Accounting, B.S.

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Degree Awarded: Bachelor of Science

The accounting major prepares students to think critically, interpret financial information and plan for the future in a constantly changing business environment. Students interested in the CPA examination are required to earn 150 hours of college credit. Lake Erie College offers accounting majors two options to fulfill this requirement. First, students can elect to take 30 hours of additional undergraduate coursework approved by the individual’s academic advisor. Second, qualified students can apply for early admission to the Lake Erie College MBA program. If accepted, Master of Business Administration courses can be taken during the student’s senior year and the program can be completed in four additional semesters.

(Program accredited by the International Assembly for Collegiate Business Education)

Requirements for the Major:

59 semester credits including:

AC 101 - Accounting Principles I Semester Hour(s): 3
AC 102 - Accounting Principles II Semester Hour(s): 3
AC 301 - Intermediate Accounting I Semester Hour(s): 4
AC 302 - Intermediate Accounting II Semester Hour(s): 4
AC 490 - Senior Seminar in Accounting Semester Hour(s): 3
CI 101 - Computers and Information Processing Semester Hour(s): 3
CI 341 - Management Information Systems Semester Hour(s): 3
CJ 315 - Business Law I Semester Hour(s): 3
EC 201 - Principles of Macroeconomics Semester Hour(s): 3
EC 202 - Microeconomics Semester Hour(s): 3
FN 320 - Corporation Finance Semester Hour(s): 3
MK 203 - Marketing Principles Semester Hour(s): 3
MN 200 - Introduction to Management Semester Hour(s): 3
MN 215 - Business Statistics Semester Hour(s): 3
MN 216 - Applied Decision Models Semester Hour(s): 3

Accounting Group 1

12 semester credits from the following:

AC 170 - Special Topics in Accounting Semester Hour(s): 2-4 - AC 179 - Special Topics in Accounting Semester Hour(s): 3 AND
AC 270 - Special Topics in Accounting Semester Hour(s): 2-4 - AC 279 - Special Topics in Accounting Semester Hour(s): 3 AND
AC 370 - Special Topics in Accounting Semester Hour(s): 2-4 - AC 379 - Special Topics in Accounting Semester Hour(s): 3
AC 210 - Forensic Accounting Semester Hour(s): 3
AC 250 - Internship in Accounting Semester Hour(s): 1-5 AND
AC 350 - Internship in Accounting Semester Hour(s): 1-5
AC 303 - Taxes & Culture Clinic I Semester Hour(s): 2-3
AC 308 - Federal Income Taxes I Semester Hour(s): 3
AC 309 - Federal Income Taxes II Semester Hour(s): 3
AC 322 - Cost Accounting Semester Hour(s): 3
AC 403 - Auditing Semester Hour(s): 3
AC 406 - Taxes & Culture Clinic II Semester Hour(s): 2
AC 416 - Advanced Accounting Semester Hour(s): 3

Optional Concentration

Accounting - Forensic Accounting Concentration

Forensic Accounting is the integration of accounting, auditing and investigative skills, providing an analysis of financial affairs suitable for a court to discuss, debate and ultimately resolve disputes. Fraud and Forensic Accounting is a growing area of specialization for professional accountants and other professionals in related fields such as law, criminology, sociology, psychology, intelligence, computer forensics and other forensic sciences. Public and private corporations, accounting firms, law enforcement agencies, government and not-for-profit entities all have experienced the need to develop programs to reduce inefficiencies, waste, abuse and fraud including the need to provide or utilize the expertise of fraud and forensic accounting specialists.

Accounting major required to declare concentration.

Requirements for the Concentration:

15 semester credits including:

AC 210 - Forensic Accounting Semester Hour(s): 3
AC 403 - Auditing Semester Hour(s): 3

Forensic Accounting Group 1

Nine semester credits from the following:

CJ 101 - Introduction to Criminal Justice Semester Hour(s): 3
CJ 220 - Criminal Law and Procedure Semester Hour(s): 3
CJ 230 - Investigative Techniques Semester Hour(s): 3