1. School of Business
  2. Accounting

Accounting| Major

Accounting majors participate in an internship as a part of their graduation requirement. This opportunity helps uncover a specific career path as well as build a resume. Many Accounting students receive job offers from the internship experience.

Critical Thinking

The accounting major prepares students to think critically, interpret financial information and plan for the future in a constantly changing business environment. The curriculum incorporates educational experiences designed to accelerate the development of today's student to tomorrow's business leader through the intensive use of collaborative projects, case studies and internships.

Requirements for the Major

Accounting students are required to take 56 semester credits, including:

  • AC 101 Accounting Principles I (3 SH)

  • AC 102 Accounting Principles II (3 SH)

  • AC 301 Intermediate Accounting I (4 SH)

  • AC 302 Intermediate Accounting II (3 SH)

  • AC 490 Senior Seminar in Accounting (3 SH)

  • CI 341 Management Information Systems (3 SH)

  • CJ 315 Business Law I (3 SH)

  • EC 201 Principles of Macroeconomics (3 SH)

  • EC 202 Principles of Microeconomics (3 SH)

  • FN 320 Corporation Finance (3 SH)

  • MK 203 Marketing Principles (3 SH)

  • MN 200 Introduction to Management (3 SH)

  • MN 215 Business Statistics (3 SH)

  • MN 216 Applied Decision Models (3 SH)

As well as 12 semester credits from the following Accounting Group 1 classes:

  • AC 170-79 / 270-79 / 370-79 Special Topics in Accounting (2-4 SH)

  • AC 210 Forensic Accounting (3 SH)

  • AC 250 / 350 Internship in Accounting (2-4 SH)

  • AC 303 Taxes & Culture Clinic I (2 or 3 SH)

  • AC 308 Federal Income Taxes I (3 SH)

  • AC 309 Federal Income Taxes II (3 SH)

  • AC 322 Cost Accounting (3 SH)

  • AC 403 Auditing (3 SH)

  • AC 406 Taxes & Culture Clinic II (2 SH)

  • AC 416 Advanced Accounting (3 SH)

Internships

Internships in a wide variety of fields enable students to integrate and apply their learning while opening the door to potential career opportunities. With an intense focus on our students' personal, intellectual and professional development, Lake Erie College affords students an opportunity to truly bridge the gap between learning and doing. Employers recognize that Lake Erie College business graduates are prepared to hit the ground running, bringing strong analytical and communication skills, a practical, teamwork orientation and an inclination toward reliability and personal initiative in the workplace.

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.

Requirements for the Concentration:

Forensic Accounting Students are required to take 15 Semester Credits Including:

  • AC 210 Forensic Accounting (3 SH)

  • AC 403 Auditing (3 SH)

and Forensic Accounting Group 1 - nine semester credits from the following:

  • CJ 101 Introduction to Criminal Justice (3 SH)

  • CJ 220 Criminal Law and Procedure (3 SH)

  • CJ 230 Investigative Techniques (3 SH)

For more information about Accounting…

Jenni Kinnaird, Ph.D.

Dean of the School of Business, Associate Instructor

1 (440) 375-7115

jkinnaird@lec.edu

School of Business

College Hall