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Accounting and Business Administration

  • For students with the expectation of entering a baccalaureate college or
  • For students who plan to earn a two-year associate degree
  • 60 total credit hours or more for completion
    • 39 core credit requirements
    • 21 credits of elective coursework
  • Offered at Devils Lake Campus, Online-learning and Grand Forks Air Force Base
  • Eligible for Financial Aid

Facts_IconFact Sheet


Program Description

Professionals working in accounting and business administration must be able to process and accurately interpret large volumes of financial information. Lake Region State College's Accounting and Business Administration program combines the two closely linked fields to provide students with a broad understanding of finance, management and marketing. This curriculum is designed for students who plan to earn a two-year degree and enter the workforce, or who plan to work toward a baccalaureate degree in business administration or accounting. It provides the broad background required, as well as the beginning courses in the specialty.

Graduates of the program are able to:

  • Apply generally accepted accounting principles to measure, process and communicate financial information about a sole proprietorship, partnership or a corporation.
  • Use basic budgets and standard costs as aids in planning and controlling operations.
  • Apply managerial accounting concepts and principles.
  • Classify and record revenues and expenditures appropriately.
  • Identify, compare and use financial statements.
  • Demonstrate an understanding of the legal environment in which businesses operate.
  • Course Overview

    Associate in Art Transfer Degree

    ACCT 200 Elements of Accounting I 3
    ACCT 201 Elements of Accounting II 3
    COMM 110 Fundamentals of Public Speaking 3
    ECON 201 Principles of Microeconomics 3
    ECON 202 Principles of Macroeconomics 3
    ENGL 110 College Composition I 3
    ENGL 120 College Composition II or
    ENGL 125 Introduction to Professional Writing 3
    MATH 103 College Algebra 3
    MATH 210 Elementary Statistics 3
    POLS 115 American Government 3
    *General Education Arts and Humanities 9
    *General Education Math, Science and Computer Science 4
    *General Education Physical Education (HPER) 2
    *Program Electives 6
    *Electives 9
    TOTAL CREDITS Physical Education (HPER) 60


    Program Electives

    ACCT 207 Managerial Accounting 3
    ACCT 215 Business in the Legal Environment 3
    BVED 217 Fundamentals of Management Information 4
    CIS 104 Microcomputer Database 3
    CIS 105 Microcomputer Spreadsheets 3
    MATH 146 Applied Calculus I 3

    Admission Process

    1. Application for Admission:

    • Choose your student type. If unsure of your student type clickherefor more information
    • A one time application fee of $35 is required

    2. High School Transcript Request Form or GED test results
    3. ACTorCompass Testing
    4. College Transcripts, if applicable:

    • College transcripts can be requested from Registrar's Office of the institution granting the credits, or
    • Order transcripts from theNational Student Clearinghouse. Cost is $5 per transcript with a possible fee for shipping and handling

    Bachelor of Science in Business Administration: Mayville State University outreach campus makes it possible for students to earn a Bachelor of Science in Business Administration degree on the Devils Lake campus. You can remain near home, work and family while earning a four-year degree that will open doors to exciting career opportunities.

    Master of Business Administration: University of North Dakota, offers an online Master of Business Administration (MBA) degree. The online MBA program prepares students to meet management challenges at the executive level. Graduates of the MBA program will have enhanced communication, management and analytical skills.

    "Transfer Friendly"

    Universities throughout the country are "transfer friendly". It is not uncommon for the AA and AS degrees to be accepted as a block of study in place of specific first and second year course requirements. All first and second year (100 and 200 level) education courses have common names and numbers throughout the North Dakota University System, eliminating the chance of confusion about course equivalence.

    Course Planning

    Students with the expectation of entering a baccalaureate college should consult the catalog of the degree-granting college and should examine the prerequisites in the fields in which they are interested. Students should confer with their advisor and plan their entire community college courses early in their college career. Students working toward an Associate in Arts degree or Associate in Science degree who do not intend to transfer their credits to another college may select electives from any department provided they meet Lake Region State College requirements.

    The Lake Region State College Catalog contains curriculum which attempt to meet the requirements of many different baccalaureate colleges. The curricula are aids in planning your program. In many instances, substitutions or changes may be made, depending upon the needs and background of the student and the specific requirements of the baccalaureate college to which the student intends to transfer. Check with Student Services for specific Articulation Agreements with the four-year college.

    General Education Requirement Transfer Agreement (GERTA)

    The North Dakota University System (NDUS) General Education Requirement Transfer Agreement (GERTA) was developed to assist students who transfer within NDUS. This agreement states that students who complete their general education coursework at any NDUS institution will be deemed to have completed their general education requirements at any other NDUS institution.

    The GERTAs are published in a document called the GERTA Gold and Silver Guide. Students who plan to transfer within the NDUS are encouraged to reference this guide, which can be found on the NDUS website at

    Accounting careers can be much more than preparing tax returns.
    Have you thought about becoming:

    • IRS Criminal Investigation Special Agent
    • Comptroller - watch all outgoing and incoming finances of an organization or government
    • Chief Financial Officer (CFO) - responsible for a company's financial goals and budgets
    • International Accountant
    • Forensic Accountant

    The American Institute of CPAs offers more career ideas.

    Business Administration degrees may lead to a job in: 

    • Marketing
    • Sales
    • Education
    • Management

    At Lake Region State College you can accomplish many skills including public speaking, problem solving, conflict resolution, time management, leadership skills, economics, business information systems, and business ethics.

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