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 Fall

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-221

Credit Hours: 3.00

COREBUS-200

-OR-
Credit Hours: 3.00

CORE--- ---

Credit Hours: 3.00

GENECO-130

-OR-
Credit Hours: 3.00

ELE--- ---

Credit Hours: 3.00

First Year
Summer Term

CORE--- ---

Credit Hours: 3.00

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 and 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-221	Financial Accounting BUS-221 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 ---	Accounting Elective BUS --- Accounting Elective	3.0
ELE	--- ---	BUS or CIS Elective --- --- BUS or CIS Elective	3.0
	Semester Totals		15.0
Third Semester
CORE	BUS ---	Accounting Elective BUS --- Accounting Elective	3.0
	Semester Totals		3.0

Total Program Hours

30.0

Suggested Electives
ELE	BUS-077	Payroll Accounting BUS-077 Payroll Accounting Focuses on fundamental skills and basic knowledge in the area of business payroll. Includes calculation of gross pay and payroll taxes. Covers journalizing and posting of payroll-related journal entries and completion of payroll tax forms. Course Outline * +++	3.0
ELE	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 +	3.0
ELE	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 * +++	3.0
ELE	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 * +++	3.0
ELE	BUS-099	Computerized Accounting BUS-099 Computerized Accounting A capstone course that 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 * +++	3.0
ELE	BUS-222	Managerial Accounting BUS-222 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

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

Faculty Contact: Brian E. Madlem234-5541

* There are prerequisites, corequisites, or minimum placement test scores for this course.
** Consult Academic Advisor for appropriate course
FA Course only offered fall semester
SP Course only offered spring semester
SU Course offered in summer term only

Suggested Electives
ELE	BUS-077	Payroll Accounting BUS-077 Payroll Accounting Focuses on fundamental skills and basic knowledge in the area of business payroll. Includes calculation of gross pay and payroll taxes. Covers journalizing and posting of payroll-related journal entries and completion of payroll tax forms. Course Outline * +++	3.0
ELE	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 +	3.0
ELE	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 * +++	3.0
ELE	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 * +++	3.0
ELE	BUS-099	Computerized Accounting BUS-099 Computerized Accounting A capstone course that 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 * +++	3.0
ELE	BUS-222	Managerial Accounting BUS-222 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

Suggested Electives
ELE	BUS-077	Payroll Accounting BUS-077 Payroll Accounting Focuses on fundamental skills and basic knowledge in the area of business payroll. Includes calculation of gross pay and payroll taxes. Covers journalizing and posting of payroll-related journal entries and completion of payroll tax forms. Course Outline * +++	3.0
ELE	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 +	3.0
ELE	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 * +++	3.0
ELE	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 * +++	3.0
ELE	BUS-099	Computerized Accounting BUS-099 Computerized Accounting A capstone course that 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 * +++	3.0
ELE	BUS-222	Managerial Accounting BUS-222 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

Accounting (CRT.ACC)

Extra Resources

Catalog Term Year: 2025 Fall

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-221Financial Accounting

BUS-200Legal Environ/Business

BUS-251Principles of Management

ECO-130The American Economy

ECO-231Principles of Economics I (Macro)

BUS ---Accounting Elective

--- ---BUS or CIS Elective

Semester Totals

BUS ---Accounting Elective

Semester Totals

Total Program Hours

BUS-077Payroll Accounting

BUS-096Federal Tax Accounting

BUS-097Principles of Cost Accounting

BUS-098Intermediate Accounting

BUS-099Computerized Accounting

BUS-222Managerial Accounting

BUS-077Payroll Accounting

BUS-096Federal Tax Accounting

BUS-097Principles of Cost Accounting

BUS-098Intermediate Accounting

BUS-099Computerized Accounting

BUS-222Managerial Accounting

BUS-077Payroll Accounting

BUS-096Federal Tax Accounting

BUS-097Principles of Cost Accounting

BUS-098Intermediate Accounting

BUS-099Computerized Accounting

BUS-222Managerial Accounting

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-221
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 ---
Accounting Elective

--- ---
BUS or CIS Elective

BUS ---
Accounting Elective

BUS-077
Payroll Accounting

BUS-096
Federal Tax Accounting

BUS-097
Principles of Cost Accounting

BUS-098
Intermediate Accounting

BUS-099
Computerized Accounting

BUS-222
Managerial Accounting

BUS-077
Payroll Accounting

BUS-096
Federal Tax Accounting

BUS-097
Principles of Cost Accounting

BUS-098
Intermediate Accounting

BUS-099
Computerized Accounting

BUS-222
Managerial Accounting

BUS-077
Payroll Accounting

BUS-096
Federal Tax Accounting

BUS-097
Principles of Cost Accounting

BUS-098
Intermediate Accounting

BUS-099
Computerized Accounting

BUS-222
Managerial Accounting