Skip Navigation
Oklahoma State University
School of Accounting

Spears School of Business at Oklahoma State University

Welcome to the Accounting Gateway Exam!

The School of Accounting Faculty is delighted that you chose to continue with your education in accounting. We found that students who are well prepared from the first accounting principles class (ACCT 2103) do well in upper division accounting classes, particularly those in the financial accounting sequence. On the other hand, students who are not well prepared often have a less successful experience. To help all of our students do their best in the upper division accounting classes, we have created the Accounting Gateway Exam.

What is it?

The Gateway Exam is an exam that covers important topics from the first principles of accounting class. These questions are directly relevant to the material you will be learning in the 3000-level classes. You can view a “Topics Listing” of relevant material covered on the Gateway Exam.


The Gateway Exam will help you determine whether or not you understand the accounting principles you need to succeed in upper-division accounting classes, particularly those in the financial accounting sequence. By studying for and taking this exam, you will have a good review of the fundamental material and be able to hit the ground running in the first week of class. This will put all students on the same footing, giving everyone the optimum chance of success.

Who has to take this Exam?

Everyone enrolling in ACCT 3013, 3103, 3203, and 3603 starting in Fall 2009 must take the Gateway Exam ONCE – no matter where or when they took principles of accounting.

Are there any exceptions?

There are NO EXEMPTIONS or EXCEPTIONS that would allow you to “skip” the exam. If you are having trouble passing the exam, you may consider retaking ACCT 2103 at OSU. In addition, you may consider requesting a FREE tutor from LASSO by going to or take advantage of assistance offered through the School of Accounting ACE program.

When is it offered?

The Gateway Exam must be taken in a proctored testing center with access to D2L Lockdown Browser. You may take the exam in the testing center of your choice by sending the testing center information, including phone number and email address to You are responsible for any fees associated with taking the exam.

The Gateway Exam may be taken at the OSU-Stillwater or OSU-Tulsa testing center for a fee and subject to the testing centers’ hours of operation and capacity limits. Note that most testing centers are NOT open on weekends or holidays and you must call ahead for an appointment.

You may view the hours of operation and schedule an appointment at the OSU-Stillwater Testing Center at Students must schedule their appointments online AT LEAST 24 hours in advance.

Information regarding the testing center at OSU-Tulsa is available at and you must CALL the OSU-Tulsa testing center at (918) 594-8232 to make an appointment to take the exam.

You will need TWO (2) forms of ID including ONE (1) picture ID to take the exam. Be sure to bring a valid photo ID (driver’s license, passport, etc.) and your OKEY username and password to any Accounting Gateway Exam location. Results will be posted on the Online Classroom Gateway Exam page under “grades” immediately after taking the exam. Grades will be posted to SIS by the Registrar’s office as soon as they are able to post them. Often times, this takes 2-3 days after your grades are posted to D2L.

Blackout Period

There will be a blackout period where the exam is not available in any testing center beginning the first day of class through the first three weeks of class. In order to enroll in an upper division accounting class for the semester, you will need to pass the exam prior to the Friday before the first day of class. There are no exceptions to this rule as the exam will be turned off and will not be operational during the three week period beginning the first day of class.

What if I DON’T pass?

You will need to pass the exam BEFORE you enroll in your 3000-level ACCT class. Since you did not pass, you will not be able to enroll in an accounting course yet. If you have additional attempts available, please take advantage of them. If not, please speak with your advisor. Your advisor is available to help you with alternative classes.

Can I retake the Gateway Exam?

Yes! You may take the exam up to three (3) times for each testing window as long as you do so by the exam deadline. In addition, you may take the exam as many semesters as you would like. Be sure to study the additional materials on online classroom and take the practice exams to help you brush up on your skills. The testing windows are as follows:

Window I: January 1st – June 30th
Window II: July 1st – December 31st

Remember, exam scores will not be posted between the day class begins and the add/drop date. Please make sure you pass the exam PRIOR to the first day of class for the desired semester you are trying to take classes.

How can I prepare for the Gateway Exam?

  • Exam Preparation Materials - Please note that you must have and OKEY username and password to access these materials. Please keep in mind, the exam will be administered from this site, so you will need to register PRIOR TO THE EXAM, regardless of where you take the exam.

            Instructions for self registration to the exam preparation materials

  • Gateway Exam Workshop - A live workshop may be available to all students at the OSU-Tulsa campus prior the start of the new semester. There may be a minimal cost for the workshop, please contact the Tulsa Testing Center for details at (918) 594-8232. We have also provided a link to the video feed from a previous Gateway Exam workshop. This video and log in information is available for FREE on online classroom.
  • We want everyone to pass this test, so there is also unrestricted review material available, please feel free to use this link to a free online accounting textbook.
  • You can go to to find more information about tutoring for the gateway exam.

Academic Integrity Violations

Violations of the OSU Academic Integrity Policy ( while taking the Gateway Exam will (1) result in an F on the Accounting Gateway Exam and (2) suspension from taking the Accounting Gateway Exam for at least 18 months for the first offense.

What if my question isn’t answered above?

If you have questions that are not answered on this page or if you are having trouble registering for the exam please email: or see the frequently asked questions on our flier.