Accounting
Bachelor of Science with a Major in Accounting
Accounting Minor
Fraud Examination Minor
Accounting Concentration
Bachelor of Science with a Major in Accounting (120 cr)
The accounting major is designed to provide a basic level of expertise in accounting theory and practice. The student has the opportunity to complete additional courses in fraud examination, cost accounting, business law, auditing, not-for-profit accounting, and accounting information systems. The student may elect courses in anticipation of sitting for various professional examinations in the field of accounting or to provide additional background for a specific career track. Internships are also available to provide practical experience in diverse accounting fields.
North Dakota law requires persons sitting for the CPA professional examination to have completed 150 semester hours of college education, which includes a baccalaureate degree. Students interested in becoming CPAs should be prepared to extend their programs of study by at least 22 semester hours at the undergraduate or graduate levels to meet this requirement.
* Six credits of approved Diversity courses are required for graduation.
General Education (38 cr)
College of Business Core Requirements (40 cr)
- ACCT 200 Elements of Accounting I (3)
- ACCT 201 Elements of Accounting II (3)
- ACCT 300 Legal Environment of Business (3)
- BADM 226 Quantitative Methods for Business(3)
- BADM 301 Fundamentals of Management (3)
- BADM 321 Marketing (3)
- BIT 220 Management Information Systems (3)
- BIT 318 Business Communication (3)
- BOTE 247 Spreadsheet Applications (3)
- ECON 201 Principles of Microeconomics* (3)
- ECON 202 Principles of Macroeconomics* (3)
- FIN 353 Corporation Finance (3)
- MATH 240 Applied Statistics* (4)
*These courses may be taken as a part of the General Education requirement.
Accounting Courses (41 cr)
- ACCT 301 Intermediate Accounting I (3)
- ACCT 302 Intermediate Accounting II (3)
- ACCT 303 Intermediate Accounting III (3)
- ACCT 321 Managerial Accounting (3)
- ACCT 331 Business Law I (3)
- ACCT 401 Advanced Accounting I (3)
- ACCT 411 Taxation of Individuals (3)
- ACCT 412 Taxation of Business Entities (3)
- ACCT 430 Auditing/Assurance Concepts (3)
- ACCT 480 Controllership (3)
- Elect at least 11 credits from the following
- ACCT 315 Government/Non-Profit Accounting (3)
- ACCT 322 Advanced Managerial Accounting (3)
- ACCT 330 International Business Law (3)
- ACCT 332 Business Law II (3)
- ACCT 351 Fraud Examination (3)
- ACCT 360 Accounting Information Systems (3)
- ACCT 402 Advanced Accounting II (3)
- ACCT 431 Auditing/Assurance Practices (3)
- ACCT 497 Internship (2 maximum)
- ACCT 499 Special Topics
- ECON 318 Money and Banking (3)
Electives (To meet the 120 sh graduation requirement)
- ACCT 200 Elements of Accounting I (3)
- ACCT 201 Elements of Accounting II (3)
- ACCT 301 Intermediate Accounting I (3)
- ACCT 302 Intermediate Accounting II (3)
- ACCT 321 Managerial Accounting (3)
- Elect two from the following (6 cr)
- ACCT 303 Intermediate Accounting III (3)
- ACCT 315 Government/Non-Profit Accounting (3)
- ACCT 411 Taxation of Individuals (3)
- ACCT 412 Taxation of Business Entities (3)
Fraud Examination Minor (24 cr)
- ACCT 200 Elements of Accounting I (3)
- ACCT 201 Elements of Accounting II (3)
- ACCT 351 Fraud Examination (3)
- ACCT 360 Accounting Information Systems(3)
- CJ 226 Introduction to Criminal Investigations (3)
- CJ 230 Criminal Law (3)
- CJ 330 Criminological Theory (3)
- CJ 450 White Collar Crime (3)
Accounting Concentration (12 cr)
- ACCT 200 Elements of Accounting I (3)
- ACCT 201 Elements of Accounting II (3)
- Elect two from the following (6 cr)
- ACCT 301 Intermediate Accounting I (3)
- ACCT 315 Government/Non-Profit Accounting (3)
- ACCT 321 Managerial Accounting (3)
- ACCT 411 Taxation of Individuals (3)