Sure, grade Accounting “leniently”. It’s not as if it’s complicated, and demands knowledge and accuracy...
I guess my accounting professor graded "leniently", lol. Top score was 150, 30 points per each question. They were all essay questions. A score of 90 earned a B plus.
The first sentence to usually two, sometimes three questions, was "based on the information you've given me, I cannot answer this question." Then you explained the "why".
I was not the greatest student, but I managed a B average in accounting from 73-76, for about 40 semester hours.
The highlight of my college career occurred in Jan 76. My dormmates and I were in the Gonzaga bookstore, buying our spring semester supplies. In walks the professor, comes over to me and says, "NHN, I'm proud of you, I want to shake your hand!" I knew I did well, but I scored a 143/150 on that test.
He was an incredible professor, and he never used numbers. I feel like I received an unofficial minor in Critical Thinking.