Nov 24, 2024

2023-2024 William R. Kellett School of Undergraduate and Graduate Studies Academic Catalog

2023-2024 William R. Kellett School of Undergraduate and Graduate Studies Academic Catalog [ARCHIVED CATALOG]

Accounting, B.A.

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Updated Program Learning Outcomes 8/4/2023

Students who have successfully completed a B.A. in Accounting from Lakeland University should be able to:

Explain the major concepts in the functional areas of economics, finance, management, and management information systems.
Construct and present effective oral and written forms of professional communication.
Identify the key legal and ethical issues related to contemporary accounting scenarios.
Demonstrate responsible and effective workplace behavior skills and traits in a professional business environment.
Explain the major concepts in the functional areas of financial accounting, managerial accounting, taxation, and auditing.

Note: Accounting candidates who wish to sit for the Uniform Certified Public Accountant (CPA) exam must complete a minimum of 120 semester hours of college credit prior to sitting for the exam but must earn a minimum of 150 semester hours of college credit to apply for the CPA credential.

The Certified Management Accountant (CMA) exam may be taken by students with Senior standing (Please see www.imanet.org).

One of the following:

Three of the following:

Optional Emphases to Supplement this Major:

Business Economics ^
Communication
Cooperative Education (23-27 semester hours) *Only available to Accounting majors.
- EXP 100 - Professional Protocol (1 semester hour)
- EXP 300 - Experiential Learning Seminar (1 semester hour)
  - Co-requisite with first experience of ACC /EXP 390
- EXP 301 - Work, Ethics, and the Good Life (1 semester hour)
  - Co-requisite with second experience of ACC /EXP 390
- Minimum of twenty (20) semester hours of experiential learning option
  - ACC 390 or EXP 390 - Cooperative Education Experience (1-12 semester hours)
  - At least 10 semester hours must be completed in ACC 390
Digital Marketing
Entrepreneurship
Finance
Forensic/Fraud
Healthcare Management
Hospitality Management ^
Human Resource Management
Insurance
International Business
Management
Marketing
Nonprofit Management
Retail Management
Sales Management
Sport Management
Student Designed
Sustainability

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 ,and ACC 473 - Advanced Financial Reporting , and ACC 493 Managerial Accounting Analysis (WI) , 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 jeopardize the transfer of credits for courses of the same or similar title taken at a two-year institution: ACC 350 - Federal Taxation of Individuals , ACC 395 - Intermediate Accounting I , or ACC 465 - Accounting Information Systems .
A student completing a major in Accounting may earn a major in Business Administration or Organizational Leadership and Development by completing an emphasis of study, one for business and one for organizational leadership.
A student who has previously earned their bachelor’s degree from Lakeland or other post-secondary institutions in Business Administration or Organizational Leadership and Development major is eligible to pursue earning a major in Accounting, provided a student meets Lakeland residency requirements of degree/major.
A student completing a major in Accounting is not eligible to earn a minor in Business Administration or Cooperative Education.*
- A student is not eligible to complete Cooperative Education emphasis requirements of other majors.
^Degree restrictions apply.