Table 1 Q-Matrix used for cognitive diagnosis in introductory accounting
Item | Skill 1 | Skill 2 | Skill 3 | Skill 4 | Skill 5 |
|---|---|---|---|---|---|
Cost of sales (AR) | 1 | 1 | 1 | 1 | 0 |
Return of goods (AR) | 1 | 1 | 1 | 1 | 0 |
Rental expense (AR) | 1 | 1 | 1 | 1 | 0 |
Cash contribution (AR) | 1 | 1 | 1 | 0 | 0 |
Interest income (AR) | 1 | 1 | 1 | 0 | 0 |
Debt conversion (AR) | 1 | 1 | 1 | 1 | 0 |
Loans (AR) | 1 | 1 | 1 | 0 | 0 |
Shipping charges (AR) | 1 | 1 | 1 | 1 | 0 |
Internal consumption (AR) | 1 | 1 | 1 | 1 | 0 |
Outgoing invoice (AR) | 1 | 1 | 1 | 0 | 0 |
Customer discount (AR) | 1 | 1 | 1 | 1 | 0 |
Cost of fuel (AR) | 1 | 1 | 1 | 1 | 0 |
Cost of cleaning material (AR) | 1 | 1 | 1 | 0 | 0 |
Initial balance of suppliers account | 0 | 1 | 1 | 0 | 0 |
Income adjustments | 1 | 1 | 1 | 0 | 0 |
Increase in cash account | 0 | 1 | 1 | 0 | 0 |
Formation of expenses | 0 | 0 | 1 | 0 | 0 |
Formation of income | 0 | 0 | 1 | 0 | 0 |
Decrease in trade payables | 1 | 1 | 1 | 0 | 0 |
Formation of cash discount | 1 | 1 | 1 | 0 | 0 |
Closing balance of liability accounts | 1 | 0 | 1 | 0 | 0 |
Cost of sales (P/L) | 1 | 1 | 0 | 0 | 1 |
Return of goods (P/L) | 1 | 1 | 0 | 0 | 1 |
Rental expense (P/L) | 1 | 1 | 0 | 0 | 1 |
Cash contribution (P/L) | 1 | 1 | 0 | 0 | 1 |
Interest income (P/L) | 1 | 0 | 0 | 0 | 1 |
Debt conversion (P/L) | 1 | 1 | 0 | 0 | 1 |
Loans (P/L) | 1 | 1 | 0 | 0 | 1 |
Shipping charges (P/L) | 1 | 1 | 0 | 0 | 1 |
Internal consumption (P/L) | 1 | 1 | 0 | 0 | 1 |
Outgoing invoice (P/L) | 1 | 1 | 0 | 0 | 1 |
Customer discount (P/L) | 1 | 1 | 0 | 0 | 1 |
Cost of fuel (P/L) | 1 | 1 | 0 | 0 | 1 |
Cost of cleaning material (P/L) | 1 | 1 | 0 | 0 | 1 |