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 State University.

If you complete the following at Jefferson Community College:

  • This course is designed to give the accounting and non-accounting major an understanding of basic accounting principles and practices as they apply to the sole proprietorship. Special emphasis will be placed on: the theory of debits and credits; the accounting cycle; merchandise and service operations; prepaid expenses; unearned revenues and accruals; accounting systems; internal controls; cash; receivables; trading securities; inventory valuation and ethics in the accounting profession. 4 cr. 4 Lec. AAC approved 09/25/2008. (Departmental Standards Version of ACC 101 Course Outline).
    Credits
    4.00
    Offered
    Between 9/1/2006 - 8/31/2008

You may receive up to 3.00 credits at Delaware State University:

  • The course addresses accounting concepts and principles applicable to business enterprises, including a study of the accounting cycle, accounting for assets, liabilities, and equity, and preparation and presentation of financial statements for external users. Prerequisites: MTSC 121. Credit, three hours.
    Credits
    3.00
    Offered
    Between 9/1/1964 - 6/30/2013
    Notes
    Accounting

Additional Information

Minimum Grade

You need a minimum grade of C to transfer these courses from Jefferson Community College to Delaware State University.
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