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Lake Superior State University

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.

150 Hour Concentration:

Students desiring to become Certified Public Accountants must complete 150 hours of coursework as required by the State of Michigan.  LSSU students on this path will work with an advisor to select 26 additional credits beyond the accounting degree's required 124 credits.  LSSU's accounting degree curriculum includes the courses required by the State of Michigan.  Thus, students are encouraged to complete courses in other business areas that align with their academic and career objectives and help prepare them for the CPA exam.  During their last semester, students will be required to complete ACTG450 CPA Exam Preparation (3 credits) as an independent study.

Program Learning Outcomes:

Accounting Theory and Practice - Apply accounting standards to information for financial accounting, managerial/cost accounting, governmental accounting, auditing, tax and accounting information systems purposes.

Effective Communication - Record, report and communicate accounting information relevant to internal and external users.

Business Ethics - Apply ethical accounting practices.

Global Business Awareness – Apply knowledge of international accounting issues.

Teamwork - Work productively as a member of a team.

Business Knowledge - Apply knowledge of business-core subjects.

Professional Skills - Apply skills in research, communications and critical thinking.

Degree Requirements

Common Professional Component (48 Credits)

  • ACTG132 Principles of Accounting I 4
  • ACTG133 Principles of Accounting II 4
  • BUSN121 Introduction to Business 3
  • BUSN211 Business Statistics 3
  • BUSN231 Business Communications 3
  • BUSN350 Business Law I 3
  • BUSN403 Business, Government and Society 3
  • BUSN466 Business Policy 3
  • ECON201 Principles of Macroeconomics 3
  • ECON202 Principles of Microeconomics 3
  • FINC341 Managerial Finance 4
  • MGMT280 Introduction Management Information Systems 3
  • MGMT360 Management Concepts and Apps 3
  • MGMT371 Operations/Business Analytics 3
  • MRKT281 Marketing Principles and Strategy 3

Major Requirements (41 Credits)

Electives (8-10 Credits)

General Education: All LSSU bachelor's degree candidates must complete the LSSU General Education  Requirements.

A minimum of 124 credits (at the 100 level or higher) must be earned for graduation with a cumulative gpa of 2.00 or higher.  A gpa of 2.00 or higher is also required in your Major, as well as in your General Education Requirements.

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