Program Coordinator: Dr. Jerry Wayne Slone
Curriculum Guide Sheet (pdf)
The Accounting and Business Management major at ALC has been implemented as part of the new and expanded Business & Entrepreneurship program. The major prepares students to proceed to the Certified Public Accountant (CPA) examination and to pursue careers in public accounting, industrial accounting, governmental accounting, or to go on to pursue graduate studies. Alice Lloyd routinely seeks to help students obtain advanced study beyond their program at ALC, which is a practice unique to the College.
Graduates are expected to provide leadership in the region through self-employment, employment in area businesses, governmental agencies, and not-for-profit organizations, and through graduate work. It is the College’s hope, as well, that these students will go on to create new ventures in the region that might help to create jobs for others.
Students who want to become certified public accountants (CPAs) must pass the CPA exam. The CPA exam is a uniform examination, created by the Accounting Institute of Certified Public Accountants (AICPA) and currently given two times each year. Each state has its own Board of Accountancy and it is the state board that determines the requirements to sit for the exam and for licensing. The state of Kentucky requires candidates to have a Bachelor’s degree from an accredited college or university, at least 150 credit hours earned, and a concentration in accounting. A concentration in accounting is defined as a minimum of 39 semester hours in business related subjects, of which 27 semester hours shall consist of accounting subjects.
In addition to the 54 hours of institutional coursework required as the college’s general education requirement, students wishing to pursue a degree in accounting would also need to complete 33-34 hours of business core requirements, 6 hours of business collateral requirements, and 18 hours of accounting electives at the 300-400 level.
Accounting and Business Management Major Requirements
Students should become familiar with the requirements for their individual programs and work with their advisors to ensure that all degree requirements will be met. A guide sheet is extremely helpful in academic planning. Students wishing to major in Accounting and Business Management may access a downloadable version (pdf) of the guide sheet at the top of this page, or he or she may obtain one from his or her Faculty Advisor or from the Registrar. The student has the ultimate responsibility for seeing that all academic requirements are being met.
General Education Requirements / 54 hours
Institutional – 18 hours: CIS 110, COMM 126, ENG 101, ENG 102, LE 101, PE 103
Humanities: 12 hours
Social Sciences: 12 hours
Natural Sciences and Mathematics: 12 hours
Business Core Requirements / 33-34 hours:
ACC 201, ACC 202, BUS 212, BUS 240, BUS 315, BUS 320, BUS 325, BUS 350, BUS 435, BUS 450, MATH 250 or BUS 295
Accounting Requirements / 18 hours:
ACC 301, ACC 302, ACC 303, ACC 304, ACC 305, ACC 401
Accounting Electives / 3 hours:
Choose 1 from ACC 410, ACC 46_, ACC 470, ACC 475, and ACC 488
Collateral Requirements / 6 hours:
ECON 209 and ECON 210
General Electives / sufficient to total 128 hours for graduation
Specific Outcomes and Learning Objectives
The learning outcomes for the Business Core Requirements in the Accounting and Business Management major are:
The learning outcomes for the Accounting and Business Management Major Requirements are: