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 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 350 - 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.

**Students completing the Accounting major have the option of pursuing an emphasis to supplement their major coursework. Students wishing to complete an emphasis may select from those identified in the section on School of Business and Entrepreneurship: Emphasis Areas  and must complete all prerequisites to be eligible for coursework in those emphasis areas.**