Accounting Degree Requirements

General Studies

Upon completion of the requirements for the Bachelor of Arts degree through the Lakeland College Kellett School of Adult Education, degree-earning students will have:

• earned at least 120 semester hours of college credit, with a minimum of 36 semester hours having been earned through Lakeland College;
• satisfied the requirements of at least one academic major;
• completed the General Studies requirements; and
• maintained a cumulative 2.0 grade-point-average in both the major and in all coursework taken at Lakeland College.

The Lakeland College Kellett School of Adult Education’s liberal arts component enables students to develop the necessary skills and knowledge to:

• communicate clearly
• inquire methodically
• evaluate rationally
• reason validly

These skills are developed through courses in:

• Distributional Studies, which develop knowledge in areas outside the major; and
• Interdisciplinary Studies, which encourage the integration of knowledge and values.

Required Coursework (60 semester hours)

All courses listed are 3 semester hours unless otherwise indicated.

ACC	210	Accounting Principles
ACC	220	Managerial Accounting Principles
ACC	350	Federal Income Tax I
ACC	355K	Federal Income Tax II
ACC	395	Intermediate Accounting I
ACC	396K	Intermediate Accounting II
ACC	420K	Cost Accounting
ACC	465	Accounting Information Systems
ACC	471	Advanced Accounting I
ACC	472K	Auditing Theory & Practice
ACC	474K	Advanced Accounting II
BUS	280	Business Information Processing
BUS	300	Business and 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

General Studies (36 semester hours)

Basic Skills		MAT	130	Intermediate Algebra
Rhetorical Development		GEN	110	Expository Writing
		GEN	112	Persuasive Writing
Quantitative Analysis		MAT	220	Probability and Statistics (Prerequisite: MAT 130)
	or	MAT	250	Discrete Math (Prerequisite: MAT 130)
Scientific Experience		GEN	183	Natural Science
Artistic Experience		ART	263	Art History I
	or	ART	264	Art History II
	or	MUS	120	Music History & Appreciation
American Studies		CRJ	140	Intro. to Criminal Justice
	or	ENG	220	Intro. to American Literature
	or	POL	221	American Government I
	or	POL	222	American Government II
Cross-Cultural Studies		HIS	102	World History II
Societal Studies	This General Studies requirement will have been met once the student has successfully completed ECN 220 Principles of Macroeconomics, a requirement for the Accounting major. Other options include:
		PSY	200	General Psychology
	or	SOC	100	Introduction to Sociology
	or	PHI	232	Ethics
Religious Studies		REL	132	Religion in America
	or	REL	232	Eastern Religious Traditions
	or	REL	233	Western Religious Traditions
Interdisciplinary Studies		GEN	130	CORE I: Knowing the Self (freshman level)
		GEN	3XX	CORE II: Exploring the Human Condition (junior level)
		GEN	4XX	CORE III: Shaping the Future (senior level)

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, Taxation, and Treasury/Controllership.

Forensic/Fraud Emphasis:	ACC	491	Readings and Research in Accounting
	CRJ	140	Introduction to Criminal Justice
	POL	221	American Government I
	CRJS	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 and Control
	ACC	491	Readings and Research in Accounting
	BUS	412	Business Law II
	ECN	360	Money, Banking and National Income