Bachelor of Science Degree - Accounting (Professional Track)

Degree Requirements:

General Education Course Requirements

Pre-Major Courses

Accounting Major (Business Core)

Accounting Core

Electives

A cumulative GPA of 2.25 or higher is required for graduation

Degree available in Bismarck and online

Student Learning Outcomes

Business Core Intended Learning Outcomes

  1. Students will be able to identify and apply the fundamental theories and practice of management including planning, organizing, leading and controlling (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V, and VI).
  2. Students will be able to apply analytical problem solving techniques used to diagnose, recommend, and communicate solutions to business problems (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V and VI).
  3. Students will be able to demonstrate the concepts in the areas of leadership, management, law, and international business (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V and VI).
  4. Students will be able to construct professional forms of communication (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V and VI).
  5. Students will be able to integrate core business fundamental concepts and theories to make strategic decisions (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V and VI).

 

Accounting Intended Student Learning Outcomes

 

  1. Students will be able to apply the conceptual framework of financial accounting and reporting in business situations (this learning outcome directly addresses Institutional Learning Outcomes II and VI).
  2. Students will be able to explain the various costing systems and define the role cost plays in decision-making (this learning outcome directly addresses Institutional Learning Outcomes II and VI).
  3. Students will be able to define the international dimensions of accounting and the business environment (this learning outcome directly addresses Institutional Learning Outcomes I, II, V and VI).
  4. Students will be able to describe the federal tax laws as they apply to both individuals and business entities as well as to explain auditing theories, standards, and procedures to organizations (this learning outcome directly addresses Institutional Learning Outcomes II and VI).

Requirements

Professional Exam Requirements

Students earning a Bachelor of Science degree with a major in Accounting at Dickinson State University will have fulfilled the educational requirements to take the professional examinations required to become a Certified Management Accountant (CMA), Certified Fraud Examiner (CFE), Certified Internal Auditor (CIA), and 128 of the total 150 hours of education required to apply to become a Certified Public Accountant (CPA).

In order to be qualified to be a Certified Public Accountant (CPA), a student must have 150 college level semester hours with a minimum of a baccalaureate degree. Every state determines what qualifications an applicant must meet to take the CPA exam.

Students planning to take any of the professional exams should consult with their accounting advisor to determine the exact requirements that must be met.

General Education Course Requirements

 UNIV 100
 Freshman Seminar
 1
 Group I   (A)
 ENGL 110 or ENGL 111H*
 3
 Group I   (B)
 ENGL 120 or ENGL 121H*
 3
 Group I   (C)
 COMM 110 or COMM 111H*
 3
 Group I   (D)
 CSCI 101
 3
 Group II  (A)
 Natural Science course and lab
 4
 Group II  (B)
 Mathematics course (See Pre Major Core)** 
 3
 Group III (A)
 Foundational Expression                                                                                   
 3
 Group III (B)
 Literary Expression
 3
 Group III (C)
 Applied Expression
 3
 Group IV (A)
 Historical Perspective  3
 Group IV (B)
 Human Behavior
 3
 Group IV (C)
 Social Interaction (See Pre Major Core)**
 3
 Group V
 See catalog
 
 Group VI
 HPER 100
 2

Grade of "C" or better is required for ENGL 110, ENGL 111H*, ENGL 120, and ENGL 121H*

*TR Scholars

**6 General Education credits met in Pre Major Core

Total Credit Hours:34

Pre-Major Courses

Requires a “C” or better in each course except MATH 146 (requires a passing grade only).

ACCT 200Elements Of Accounting I

3

ACCT 201Elements Of Accounting II

3

BOTE 247Spreadsheet Applications

3

 

ECON 201Principles Of Microeconomics

3

MEETS Group IV-C General Education Requirement

 

ECON 202Principles Of Macro-Economics

3

 

MATH 146Applied Calculus I

3

MEETS Group II-B General Education Requirement

 

MATH 305Probability and Statistics

4

Total Credit Hours:22

Accounting Major (Business Core)

Pre-Major courses listed above require a “C” or better (except MATH 146 which requires a passing grade only) before taking the Business Major Required Core Courses.

ACCT 315Business Law I

3

BADM 388Management Information Systems

3

BADM 485Business Policy

4

FIN 326Managerial Finance

3

MRKT 301Principles of Marketing

3

Total Credit Hours:16

Accounting Core

ACCT 301Computerized Accounting

3

ACCT 305Cost Accounting

3

ACCT 310Government & Nonprofit Acct

3

ACCT 316Business Law II

3

ACCT 330Financial Statement Analysis

3

ACCT 331Intermediate Accounting I

4

ACCT 332Intermediate Accounting II

4

ACCT 333Income Tax I

4

ACCT 406Advanced Accounting

3

ACCT 407Auditing I

4

ACCT 422Business Valuation

3

FIN 300Financial Institutions and Markets

3

FIN 328Investments

3

FIN 426Corporate Finance

3

FIN 430International Finance

3

Total Credit Hours:49

Total Credit Hours:121

BUSINESS ELECTIVES (None needed for degree)

Select 29 credit hours from any ACCT, BADM, BOTE ENTR, FIN or MRKT courses numbered above 200, not already included in major to meet the 150 credit hour requirement to sit for the CPA Exam.

 

Total Credit Hours: 150