Accounting 101
Development @ Deloitte
Checking-In
CPA
Miscellaneous
100

This foundational accounting equation — the backbone of double-entry bookkeeping — states that Assets equal Liabilities plus this.

Equity

100

Deloitte's flagship learning and leadership center, designed to help professionals build skills, strengthen culture, and connect across the firm.

Deloitte University


100

Conversations held biweekly with team leaders, quarterly with manager coaches, and yearly with PMDS.

  

Check-Ins

100

These credits are often needed to maintain professional licenses like the CPA.

CPE credits

100

This planet is known as the Red Planet

Mars

200

This component of shareholders' equity represents the cumulative net income a company has kept rather than distributed to shareholders as dividends.

Retained Earnings

200

For campus hires at Deloitte, your “first-year” lasts this many months.

8 Months

200

The mentor you are assigned day 1 at Deloitte to learn Deloitte's culture, make connections, and find the resources you need to succeed.


Onboarding Advisor

200

The review course Deloitte provides to new hires free of charge

Becker

200

This is the only mammal capable of true sustained flight

bat

300

This widely used liquidity metric is calculated by dividing current assets by current liabilities — a result above 1.0 generally signals a company can meet its short-term obligations.

Current Ratio

300

Promotion years > Years professionals attend trainings at Deloitte university

  

Promotion years

300

Mentor responsible for your overall performance, compensation discussion, and resource to navigate the firm for growth and opportunities

PPMD Coach

300

Deloitte’s CPA support program

STRIDE

300

The standard lunchtime for all employees at the Deloitte Minneapolis Office

11:30

400

This Balance Sheet item arises when a company recognizes a tax benefit today for a loss or expense that won't be deductible on its tax return until a future period.

Deferred Tax Asset

400

Deloitte's self-service learning platform that gives professionals flexible, on-demand access to training, skill-building content, and career development resources

learning on demand

400

Mentor responsible for assisting you with your performance by checking in with your teams and checking in quarterly

Manager Coach

400

As of 2026, these three CPA exam sections are mandatory for everyone.

What are, AUD, FAR, & REG

400

Internal certification program that enables professionals to develop and enhance essential facilitation skills in preparation for delivering in-person and virtual Deloitte learning programs.

Deloitte Facilitator Excellence (DFX)