Skip to Content

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 Westmoreland County Community College.

If you complete the following at Indiana University of Pennsylvania-Main Campus:

  • Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Included is complete coverage of the accounting cycle which is designed to satisfy the information requirements of external decision makers. Topics covered are asset valuation, liability measurement, income determination and equity activities. Integrated throughout is a discussion of ethical issues and considerations.
    Credits
    3.00

You may receive up to 3.00 credits 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. Prerequisite(s): MTH 050, 050A or Placement.
    Credits
    3.00

Additional Information

Minimum Grade

You need a minimum grade of C to transfer these courses from Indiana University of Pennsylvania-Main Campus to Westmoreland County Community College.