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LEARNING OUTCOMES
Learning Outcomes
 Are clearly defined statements that describe what a learner is expected to know,
understand, or be able to do as a result of a learning experience (achieved) by the
end of a lesson, unit, or course.
 Provide clear guidance for both instructors and students on the key goals of the
educational experience, clarifying the expectations and goals of a course, lesson,
or activity.
 Well-defined learning outcomes ensure that teaching activities and assessments
are aligned with the goals of the course, helping students to focus on what they
need to learn and how their progress will be measured.

Importance of Learning Outcomes

1. Guide Instruction: They inform teachers about what content to teach and what
skills students need to develop.
2. Clarify Expectations: They communicate to students what they need to
accomplish and how they will be assessed.
3. Measure Success: They provide a basis for evaluating whether students have
achieved the intended knowledge or skills.
4. Facilitate Reflection: They allow both instructors and students to reflect on the
learning process and outcomes.

Types of Learning Outcomes

1. Cognitive Learning Outcomes (Head). These focus on the intellectual or

knowledge-based goals of a lesson or course. They are the most commonly used and
relate to the mental skills students need to acquire.

Bloom's
Learning Outcome Example Action Verb (for each level)
Level
Remembe Recall the key elements of a research List, Define, Recognize, Recall,
r study. Name, Identify
Understa Explain the relationship between supply Explain, Summarize, Discuss,
nd and demand in economics. Paraphrase, Interpret
Use a formula to solve a set of math Apply, Use, Implement,
Apply
problems related to geometry. Demonstrate, Solve, Calculate
Break down the components of a Analyze, Differentiate, Compare,
Analyze
persuasive essay and explain its structure. Contrast, Organize, Examine
Assess the effectiveness of a marketing Evaluate, Critique, Judge, Justify,
Evaluate
strategy based on customer feedback. Defend, Recommend
Design an innovative prototype based on Create, Design, Construct,
Create
given specifications. Develop, Propose, Compose
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Explanation:
 Remember (Recall) : This is the foundational level, where learners recall or
recognize information.
 Understand (Comprehension): Involves explaining concepts or ideas in
your own words.
 Apply (Application) : Learners use acquired knowledge in practical or real-
world scenarios.
 Analyze (Analysis) : This involves breaking down information and
examining relationships or patterns.
 Evaluate (Evaluation): Learners assess or critique the validity or quality of
information or concepts.
 Create (Synthesis) : The highest cognitive level, where learners construct new
ideas, models, or solutions.

2. Affective Learning Outcomes. These involve changes in students’ attitudes,

feelings, or values. Affective outcomes are important when focusing on attitudes
and values, such as respect, responsibility, or motivation.

3. Psychomotor Learning Outcomes. These are concerned with physical or

manual skills. Psychomotor outcomes are often found in subjects like physical
education, art, or certain vocational courses.

Writing Effective Learning Outcomes (SMART)

 Specific: Clearly define what the student will be able to do.
 Measurable: They should be measurable, so you can assess whether the outcome
has been achieved.
 Achievable: The outcome should be realistic given the time and resources
available.
 Relevant: The outcome should be aligned with the overall goals of the course or
program.
 Time-bound: The outcome should be achievable within a specific timeframe.

Structure of a Learning Outcome: A common structure is:

"By the end of this course/module, students will be able to [action verb]
[specific content/skill]."

For example:

 "By the end of this course, students will be able to analyze business transactions.
 Learning Outcomes in Accounting Using Boom’s Taxonomy
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Bloom's
Learning Outcome Example in Accounting
Taxonomy Action Verb
Example Context
Level
By the end of this module,
Recall the basic students will be able to define key
Remember List, Define,
accounting terms and accounting terms such as assets,
(Knowledge) Recall
concepts. liabilities, equity, revenue, and
expenses.
By the end of this lesson, students
Recall, will be able to recall the steps in
Recall the steps in the
Identify, the accounting cycle, from
accounting cycle.
Name journalizing transactions to
preparing financial statements.
By the end of this unit, students
Understand Explain how financial Explain, will be able to explain the
(Comprehensi statements are Describe, relationship between the balance
on) interconnected. Summarize sheet, income statement, and
cash flow statement.
By the end of the course, students
Interpret the financial will be able to interpret the
Interpret,
impact of common impact of transactions like a sale
Summarize
business transactions. on credit or purchase of inventory
on financial statements.
By the end of this module,
Use accounting students will be able to apply
Apply Apply, Use,
principles to record double-entry accounting
(Application) Implement
financial transactions. principles to record business
transactions in a general journal.
By the end of this unit, students
Prepare, will be able to prepare a trial
Prepare a trial balance
Calculate, balance and identify
and correct errors.
Use discrepancies or errors in financial
records.
By the end of the lesson, students
Analyze the impact of
Analyze, will be able to analyze the effect
Analyze financial transactions
Compare, of purchasing inventory on credit
(Analysis) on business
Distinguish versus paying cash immediately
performance.
on a company’s liquidity.
By the end of this course,
students will be able to break
Break down financial down financial statements
Deconstruct,
statements to evaluate (balance sheet, income
Break down
business health. statement) to evaluate a
company’s profitability and
solvency.
Evaluate Assess the financial Assess, By the end of this unit, students
(Evaluation) health of a company Evaluate, will be able to evaluate a
using ratios and key Judge company’s financial health using
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Bloom's
Learning Outcome Example in Accounting
Taxonomy Action Verb
Example Context
Level
ratios like the current ratio, return
performance
on equity, and debt-to-equity
indicators.
ratio.
By the end of this module,
Critique the accuracy
students will be able to critique
of financial statements Critique,
financial statements to ensure
based on accounting Defend
they comply with GAAP (Generally
standards.
Accepted Accounting Principles).
By the end of the course, students
Design a will be able to design an
Design,
Create comprehensive accounting system for a small
Construct,
(Synthesis) accounting system for business, integrating all
Develop
a small business. accounting principles from journal
entries to financial reporting.
By the end of this module,
Create a budget based Construct, students will be able to create a
on financial data and Formulate, budget for a business based on
business forecasts. Propose past financial performance and
future sales forecasts.

1. Remember (Knowledge)
At the Remember level, students are expected to recall and recognize facts, terms,
concepts, and basic procedures. These outcomes focus on foundational knowledge.

 Learning Outcome Example: "Students will recall and define basic accounting
terms."
o Example: Students will be able to recall definitions such as assets, liabilities,
and equity, and be able to explain the basic accounting equation (Assets =
Liabilities + Equity).

2. Understand (Comprehension)
At the Understand level, students should be able to explain, summarize, and interpret
concepts and data. This level is more about comprehension and grasping the meaning
behind facts.
 Learning Outcome Example: "Students will explain the relationship between an
income statement and a balance sheet."
o Example: Students will explain how net income from the income statement
is transferred to the balance sheet under retained earnings and why this
reflects the financial position of a company.

3. Apply (Application)
The Apply level focuses on using knowledge in real-world situations. At this level,
students are expected to apply learned principles and methods to solve problems or
complete tasks.
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 Learning Outcome Example: "Students will apply accounting principles to

prepare financial statements."
o Example: Students will apply knowledge of accounting principles (such as
matching and revenue recognition) to prepare the income statement,
balance sheet, and cash flow statement for a given company scenario.

4. Analyze (Analysis)
The Analyze level involves breaking down complex information and understanding how
components fit together. Students are required to interpret data and identify patterns,
trends, and relationships.
 Learning Outcome Example: "Students will analyze the relationship between
revenue and expenses."
o Example: Students will analyze financial statements to identify trends in
revenue and expenses over time and understand how these affect overall
profitability.

5. Evaluate (Evaluation)
The Evaluate level involves making judgments based on criteria and standards.
Students assess information and provide an informed opinion on its accuracy,
effectiveness, or value.
 Learning Outcome Example: "Students will evaluate the financial health of a
company using financial ratios."
o Example: Students will evaluate a company’s financial health by calculating
and interpreting ratios such as the current ratio, quick ratio, and return on
equity to make judgments about liquidity, solvency, and profitability.

6. Create (Synthesis)
The Create level is about generating new ideas or solutions. It involves designing,
constructing, or planning a new system or process based on the knowledge and skills
learned.
 Learning Outcome Example: "Students will design an accounting system for a
new business."
o Example: Students will create a customized accounting system for a start-
up company, including processes for recording transactions, managing
payroll, and preparing financial reports. They will ensure the system follows
best practices for financial management.

Reflection on Lerning Outcomes

When crafting and implementing learning outcomes, consider the following questions:

1. Clarity: Are the learning outcomes written clearly and unambiguously?

2. Student-Centered: Are the outcomes focused on what students will achieve, not
on what the teacher will teach?
3. Realistic: Are the outcomes achievable within the time and resources available?
4. Alignment: Are the assessments, activities, and teaching methods aligned with
the learning outcomes?
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Conclusion

 Learning outcomes are a crucial component of the instructional process (teaching

and learning process)
 They help instructors structure their lessons, provide clarity to students, and serve
as the basis for assessments.
 By using Bloom's Taxonomy, educators can develop learning outcomes that
target different cognitive levels, from remembering and understanding basic
concepts to applying, analyzing, evaluating, and creating complex solutions. This
structure allows for a progressive development of skills
 By writing clear, measurable, and achievable learning outcomes, educators can
ensure that their courses are focused, organized, and effective.