Lakeland College

Accounting Major

(73 semester hours)

• ACC 210 Accounting Principles
• ACC 220 Managerial Accounting Principles
• ACC 350 Federal Income Tax I
• ACC 355 Federal Income Tax II (4 semester hours)
• ACC 395 Intermediate Accounting I
• ACC 396 Intermediate Accounting II (4 semester hours)
• ACC 401 Internship in Accounting I (6 semester hours)
• ACC 420 Cost Accounting (4 semester hours)
• ACC 465 Accounting Information Systems
• ACC 471 Advanced Accounting I
• ACC 472 Auditing Theory and Practice (4 semester hours)
• ACC 474 Advanced Accounting II (4 semester hours)
• BUS 200 Business & Professional Protocol (2 semester hours)
• BUS 280 Business Information Processing
• BUS 300 Business & Professional Rhetoric (Writing Intensive)
• BUS 330 Management Principles
• BUS 340 Principles of Business Finance
• BUS 350 Marketing Principles
• BUS 410 Business Law I
• BUS 490 Leadership, Ethics & Decision Making
• ECN 220 Principles of Macroeconomics
• ECN 230 Principles of Microeconomics

Accounting Cognate Emphases

Cognate emphases complement the Lakeland College accounting major. By taking the four courses in an emphasis area (in addition to the courses in the major), accounting students can make themselves distinctively qualified, skill-ready, and highly employable in the emphasis field. The following cognate emphasis areas are available: Forensic/Fraud, Insurance Industry, International Business, Marketing, Taxation, and Treasury/Controllership.

Forensic/Fraud Emphasis:

• ACC 491 Readings & Research in Accounting
• CRJ 140 Introduction to Criminal Justice
• POL 221 American Government I
• SOC 231 Criminology and Deviance

Taxation Emphasis:

• ACC 458 Taxation III
• ACC 459 International Taxation
• ACC 491 Readings and Research in Accounting
• BUS 366 Global Financial markets

Treasury/Controllership Emphasis:

• ACC 430 Managerial Planning & Control
• ACC 491 Readings & Research in Accounting
• BUS 412 Business Law II
• ECN 360 Money, Banking & National Income

Generally, Lakeland will accept accounting credits earned for coursework taken at accredited two-year, post-secondary institutions to meet requirements for the accounting major. However, ACC 355 Federal Income Tax II, ACC 396 Intermediate Accounting II, ACC 471 Advanced Accounting I, ACC 472 Auditing Theory and Practice, and ACC 474 Advanced Accounting II must be taken and passed at Lakeland to meet requirements of the accounting major. Taking these courses at Lakeland will not cause the loss of credits for courses of the same or similar titles transferred from two-year institutions; nor will taking any two of the following courses: ACC 395 Intermediate Accounting I, ACC 420 Cost Accounting, ACC 450 Federal Income Tax I, or ACC 465 Accounting Information Systems, jeopardize the transfer of credits for courses of the same or similar title taken at a two-year institution.