Accounting, Associate of Applied Business
Curriculum Code #0011
Effective May 2024
Division of Engineering, Business and Information Technologies
The accounting associate degree program prepares graduates for employment as accountants in business, industry and government. The program integrates software and the use of technology with various accounting concepts. Lorain County Community College has articulation agreements with colleges and universities including programs offered by Lorain County Community College’s University Partnership.
| First Year | ||
|---|---|---|
| Fall Semester | Hours | |
| ACTG 151 | ACCOUNTING I - FINANCIAL | 4 |
| ECNM 151 | PRINCIPLES OF MACROECONOMICS | 3 |
| ENGL 161 | COLLEGE COMPOSITION I | 3 |
| Select one of the following: | 3 | |
| QUANTITATIVE REASONING | ||
| STATISTICS | ||
| SDEV 101 | INTRODUCTION TO THE LCCC COMMUNITY 1 | 1 |
| Hours | 14 | |
| Spring Semester | ||
| ACTG 152 | ACCOUNTING II - MANAGERIAL 2 | 4 |
| CMMC 151 | ORAL COMMUNICATION | 3 |
| CISS 121 | MICROCOMPUTER APPLICATIONS I | 3 |
| ECNM 152 | PRINCIPLES OF MICROECONOMICS | 3 |
| ENGL 162 or ENGL 164 | COLLEGE COMPOSITION II 2 or COLLEGE COMPOSITION II WITH TECHNICAL TOPICS | 3 |
| Hours | 16 | |
| Second Year | ||
| Fall Semester | ||
| ACTG 251 | INTERMEDIATE ACCOUNTING I 2 | 4 |
| ACTG 267 | FEDERAL INCOME TAX PROCEDURES-INDIVIDUAL 2 | 4 |
| BADM 165 | LEGAL ENVIRONMENT OF BUSINESS | 3 |
| FNCE 251 | BUSINESS FINANCE 2 | 3 |
| Hours | 14 | |
| Spring Semester | ||
| ACTG 252 | INTERMEDIATE ACCOUNTING II 2 | 4 |
| ACTG 265 | COST ACCOUNTING 2,3 | 3 |
| Select one of the following: | 3 | |
| PRINCIPLES OF MANAGEMENT | ||
| PRINCIPLES OF MARKETING 2 | ||
| Science with Lab Elective 4 | 4 | |
| Electives | 2-3 | |
| Hours | 16-17 | |
| Total Hours | 60-61 | |
- 1
A student must register for the orientation course when enrolling for more than six credit hours per semester or any course that would result in an accumulation of 13 or more credit hours.
- 2
Indicates that this course has a prerequisite.
- 3
This course offers an opportunity for experiential learning.
- 4
Science elective from Ohio Transfer 36 (with lab if required by accepting institution).
Electives
| Code | Title | Hours |
|---|---|---|
| ACTG 161 | PAYROLL ACCOUNTING | 3 |
| ACTG 226 | FUND ACCOUNTING | 4 |
| ACTG 253 | FORENSIC ACCOUNTING | 3 |
| ACTG 268 | FEDERAL INCOME TAX PROCEDURES-BUSINESS ENTITIES | 4 |
| ACTG 287 | WORK-BASED LEARNING I - ACTG | 1-3 |
| BADM 211 | BUSINESS COMMUNICATIONS | 3 |
| CISS 212 | SPREADSHEET APPLICATIONS | 3 |
Students intending to transfer to the Hiram College, Lorain County Community College's University Partnership or elsewhere should consult with the intended transfer institution or consult with an LCCC counselor or advisor for transfer information.
Program Contact(s):
Gerald McFadden
440-366-7473
gmcfadden@lorainccc.edu
For information about admissions, enrollment, transfer, graduation and other general questions, please contact your advising team.
More program information can be found on our website.
Credit for Prior Learning (PLA) options may be available for your program. For more information, please visit our website: www.lorainccc.edu/PLA
Program Learning Outcomes
1. Apply accounting theories and principles to a wide array of business transactions to effectively develop financial records and models.
2. Demonstrate written and verbal communication skills.
3. Formulate professional opinions and guidance by analyzing accounting data using critical thinking and ethical guidelines.
Accelerated Pathway
The Accelerated Pathway for the Accounting, Associate of Applied Business is a helpful guide for students who desire the convenience of an extensive selection of online course offerings and who seek to complete their degree within as little as 15 months. Students are encouraged to enroll in 8 or 10 week sessions to maximize accelerated options. Please meet with an advisor to ensure the courses in this pathway align with your educational goals.
| First Year | ||
|---|---|---|
| Fall Semester | Hours | |
| Full Semester | ||
| ENGL 161 | COLLEGE COMPOSITION I | 3 |
| 8A Session | ||
| ACTG 151 | ACCOUNTING I - FINANCIAL | 4 |
| CISS 121 | MICROCOMPUTER APPLICATIONS I | 3 |
| SDEV 101 | INTRODUCTION TO THE LCCC COMMUNITY 1 | 1 |
| 8B Session | ||
| ACTG 152 | ACCOUNTING II - MANAGERIAL 2 | 4 |
| BADM 165 | LEGAL ENVIRONMENT OF BUSINESS | 3 |
| Hours | 18 | |
| Spring Semester | ||
| Full Semester | ||
| ECNM 151 | PRINCIPLES OF MACROECONOMICS | 3 |
| ENGL 162 | COLLEGE COMPOSITION II 2 | 3 |
| Select one of the following: | 3 | |
| QUANTITATIVE REASONING | ||
| STATISTICS | ||
| 8A Session | ||
| ACTG 251 | INTERMEDIATE ACCOUNTING I 2 | 4 |
| 8B Session | ||
| ACTG 252 | INTERMEDIATE ACCOUNTING II 2 | 4 |
| Hours | 17 | |
| Summer Semester | ||
| BADM 251 | PRINCIPLES OF MANAGEMENT | 3 |
| ECNM 152 | PRINCIPLES OF MICROECONOMICS | 3 |
| Science Elective with Lab 4 | 4 | |
| Hours | 10 | |
| Second Year | ||
| Fall Semester | ||
| Full Semester | ||
| ACTG 265 | COST ACCOUNTING 2,3 | 3 |
| CMMC 151 | ORAL COMMUNICATION | 3 |
| FNCE 251 | BUSINESS FINANCE 2 | 3 |
| 8A Session | ||
| Elective | 2-4 | |
| 8B Session | ||
| ACTG 267 | FEDERAL INCOME TAX PROCEDURES-INDIVIDUAL 2 | 4 |
| Hours | 15-17 | |
| Total Hours | 60-62 | |
- 1
A student must register for the orientation course when enrolling for more than six credit hours per semester or any course that would result in an accumulation of 13 or more credit hours.
- 2
Indicates that this course has a prerequisite.
- 3
This course offers an opportunity for experiential learning.
- 4
Science elective with lab selected from the general education/transfer module.
Note: All courses in the accelerated pathway are offered online.
Electives
| Code | Title | Hours |
|---|---|---|
| ACTG 161 | PAYROLL ACCOUNTING | 3 |
| ACTG 226 | FUND ACCOUNTING | 4 |
| ACTG 253 | FORENSIC ACCOUNTING | 3 |
| ACTG 268 | FEDERAL INCOME TAX PROCEDURES-BUSINESS ENTITIES | 4 |
| ACTG 287 | WORK-BASED LEARNING I - ACTG | 2-3 |
| BADM 211 | BUSINESS COMMUNICATIONS | 3 |
| CISS 212 | SPREADSHEET APPLICATIONS | 3 |
Students intending to transfer to the Hiram College, Lorain County Community College's University Partnership or elsewhere should consult with the intended transfer institution or consult with an LCCC counselor or advisor for transfer information.