Course Selection Recommendations Packet Starting Fall 2010

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1 I. DEGREE REQUIREMENTS FOR THE ACCOUNTING MAJOR. All courses are three credits except the OPTIONAL internship experience; Departmental approval may be requested to adjust major requirements to individual needs. A. FOUNDATION COURSES: All are required. No Prerequisites or performance minimums BUS 130 Modern Business Organizations BUS 160 Computer Applications in Business ECN 101 Principles of Microeconomics (Area2) ECN 102 Principles of Macroeconomics (Area 2) ACT 161 Financial Accounting (C- minimum required to move into ACT 162) ACT 162 Managerial Accounting MAS 111 (Analysis I), 150 (Finite), or 161 (Calculus I) MAS 170 (Elementary), 270 (Intermediate), 0r 372 (Mathematical) Statistics (Area 4) (C- minimum required IN EACH COURSE to take BUS 383)(Area 4) 2.00 Composite GPA in all foundation courses taken to date to move into BUS 285 or BUS 230. B. CORE COURSES: (with prerequisites) Business Core BUS 285 Organizational Communications (ENG 111 or FYS 100 and ENG 112) (Writing Process) BUS 230 Principles of Management (BUS 130 or permission of instructor) BUS 340 Principles of Marketing (Junior standing or permission of instructor) BUS 361 ACT 162, ECN 101, AND ECN 102) BUS 371 Business Law I BUS 460 Management Information Systems (ACT 162, BUS 130 or permission of Instructor) Accounting Core ACT 251 Intermediate Accounting I (ACT 162) ACT 252 Intermediate Accounting II (ACT 251 with a grade of C- or better) ACT 353 Cost Accounting (ACT 162) OR ACT 455 Auditing (ACT 252) Note: The course not taken for this requirement can be taken as an elective below. Two Accounting Electives (not including ACT 400). Approved list as of Fall 2009 includes: ACT 253 Intermediate Accounting III (ACT 252) ACT 280 Financial Fraud Detection and Prevention (ACT 162 or permission of the instructor) ACT 351 Advanced Accounting (ACT 252) ACT 352 Governmental and Nonprofit Accounting (ACT 162) ACT 451 Individual Income Tax (ACT 162) ACT 452 Corporate Taxation (ACT 451) E. CAPSTONE EXPERIENCE: BUS 485 Strategic Management (BUS 130, BUS 340, BUS 361, and senior standing or permission of instructor) (Writing Process) REQUIRED ACT 400 Internship (1-12 credits) OPTIONAL However, employers have a strong hiring preference for applicants completing ACCOUNTING internships (for-credit or not) during their collegiate career. STUDY ABROAD and STUDY AWAY INTERNSHIPS The Study Abroad programs seldom offer appropriate accounting courses. Several do offer the equivalent of the Principles of Marketing course (BUS 340). The semester-long, internship semester program in Philadelphia generally includes two additional courses. These seldom fulfill accounting requirements but may fulfill a business core requirement in Accounting. The semester-long, internship program in Washington, DC includes one academic course that does not fulfill an accounting requirement but may fulfill a business core requirement.

2 II. DEGREE REQUIREMENTS FOR THE LVC GENERAL EDUCATION PROGRAM FOR ACCOUNTING MAJORS Course Numbers in Bold indicate General Education requirements met by courses taken for the major. For a list of courses that have been approved to meet each specific area see A. COMMUNICATIONS. All are required, with no prerequisites. First year students must take either ENG 111 or FYS 100 in the fall semester. For a description of FYS 100 courses see new-student/documents/fys100-courses.pdf ENG 111 or FYS 100 ENG 112 B. WRITING PROCESS. Students must complete 3 courses from College-approved list. BUS 285 BUS 485 C. LIBERAL STUDIES. Students must complete 8 courses; 1 course from each of the 6 Areas, and an additional course in 2.one from each of two different areas. History (HIS, AMS; Area 1) Social Science (ECN/PSC/SOC; Area 2): ECN 101 or ECN 102 Note: The ECN 101 and ECN 102 courses may be taken in either order. Natural Science (BIO/CHM/ESS/PHY/PSY/SCI; Area 3) Mathematics (MAS; Area 4) Any required math course the Accounting major satisfies this requirement. Note: The two course sequence in math may be taken in either order. Literature & Fine Arts (ART/ENG/MSC; Area 5) Religion & Philosophy (REL/PHL; Area 6) NOTE: Taking both ECN 101 and ECN 102 and completing both required math courses completes the eight course requirement in liberal studies for General Education. D. FOREIGN LANGUAGE. Students must complete 2 courses. There are four options to meet this requirement: 1) Continue a previously studied language (one you ve studied for two or more years) at the intermediate level (201/202); 2) Begin a new language at the elementary level (101/102); 3) Repeat the elementary level (101/102) if you haven t studied the language in the last 6 full years; or 4) Complete one advanced course (300 level requires permission from the Foreign Language department). 101/ /202 E. CROSS-CULTURAL STUDIES. Students must complete 2 courses;. Foreign Studies (one course from approved list) Diversity Studies (one course from approved list) F. DISCIPLINARY PERSPECTIVES. Students must complete 1 course from approved list; must have JR standing (56 credits completed).

3 III. SUGGESTED COURSES FOR FIRST-SEMESTER FRESHMAN ACCOUNTING MAJORS For Accounting (ACT) majors, the Department of Business and Economics generally advises first-semester Freshmen to enroll in the following courses during their initial semester at the College: Fall Semester 1 ENG 111 or FYS ECN 101 OR ECN 102 (Area 2) 3 BUS 130 or BUS ACT 161 (FALL SEMESTER) to be followed by ACT 162 in the SPRING SEMESTER GE: Area 1, Area 5, or Area Other possible first semester strategies MAS 111, 150, or 161, (Area 4) or MAS 170 (Area 4) The Department recommends that students delay taking their math courses until the sophomore year unless they are very strong in math OR they need specific math courses as part of another program of study such as a minor or a second major.. FRN/GMN/ITA/SPA 101 or 201 Students wishing to start a new language at the introductory (101) level may opt to do 101 level foreign language during their freshman year. Students who have studied two or more years of a foreign language within the past SIX years MUST start at the 201 (intermediate level) for the course to fulfill the language requirement. Footnotes: 1 All LVC undergraduates are required to complete a 2-course English Communications requirement as part of the College s General Education (GE) program. During the first semester you may take either ENG 111 (English Communications I) or any one of our FYS 100 (First-Year Seminar) courses. During the second semester of Freshman year, all students complete ENG 112 (English Communications II). For a description of individual FYS 100 courses, please see 2 ECN 101 Microeconomics and ECN 102 Macroeconomics both satisfy the Social Studies (Area 2) General Education requirement. The others ECONOMICS course in this sequence WILL ALSO COUNT TOWARD COMPLETING THE EIGHT COURSE REQUIREMENT IN LIBERAL STUDIES. The order in taking the courses does not matter. However, both courses should be completed in Freshman year. 3 BUS 130 Modern Business Organizations is our introduction to the study of businesses as systems of interacting and inter-related functions. BUS 160 Computer Applications in Business focuses on the use of spreadsheet software, database software, and the use of the Internet as an information tool. The order in which you take the courses does not matter, but both courses should be completed by the end of Freshman year. BECAUSE OF CAPACITY LIMITATIONS, THE DEPARTMENT WILL DIRECT GROUPS OF STUDENTS TO PARTICULAR COMBINATIONS OF THE ECN 101/102, ACT 161, AND BUS 130/160 COURSES CALLED COHORTS. For a list of courses appropriate for first year students see

4 IV. SUGGESTED COURSE SEQUENCING FOR LVC ACCOUNTING MAJORS. The 4-year plan that appears below is a guide; individual program customization involving minor and/or second majors may lead students to deviate from this plan. ACCOUNTING majors could easily participate in LVC s Study Abroad program during Junior or Senior Year and still complete all graduation requirements within 4 years. Students should consult their advisors each semester when planning their course schedules. Year Fall Semester Spring Semester FRESHMAN ENG 111 or FYS 100 ENG 112 BUS 130 or BUS 160 BUS 160 or BUS 130 ACT 161 ACT 162 ECN 101 or ECN 102 ECN 102 or ECN 101 GE: History, Fine Art, Religion. Or Philosophy GE: History, Fine Art, Religion, or Phil Note that either of the two economics courses cover the Social Science General Education (Area 2) requirement and the other course will count toward completing the eight course requirement in liberal studies. Students are encouraged to take a GE course in the spring that is different from that in the fall. L1 History, L5 Literature or Fine Arts, or L6 Religion or Philosophy SOPHOMORE ACT 251 ACT 252 BUS 285 (WP) or BUS 230 BUS 230 or BUS 285 (WP) MAS 111, 150, or 161 of MAS 170, 270, or 372 Alternate MAS Course from fall GE: FR/GER/ITA/SPA 101 or 201 GE: FR/GER/ITA/SPA 102 or 202 GE: Area 3, Area 5, Area 6, or * GE: Area 3, Area 5, Area 6, or Note that either of the two math classes satisfy the Area 4 Mathematical Sciences General Education requirement and the second course will count toward completing the eight course requirement in liberal studies. If this pattern is followed, all General Education requirements except for Foreign Studies (FS), Social Diversity Studies (SDS) and Disciplinary Perspectives (DSP) are now complete. * An opportunity to test a minor or second major by taking an elective in the discipline JUNIOR BUS 361 or BUS 371 BUS 361 or BUS 371 BUS 340 or BUS 350 BUS 340 or BUS 350 GE: FS/SDS/DSP GE: FS/SDS/DSP ACT 353 or ACT 455 or Note: Accounting students can take a semester to Study Abroad or complete the internship program in Philadelphia or Washington, DC and still graduate in four years. Some Study Abroad venues offer courses that fulfill business core requirements. Some offer courses that only fulfill General Education and or Language Minor requirements. Students should make their Advisors aware of their interests in Study Abroad or the Philadelphia or Washington, DC program known as early as possible SENIOR ACT Elective ACT Elective BUS 460 BUS The Capstone Course (WP) GE: FS/SD/DSP Open elective SPECIAL NOTE: The presence of significant open electives allows Accounting students to take added electives in their major, double major within the Department, take on a second major outside of the Department, complete single minors or even multiple minors, Study Abroad, complete an internship

5 semester away, or complete for-credit internships locally during the regular school year. The key is working closely with your Academic Advisor early in your collegiate career and taking an elective in that area early to confirm the interest.

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