Principles of Accounting I
Complete academic course guide, syllabus breakdown, grading criteria, and exam preparation tips for ACC101 (Principles of Accounting I) at Delta State University (DELSU), Abraka.
Course Overview & Scope
ACC101 (Principles of Accounting I) is a core undergraduate module offered in the first Semester of the 100 Level curriculum at Delta State University. Carrying 3 credit units, it is designed to ground students in fundamental academic principles and prepare them for higher-level departmental specializations.
Students registered for this course are evaluated through continuous assessments, theoretical tests, practical applications (where applicable), and a comprehensive end-of-semester written examination. Meeting attendance and test requirements is compulsory for academic progression.
Detailed Course Outline & Syllabus
The lecture series and semester examination for ACC101 are structured around the following core academic modules:
Accounting concepts
Essential theoretical concepts, class discussions, and exam question focal points.
double-entry bookkeeping
Essential theoretical concepts, class discussions, and exam question focal points.
ledgers
Essential theoretical concepts, class discussions, and exam question focal points.
trial balance
Essential theoretical concepts, class discussions, and exam question focal points.
and preparation of basic financial statements.
Essential theoretical concepts, class discussions, and exam question focal points.
Assessment & Grading Structure
Delta State University evaluates performance in ACC101 through two mandatory components totaling 100 marks:
Mid-semester tests (15 marks), class assignments / practicals (10 marks), and lecture attendance register (5 marks).
Comprehensive written or CBT examination covering all syllabus modules scheduled during exam week.
5.0 CGPA Quality Points Matrix for ACC101 (3 Units)
| Score Range | Grade | Grade Point | Total Quality Points (QP) | Classification |
|---|---|---|---|---|
| 70% – 100% | A | 5.0 | 15.0 QP | Excellent / First Class |
| 60% – 69% | B | 4.0 | 12.0 QP | Very Good / Second Class Upper |
| 50% – 59% | C | 3.0 | 9.0 QP | Good / Second Class Lower |
| 45% – 49% | D | 2.0 | 6.0 QP | Fair / Third Class |
| 40% – 44% | E | 1.0 | 3.0 QP | Pass Threshold |
| 0% – 39% | F | 0.0 | 0.0 QP | Fail / Must Carry Over |
How to Score an 'A' in ACC101
Drill double-entry postings and trial balance preparation until they are automatic — this underpins every later course.
ACC101 Past Questions Vault
Practice ACC101 Exam Questions
Search through thousands of past questions in the DelsuTools database.