Course Summary
Credit Type:
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 3 Principles of Financial Accounting
Credit is recommended for examinees with scores of 400 and above.


The exam consists of 73 multiple-choice questions. It is administered to test takers without time limits; however, most test takers complete the examination within 90 minutes.

Skills Measured:

(Approximate Percentage of Examination by Content Area): 12% General concepts and principles; 7% Accounting cycle and account classification; 11% Transaction analysis and accounting equation; 11% Adjusting entries; accruals and deferrals; 4% Merchandising transactions; 7% Cash and internal control; 17% Current accounts-marketable securities, receivables and inventories; 4% Property, plant, and equipment; 11% Long- and short-term liabilities and interest calculations; 4% Capital stock, retained earnings, and dividends; 12% Financial statements-their components and interpretation.
Instruction & Assessment
Supplemental Materials

Other offerings from Prometric Inc, DSST Credit-by-Exam