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Accounting 301 General Information

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.

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