Program Overview

University Catalog

The university catalog provides information on the various programs offered by the institution.

Degree Requirements

Major: Accounting

The Bachelor of Science (B.S.) in Accounting requires a minimum of 120 credits to graduate. The degree requirements include:

• Satisfactory completion of all requirements of the curriculum in which one is enrolled.
• Earn a minimum total of 120 credits in approved coursework.
• Satisfactory completion of the general education requirements as specified by the university.
• A minimum institutional GPA of 2.00 based on work taken at NDSU.
• At least 30 credits must be NDSU resident credits.
• At least 36 credits presented for graduation must be in courses numbered 300 or higher.

University General Education Requirements

The university general education requirements include:

• Category C: Communication (12 credits)
  • ENGL 110: College Composition I
  • ENGL 120: College Composition II
  • COMM 110: Fundamentals of Public Speaking
  • Upper Division Writing
• Category R: Quantitative Reasoning (3 credits)
• Category S: Science and Technology (10 credits)
• Category A: Humanities and Fine Arts (6 credits)
• Category B: Social and Behavioral Sciences (6 credits)
• Category W: Wellness (2 credits)
• Category D: Cultural Diversity
• Category G: Global Perspectives

Accounting Requirements

The accounting requirements include:

• Pre-Major Requirements:
  • COMM 110: Fundamentals of Public Speaking (3 credits)
  • ECON 201: Principles of Microeconomics (3 credits)
  • or ECON 202: Principles of Macroeconomics
  • ENGL 120: College Composition II (3 credits)
  • MATH 144: Mathematics for Business (4 credits)
  • PSYC 111: Introduction to Psychology (3 credits)
  • or SOC 110: Introduction to Sociology
• Accounting Major Requirements:
  • ACCT 200: Elements of Accounting I (3 credits)
  • ACCT 201: Elements of Accounting II (3 credits)
  • ACCT 311: Intermediate Accounting I (4 credits)
  • ACCT 312: Intermediate Accounting II (4 credits)
  • ACCT 320: Cost Management Systems (3 credits)
  • ACCT 418: Tax Accounting I (3 credits)
  • ACCT 420: Accounting Information Systems (3 credits)
  • ACCT 421: Auditing I (3 credits)
  • BUSN 430: Legal and Social Environment of Business (3 credits)
  • BUSN 489: Strategic Management (Capstone Course) (3 credits)
  • ECON 201: Principles of Microeconomics (3 credits)
  • or ECON 202: Principles of Macroeconomics
  • ENGL 320: Business and Professional Writing (3 credits)
  • FIN 320: Principles of Finance (3 credits)
  • MGMT 320: Foundations of Management (3 credits)
  • MRKT 320: Foundations of Marketing (3 credits)
  • MIS 320: Management Information Systems (3 credits)
  • PHIL 216: Business Ethics (3 credits)
  • TL 116: Business Software Applications (3 credits)
  • STAT 330: Introductory Statistics (3 credits)
  • STAT 331: Regression Analysis (2 credits)
• Accounting Elective (ACCT Prefix) 300-400 Level (6 credits)
• Accounting Elective Courses 300-400 Level (6 credits)
• Accounting Practicum (3 credits)

Degree Requirements and Notes

• All courses for the pre-major and major require a grade of C or better.
• Students must earn a 2.50 institutional cumulative GPA to be admitted into the accounting major and to graduate with a degree.
• Students follow the published curricula for the accounting program of study from the semester/year of entrance in the College of Business to graduation provided enrollment at NDSU has not been discontinued for more than one year.

Minor Requirements

Minor: Accounting

The minor in accounting requires 19 credits. The minor requirements include:

• ACCT 200: Elements of Accounting I (3 credits)
• ACCT 201: Elements of Accounting II (3 credits)
• ACCT 311: Intermediate Accounting I (4 credits)
• ACCT 320: Cost Management Systems (3 credits)
• ACCT 300-400 Level Courses (6 credits)

Minor Requirements and Notes

• To be accepted into the minor program, students must have a 2.50 institutional cumulative GPA.
• To complete a minor, students must earn at least a 2.50 GPA that is based on the courses used to satisfy the minor requirements.
• Courses may not be taken pass/fail.
• Students must also earn a grade of 'C' or better in all courses required for the minor; the only exception is ACCT 200 and ACCT 201, which require grades of 'B' or better.