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Equivalency Evaluation

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 Commonwealth University of Pennsylvania.

If you complete the following at Westmoreland County Community College:

  • Introduces accounting principles and practices, primarily in the context of the sole proprietorship form of business. Emphasis is on analyzing and recording financial transactions and summarizing their effects through the preparation of financial statements. Both the merchandising and service enterprises are examined. Major topics include deferrals and accruals, inventories, plant and intangible assets, cash and receivables, and partnerships.
    Credits
    3.00

You may receive up to 3.00 credits at Commonwealth University of Pennsylvania:

  • Presents the accounting cycle for service and merchandising activities of a sole proprietorship; special journals and ledgers, accrued and deferred items, cash, receivables and inventories. General ledger and/or spreadsheet computerized accounting is required. Three hours lecture per week.
    Credits
    3.00

Additional Information

Minimum Grade

You need a minimum grade of D- to transfer these courses from Westmoreland County Community College to Commonwealth University of Pennsylvania.
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