Lake Superior State University: Academic Catalog 2020-2021

Technical Accounting

Program Description

This program is designed for those who do not plan to go to college for four years but desire a working knowledge in the field of accounting. The program provides students with knowledge in the accounting techniques used in business as well as knowledge of economics, business law, data processing and business communication. After completing this program, you may transfer to the four-year program without loss of credits.

Program Learning Outcomes:

Accounting Principles - Apply generally accepted accounting principles to record and report accounting information relevant to internal and external users.

Communication - Apply oral and written communication skills appropriate for a business environment.

Taxation - Apply the individual income tax laws of the Internal Revenue Code.

Degree Requirements

Departmental Requirements (39-40 credits)

• ACTG132 Principles of Accounting I 4
• ACTG133 Principles of Accounting II 4
• ACTG232 Intermediate Accounting I 4
• ACTG233 Intermediate Accounting II 4
• ACTG332 Cost Accounting I 4
• ACTG421 Federal Taxation Accounting I 3
• BUSN101 Freshman Seminar 1
• BUSN231 Business Communication 3
• BUSN350 Business Law I 3
• ECON201 Principles of Macroeconomics 3
  or
• ECON202 Principles of Microeconomics 3
• FINC245 Principles of Finance 3-4
  or
• FINC341 Managerial Finance 3-4
• MGMT280 Introduction Management Information Systems 3

General Education: All LSSU Associate’s degree candidates must complete the LSSU General Education Requirements.

A minimum of 64 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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