Notes:

• 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 Taxation of Entities , ACC 396 - Intermediate Accounting II , ACC 472 - Auditing Theory and Practice , ACC 473 - Advanced Financial Reporting , and ACC 492 - Integrative Accounting Capstone  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 350 - Federal Taxation of Individuals , 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.
• A student completing a major in Accounting is not eligible to earn a minor in Business Administration.
• Students completing a major in Accounting have the option of pursuing an emphasis to supplement their major coursework.
  • Emphasis area requirements are identifiedin Business and Entrepreneurship: Emphasis Areas .
  • Students must complete all prerequisites to be eligible to enroll in coursework of those emphasis  areas.