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.

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 (40 Credits)

  • 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 4
  • ACTG433 Advanced Accounting II Governmental 4
  • MATH111 College Algebra 3

Computer Competency is required - Complete one of the following:

  • CSCI101 Intro/Microcomputer Applications 3
  • Passing Score on Computer Competency Exam (CCE)
  • Microsoft Office Certificate (Word, Excel, PPT)
  • Equivalent Course work

Electives (8-10 Credits)

General Education: All LSSU bachelor's degree candidates must complete the LSSU general education core requirements, or have earned the MACRAO Stamp (Michigan Community College transfer students), or have completed the general education certification (Sault College transfer students), or have already earned a bachelor's degree (honors bachelor degree from a Canadian University).

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 Core Requirements.

ALL STUDENTS WHO WISH TO SIT FOR THE CPA EXAM must complete the 124-hour accounting degree AND take 26 additional hours of course work. Students will work with an advisor to select 26 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)

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