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 West Chester University of Pennsylvania.

If you complete the following at Delaware County Community College:

ACC 100 - Applied Accounting

This course provides students with an understanding of the accounting cycle for service and merchandising firms. In addition, students reconcile bank accounts and maintain a manual payroll system. This course is intended for students in most career business curricula. This course is generally not transferable. Upon completion of this course, students should be able to: Record representative journal entries, post them to the general ledger, foot and balance the accounts, prepare a trial balance and complete a work sheet, financial statements and the remainder of the accounting cycle for a single proprietorship. Record representative business transactions for a merchandising business utilizing the appropriate special journals. Prepare all documents necessary for the maintenance of a checking account and prepare a bank reconciliation. Maintain and reconcile accounts receivable and accounts payable ledgers with appropriate control accounts. Compute and record adjustments for plant assets, prepaid expenses, merchandise inventory and accrued expenses. Maintain a payroll system.

Credits

3.00