at <http://www.nist.gov/owm> to establish
and identify various levels of training. The WWMA also suggested the
Committee review and update all existing NIST training courses, and
recommended that the WMD post them on the NIST website. The Northeast
Weights and Measures Association (NEWMA) recommended the Committee set
standards for education that include provisions for field tests.

During the 2005 Interim Meeting, recommendations were made to develop
course curriculum with specific learning objectives and development of
tests to determine mastery of the learning objectives. Training
responsibility to meet the objectives would rest with the jurisdictions.
It was recommended that the Committee oversee development of the tests
to be administered for each course. Upon successful testing,
certificates would be issued. Protocol for preserving the integrity of
the tests and the testing system would need to be developed.

Following the 2006 Annual Meeting, the PDC forwarded to the regional
associations a small-scale example format developed in 2002 by the prior
Administration and Public Affairs Committee (A&P) and the documents
provided by New York as example formats. These documents were also
posted to the PDC page on the NCWM website. The regional associations
began work on their designated curriculum plans. The regional committee
responsible for developing the curriculum segment was reminded to focus
on a level of competency expected of the entry-level inspector. As the
regions developed the curriculum, they were encouraged to begin
development of the written certification questions needed to verify that
the curriculum goals have been met.

**Discussion:** The Committee thanks the following regions for
submitting curriculum for consideration: the Southern Weights and
Measures Association (SWMA), Class III and III L scales; the WWMA,
Retail Motor-fuel Dispensers; the NEWMA, Small Scales; and the CWMA,
Package Checking. Based on comments from several of the regions and its
own assessment, the Committee decided that it is essential to have a
standardized format to ensure that the end product is uniform. Based on
a collective review of samples received, the Committee has created a
sample template and example for regions to use in developing other
curriculum. The Committee also supports the general approach used in the
"California Core Competency Model for the First Course in Accounting,"
which provides a model for improving the quality of education in a
select discipline. The Committee plans to include this information as a
general guideline for the regions to use as they develop other
curriculum topics. In addition, the Committee will ask those
jurisdictions that have already submitted curriculum to make revisions
based on the Committee's recommendations for formatting.

The Committee is revisiting its original curriculum outline from its
2004 NCWM final report in order to refine the outline to assist
curriculum developers in understanding the hierarchy of training
subjects. For example, a small-scale inspector must know the special
issues for those devices, but also must know general issues for all
scales, general issue regarding device inspections (e.g., Handbook 44
and NTEP), and general issues involved in Weights and Measures programs
and their enforcement powers.

The Committee prioritized those subjects of interest based on survey
results collected in 2004. The four main topics of interest are: Retail
Motor-fuel Dispensers, Small Scales, Handbook 44, and Safety. The
Committee is pleased that the work in progress covers the first two of
these main areas of interest. Regional workgroups are encouraged to work
with the PDC on the next highest prioritized subjects. The Committee is
also pursuing efforts in conjunction with Item 402-1 of its agenda to
respond to the interest expressed in safety training. Since the needs of
weights and measures officials and service companies change over time,
the Committee also encourages continued input from these groups to
ensure that changing priorities are addressed as the Committee's work
proceeds.

The Committee is working on a curriculum package to send to the regions,
which will include the following:

-   Cover Memorandum (guide to curriculum development)

-   California Accounting Core Competency Guide Model (emphasis on the
    Introduction and the three Appendices)

-   NCWM Curriculum Template (curriculum guideline)

-   NCWM Sample Curriculum (examples of desired format)

-   Guide to Writing Test Questions (including examples)

-   National Training Curriculum Outline (updated from 2004 version)

The Cover Memorandum, California Accounting Core Competency Guide Model,
and Guide to Writing Test Questions are included in Appendix B.

The Committee is working to agree upon and refine the model template and
examples which will be posted to the PDC page of the NCWM website as
soon as they are complete. The Committee is refining the National
Training Curriculum Outline originally published in 2004, and will post
this information to the PDC page of the website when completed. The PDC
webpage can be accessed at <http://www.ncwm.net/members/>.

After the Committee reviews the revised curriculums, they will be
forwarded to the State Certification Coordinators (SCC) and selected
organizations, industry, or individuals for review and comment.

####### 401-3 D Instructor Improvement

**Source:** The Committee (2003)

**Background**: One Committee goal is to work with all interested
parties to improve the competence of instructors and the uniformity of
curriculum delivery.

The Committee concluded there are two parts to the instructor
improvement strategy. The first part is educating trainers in effective
methods of instruction. A variety of courses and training methods are
available from state, federal, and private sources to develop
instructional skills and techniques. Jurisdictions are encouraged to
seek out and send selected staff to participate in this type of
training.

The second area of instructor improvement is to provide trainers with
the knowledge of the technical aspects of all types of devices. The
Committee believes that NIST WMD continued leadership and participation
is a valuable asset in this area and recommends that WMD continue to
provide the technical training for instructors. The Committee invites
and looks forward to working with the WMD as a resource to consult with
trainers and to work with the Committee to keep the curricula current as
changes to the handbooks occur, new technologies are deployed, and
emerging issues develop.

Industry has continued to support and sponsor training on their new
technology for weighing and measuring devices. NIST has assured the
committee that they will continue their work towards providing technical
training for the trainers.

**Discussion:** The Committee, while recognizing the importance of this
item, is maintaining this item as a "Developing" item on its agenda
until progress is made in other areas of the NTP plan.

####### 401-4 D Certification

**Source:** The Committee (2003)

**Background:** In December 2004 several Committee members met in
Harrisburg, Pennsylvania, to further develop the concept of a National
Certification Program. The participants agreed that the NTP should take
the following directions:

(a) The training responsibility remains with the state and local
    jurisdictions;

```{=html}
<!-- -->
```
(b) Administrator training must be added to the curriculum; and

(c) Training and structure used by agencies outside the NCWM should be
    explored and used as models.

    The participants also acknowledged that: (1) the Central Weights and
    Measures Association (CWMA) offered to assist the Committee in
    determining what knowledge and prerequisites are required for
    beginning and advanced inspectors; and (2) the Western Weights and
    Measures Association (WWMA) recommended course outlines for shorter
    training courses.

The Committee believes an NCWM certification program should be developed
based on a curriculum plan with measurable levels of competency. The
Committee agrees that weights and measures officials must pass written
examinations to receive certification. Certificates could be presented
at the Annual Meeting to administrators and weights and measures
officials who complete training classes and pass the course examination.
In 2004, then Chairman Dennis Ehrhart indicated the Board of Directors
would consider requests to fund training.

The WWMA and the CWMA submitted extensive comments and recommendations
regarding this item prior to the 2004 NCWM Annual Meeting. The 2005 NCWM
Certification Proposal was redrafted to reflect the NCWM's role in
issuance of the certificates and was posted on the PDC page on the NCWM
website.

Subsequent to the 2006 NCWM Annual Meeting all states that had not been
previously contacted were sent a letter requesting the name of their
State Certification Coordinator (SCC). The state director will be deemed
the default SCC in the absence of a designated contact. The list of SCC
contacts is posted on the PDC page of the NCWM website.

**Discussion:**

The Committee continues to hear support from the regions concerning the
establishment of a certification program. In addition to expressing
support for this effort, the WWMA stated its support for having the
states meet the requirements established by the NCWM. The WWMA commented
that after demonstrating competency, the NCWM would be the appropriate
entity to issue the certificate.

By exposing weights and measures inspectors to standardized training
methodology, this certification process will lead to uniformity.
However, the Committee believes it is time to begin the process of
building the infrastructure of the program. We must determine what the
program will look like and establish the roles of the states and the
NCWM. It is unrealistic for the NCWM to fund a complete certification
program. It is critical that the states take an active role in the
process if the program is to be successful. The WWMA also recommends
that the certification program not be limited to weights and measures
personnel. NCWM certification could be offered for a fee to
manufacturers, service companies, or individuals providing they meet the
criteria set forth by the PDC.

The Committee will be contacting the SCC of each state to gather
information on their current training and certification programs. The
Committee will develop model certification programs that will be
presented to the jurisdictions to determine workability. The Committee
appreciates comments received from the regions and will consider these
as it develops possible models. The Committee agreed to maintain this
issue as a "Developing" item on its agenda as it continues work on this
issue.

####### 401-5 D Recommended Topics for Conference Training

**Source:** The Committee (2003)

**Background**: The Board has charged the Committee with responsibility
for selecting appropriate topics for the technical sessions at future
Annual Meetings. The Board asked that the Committee review and
prioritize possible presentations and submit those to the Chairman. The
Chairman would then work with NCWM staff to make the arrangements and
schedule the sessions.

The Committee continues to carry the following list and recommends these
topics for possible training seminars, round tables, or symposia for
presentation at the National Conference meetings:

(a) Risk-Based Inspections (Robert Williams, Tennessee, volunteered to
    present his state's RMFD testing program),

(b) Marketplace Surveys,

(c) Auditing the Performance of Field Staff (Will Wotthlie, Maryland,
    volunteered to lead the session),

(d) Alternative Fuels (including motor-fuel trends and technology
    updates),

(e) Device Inspections Using a Sampling Model, and

(f) Emerging Issues.

**Discussion:** The Committee received the following additional
suggestions (listed in no particular order) for educational topics at
the 2007 Annual Meeting:

(a) Nebraska 52-week Dispenser Field Study (offered by presenters Steve
    Malone, Nebraska, and Henry Oppermann, Weights and Measures
    Consulting, LLC),

(b) Temperature Compensation Report (presenter Ross Andersen, New York),

(c) Training Session on BioDiesel Issues (offered by presenter Paul
    Hoar, AgriFuels LLC),

(d) Proper Lifting Techniques (recommended by Ken Deitzer,
    Pennsylvania),

(e) Overview of OIML and its Relationship to Standards Development
    (recommended by Julie Quinn, Minnesota),

(f) Back and Stress Techniques (recommended by Don Onwiler),

(g) Public Relations, specifically dealing with aggressive/angry people
    (recommended by the SWMA),

(h) Inspector Investigative Procedures (recommended by the SWMA),

(i) General Safety Issues (recommended by the WWMA),

(j) Defensive Driving (recommended by the WWMA),

(k) Administrative Civil Penalty Process (recommended by the WWMA),

(l) Price Verification (recommended by the WWMA), and

(m) Customer Service (recommended by the WWMA)

The Committee also received comments from the CWMA that high fuel prices
make cheating on quantity a lucrative business for unscrupulous station
owners. Some jurisdictions have uncovered retail motor-fuel fraud
schemes that operate at nonstandard hours or that employ difficult to
detect technology. The CWMA is recommending that industry and
knowledgeable jurisdictions conduct a technical/information session at
the Annual Meeting to update everyone on all the known retail motor-fuel
fraud schemes. All jurisdictions would then have the knowledge to
determine the best approach for fraud detection and deterrence.

The Committee acknowledged the value and anticipated interest by NCWM
members of the many topic ideas submitted. For the 2007 NCWM Annual
Meeting Technical Education Sessions, the Committee recommends using
Steve Malone and Henry Oppermann's results from the Nebraska 52‑week
dispenser field study, and Ross Andersen's Temperature Compensation
Report.

###### 402 PROGRAM MANAGEMENT

####### 402-1 I Safety Awareness

**Source:** The Committee (2003)

**Background:** In the past, the Committee's responsibility extended to
the identification of safety issues in the weights and measures field
and included efforts to increase safety awareness.

At the 2005 Annual Meeting, Past-Chairman Dennis Ehrhart recommended the
committee make training its highest priority. The Voluntary Quality
Assurance Assessment program, NCWM Associate Membership Scholarships,
and safety awareness efforts were carryover items from the Committee on
Administration and Public Affairs (A&P) and not PDC items.

Jurisdictions should send their safety reports and issues to their
regional safety liaison, who in turn will forward them to Charles
Gardner, the NCWM Safety Coordinator. Charles recommends the reports or
report summaries be published in the NCWM newsletter. At the 2005
Interim Meeting, a CD‑ROM on safety produced for the U.S. Environmental
Protection Agency was made available for review. The Committee believes
that safety awareness should be a part of every aspect of training for
NCWM stakeholders.

**Discussion:** The Committee reiterated the importance of safety
awareness and education in weights and measures inspection and service
activities. In an effort to continue emphasizing this issue, the
Committee will reach out to the regional safety liaisons to ask that
they write newsletter articles designed to raise safety awareness within
and provide safety tips to the weights and measures community. These
articles will also be archived on the PDC page of the NCWM website. The
NCWM newsletter is published three times a year and all articles should
be e-mailed to the NCWM headquarters office, at <ncwm@mgmtsol.com>, by
the deadline dates listed below. The Committee has suggested the
following schedule:

  ------------------ ------------------------ ----------------------------
  **Association**    **Issue**                **Article Deadline**

  CWMA               2007, Issue 2            March 15, 2007

  NEWMA              2007, Issue 3            July 15, 2007

  SWMA               2008, Issue 1            November 15, 2007

  WWMA               2008, Issue 2            March 14, 2008
  ------------------ ------------------------ ----------------------------

####### 402-2 V Standard Categories of Weighing and Measuring Devices

**Source:** Western Weights and Measures Association (WWMA) (2005)

**Recommendation:** The Committee recommends that the following
standardized category codes be adopted for use in NCWM studies and other
data collection efforts.

  --------------------- ---------------------------- ---------------------------- ---------------------------
  **NCWM DEVICE                                                                   
  CATEGORY CODES**                                                                

  **[DEVICE             **[CATEGORY]{.underline}**   **[CAPACITY]{.underline}**   [EXAMPLES]{.underline}
  CODE]{.underline}**                                                             

  SP                    [S]{.underline}cale,         \< 5 g scale division        jewelry, prescription
                        [P]{.underline}recision                                   scales

  SS                    [S]{.underline}cale,         \< 300 lb                    retail computing scales
                        [S]{.underline}mall                                       

  SM                    [S]{.underline}cale,         301 to 5 000 lb              dormant, platform scales
                        [M]{.underline}edium                                      

  SL                    [S]{.underline}cale,         \> 5 001 lb                  livestock, recycler
                        [L]{.underline}arge                                       scales**[,]{.underline}**
                                                                                  hopper scales, belt
                                                                                  conveyor

  SV                    [S]{.underline}cale,         \> 40 000 lb                 vehicle, railway track
                        [V]{.underline}ehicle                                     scales

  MS                    [M]{.underline}eter,         \< 30 gpm^1^                 retail motor-fuel
                        [S]{.underline}mall                                       dispensers

  MM                    [M]{.underline}eter,         30 to 200 gpm                vehicle-tank meters
                        [M]{.underline}edium                                      

  ML                    [M]{.underline}eter,         \> 200 gpm                   agri-chemical meters, bulk
                        [L]{.underline}arge                                       oil meters, loading rack
                                                                                  meters

  MF                    [M]{.underline}eter, Mass    All                          heated tanks of corn syrup
                        [F]{.underline}low                                        (soft drinks)

  MW                    [M]{.underline}eter,         All                          water sub-meters for mobile
                        [W]{.underline}ater                                       homes & apartments

  MG                    [M]{.underline}eter,         All                          propane sales
                        LP[G]{.underline}                                         

  MT                    [M]{.underline}eter,         All                          taximeters
                        [T]{.underline}axi                                        

  DT                    [D]{.underline}evice,        All                          clocks in parking garages
                        [T]{.underline}iming                                      

  DL                    [D]{.underline}evice,        All                          cordage meters
                        [L]{.underline}ength                                      
                        Measuring                                                 

  GM                    [G]{.underline}rain          All                          
                        [M]{.underline}oisture Meter                              

  GA                    [G]{.underline}rain          All                          
                        [A]{.underline}nalyzer                                    

  MD                    [M]{.underline}ultiple       All                          
                        [D]{.underline}imension                                   
                        Measuring Device                                          

  MC                    [M]{.underline}eter,         All                          
                        [C]{.underline}ryogenic                                   
  --------------------- ---------------------------- ---------------------------- ---------------------------

^1^ Retail motor-fuel dispenser counts are based on meters.

**Background:** The Western Weights and Measures Association (WWMA)
Administration and Public Affairs (A&P) Committee recommended that
standard categories of weighing and measuring devices be adopted to
facilitate development of technical standards, inspector training, data
collection, and program management.

The final report of the *Survey of Inspection Statistics Collected by
State Weights and Measures Programs (2003),* conducted during mid‑2002,
observed the absence of standard categories for weighing and measuring
devices was a serious obstacle to data collection. For example, the way
weights and measures programs categorize scales by type, use, or
capacity often varies considerably. Retail motor‑fuel dispensers are
currently being counted either by dispenser, grade, or number of hoses
or meters. The need for reliable weights and measures statistics is
summarized in the final report conclusion as follows:

> Accurate statistics would be helpful in many ways at both the state
> and national level. For instance, performance measures are difficult
> to develop without statistics. Also, work plans require accurate and
> detailed statistics. In addition, budget, staffing, and other elements
> of each state program demand statistics on inspection workloads.
> Finally, neither individual states nor the NCWM will be able to
> estimate and advertise the value of the nation's weights and measures
> programs unless reliable statistics are available.

To correct this problem, the WWMA developed *Standard Categories for
Weighing and Measuring Devices,* and recommends that standard categories
for weighing and measuring devices be adopted to facilitate the
development of technical standards, inspector training, inspection data
collection, and weights and measures program management.

At the 2005 Interim Meeting, the Committee agreed this item should
remain informational to allow for additional input on standardized
categories of weighing and measuring devices.

**Discussion:**[^1] During its deliberations at the 2007 NCWM Interim
Meeting, the Committee agreed that interested parties have had adequate
time to review and comment on the proposed device category codes.
Consequently, the Committee agreed to propose the category codes for a
vote at the 2007 NCWM Annual Meeting. The Committee heard some confusion
about how the codes would affect the recordkeeping procedures currently
in use in individual weights and measures jurisdictions. The purpose of
agreeing on and adopting standardized codes is to facilitate the
collection and comparison of data across weights and measures
jurisdictions. Thus, jurisdictions participating in NCWM studies and
other data collection efforts would need to submit data to the NCWM
using the standardized codes. While the Committee encourages
jurisdictions to consider using these codes in their own jurisdictions'
record keeping procedures, jurisdictions are under no obligation to use
these codes.

####### 402-3 D PDC Publication

**Source:** The Committee (2005)

Many of the PDC items will continue to be carryover items from year to
year as the broad scope of the Committee's work progresses. To help NCWM
members to follow the history and work of the PDC, the Committee has
created a PDC document archive. The NCWM will maintain the archive. To
eliminate the cost of reprinting the more lengthy items in their
entirety and to preserve the important aspects of the PDC work, a legacy
document was developed. Following the 2006 Annual Meeting, the documents
listed below were archived on the PDC page of the NCWM website for easy
access and downloading as needed.

-   History of the PDC

-   Formal Scope of the PDC

-   NCWM Board of Directors Charge to the PDC

-   The PDC's Role in the NCWM Strategic Plan

-   The PDC's Strategic Plan

-   National Training Curriculum Outline

-   Suggested Topics for the NCWM Annual Conference

-   Standard Categories of Weighing and Measuring Devices

-   Safety Liaison Contact Information

-   List of State Certification Coordinators and Contacts

-   NCWM Issued Certification Program

-   Voluntary Quality Assurance Assessment Program

When completed, the Committee's revised "Curriculum Package (Guide for
Creating a Curriculum)" will also be posted to the PDC page of the NCWM
website. The PDC page will continue to be utilized and updated.

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

Agatha Shields, Chair, Franklin County, Ohio

Kenneth Deitzler, Pennsylvania

Ross Andersen, New York

John Sullivan, Mississippi

Tina Butcher, NIST Weights and Measures Division

Stacy Carlsen, Marin County, California

C. Gardner, New York, Safety Liaison

Linda Bernetich, NCWM Staff Liaison

**Professional Development Committee**

THIS PAGE INTENTIONALLY LEFT BLANK

[]{#AppendixA .anchor}Appendix A

Strategic Direction for the Professional Development Committee

The Committee developed their strategic direction to define its roles
and responsibilities to the NCWM and the weights and measures community.
The Committee members wrote principles to guide them in their
deliberations and defined four main areas to focus their efforts. The
Committee recognizes that its direction and responsibilities may be
changed by the Board of Directors.

The guiding principles of the group were:

-   Keep things simple,

-   Develop programs that are realistic and achievable,

-   Minimize redundancy and administrative tasks,

-   Recognize that no one size fits all, and

-   Meet the needs of weights and measures officials, service companies,
    industry, and manufacturers.

The four main areas for focusing their efforts were:

**National Training Program** -- The focus of the National Training
Program (NTP) would be to increase technical knowledge, strengthen
credibility, and improve the professionalism of the individual weights
and measures official. A strong NTP would work to promote uniformity
across the nation.

**National Certification System** -- A national certification system
would be developed to recognize or accredit weights and measures
programs as competent or capable. The program would include requirements
around individual training, proper test standards, use of national
handbooks, and a data gathering system.

**Conference Training Topics** -- The Committee would be the focal point
for gathering and recommending workshops or symposia on leadership,
management, and emerging issues to be presented during the annual
conference. These topics would provide a forum for the exchange of ideas
and discussion of changes in the marketplace.

**Uniformity of Data** -- The Committee would work to develop standard
categories for devices and inspection areas so that such things as the
number of devices, compliance rates, frequency of inspection and other
areas could be compiled and compared at the national level. These
statistics could be used to benchmark organizations and to communicate
the value of weights and measures to the public and to decision makers
(see Item 402-4).

THIS PAGE INTENTIONALLY LEFT BLANK

[]{#AppendixB .anchor}**Appendix B**

![](media/image1.png){width="1.3284722222222223in"
height="1.2305555555555556in"}**Curriculum Package**

> National Conference on Weights and Measures

"*United by common purpose we can and shall prevail in all that we do."*

15245 Shady Grove Rd. #130 • Rockville, MD 20850 • (240) 632-9454 • FAX
(301) 990-9771 • E-mail: ncwm@mgmtsol.com • Web: www.ncwm.net

February 2007

To: Curriculum Development Volunteers

From: NCWM Professional Development Committee (PDC)

Re: Guideline for Creating a Basic Inspector Curriculum

Thank you for volunteering to work on the curriculum for a Basic Level
Inspector. We define "basic" as the competency level required for the
inspector to operate without direct supervision. In this work, we are
moving to an outcome-based approach for setting educational standards
and away from a textbook approach. The outcome approach is widely used
in primary and secondary education and in the training of many
professionals. Under this model, we focus on the outcomes and use these
to describe the organization and coverage of the training course. The
course materials become a means to an end rather than the end itself.
The approach encourages innovation and creativity because it does not
limit the trainer to a specific textbook or course presentation. The
outcomes and milestones in the curriculum also will directly drive the
certification program that we envision as the logical next step in the
process.

The curriculum lists the outcomes in terms of the specific knowledge and
skills we expect the basic inspector to possess at the end of the
training. Each outcome will be further defined by a set of milestones,
or competencies, that specify the activities and tasks that will be used
to measure the student's mastery of the knowledge and skills, i.e.,
outcomes. The milestones must specify a single, clear objective, stating
what the student will be able to do after the training. Milestones must
be measurable and should lead to obvious test questions. Your task is to
create the curriculum for a small segment of our profession.

Since many groups will be working on selected pieces of the overall
curriculum, the Committee has selected a format for the curriculum
materials based on work of the California Society of Certified Public
Accountants (CACPA). In their publication, The California Core
Competency Model for the First Course in Accounting, they provide a
model accounting curriculum, a discussion of their methodology, and the
rationale for using that methodology. Before beginning your work, we
strongly recommend you read the short introduction to that publication
and the Appendices. This common format will ensure that the pieces that
get developed mesh together without extensive reformatting and editing.

The Committee is also asking that you review the three curriculum
segments leading to small capacity retail scales prepared by
New York State. These serve as a W&M example of the format we want to
use and were prepared using the CACPA model. These segments also
demonstrate the level of detail we want to see in the final product. As
in the CACPA model document, our goal is to set standards rather than
create a "lesson plan."

Please note the layered approach used in the small scale materials and
how this limits redundancy in the curriculum. The first segment on
general device inspection should be considered a prerequisite for the
second segment on basic scales. Both are prerequisites for the segment
on small capacity scales. The first segment is also a prerequisite for
any other measuring device area. For some devices, like timing devices,
only one layer below this first layer is necessary. For liquid measuring
devices, we would expect there to be two layers, a general layer that
applies to all dynamic volume measuring and then a number of specific
disciplines below that. Above all of these is a much broader segment
that will include state and local laws and regulations, administrative
procedures, enforcement policies, etc. that need not be included with
each specific device segment. Please refer to Appendix A from the
Profession Development Committee Final Report for the 2004 NCWM for a
complete outline of the curriculum plan.

Your task will be to identify the outcomes and the milestones that are
pertinent to the area of Weights and Measures you chose to work on.

**We suggest a process that involves the following steps:**

1\. **Brainstorm**. Create a bullet list of knowledge and skills
expected. Ask simple questions. What should the inspector know? What
should the inspector understand? What should the inspector be able to
do?

2\. **Group the bullets to define a broad outcome.** For a device
segment, consider groupings like technology and terminology,
classification and performance standards, markings and operational
controls, technical requirements, user requirements, and test
procedures. As a guideline, you should aim to have three to eight
milestones under each outcome.

3\. **Create a concise outcome statement for each outcome.** See
Appendix B in the CACPA document and the New York samples for
explanation and examples.

4\. **Group similar milestones to the extent practical into a broader
category**. For example, instead of listing expectations for use of
zero, tare, units buttons, state a single expectation regarding typical
controls on the device and consider listing specific controls
parenthetically.

5\. **Create a milestone statement, i.e. competency, using a verb from
the list based on the levels of cognitive learning in Bloom's Taxonomy
in Appendix C of the CACPA document**. For the basic inspector we
recommend you limit your milestones primarily to the first three levels,
i.e., knowledge, understanding, and application. The higher levels of
learning in Bloom's Taxonomy, analysis, synthesis, and evaluation,
typically require practical experience not expected in the basic
inspector.

**In Bloom's Taxonomy:**

> • Knowledge refers to the ability to recall facts, terms, and basic
> concepts.
>
> • Understanding refers to the ability to interpret or explain concepts
> using your own words.
>
> • Application refers to the ability to put knowledge/understanding to
> practical use and demonstrate skills required actually to perform
> specific acts.

As part of the process of developing curriculum segments, the Committee
is asking work groups to draft sample test questions that evaluate
whether the milestones in the segment have been met. The Committee has
prepared a guide to developing test questions to aid in that process and
will circulate that to the work groups and become part of the curriculum
development package. The test questions will be used both as
instructional tools in training but also for future certification
programs.

As a curriculum segment draft is completed, the Committee will do a
quick review and suggest editing for uniformity of format. When it is
ready, we will circulate the draft for review and comment. The critical
questions we will ask are: What is missing from this curriculum segment
and what should be removed or moved to another segment in another level?
With this review process, we hope to build a consensus of agreement on
the standards being set. The same would apply to sample questions.

The Committee greatly appreciates your willingness to contribute to this
project. Please send your comments or questions on the project to the
current chair of the PDC committee with a carbon copy to Linda Bernetich
at NCWM Inc, <lbernetich@mgmtsol.com>. Ross Andersen has agreed to help
with questions about the format and the CACPA model. Please contact him
at <ross.andersen@agmkt>.

Curriculum Package

**THE CALIFORNIA CORE COMPETENCY MODEL**

**FOR THE FIRST COURSE IN ACCOUNTING**

**California Society of CPAs Committee on Accounting Education**

> July 1995
>
> *This document may be copied without restriction*.
>
> The California Society of CPAs Committee on Accounting Education is
> proud to present this White Paper entitled *The California Core
> Competency Model for the First Course in Accounting.*
>
> The idea for this model began with a grassroots movement of accounting
> educators who wanted to reverse a deteriorating articulation process
> for the first course in accounting. This movement gained significant
> momentum when Bob Knox of the California Society of CPAs formed the
> Task Force on the First Course in Accounting in December of 1993. This
> Task Force\'s efforts were successfully completed when the California
> Society of CPAs Committee on Accounting Education formally approved
> the model on Apri1 24, 1995. During this two-year period, Paul Solomon
> of San Jose State University led the effort to improve articulation,
> develop the competencies, and secure their adoption.
>
> The model presented here is the result of the tireless efforts of Task
> Force members and extensive input from the Committee on Accounting
> Education, as well as the input of several hundred accounting
> educators, accounting and business professionals, and non-accounting
> business educators. This input was collected from a combination of
> nearly 30 presentations, workshops, panels, and receptions throughout
> the state over a period of two years.
>
> The hundreds of hours of time volunteered for this project is an
> impressive example of professional volunteerism at its best. Even more
> impressive is the fact that when conflicts arose, educators searched
> for creative solutions that would meet the needs of more than one
> point of view. Clearly, accounting educators consistently subordinated
> their individual views of the course to the greater good-the long-run
> improvement of accounting education.
>
> If you are an accounting educator in California, you are urged to
> share this model with your faculty and help improve accounting
> education state-wide by working for the model\'s endorsement. If you
> are an accounting educator outside California, we hope that this model
> will help you to facilitate the types of changes encouraged by the
> Accounting Education Change Commission in its Position Statement No.2
> entitled *The First Course in Accounting.*
>
> **THE CALIFORNIA CORE COMPETENCY MODEL**
>
> **FOR THE FIRST COURSE IN ACCOUNTING**

**BACKGROUND**

> The first course in accounting offered at California\'s institutions
> of higher education represents a sizable expenditure of money for the
> State. It has been conservatively estimated that the instructional
> costs of this course - taught at 107 community colleges, 20 California
> State Universities (CSU), and a majority of the 9 universities within
> the California University system (UC) - are over \$50 million!
> Additional costs for this course are incurred at a significant number
> of private universities.
>
> The first course in accounting has several major stakeholders. For
> example, one major stakeholder is non-accounting faculty who rely on
> the first course to provide part of the foundation knowledge required
> of all business students by the American Assembly of Collegiate
> Schools of Business. Since over 80% of all students enrolled in the
> first course are non-accounting majors, it is reasonable that these
> non-accounting faculty have input into the design of this course.
> Another major stakeholder is the accounting community, in other words,
> accountants in industry, government, and public accounting.

The California Society of CPAs (CSCPA), with approximately 29,000
members, has strongly urged accounting educators to deliver better
prepared students to the accounting profession. The CSCPA believes that
if students\' first exposure to accounting is positive, then more high
quality students are likely to choose accounting as their major. Because
of the interest of these stakeholders, the CSCPA, through its Committee
on Accounting Education, established the Task Force on the First Course
in Accounting.

**THE MISSION OF THE TASK FORCE ON THE FIRST COURSE IN ACCOUNTING**

> The mission of this task force is to improve the quality of education
> in the first accounting course by helping faculty implement the
> changes recommended in the AECC\'s Position Statement Number Two
> entitled *The First Course in Accounting.* Like the AECC, our task
> force defines the first course in accounting to mean the full
> introductory accounting sequence commonly taught over two semesters or
> three quarters.

Since the California community colleges are such an integral part of the
accounting education system-teaching as many as 90 % of the students who
take introductory accounting in California and over 50 % of the students
who enroll in the California State University system-our mission
includes facilitating first course articulation among two-year and
four-year accounting programs.

Although our focus is on accounting education in California, we hope
that our approach will also help accounting programs outside of
California.

**ACCOMPLISHING OUR MISSION**

> We have accomplished our mission by identifying expected student
> outcomes and core competencies as a basis for articulation agreements.
> The diversity of emerging instructional models for the first course in
> accounting has made the process of articulation very difficult for the
> great majority of California\'s institutions of higher learning. To
> reduce the severity of this problem requires a dramatic change in how
> course equivalencies between institutions are measured. It is,
> therefore, proposed that the basis for articulation agreements shift
> from the current textbook/topic approach to one that focuses on
> identifying desirable outcomes students should achieve and core
> competencies that measure their achievement. The current version of
> these outcomes and core competencies-referred to as the \"California
> Core Competency Model\" or CCCM-is included in this *White Paper.*
> Milestones for accomplishing this part of our mission as well as
> definitions of \"outcome\" and \"competency\" are included in
> Appendices A and B.

**THE TASK FORCE MEMBERS**

> The members of the Task Force on the First Course in Accounting were:

Curtis DeBerg California State University - Chico \[Co-Chair\]

Roger Gee San Diego Mesa College

Ken Harper De Anza Community College

Bob Hurt Cal-Poly Pomona

Patrick Kelly Price Waterhouse LLP

Bob Knox California Society of CPAs (CSCPA), Director, Relations with
Educators

Joe Mori San Jose State University CSCPA Chair, Committee on Accounting
Education

Jim Peters Ernst & Young LLP

Bonnie Slager Rancho Santiago College (Orange)

Paul Solomon San Jose State University \[Co-Chair\]

**GENERAL PHILOSOPHY ABOUT HOW TO USE THIS MODEL**

Identifying outcomes and core competencies is an important step in the
process of improving accounting education. How accounting educators help
students master these outcomes and competencies and how they
simultaneously measure student mastery are equally important tasks.
Thus, our next task will be to publish a *Guide to Competency
Implementation and Assessment.* The *Guide* will be based on input
collected from hundreds of educators and business professionals at
numerous CSCPA-sponsored workshops conducted throughout the state in
1994 and 1995 and will be presented at the 1996 California Colloquium on
Accounting Education.

Our intention is *not* to develop a \"statewide lesson plan\" for the
first course in accounting. Instead, we want individual faculty to be
creative in implementing the common set of outcomes and core
competencies described in this *White Paper.* Moreover, as Appendix B
explains, we hope each accounting program will develop a set of outcomes
and special competencies that will reflect the unique perspective of its
faculty and the special needs of its students. Thus, our philosophy
encourages diversity. Although we want students to attain the
educational objectives of the Accounting Education Change Commission, we
do not expect them to attain these objectives in a prescribed manner.

**SOME SPECIFIC NOTES ABOUT THE CALIFORNIA CORE COMPETENCY MODEL**

-   The outcomes and core competencies you see are derived from the
    Accounting Education Change Commission\'s Position Statement Number
    Two entitled *The First Course in Accounting.* We strongly recommend
    that you study this document as background preparation before you
    view our model.

-   Like the AECC, our task force defines the first course in accounting
    to mean the full introductory accounting sequence commonly taught
    over two semesters or three quarters.

-   Do not interpret the user *orientation* of our financial accounting
    outcomes and competencies to mean that students should no longer
    prepare statements. Although we do not include the traditional
    detailed treatment of debits and credits in the core competencies,
    we do want students to develop the skills needed to intelligently
    use such financial reports as are found in an annual report.
    Accordingly, students must be able to prepare simple financial
    statements.

-   Our model contains twelve outcomes divided into three categories of
    competencies: financial accounting (31 competencies), managerial
    accounting (29 competencies), and active learning (9 competencies).
    The active learning skills are intended to facilitate accounting
    content. That is, whenever possible, instructors should require
    their students to use active learning skills to master both
    financial and managerial outcomes. For example, a student should be
    able to identify the assumptions and possible positions underlying
    an ethical issue for any of the financial and managerial outcomes.
    Also, these active learning competencies are not designed to be
    mutually exclusive. That is, when a student analyzes a case study in
    a group setting, the assignment may also involve one or more
    communication skills and problem solving skills.

-   Each competency in the model contains a concrete verb that denotes
    action. An inventory of such concrete verbs is included in
    Appendix C.

-   The model is a \"living document.\" It will be re-evaluated annually
    to consider the evolving content and pedagogy of the first course in
    accounting. Thus, if you wish to comment on any aspect of the model,
    please contact Paul Solomon at:

Phone Number: (408) 924-3487

Fax Number: (408) 252-6882

E-mail Address: psolomon@sjsuvm1.sjsu.edu

Mailing Address: 1210 Stafford Drive, Cupertino, CA 95014

**THE CALIFORNIA CORE COMPETENCY MODEL**

The primary objective of this course is to help students learn how
accounting meets the information needs of various users by developing
and communicating information that is useful for decision-making. This
objective will be achieved by requiring the following outcomes and core
competencies.

**Financial Accounting Outcomes with Core Competencies**

**\[1\] Accounting\'s Role in Society**

> **Part A: How does accounting meet the information needs of investors
> and creditors?**

-   identify the types of decisions investors and creditors make and
    describe what information in the financial statements and/ or
    related disclosures meets the information needs of each group.
    \[lA-I\]

-   discuss what role ethics plays in the preparation of financial
    statements. \[1A-2\]

-   identify and discuss examples of how U.S. accounting measurement
    techniques and financial statements differ from the measurement
    techniques and financial statements of other countries. \[1A-3\]

> **Part B: How does accounting meet the information needs of regulatory
> agencies and taxing authorities?**

-   describe how information sources other than the annual report (e.g.,
    SEC Form 10-K) can be used to learn more about the nature of an
    entity\'s business. \[1B-1\]

-   identify some of the differences between the objectives of tax
    accounting and financial accounting and at least one difference
    between taxable income and financial accounting income. \[lB-2\]

-   explain how a tax return is actually a special version of the income
    statement. \[1B-3\]

**\[2\] Fundamental Business Concepts:** How do businesses operate and
how does accounting serve them?

-   explain the meanings of key business terms (e.g., assets, budget,
    collateral, financing, limited liability, and lease). \[2-1\]

-   distinguish among profit, governmental and other nonprofit entities
    by identifying their respective goals and by looking at the content
    of their financial reports. \[2-2\]

-   identify the characteristics of the corporate, partnership, and sole
    proprietorship forms of entity and discuss the advantages and
    disadvantages of each form. \[2-3\]

-   classify business transactions into operating, investing, and
    financing activities. \[2-4\]

-   describe the key differences in the financial statements of
    merchandisers, manufacturers, non-financial service companies (e.g.
    United Air Lines), and financial service companies; and explain how
    these differences reflect the operating, investing, and financing
    activities of each type of entity. \[2-5\]

**\[3\] Fundamental Accounting Concepts Underlying Financial
Statements:** What are the elements of, the relationships among, and the
accounting concepts underlying the primary financial statements?

-   discuss what information is typically found in the balance sheet,
    income statement, statement of owners\' equity, and statement of
    cash flows. \[3-1\]

-   apply the fundamental accounting equation (A = L + OE) to:

    a.  analyze the effects of accounting transactions on the elements
        of the balance sheet. \[3-2a\]

    b.  prepare a balance sheet that reports the financial condition of
        any entity (e.g., a person, sole proprietorship, partnership,
        corporation, etc.). \[3-2b\]

-   apply the income statement equation (R - E = NI) to:

    a.  discuss the criteria used to determine when revenue is
        recognized, and apply these criteria to a specific entity to
        determine when its revenue should be recognized. \[3-3a\]

    b.  discuss the process used to recognize expense. \[3-3b\] prepare
        an income statement that reports the results of operations for
        any entity. \[3-3c\]

    c.  prepare an income statement that reports the results of
        operations for any entity. \[3-3c\]

-   distinguish between the accrual and the cash basis of income
    measurement by preparing both an accrual basis and a cash basis
    income statement from the same set of business transactions. \[3-4\]

-   differentiate the balance sheet from the income statement by being
    able to classify account titles into asset, liability, owners\'
    equity, and non-balance sheet accounts. \[3-5\]

-   describe how the amounts reported on the income statement and
    balance sheet are determined by:

    a.  distinguishing among the following valuation methods: historical
        cost, current cost, current market value, and the present value
        of cash flows. \[3-6a\]

    b.  identifying the generally accepted valuation method for each of
        the major asset and liability accounts. \[3-6b\]

    c.  describing how the balance in each major asset, liability,
        owners\' equity, revenue, and expense account is calculated
        (e.g., accounts receivable and depreciation expense). \[3-6c\]

-   link the following related financial statements-balance sheet,
    income statement, statement of cash flows, and statement of owners\'
    equity. \[3-7\]

-   classify cash receipt and cash payment transactions as well as
    significant non-cash transactions into the appropriate statement of
    cash flow activity. \[3-8\]

**\[4\] Uses and Limitations of Financial Statements:** What are the
uses and limitations of financial statements and related information in
making both business and personal financial decisions?

-   identify several ways in which financial accounting information is
    used to make business and personal decisions. \[4-1\]

-   calculate at least one financial statement ratio within each of the
    following four categories and discuss its usefulness and limitations
    in making decisions:

    a.  liquidity-e.g., current ratio and acid test ratio

    b.  activity or turnover-e.g., average collection period

    c.  financial leverage-e.g., debt to equity ratio

    d.  profitability-e.g., profit margin ratio and return on equity (e)
        valuation-e.g., price-earnings ratio and dividend yield \[4-2\]

    e.  valuation-e.g., price-earnings ratio and dividend yield \[4-2\]

-   explain how percentage analysis can be used to uncover important
    relationships and trends in the financial statements. \[4-3\]

-   explain how inventories and accounts receivable can be mismanaged
    and describe how a manager can use financial statement analysis to
    monitor and control them. \[4-4\]

-   explain the relationship between net income and cash flows and
    discuss how a highly profitable, fast-growing business might face
    liquidity problems that could force it into bankruptcy. \[4-5\]

-   identify several limitations of the financial statements found in
    the annual report. \[4-6\]

-   n

-   discuss the basic principles of internal control and describe the
    attributes of an effective and efficient internal control system.
    \[5A-2\]

-   identify the strengths and weaknesses of an internal control system
    and, if appropriate, suggest improvements to this system. \[5A-3\]

> **Part B: How are business transactions input, processed by an
> accounting information system, and output by that same system to
> produce financial statements?** To appreciate the role of technology
> in this process, students should work with one or more of the
> following tools: a spreadsheet, an accounting software package, a
> database, or other technology.

-   identify and apply the essential conditions necessary for a business
    event to qualify as an accounting transaction and, therefore, be
    recorded in the accounting information system. \[5B-1\]

-   distinguish between the recording phase and the reporting phase of
    the accounting process or cycle by being able to:

    a.  record the effects of accounting transactions in an accounting
        information system. \[5B-2a\]

    b.  transfer the effects of these explicit transactions to
        individual asset, liability, and owners\' equity accounts.
        \[5B-2b\]

    c.  analyze whether an adjustment or correction is needed in a
        particular situation. \[5B-2c\]

    d.  record and transfer the effects of adjustments and corrections
        to individual asset, liability, and owners\' equity accounts.
        \[5B-2d\]

    e.  prepare the financial statements. \[5B-2e\]

-   explain the significance of debits and credits as they are used in
    an accounting information system. \[5B-3\]

**Managerial Accounting Outcomes with Core Competencies**

**\[6\] Role of the Management Accountant**

> **Part A: How does management accounting differ from that of financial
> accounting and what role does the management accountant playas a
> member of the management team?**

-   distinguish between the usefulness of managerial and financial
    accounting by considering the activities of planning, evaluating,
    controlling, and decision making. \[6A-l\]

-   explain why managerial accounting applies to all types of industries
    (e.g., merchandising, manufacturing, non-financial services,
    financial services, government and other nonprofit entities).
    \[6A-2\]

-   describe different ways in which the management accountant\'s advice
    can help an entity to operate more effectively. \[6A-3\]

-   analyze a company\'s financial statements and/or management reports
    and identify several strengths and several weaknesses of the company
    from this analysis. \[6A-4\]

> **Part B: Why do management accountants need to have both a broad and
> in-depth understanding of their entity to fully participate in
> decisions about the products and services provided?**

-   discuss, using specific examples, the cause and effect relationship
    between expenses and revenues and how they affect operating
    decisions. \[6B-l\]

-   discuss the need for and uses of a management control system and how
    accounting information facilitates control. \[6B-2\]

-   explain how the operating philosophies of continuous improvement,
    total quality management and just-in-time manufacturing are used to
    manage optimal inventory levels; and discuss how the accounting
    function can be used to support their implementation. \[6B-3\]

**\[7\] Using Accounting Information to Make Decisions**

> **Part A: How is accounting information used to make and communicate
> short-term management decisions needed to run the entity?**

-   distinguish between fixed costs, variable costs, and mixed costs by
    categorizing various costs of an entity into these three categories.
    \[7A-l\]

-   explain the usefulness and discuss the limitations of Cost-Volume
    Profit (CVP) analysis as a decision making tool. \[7 A-2\]

-   read a CVP graph and explain the significance of the components
    illustrated. \[7 A-3\]

-   calculate fixed and variable costs, contribution margin,
    contribution margin ratio, break-even point in sales dollars and
    units, and target sales volume in dollars and units. \[7 A-4\]

-   calculate the effects of changes in sales volume, sales price,
    variable costs and/or fixed costs on company contribution margin,
    breakeven point, and operating income for both multi-product and
    single product situations. \[7 A-5\]

-   explain how pricing decisions are made, including transfer pricing
    decisions. \[7 A-6\]

-   identify the relevant costs in a make-or-buy decision and discuss
    both the qualitative and quantitative factors considered in this
    decision. \[7 A-7\]

> **Part B: How is accounting information used to make and communicate
> long-term strategic decisions needed to position the firm for
> competitive advantage?**

-   identify and explain the long-term strategic decisions that
    management needs to make. \[7B-l\]

-   calculate both return on investment (ROI) and residual income (RI)
    and explain how each method is used. \[7B-2\]

**\[8\] Using Accounting Information To Analyze and Improve Operational
Efficiency:** How is accounting information used to analyze and improve
efficiency in operating, financing, and administering the entity?

-   explain the purposes of budgets and prepare both a simple operating
    budget and a simple cash budget. \[8-1\]

-   explain the relationship between budgeting and strategic planning.
    \[8-2\]

-   discuss the limitations of budgets in managing organizations.
    \[8-3\]

-   explain the relationship between accounting budgets and nonfinancial
    performance measures, e.g. cycle time, defect rate, and ontime
    delivery. \[8-4\]

-   explain how the concept of responsibility accounting applies to cost
    centers, profit centers, and investment centers. \[8-5\]

-   distinguish between controllable and non-controllable costs and
    discuss why the distinction is important. \[8-6\]

-   explain how the concept of cost control is used to compare budgeted
    to actual amounts and to interpret any significant variances.
    \[8-7\]

**\[9\] Processing Managerial Accounting Information:** What is the
importance and proper use of automated information processing in
managerial accounting?

-   identify alternative ways costs are tied to inventory and expense
    accounts (including the systematic and rational allocation
    associated with financial accounting). \[9-1\]

-   trace the flow of costs in both a job order cost and process cost
    manufacturing system. \[9-2\]

-   explain the causes and appropriate dispositions of over-applied and
    under-applied manufacturing overhead. \[9-3\]

-   distinguish between a periodic and a perpetual inventory system for
    a merchandiser and a manufacturer. \[9-4\]

-   describe the information benefits of maintaining a perpetual
    inventory. \[9-5\]

-   distinguish between an activity-based cost accounting system and a
    traditional cost accounting system. \[9-6\]

**Active Learning Outcomes With Core Competencies**

**\[10\] Communication Skills:** How can students demonstrate their
ability to communicate effectively in both oral (speaking and listening)
and written form?

-   engage in one or more of the following in-class speaking activities:

    a.  summarize an accounting-related newspaper or magazine article

    b.  present an accounting concept or homework problem applying a
        concept

    c.  debate at least one side of an accounting issue

    d.  present an analysis of an assigned case

    e.  present the results of a research assignment or project \[10-1\]

-   engage in one or more of the following in-class listening
    activities:

    a.  listen to someone speak, summarize what they say, and ask them
        for feedback about your summary

    b.  listen to someone\'s response to a question or assignment and
        compare it to your own

    c.  compare notes you have taken to those taken by another student
        and evaluate the effectiveness of your listening skills \[10-2\]

-   engage in one or more of the following written communication
    activities:

    a.  accumulate a written record of the concepts and terminology
        learned in the course, e.g. a writing journal

    b.  summarize the content of assigned readings, e.g. a reading log

    c.  describe what was learned in class, e.g. a one-minute response

    d.  submit questions about concepts or problems

    e.  submit potential exam questions

    f.  respond to discussion questions or cases

    g.  respond in essay form to questions in quizzes and exams

    h.  submit an essay describing a particular issue \[10-3\]

**\[11\] Group Work Skills:** How can students demonstrate their ability
to work effectively in groups?

-   participate in groups whose task is to do one or more of the
    following:

    a.  solve problems

    b.  discuss readings from the financial press

    c.  analyze financial statements

    d.  analyze case studies \[11-1\]

-   perform the following tasks that are commonly associated with
    collaborative or cooperative learning:

    a.  facilitate the discussion and keep the group on task

    b.  record the group\'s results

    c.  report the results of the group\'s work to the class

    d.  keep time, assist the leader, and fill vacant roles \[11-2\]

**\[12\] Problem Solving Skills:** How can students demonstrate their
ability to reason creatively and critically rather than to memorize?

-   identify the problem, alternate ways of solving the problem,
    alternate positions, and position arguments for a controversial
    issue. \[12-1\]

-   identify the assumptions and possible positions underlying an
    ethical issue. \[12-2\]

-   evaluate a speaker\'s or writer\'s content for the appearance of
    underlying assumptions and of facts versus opinions. \[12-3\]

-   analyze an unstructured problem that has no single correct answer.
    \[12-4\]

**APPENDIX A: MILESTONES FOR IMPLEMENTING COMPETENCY-BASED
ARTICULATION**

The intent of the Committee on Accounting Education is to promote the
widespread acceptance of essential student outcomes and competencies,
while encouraging individual programs to implement these outcomes and
competencies in ways that best suit their own students. The following
milestones are used to evaluate progress in implementing this
competency-based articulation system:

**MILESTONE 1:** Derive expected student outcomes (knowledge and skills)
from AECC Position Statement No.2.

**MILESTONE 2:** Create core competencies (activities expressed in
behavioral terms) that are logically derived from the expected student
outcomes. The core competencies are developed from the input of the
CSCPA Task Force and extensive feedback from both accounting educators
and accounting practitioners.

**MILESTONE 3:** Promote a competency-based articulation approach by
conducting workshops for interested faculty on how to implement and
assess core competencies. The purpose if these workshops is to:

1.  explain how the use of core competencies reduces the volume of
    material covered in the first course and provides:

```{=html}
<!-- -->
```
(a) more time to develop the communication, group work and critical
    thinking skills of students.

(b) more flexibility to cover special topics that individual accounting
    programs or faculty believe their students must learn (i.e. special
    competencies).

```{=html}
<!-- -->
```
2.  describe how faculty at each school can develop their own special
    competencies to clearly communicate the unique aspects of their
    first course in accounting.

3.  provide numerous examples of how faculty can test the degree to
    which their students have mastered the core competencies. This
    effort will culminate in the distribution of a *Guide to Competency
    Implementation and Assessment*.

**MILESTONE 4:** Establish acceptance of a single set of outcomes and
core competencies--The California Core Competency Model--as the basis
for articulation among all California four-year and two-year accounting
programs.

**APPENDIX B: DEFINITIONS: OUTCOMES AND COMPETENCIES**

**HOW DO YOU DISTINGUISH AN OUTCOME FROM A COMPETENCY?**

An outcome is \"what\" you expect your students to achieve, whereas a
competency demonstrates \"how\" your students can achieve that outcome.
Think of an outcome as an end and a competency as a means to that end.

*Outcomes are the knowledge and skills recommended in the AECC's
Position Statement Number Two entitled The First Course in Accounting.
Competencies are the specific activities used to measure a student's
mastery of the knowledge/skills or outcomes.*

The outcome/competency approach is different from the traditional
textbook/topic approach to accounting instruction. First, the choice of
a textbook no longer dictates the organization and coverage of the
course. Instead, the outcomes and competencies become the driver and the
textbook becomes their vehicle. A related difference is that the course
is driven by an output measure (outcomes/competencies) rather than an
input measure (textbook/topics). Finally, students more clearly know the
content they are expected to study and the precise activities they must
perform on examinations and other forms of evaluation by studying the
outcome/competency pairings and working problems that reflect them.

**AN EXAMPLE OF THE DISTINCTION**

Outcome: Students completing the first accounting course should
understand the elements of, the relationships among, and the accounting
concepts underlying the primary financial statements. This understanding
will be implemented if students can:

> Competency 1: discuss what information is typically found in the
> balance sheet, income statement, statement of owners\' equity, and
> statement of cash flows.
>
> Competency 2: apply the fundamental accounting equation ASSETS =
> LIABILITIES + OWNERS\' EQUITY--to prepare a balance sheet that reports
> the financial condition of any entity (e.g., a person, sole
> proprietorship, partnership, corporation, etc.).

**HOW DO YOU DISTINGUISH CORE COMPETENCIES FROM SPECIAL COMPETENCIES?**

Our task force\'s articulation approach includes both core competencies
and special competencies.

*Core competencies are competencies required of students in all
accounting programs that subscribe to the outcome/competency
articulation approach. Special competencies are competencies that are
required by an individual accounting program to meet the special needs
of its students.*

It is expected that faculty at each school will identify and develop
special competencies to communicate clearly the unique aspects of their
first course in accounting.

**WHAT COMPETENCIES ARE REQUIRED FOR ARTICULATION?**

As the name implies, a core competency is an essential component of an
articulation agreement, whereas a special competency is not. If a two
year program can document that its students are required to satisfy all
of the core competencies, its course fulfills the articulation
agreement. It is not required to fulfill any of the four-year program\'s
special competencies. For a more concrete understanding, consider the
following example:

> [Core Competency:]{.underline} Record the effects of accounting
> transactions in an accounting information system.
>
> [Special Competency:]{.underline} Record accounting transactions in
> journal entry form (i.e., debit-credit form).

Notice that two-year programs that teach debits and credits in their
first course through the special competency can articulate with
four-year programs that do not teach debits and credits. All the
two-year program has to do is document that its students are required to
comply with the core competency above and all other core competencies.

If, instead, the four-year program teaches debits and credits in its
first course through the special competency, it cannot deny articulation
to a two-year program that teaches the core competency but not the
special competency. Instead, the four year program will have to provide
transferring students some vehicle (e.g. software materials or a
one-unit bridge course) to master this special competency.

**APPENDIX B: CHARACTERISTICS OF WELL-CONSTRUCTED COMPETENCIES**

A well constructed behavioral learning objective or competency has the
following characteristics:

-   it expresses one objective

-   it is specific

-   it states what the student will be able to do after the learning
    experience

-   it uses a concrete verb to specify the desired activity that must be
    performed by the student to demonstrate competency

**INVENTORY OF CONCRETE VERBS DENOTING ACTION TAKEN IN COMPETENCIES**

The following suggested verbs are arranged in the six cognitive domains
identified in Bloom\'s Taxonomy.

+-----------+-----------+-----------+-----------+-----------+-----------+
| **1.      |           | **2.      |           | **3.      |           |
| Kn        |           | Compre    |           | Appl      |           |
| owledge** |           | hension** |           | ication** |           |
+-----------+-----------+-----------+-----------+-----------+-----------+
| arrange   | order     | classify  | record    | apply     | operate   |
|           |           |           |           |           |           |
| define    | recognize | describe  | report    | choose    | practice  |
|           |           |           |           |           |           |
| duplicate | relate    | discuss   | restate   | de        | schedule  |
|           |           |           |           | monstrate |           |
| label     | recall    | explain   | review    |           | sketch    |
|           |           |           |           | dramatize |           |
| list      | repeat    | express   | select    |           | solve     |
|           |           |           |           | employ    |           |
| memorize  | reproduce | identify  | tell      |           | transfer  |
|           |           |           |           | engage    |           |
| name      |           | indicate  | translate |           | use       |
|           |           |           |           | i         |           |
|           |           | locate    |           | llustrate |           |
|           |           |           |           |           |           |
|           |           |           |           | interpret |           |
+-----------+-----------+-----------+-----------+-----------+-----------+

+-----------+-----------+-----------+-----------+-----------+-----------+
| **4.      |           | **5.      |           | **6.      |           |
| A         |           | Sy        |           | Eva       |           |
| nalysis** |           | nthesis** |           | luation** |           |
+-----------+-----------+-----------+-----------+-----------+-----------+
| analyze   | diff      | arrange   | organize  | appraise  | evaluate  |
|           | erentiate |           |           |           |           |
| appraise  |           | assemble  | plan      | argue     | judge     |
|           | dis       |           |           |           |           |
| calculate | criminate | collect   | prepare   | assess    | predict   |
|           |           |           |           |           |           |
| c         | di        | compose   | present   | attach    | rate      |
| ategorize | stinguish |           |           |           |           |
|           |           | construct | propose   | choose    | score     |
| compare   | examine   |           |           |           |           |
|           |           | create    | setup     | compare   | select    |
| contrast  | e         |           |           |           |           |
|           | xperiment | design    | suggest   | debate    | support   |
| convert   |           |           |           |           |           |
|           | inventory | formulate | summarize | defend    | value     |
| criticize |           |           |           |           |           |
|           | question  | justify   | write     | estimate  |           |
| diagram   |           |           |           |           |           |
|           | test      | manage    |           |           |           |
+-----------+-----------+-----------+-----------+-----------+-----------+

The model is a \"living document.\" It will be re-evaluated annually to
consider the evolving content and pedagogy of the first course in
accounting. Thus, if you wish to comment on any aspect of the model,
please contact:

Paul Solomon, Chair

Task Force on the California Core Competency Model

1210 Stafford Drive

Cupertino, CA 95014

Phone: (408) 924-3487

Fax: (408) 252-6882

<psolomon@Sjsuvm1.sjsu.edu>

**Guide for Developing Test Questions**

**For the National Training and Certification Program**

**Prepared by the**

**NCWM Professional Development Committee**

**First Draft - January 2007**

This guide was prepared to assist those work groups preparing curriculum
materials as they prepare test questions. These test questions will be
used both as aids to training delivery and also as a measuring stick in
any future certification effort. If the certification program is to have
credibility, it is vital that the test questions adequately evaluate
that the student has achieved the multiple milestones in each curriculum
area.

As you write your questions, please remember that we have set the bar at
a level of application, the third in Bloom's taxonomy. Thus, we expect
that the trainee will KNOW certain things, UNDERSTAND other things, and
be able to APPLY the remainder. We are not looking for higher learning
levels in Bloom's Taxonomy for basic inspectors and we will
[not]{.underline} be testing for analysis, integration, or evaluation.

[Testing for Knowledge]{.underline} -- A test question for knowledge is
usually in the form of a true/false, multiple choice, or fill-in-the
blank question. At this point, the Committee is suggesting that
developers focus on multiple choice and fill-in-the blank questions,
such as questions 1 and 2 below. With true/false the person has a 50‑50
chance of guessing and getting the right answer. Please note that at
this level the trainee need only demonstrate that he/she knows the
information and not necessarily that he/she understands it or can apply
it.

**1. Which statement best describes the legal standing of NIST
Handbook 44?** (Answer: B)

A.  Handbook 44 is a federal regulation published by the National
    Institute of Standards and Technology that preempts the states.

B.  Handbook 44 is adopted either by act of the state legislature or
    through promulgation in regulation by the state.

C.  Handbook 44 is amended each year and all states agree to abide by
    the actions of the National Conference on Weights and Measures.

D.  Handbook 44 is adopted as part of the administrative policy by order
    of the state director.

**2. A paragraph beginning with "S." in any of the NIST Handbook 44
Codes is a \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.** (Answer:
Specification)

[Testing for Understanding]{.underline} -- A test question for
understanding is usually a multiple choice question, such as questions 3
and 4 below. Questions concerning understanding often ask the trainee to
pick the best response in situations where more than one answer could be
correct in some respect. For example, in Question 3, answer B could be a
correct answer if the equipment was manufactured after the effective
date. Answer C. is a better answer since it is more specific and also
includes items brought into the state after the effective date. Please
note for understanding the trainee needs to demonstrate that he/she
knows and understands the information and not necessarily that he/she
can apply it.

**3. A nonretroactive requirement is best described by which of the
following statements? (Answer: C)**

A.  A nonretroactive requirement is enforceable on all equipment up to
    the terminal date.

B.  A nonretroactive requirement is enforceable only on new equipment
    after the effective date.

C.  A nonretroactive requirement is enforceable on equipment
    manufactured after the effective date or brought into the state
    after the effective date.

D.  A nonretroactive requirement is enforceable on equipment with an
    NTEP Certificate granted after the effective date.

```{=html}
<!-- -->
```
4.  **Which of the following best describes the difference between "d"
    and "e" in the Scales Code?** (Answer:  D)

```{=html}
<!-- -->
```
A.  The value of "e" is always displayed while "d" may or may not be.

B.  The value of "d" is always smaller than or equal to "e".

C.  The display of values for "d" must always be different in size or
    character from "e".

D.  When "d" does not equal "e," the tolerances are applied to the value
    of "e".

[Testing for Application]{.underline} -- A test question for application
should be either be a multiple-choice question or a "Yes/No with reason"
question, such as questions 5 and 6 below. Questions concerning
application will usually require the trainee to perform multiple steeps
to reach the correct answer. In the field, they will not be guided to
the correct section of the handbook, but will have to find it based on
their knowledge and experience. For example, the question may provide
information about the situation and some test results. The trainee must
then decide whether to apply maintenance or acceptance tolerances and
then evaluate the test results against the appropriate tolerances for
that test. In question 5 below, the person must see that the scale is
subject to the non-retroactive requirement in Scales Code S.1.7.(b) and
then correctly deduce that the only correct response is an overload
error. The Yes/No with reason question (question 6) also requires
several steps but goes further in that it also requires the trainee to
state the nature of any violation and cite the section of the Handbook
that is violated. This is critical as this reason and citation would
have to be indicated on any official stop-use order issued for the
violation. Please note that the trainee needs to demonstrate that he/she
knows, understands, and can apply the requirements.

5.  **You are inspecting a new price-computing sale (30 x 0.01 lb) in a
    deli that was placed in service last week. It has an NTEP CC
    # 99-205. You place a 1 lb weight on the scale and press the tare
    key. You then place an additional 29.2 pounds of test weights on the
    scale. Which of the following is an acceptable indication for this
    test load?** (Answer: A)

```{=html}
<!-- -->
```
A.  Overload error

B.  29.24 lb

C.  29.18 lb

D.  29.16 lb

![](media/image2.png){width="2.76875in"
height="1.1388888888888888in"}**6. You are inspecting the scale at right
and find that it has no zero tracking. With the scale at zero as
indicated, you add 0.1 d (0.002 lb) to the platform and the scale
indicates a stable 0.02 lb. Is this acceptable?**

> Yes or No (No must include reason and citation)
> **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

Answer: No --The digital zero indication must be maintained accurate
within +/- ¼ d of true zero or the scale must have a center zero
indicator. Scales Code S.1.1.1.

Initially the Committee is looking to build a bank of test questions
that evaluate if the trainee has reached the milestones in each
curriculum segment and cover a range of difficulty. Any exam that is
prepared will include a mix of questions at each appropriate level in
Bloom's Taxonomy from the curriculum, and varying levels of difficulty
from easy to challenging. In that way, the test can be fair yet still
differentiate those that really have mastered the discipline from those
that haven't.

After the questions are prepared and tested (testing method to be
developed), the Committee would then split the questions into two
groups. The first group, called "sample questions," would be widely
circulated for use in training programs. Instructors could use the
sample questions in their training or as part of quizzes or final exams
to measure effectiveness of the training. Most important, trainees would
be exposed to the kinds of questions and the range of difficulty that
would be included in a certification exam.

The second group of questions would be secured for use in a
certification exam program. The Committee envisions charging some group
to administer the certification exam and assist in the grading. That
group would also create alternative exams or periodically change the
questions so the exam is not the same for candidates that fail to pass
the first time. Please look to set the bar so it is fair yet represents
the high level of ability you want working for you.

A long journey begins with one-step. We are counting on our curriculum
development teams to start generating our bank of test questions (with
an answer key) based on the milestones they choose in the curriculum
segment(s) they are preparing. If we work together to create a good
range of difficulty in those questions, we can be well on our way toward
that certification program we are shooting for. There is plenty of room
for creativity in this effort, including the use of graphics and
photographs.

Thanks again for your willingness to contribute. Please call or email
Ross Andersen, New York, with questions or comments at (518) 457-3146 or
ross.andersen@agmkt.state.ny.us.

[^1]: ^^