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Business Administration:
Accounting, Marketing, Management

  • 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

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.

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    Course Overview

    Associate in Art Transfer Degree

    • ACCT 200: Elements of Accounting I
      • Basic principles of the complete accounting cycle.

    • ACCT 201: Elements of Accounting II
      • Special emphasis on corporate accounting and the uses of accounting information by managers.

    • COMM 110: Fundamentals of Public Speaking
      • Basic principles of speech from the viewpoint of delivery and composition. Emphasis on student performance and self-evaluation.

    • ECON 201: Principles of Microeconomics
      • Introductory study to the market economy and the determination of national income, output and employment. Emphasis on the basic market factors, determinants of aggregate supply and demand, and the government's role in the distribution of resources.

    • ECON 202: Principles of Macroeconomics
      • Emphasis on supply and demand and price-output determination in competitive and monopolistic markets. Study of production, exchange and distribution. Value theory receives much discussion as do the functions of money and credit.

    • ENGL 110: College Composition I
      • Guided practice in college-level reading, writing and critical thinking.

    • ENGL 120: College Composition II or
      • Advanced practice in college-level writing and in applying rhetorical strategies. Prerequisite: ENGL 110.

    • ENGL 125: Introduction to Professional Writing
      • Advanced practice in college-level writing which emphasizes writing and research in professional settings.

    • MATH 103: College Algebra
      • Relations and functions, equations and inequalities, complex numbers; polynomial, rational, exponential and logarithmic functions and systems of equations. Requisite: Student Placement into College Courses.

    • MATH 210: Elementary Statistics
      • An introduction to statistical methods of gathering, presenting and analyzing data. Topics include probability and probability distributions, confidence intervals, hypothesis testing and linear regression and correlation. Prerequisite: MATH 103 or MATH 104.

    • POLS 115: American Government
      • Study of American government, political behavior and institutions with emphasis on the U.S. Constitution, the democratic process, and the structures and powers of the executive, legislative and judicial branches of government.

    *General Education: Arts and Humanities 9
    *General Education: Lab Science
    *General Education: Physical Education (HPER) 2
    *Program Electives 6
    *Electives 9


    Program Electives

    • ACCT 207: Managerial Accounting
      • Interpretation of financial statements, budgeting and accounting reports used for administrative control.

    • ACCT 215: Business in the Legal Environment
      • Legal environment of business, governmental regulation, contracts and property.

    • BVED 217: Fundamentals of Management Information
      • Introduction to management information systems (MIS), microcomputer applications in business, mainframe computer access and use, office automation systems and systems analysis and design. MIS, as an academic field, provides the analytical framework and methodology to analyze, design, implement and manage information decision systems. This includes technical background in hardware and software, understanding of organization functions and managerial processes and an understanding of human factors in system design and implementation. MIS is a computer based system providing information and decision support for operational activities and management.

    • CIS 104: Microcomputer Database
      • Practice of skills required to construct databases to be used for data analysis and reporting. Appreciation of in-depth concepts and features of database management software and the types of applications adaptable to this software. Students will take the Access MOS Certification Exam at the end of the semester.

    • CIS 105: Microcomputer Spreadsheets
      • Practice of skills required to construct a useful spreadsheet to be used for data analysis and reporting. Appreciation of in-depth concepts and features of an electronic spreadsheet and the types of applications adaptable to this software. Students will become prepared to take the MOS Excel Core Certification Exam.

    • MATH 146: Applied Calculus I
      • Limits, derivatives, integrals, exponential, logarithmic and applications. Prerequisite: MATH 103.


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    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. Find out more about salary and demand for CPAs here.

    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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    We. Change. Lives.