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 University of South Carolina-Sumter.

If you complete the following at University of Rochester:

  • This course is an introduction to the principles and procedures used by organizations to record economic transactions that affect them, and to report the net effect of these transactions to interested external parties. The course will cover the judgment inherent in certain aspects of the recording and reporting process, the acceptable alternatives for recording given transactions, and the effect these judgments and alternatives have on comparisons of the financial reports for different organizations, and on the usefulness of financial reports in general. In conjunction with this, consideration will be given to the failure of financial reports to fully incorporate the economic condition of an organization, and the reason for this.
    Credits
    4.00

You may receive up to 3.00 credits at University of South Carolina-Sumter:

Additional Information

Minimum Grade

You need a minimum grade of C- to transfer these courses from University of Rochester to University of South Carolina-Sumter.
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