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Intermediate Accounting Entrance Exam

As of fall semester of 2011, all students desiring to enroll in Intermediate Accounting (ACCT 3110 or ACCT 3310, or RCDE equivalents) will first be required to successfully complete an entrance exam. The accounting entrance exam is intended to explore the student's knowledge of basic elements of financial accounting.

Entrance Exam Schedule

Tests will be administered by appointment, Monday - Friday 8am to 3pm in the School of Accountancy main office. To schedule an appointment you can email, call 435-797-2334, or stop by the School of Accountancy office on the 8th floor of the Business building. Come prepared with a photo ID and a good pencil.

RCDE Students

Students wishing to take the exam at RCDE sites must make an appointment with their respective center. The representative at the center will contact the School of Accountancy for the exam.

Sample Exam

The topical coverage of the exam will relate to the content specifications. To see how content might be tested and to review your understanding of accounting principles, see the sample exam and answers. The exam will contain 25 multiple choice questions. For further study see


A student's performance in the Intermediate Accounting courses is often viewed as the single most important indicator of aptitude for success in the accounting profession. Prospective employers pay close attention to a student's performance in these courses. Unfortunately, many students fail to do well in this course, not because of their aptitude, but because of their lack of preparedness upon entering the course. It is essential that a student's prerequisite knowledge be sufficient to prepare them to succeed in Intermediate Accounting. The goal of the exam is make sure that all of our students are prepared to succeed, rather than allowing them to proceed to fail.

First, ask yourself: Have I truly learned what I need to know in my prerequisite principles of accounting classes? It is recommended that you review the exam content specification and sample exam. If the topics are not familiar to you, or you do poorly on the sample exam, it is best to significantly review before attempting the entrance exam.

Contact the School of Accountancy office to schedule a time to take the exam.

There is no charge for the exam.

The exam is scheduled by appointment whenever you feel ready take the exam. It is our eventual goal to provide an “on demand” computer-based exam.

The questions will change, but the subject matter will not (without prior notice). The subject matter will correspond to the content specification sheet. The exam will consist of 25 multiple-choice questions.

You are allowed 75 minutes to complete the exam, and should easily be able to complete the exam within that time.

 You will be scored on a pass/fail basis. A score of 75 percent qualifies as passing.

The School of Accountancy will maintain a list of persons passing the exam, and this list will be used to determine who is eligible to enroll in Accounting 3110 or Accounting 3310. Students not on the list will not be permitted to enroll in those courses.

Learn from your results. If you did not pass, you were not ready for Intermediate Accounting. You should study more and perhaps retake the introductory course. Our goal is your success, and this process helps pave the way for that to occur.

You can retake the exam as many times as you wish, but there is a one week waiting period between exams. You are not required to retake any course if you do not pass the exam. Of course, without additional preparation, there is no reason to expect a different result. You are encouraged to study more and try again.

Two valid picture IDs and a pencil. Don't bring crib notes, etc. Leave your books at home. No cell phones, cameras, computers or other devices will be permitted in the exam room. You may use a simple 4-function calculator.

You can take what you brought, but nothing more. The exam will remain the property of the School of Accountancy, and anyone attempting to remove the exam will be subject to strict disciplinary measures as provided by USU's policies and procedures. Students will be required to sign an agreement not to divulge or otherwise discuss the specific content of the exam.