Cost Accounting
Complete academic course guide, syllabus breakdown, grading criteria, and exam preparation tips for ACC202 (Cost Accounting) at Delta State University (DELSU), Abraka.
Course Overview & Scope
ACC202 (Cost Accounting) is a core undergraduate module offered in the second Semester of the 200 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 ACC202 are structured around the following core academic modules:
Cost classification
Essential theoretical concepts, class discussions, and exam question focal points.
material and labour costing
Essential theoretical concepts, class discussions, and exam question focal points.
overhead absorption
Essential theoretical concepts, class discussions, and exam question focal points.
and job/process costing methods.
Essential theoretical concepts, class discussions, and exam question focal points.
Assessment & Grading Structure
Delta State University evaluates performance in ACC202 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 ACC202 (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 ACC202
Set up a clean overhead-apportionment table before attempting any question — most errors come from messy workings, not wrong formulas.
ACC202 Past Questions Vault
Practice ACC202 Exam Questions
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