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82

Lake Region State College

Certificate

First Semester

HPER 210

2

WNDT 100

5

WNDT 101

3

WNDT 110

3

WNDT 150

2

WNDT 201

2

Second Semester

COMM 212

3

WNDT 200

5

WNDT 205

2

WNDT 215

2

WNDT 220

2

WNDT 240

2

Associate in Applied Science

First Semester

HPER 210

2

WNDT 100

5

WNDT 101

3

WNDT 110

3

WNDT 150

2

WNDT 201

2

Second Semester

COMM 212

3

WNDT 200

5

WNDT 205

2

WNDT 215

2

WNDT 220

2

WNDT 240

2

Third Semester

CIS 224

3

ENGL 110

3

PSYC 100

3

Gen Ed Elective: Hums/SS

3

Electives*

3

Fourth Semester

CIS 243

3

COMM 110

3

Electives*

6

*Work closely with your advisor to choose

electives.

Academic Information

COURSE DESCRIPTIONS

Fall Spring Online

ACCT—Accounting

ACCT 200 Elements of Accounting I

Basic principles of the complete accounting

cycle. (3 cr)

ACCT 201 Elements of Accounting II

Special emphasis on corporate accounting

and the uses of accounting information by

managers. (3 cr)

ACCT 207 Managerial Accounting

Interpretation of financial statements,

budgeting, and accounting reports used for

administrative control. (3 cr)

ACCT 212 Payroll Accounting

Introduction to study of payroll, property,

and sales taxes. (2 cr)

ACCT 215

Business in the Legal Environment

Legal environment of business, governmen-

tal regulation, contracts, and property. (3 cr)

ACCT 231 Income Tax Procedures

Federal income tax relating to individuals

and partnerships. (2 cr)

ACCT 299 Special Topics

Approval of instructor. (1-3 cr)

AGEC—Agricultural

Economics

AGEC 242 Introduction to Agricultural

Management

An introduction to the financial management

of farm and agriculture related businesses.

Emphasis on business types and systems,

tools for making financial decisions, finan-

cial statement analysis, budgeting business

operating and capital expenses, obtaining