*** The Accounting Pre-Test has been canceled by the Accounting Department, if you would like more information conatact them directly at 415.338.1107.***
Passing the Accounting 301 Pretest is a prererequisite for students enrolling in ACCT 301, Intermediate Financial Accounting. The exam is administered by the Testing Center. It consists of thirty (30) multiple choice questions covering double entry bookkeeping and the accounting cycle. Students have ninety (90) minutes to complete the test. The passing score is 70% or 21 correct answers. No aids are allowed during the exam. As of January, 2012, you may take the exam a maximum of two times.
Students may prepare for the pretest by studying any introductory financial accounting textbook which includes material on the double entry bookkeeping system (i.e., debits and credits). Most introductory financial accounting textbooks cover this material. A more efficient method of preparation is studying the review chapter, usually chapter three, of any intermediate financial accounting textbook.
A passing score is 70% or 21 correct answers. You may retake the exam one time. If you do not pass the second time, contact the Accounting Department to find out your options.
To locate your score login to your SF State Gateway, click Academics and then click Test Score Report (Note this is not through your student center). Scores will appear within 5 days of the exam.
Scores will also be posted outside the Accounting Department office.
This study guide for the Accounting 301 Pretest can be found below: