Principles of Accounting II
Complete academic course guide, syllabus breakdown, grading criteria, and exam preparation tips for ACC102 (Principles of Accounting II) at Delta State University (DELSU), Abraka.
Course Overview & Scope
ACC102 (Principles of Accounting II) is a core undergraduate module offered in the second 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 ACC102 are structured around the following core academic modules:
Partnership accounts
Essential theoretical concepts, class discussions, and exam question focal points.
correction of errors
Essential theoretical concepts, class discussions, and exam question focal points.
bank reconciliation
Essential theoretical concepts, class discussions, and exam question focal points.
and control accounts.
Essential theoretical concepts, class discussions, and exam question focal points.
Assessment & Grading Structure
Delta State University evaluates performance in ACC102 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 ACC102 (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 ACC102
Bank reconciliation and correction-of-errors questions are marks-heavy — practice past questions on both.
Prerequisites & Progression
Before enrolling in ACC102, students must have registered and achieved a passing grade in the following prerequisite course(s):
ACC102 Past Questions Vault
Practice ACC102 Exam Questions
Search through thousands of past questions in the DelsuTools database.