Accounting Program Mission
The mission of the Accounting Program is to prepare individuals to enter the accounting profession, to strengthen the skills of those already part of the workforce, and to develop lifelong learning skills and professional relationships. Preparation for the accounting profession encompasses learning the functions of accounting, the underlying body of concepts that form accounting theory, and the application of these concepts to practical problems and situations. Since accounting inter-relates with other disciplines, the student is made aware of the multifaceted nature of business. Emphasis is placed on technical knowledge, problem analysis, and solution, information systems, communication, and ethics.
Accounting Program Goals and Outcomes
Student Learning Goals and Student Learning Outcomes
| Student Learning Goals |
Student Learning Outcomes |
| SLG 1: Graduates will be able to demonstrate an understanding of the various functional areas of accounting. |
SLO 1: Graduates will demonstrate a foundational knowledge of Financial Accounting. |
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SLO 2: Graduates will demonstrate a foundational knowledge of Managerial Accounting |
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SLO 3: Graduate will demonstrate a foundational knowledge of Auditing and Attestation. |
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SLO 4: Graduates will demonstrate a foundational knowledge of Individual Federal Income Taxation. |
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SLO 5: Graduates will demonstrate a foundational knowledge of Business Federal Income Taxation. |
| SLG 2: Graduate will be able to demonstrate an understanding of the legal aspects encountered in business. |
SLO 1: Graduate will demonstrate a foundational knowledge of Business Law. |
| SLG 3: Graduates will be able to integrate skills related to technology, research, problem solving, and communication. |
SLO 1: Graduates will be able to use accounting research resources. |
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SLO 2: Demonstrate the integration of accounting and spreadsheets. |
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SLO 3: Graduates will develop a written communication. |
| SLG 4: Graduates will be able to demonstrate the ability to use business knowledge, practices, and theories using effective communication and exhibiting teamwork and management skills. |
SLO 1: Deliver a professional oral presentation using accounting knowledge, practices, and theories. |
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SLO 2: Exhibit the ability to contribute with others to reach a goal. |
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SLO 3: Exhibit the ability to motivate or influence others to reach a goal. |
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 30 semester hours at the undergraduate or graduate levels to meet this requirement.
| 38-40 |
| Principles of Microeconomics | |
| Principles of Macroeconomics | |
| Elementary Statistics | |
| ACCT 200 | Elements of Accounting I | 3 |
| ACCT 201 | Elements of Accounting II | 3 |
| ACCT 315 | Legal Environment of Business | 3 |
| BUS 269 | Professional Ethics | 3 |
| MGMT 301 | Fundamentals of Management | 3 |
| MRKT 321 | Marketing | 3 |
| BIT 220 | Management Information Systems | 3 |
| BIT 302 | | 3 |
| BOTE 247 | Spreadsheet Applications | 3 |
| FIN 353 | Principles of Financial Management | 3 |
| 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 Property Transactions and Business Entities | 3 |
| ACCT 430 | Auditing/Assurance Concepts and Practices | 3 |
| ACCT 480 | Controllership | 3 |
| Payroll and Bookkeeping Services | |
| Government/Not-For-Profit Accounting | |
| Business Law II | |
| Fraud Examination | |
| Accounting Information Systems | |
| Energy Law | |
| Advanced Auditing and Assurance | |
| Special Topics | |
BIT 347 | | |
| Internship | |
| Money and Banking | |
| Entrepreneurial Finance | |
| Financial Analysis and Valuation | |
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| Total Hours | 120-122 |
