Undergraduate Catalog - Lake Erie College

Accounting
ACADEMIC MAJORS
Degree Awarded: Bachelor of Science
The accounting major prepares students to think critically,
interpret financial information and plan for the future in
a constantly changing business environment. Students
interested in the CPA examination are required to earn
150 hours of college credit. Lake Erie College offers
accounting majors two options to fulfill this requirement.
First, students can elect to take 22 hours of additional
undergraduate coursework approved by the individual’s
academic advisor. Second, qualified students can apply for
early admission to the Lake Erie College MBA program. If
accepted, Master of Business Administration courses can
be taken during the student’s senior year and the program
can be completed in four additional semesters.
Program accredited by the International Assembly for
Collegiate Business Education)
Requirements for the Major:
64 semester credits including:
• AC 101 Accounting Principles I (4 SH)
• AC 102 Accounting Principles II (4 SH)
• AC 301 Intermediate Accounting I (4 SH)
• AC 302 Intermediate Accounting II (4 SH)
• AC 490 Senior Seminar in Accounting (4 SH)
• CI 341 Management Information Systems (4 SH)
• EC 200 Principles of Economics (4 SH)
• FN 320 Corporation Finance (4 SH)
• LG 315 Business Law I (4 SH)
• MK 203 Marketing Principles (4 SH)
• MN 200 Introduction to Management (4 SH)
• MN 215 Business Statistics (4 SH)
• MN 216 Applied Decision Models (4 SH)
and Accounting Group 1 - 12 credits from the following:
• AC 170-79/270-79/370-79 Special Topics in Accounting
(2-4 SH)
• AC 203 International Accounting (2 SH)
• AC 210 Forensic Accounting (4 SH)
• AC 250/350 Internship in Accounting (2-4 SH)
• AC 303 Taxes & Culture Clinic I (2 or 4 SH)
• AC 308 Federal Income Taxes I (4 SH)
• AC 309 Federal Income Taxes II (4 SH)
• AC 322 Cost Accounting (4 SH)
• AC 403 Auditing (4 SH)
• AC 406 Taxes & Culture Clinic II (2 SH)
• AC 416 Advanced Accounting (4 SH)
Accounting - Forensic Accounting
Concentration
Forensic Accounting is the integration of accounting,
auditing and investigative skills, providing an analysis of
financial affairs suitable for a court to discuss, debate and
ultimately resolve disputes. Fraud and Forensic Accounting
is a growing area of specialization for professional
accountants and other professionals in related fields such
as law, criminology, sociology, psychology, intelligence,
computer forensics and other forensic sciences. Public and
private corporations, accounting firms, law enforcement
agencies, government and not-for-profit entities all have
experienced the need to develop programs to reduce
inefficiencies, waste, abuse and fraud including the need
to provide or utilize the expertise of fraud and forensic
accounting specialists.
Accounting major required to declare concentration.
Requirements for the Concentration:
16 semester credits including:
• AC 210 Forensic Accounting (4 SH)
• AC 403 Auditing (4 SH)
and Forensic Accounting Group 1 - eight semester credits
from the following:
• CJ 101 Introduction to Criminal Justice (4 SH)
• CJ 220 Criminal Law and Procedure (4 SH)
• CJ 230 Investigative Techniques (4 SH)
Advertising, Public Relations and
Digital Media
Degree Awarded: Bachelor of Science
This major is an interdisciplinary program that equips
students with the skills and knowledge to establish and
build relationships between businesses/organizations
and their target audiences. The program integrates visual,
oral and written communication skills allowing graduates
to create, promote and advance the strategic visions of
organizations. Students choose from three concentration
areas: Advertising, Public Relations or Digital Media.
Requirements for the Major:
62-64 semester credits including:
• AC 101 Accounting Principles I (4 SH)
• AT 225 Introduction to Graphic Communications I (4 SH)
• EC 200 Principles of Economics (4 SH)
• IM 207 Digital Photography and Imaging (4 SH)
• MK 203 Marketing Principles (4 SH)
• MK 317 Marketing Management (4 SH)
• MK 394 Advertising and Public Relations (4 SH)
• MN 200 Introduction to Management (4 SH)
• BA 201 Business Communication (4 SH) OR
CM 202 Business Communication (4 SH)
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