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Academic Programs

Accounting (CRT.ACC)

The certificate in Accounting program prepares students to provide technical administrative support to professional accountants and other financial management personnel. All courses satisfactorily completed in this certificate program will apply to the associate in applied science degree with a major in accounting.

Program requirements may change over time. Specific degree/graduation requirements are determined by a degree audit.

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Catalog Term Year: 2025 Summer

View As:

First Year
First Semester

COREBUS-095

Credit Hours: 3.00

COREBUS-142

Credit Hours: 3.00

CORECIS-160

Credit Hours: 3.00

GENBUS-094

-OR-
Credit Hours: 3.00

First Year
Second Semester

COREBUS-151

Credit Hours: 3.00

COREBUS-200

-OR-
Credit Hours: 3.00

COREBUS-096

-OR-
-OR-
-OR-

GENECO-130

-OR-
Credit Hours: 3.00

ELE--- ---

Credit Hours: 3.00

First Year
Summer Term

COREBUS-096

-OR-
-OR-
-OR-

FIRST YEAR
First Semester			Hours
CORE	BUS-095	Fundamentals of Accounting BUS-095 Fundamentals of Accounting An introduction to basic accounting principles and techniques designed to give the student a general knowledge of accounting practices and terminology. Students will work through the accounting cycle for both a service and retail business. Course Outline	3.0
GEN	BUS-094	Business Math BUS-094 Business Math Covers basic applications of mathematics in the business world - fractions, decimals, percentages, elementary algebra, banking, buying & selling, payroll and interest. It is designed to reinforce and expand business concepts through the use of mathematics. Course Outline OR
GEN	MAT 1--	Math Elective MAT 1-- Math Elective *	3.0
CORE	BUS-142	Introduction to Business BUS-142 Introduction to Business Covers the objectives, organization, and role of business in the free-enterprise system. The course is designed to provide an overview of the field of business and to provide a framework into which specialized fields may be studied. Course Outline	3.0
CORE	CIS-160	Practical Software Applications CIS-160 Practical Software Applications Provides an opportunity for students to learn computer concepts and to use word processing, spreadsheet, database management, and presentation software. (Repeatable 3 Times) Course Outline	3.0
	Semester Totals		12.0
Second Semester
CORE	BUS-151	Financial Accounting BUS-151 Financial Accounting A study of the financial statements, the accounting process and the principles and procedures underlying items on the financial statements. Course Outline *	3.0
CORE	BUS-200	Legal Environ/Business BUS-200 Legal Environ/Business An introduction to legal systems and law, especially the U.S. legal system. Business-legal relationships in the areas of criminal law, torts, product liability, and contracts are examined. Consumer, labor, and environmental law are studied. Course Outline OR
CORE	BUS-251	Principles of Management BUS-251 Principles of Management Provides an overview of how managers utilize planning, organization, leadership, and control in order to ensure that a firm achieves its goals in the most efficient way possible. Course Outline	3.0
GEN	ECO-130	The American Economy ECO-130 The American Economy Combines macroeconomics and microeconomics and focuses on basic supply and demand analysis, national income accounting, business cycles, inflation, unemployment, fiscal and monetary policy and international economic problems. Course Outline OR
GEN	ECO-231	Principles of Economics I (Macro) ECO-231 Principles of Economics I (Macro) Focuses on the nature and method of economics, basic supply and demand analysis, national income accounting, business cycles, inflation and unemployment, fiscal policy, money and banking and monetary policy. Course Outline	3.0
CORE	BUS-096	Federal Tax Accounting BUS-096 Federal Tax Accounting Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals. Course Outline OR
CORE	BUS-097	Principles of Cost Accounting BUS-097 Principles of Cost Accounting A study of job order, process and standard cost systems and management's uses of cost information for planning and control. Course Outline * OR
CORE	BUS-098	Intermediate Accounting BUS-098 Intermediate Accounting Provides an in-depth study of accounting theory and current practice. Includes the development of accounting theory, the format and content of the financial statements, and emphasizes revenue recognition and assets. Course Outline * OR
CORE	BUS-099	Computerized Accounting BUS-099 Computerized Accounting A capstone course which reinforces financial accounting concepts and procedures through the use of personal computers and popular commercial software. A comprehensive study of computerized accounting systems in both service and merchandising environments. Course Outline * OR
CORE	BUS-152	Managerial Accounting BUS-152 Managerial Accounting Examines managerial accounting concepts including cost classification, job order and process cost systems, cost-volume-profit analysis, absorption and variable costing, budgeting, standard costs, variance analysis, relevant costs for decision-making, activity-based costing, and capital budgeting. Course Outline *	3.0
ELE	--- ---	BUS or CIS Elective --- --- BUS or CIS Elective	3.0
	Semester Totals		15.0
Summer Term
CORE	BUS-096	Federal Tax Accounting BUS-096 Federal Tax Accounting Focuses on a practical study of the fundamentals of taxation and the current federal revenue act as it relates to individuals. Course Outline OR
CORE	BUS-097	Principles of Cost Accounting BUS-097 Principles of Cost Accounting A study of job order, process and standard cost systems and management's uses of cost information for planning and control. Course Outline * OR
CORE	BUS-098	Intermediate Accounting BUS-098 Intermediate Accounting Provides an in-depth study of accounting theory and current practice. Includes the development of accounting theory, the format and content of the financial statements, and emphasizes revenue recognition and assets. Course Outline * OR
CORE	BUS-099	Computerized Accounting BUS-099 Computerized Accounting A capstone course which reinforces financial accounting concepts and procedures through the use of personal computers and popular commercial software. A comprehensive study of computerized accounting systems in both service and merchandising environments. Course Outline * OR
CORE	BUS-152	Managerial Accounting BUS-152 Managerial Accounting Examines managerial accounting concepts including cost classification, job order and process cost systems, cost-volume-profit analysis, absorption and variable costing, budgeting, standard costs, variance analysis, relevant costs for decision-making, activity-based costing, and capital budgeting. Course Outline *	3.0
	Semester Totals		3.0

Total Program Hours

30.0

Call Counseling Services: 217-234-5232
Email: counsel@lakelandcollege.edu

Faculty Contact: Cindy Phipps
Faculty Email: cphipps@lakelandcollege.edu
Faculty Phone: 217-234-5350

* There are prerequisites, course requisites, or minimum placement test scores for this course.
** Electives must be approved by the Program Coordinator
+ Course only offered fall semester
++ Course only offered spring and summer semester
+++ Course only offered spring semester
++++ Course offered in summer term only
^ SOS 050 Human Relations and PSY 271 Introduction to Psychology cannot be used as a social science elective
^^ Consult Academic Advisor for appropriate course
^^^ Course requires a 30-hour practicum experience in addition to classroom lecture hours
^^^^ ECE 120 and ECE 125 must be taken the same semester

Accounting (CRT.ACC)

Extra Resources

Catalog Term Year: 2025 Summer

First YearFirst Semester

First YearSecond Semester

First YearSummer Term

BUS-095Fundamentals of Accounting

BUS-094Business Math

MAT 1--Math Elective

BUS-142Introduction to Business

CIS-160Practical Software Applications

Semester Totals

BUS-151Financial Accounting

BUS-200Legal Environ/Business

BUS-251Principles of Management

ECO-130The American Economy

ECO-231Principles of Economics I (Macro)

BUS-096Federal Tax Accounting

BUS-097Principles of Cost Accounting

BUS-098Intermediate Accounting

BUS-099Computerized Accounting

BUS-152Managerial Accounting

--- ---BUS or CIS Elective

Semester Totals

BUS-096Federal Tax Accounting

BUS-097Principles of Cost Accounting

BUS-098Intermediate Accounting

BUS-099Computerized Accounting

BUS-152Managerial Accounting

Semester Totals

Total Program Hours

First Year
First Semester

First Year
Second Semester

First Year
Summer Term

BUS-095
Fundamentals of Accounting

BUS-094
Business Math

MAT 1--
Math Elective

BUS-142
Introduction to Business

CIS-160
Practical Software Applications

BUS-151
Financial Accounting

BUS-200
Legal Environ/Business

BUS-251
Principles of Management

ECO-130
The American Economy

ECO-231
Principles of Economics I (Macro)

BUS-096
Federal Tax Accounting

BUS-097
Principles of Cost Accounting

BUS-098
Intermediate Accounting

BUS-099
Computerized Accounting

BUS-152
Managerial Accounting

--- ---
BUS or CIS Elective

BUS-096
Federal Tax Accounting

BUS-097
Principles of Cost Accounting

BUS-098
Intermediate Accounting

BUS-099
Computerized Accounting

BUS-152
Managerial Accounting