Official College Board CLEP Content Domains & Weights
Domain 125% of Exam
General Accounting Principles, Cycle & Cash Flows
GAAP & Conceptual FrameworkDouble-Entry Accrual Cycle & AJEsStatement of Cash FlowsEthics & Internal Control
Domain 225% of Exam
Income Statement, Revenue & Inventory (COGS)
Revenue RecognitionFIFO, LIFO & Weighted-Average InventoryOperating Expenses & Net Income
Domain 340% of Exam
Balance Sheet: Assets, Liabilities & Equity
Cash, Bank Recs & Allowance for Credit LossesPP&E Depreciation & IntangiblesBonds, Notes Payable & Stockholders Equity
Domain 410% of Exam
Investments & Financial Statement Ratio Analysis
Liquidity, Solvency & Profitability RatiosDebt & Equity Investments
Official Exam Specifications
Official Exam Length75 Questions / 90 Mins
ACE Passing Scaled Score50 (Scale 20–80)
Open-Sit Registration Fee$93 ($0 DANTES Military)
Accepting Institutions2,900+ Accredited Colleges
Licensure Career Bridge
Mastering CLEP Financial Accounting builds direct foundational fluency for CPA FAR & CMA Part 1 Foundation while earning 3 college credits toward the 150-hour CPA bridge.