Accounting, BS
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 ACTG 450 CPA Exam Prep-Fin Acct/Reprtg 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
| Code | Title | Hours |
|---|---|---|
| Common Professional Component | ||
| ACTG 132 | Principles of Accounting I | 4 |
| ACTG 133 | Principles of Accounting II | 4 |
| BUSN 121 | Introduction to Business | 3 |
| BUSN 211 | Business Statistics | 3 |
| BUSN 231 | Business Communications | 3 |
| BUSN 350 | Business Law I | 3 |
| BUSN 403 | Business, Government & Society | 3 |
| BUSN 466 | Business Policy | 3 |
| ECON 201 | Principles Macroeconomics | 3 |
| ECON 202 | Principles Microeconomics | 3 |
| FINC 341 | Managerial Finance | 4 |
| MGMT 280 | Intro Management Info Systems | 3 |
| MGMT 360 | Management Concepts & Apps | 3 |
| MGMT 371 | Operations/Business Analytics | 3 |
| MRKT 281 | Marketing Principles/ Strategy | 3 |
| Major Requirements | ||
| ACTG 232 | Intermediate Accounting I | 4 |
| ACTG 233 | Intermediate Accounting II | 4 |
| ACTG 332 | Cost Management I | 4 |
| ACTG 333 | Cost Management II | 4 |
| ACTG 334 | Accounting Information Systems | 3 |
| ACTG 421 | Federal Taxation Accounting I | 3 |
| ACTG 422 | Federal Taxation Accounting II | 3 |
| ACTG 427 | Auditing | 4 |
| ACTG 432 | Adv Accounting: Consolidations | 4 |
| ACTG 433 | Adv Accounting: Governmental | 4 |
| MATH 111 | College Algebra | 3 |
| BUSN 101 | Freshman Seminar | 1 |
| Electives | ||
| Total Hours | 89 | |
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.