Academic Catalog 2011-12

Accounting: Bachelor of Science

Program Description

The discipline of accounting provides financial and other information essential to the efficient conduct and evaluation of the activities of any organization. Accounting includes the development and analysis of data, the testing of its validity and relevance, and the interpretation and communication of the resulting information to intended users. Students completing the degree will be eligible to sit for various professional certification examinations. The program complies with current educational requirements for the CPA certification.

Pre-Business Core

Students will apply for admission to 300/400-level courses after completing the Pre-Business Core (PBC). See the School of Business for course listing.

Degree Requirements

Major Department Requirements (86 credits)

Common Professional Cognate

• ACTG132 Principles of Accounting I 4
• ACTG133 Principles of Accounting II 4
• ACTG232 Intermediate Accounting I 4
• ACTG233 Intermediate Accounting II 4
• ACTG332 Cost Management I 4
• ACTG333 Cost Management II 4
• ACTG334 Accounting Information Systems 3
• ACTG421 Federal Taxation Accounting I 3
• ACTG422 Federal Taxation Accounting II 3
• ACTG427 Auditing 4
• ACTG432 Advanced Accounting I Consolidations 3
• ACTG433 Advanced Accounting II Governmental 3
• BUSN121 Introduction to Business 3
• BUSN211 Business Statistics 3
• BUSN231 Business Communications 3
• BUSN350 Business Law I 3
• BUSN355 Business Law II 3
• BUSN403 Business, Government and Society 3
• BUSN466 Business Policy 3
• DATA235 Spreadsheets 3
• ECON201 Principles of Macroeconomics 3
• ECON202 Principles of Microeconomics 3
• FINC341 Managerial Finance 4
• MATH111 College Algebra 3
• MRKT281 Marketing Principles and Strategy 3
• MGMT365 Human Resource Management 3

General Education (30-31 credits)

• BUSN308 Managing Cultural Differences 3
• COMM101 Fund. of Speech Communication 3
• ENGL110 First-Year Composition I 3
• ENGL111 First-Year Composition II 3
• HUMN251 Humanities I 4
• Humanities Elective 3-4
• Natural Science Laboratory Courses 8
• Social Science Elective 3

B.S. Degree requirement (5 credits)
Electives (7-9 credits)

Total Credits: 128

ALL STUDENTS WHO WISH TO SIT FOR THE CPA EXAM must complete the 128-hour accounting degree AND take 22 additional hours of course work. Students will work with an advisor to select 22 additional hours which could be in the form of minors, selected courses in legal studies, CIS, law enforcement, internships, etc. An articulated advanced business degree may also be an option.
(MICPA Requirement)

Bachelor of Arts Degree Notes (if applicable): One year (8 credits) of a modern language other than English. If taken at LSSU, this would be: CHIN151-152, FREN151-152 or 251-252, GRMN141-142 or 241-242, NATV141-142 or 201-202, or SPAN161-162.

One-half year of two different languages will not meet this requirement.

Bachelor of Science Degree Notes (if applicable): At least eight (8) semester credits in addition to courses used for general education requirements from categories of social science, natural science, computer science or mathematics.

These bachelor of science degree requirements can be used for majors or minors, but not general education.

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