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Equivalency Details

Equivalency Details

The information presented is an unofficial guide to how courses may transfer. Other factors to consider are grades received in the courses, the year in which the course was taken, and the major pursued after transfer. In all instances, final decisions about acceptance of course credit will be made by Luzerne County Community College.

If you complete the following at Lehigh Carbon Community College:

  • An introduction to accounting, providing students with a basic understanding of the recording process as it relates to both service and merchandising businesses. Topics include methods of recording accounting data, the preparation of financial statements and the accounting cycle.
    Credits
    3.00

You may receive up to 3.00 credits at Luzerne County Community College:

  • This course presents the accounting cycle covering both service and merchandising activities of a sole proprietorship. It also, analyzes a business transaction from a journal entry through the preparation of the financial statements (income statement, statement of owner equity, and the balance sheet) to closing journal entries. The course includes but is not limited to, perpetual inventory, accounts and notes receivable, and accounting for plant and intangible assets.
    Credits
    3.00

Additional Information

Minimum Grade

You need a minimum grade of C to transfer these courses from Lehigh Carbon Community College to Luzerne County Community College.