Licence en Comptabilité et Gestion d'Entreprise

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 ALC program, 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 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 is currently given two times each year. Each state has its Board of Accountancy, and it is the state board that determines the requirements to sit for the exam and for licensing. Kentucky state 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.

The  learning outcomes  for the Accounting and Business Management Major Requirements are:

To understand the theory of accounts and accounting techniques, including balance sheet accounts, problems of recording, tracing, and valuation.

To understand the concepts of cost in developing information for management use in determining income and measurement of performance.

To understand federal income tax laws as they relate to individuals, corporations, and partnerships.

To understand the theoretical and practical application of accounting problems related to auditing and internal control.

To understand the principles and concepts of partnerships, business combinations, consolidated financial statements, and fund accounting.

To develop an awareness and understanding of various contemporary accounting issues.

To understand the quantitative methods of assistance to managers in the decision-making process.

Alice Lloyd College resides in the heart of Appalachia and has over one hundred years of history. The mission of Alice Lloyd College is to educate mountain people for positions of leadership by Making an Alice Lloyd College education available to qualified mountain students regardless of their financial situation; Offering a high-quality academic program, emphasizing the liberal arts; Promoting the work ethic through a self-help Student Work Program in which all full-time students participate; Providing an atmosphere in which Christian values are maintained, encouraging high personal standards, and the development of character; Serving the community and region through appropriate outreach programs which utilize mountain people helping mountain people; Assisting deserving students in obtaining advanced study beyond their program at Alice Lloyd; Producing leaders for Appalachia who possess high moral and ethical values, an attitude of self-reliance, and a sense of service to others.

Students are encouraged to develop Christian-based morals at ALC and are taught The Purpose Road Philosophy. Additionally, students must complete courses in Leadership before graduating from ALC.

Students are provided with multiple volunteer opportunities and can choose to participate in our Leadership Education Programto further their dedication to serving others.

Alice Lloyd College is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools (SACS) to award Bachelor of Arts and Bachelor of Science degrees.