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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 Delaware County Community College.

If you complete the following at Lincoln University of Pennsylvania:

  • This course is intended to present accounting for decision-making. Principles of accounting for larger entities such as partnerships and corporations are addressed. Additional topics include cash flow analysis, cost-volume profit analysis, analysis of financial statements and elementary cost accounting.
    Credits
    3.00

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

  • This course focuses on the use of accounting in the development of the managerial functions of planning, controlling and decision-making. Special emphasis is given to the various processes which assist managers obtain optimum results. Students learn what kind of accounting information is needed by managers, where the information can be obtained, how to analyze the information and how to provide clear, concise and meaningful information to managers. Upon completion of this course, students should be able to: Describe the various environments in which managerial accounting functions. Describe situations where managerial and financial methodologies need to be different. Prepare a statement of Cash Flows. Analyze financial statements using comparative, trend and ratio analysis. Discuss the advantages and disadvantages of different approaches to allocations. Develop operating and capital budgets. Prepare performance evaluation reports to compare actual results to budgets.Illustrate and describe the concepts and accounting recording requirements of process and job order cost accounting systems. Prepare reports and analysis utilizing systems and techniques which enable management to perform their functions of planning, controlling and decision making.
    Credits
    3.00

Additional Information

Minimum Grade

You need a minimum grade of D to transfer these courses from Lincoln University of Pennsylvania to Delaware County Community College.