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Bachelor of Science Degree - Accounting

Degree Requirements:

General Education Courses

Pre-Major Courses

Accounting Major Courses

Business Core Courses

Accounting Core Courses

Electives

A cumulative GPA of 2.25 or higher is required for graduation

Degree available in Bismarck and online

Student Learning Outcomes

The undergraduate program in Accounting will enable students to:

  1. Apply the knowledge and demonstrate an understanding of accounting, including financial and managerial accounting with a clear understanding of financial statements as well as cost concepts and international accounting (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V, and VI).
  2. Apply the knowledge and demonstrate an understanding of economics, including basic economic concepts, microeconomics, macroeconomics, and international economics (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V, and VI).
  3. Apply the knowledge and demonstrate an understanding of management, including the management process, organizational behavior, strategy, policy, international and cross-cultural management, and entrepreneurship (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V, and VI).
  4. Apply the knowledge and demonstrate an understanding of quantitative business analysis, including probability, statistics, and management science (this learning outcome directly addresses Institutional Learning Outcomes II and VI).
  5. Apply the knowledge and demonstrate an understanding of information systems, including information systems in business and society, information technology concepts, business information systems, and systems development (this learning outcome directly addresses Institutional Learning Outcomes II, III, and VI).
  6. Apply the knowledge and demonstrate an understanding of finance, including corporate finance, investments, and international finance (this learning outcome directly addresses Institutional Learning Outcomes I, III, and V).
  7. Apply the knowledge and demonstrate an understanding of marketing, including identifying attractive markets, marketing institutions, and international marketing (this learning outcome directly addresses Institutional Learning Outcomes I, II, III, V, and VI).
  8. Apply the knowledge and demonstrate an understanding of the legal and social environment, including the legal environment, regulatory environment, business relationships, ethics, and social responsibility (this learning outcome directly addresses Institutional Learning Outcomes II and VI).
  9. Apply the knowledge and demonstrate an understanding of the international issues in relationship to all areas of business (this learning outcome directly addresses Institutional Learning Outcomes I, II, and V).
  10. Apply the conceptual framework of financial accounting and reporting in business situations (this learning outcome directly addresses Institutional Learning Outcomes II and VI).
  11. Demonstrate an understanding of the various costing systems and the role cost plays in decision-making (this learning outcome directly addresses Institutional Learning Outcomes II and VI).
  12. Demonstrate an understanding of the international dimensions of accounting and the business environment (this learning outcome directly addresses Institutional Learning Outcomes I, II, V, and VI).
  13. Demonstrate an understanding of the federal tax laws and their application to both individuals and business entities. Demonstrate an understanding of auditing theories, standards, and procedures. (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 Examination (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.

The following are required as part of General Education

Requires a “C” or better in each course; ENGL 111H, ENGL 121H - For TR Scholars only.

COMM 216Intercultural Communication

3

ECON 201Principles of Microeconomics

3

 

ENGL 110College Composition I

3

Or

ENGL 111HHonors Composition I

3

 

ENGL 120College Composition II

3

Or

ENGL 121HHonors Composition II

3

 

MATH 146Applied Calculus I

3

MATH 305Probability and Statistics

4

Total Credit Hours:19

Pre-Major Courses

Requires a “C” or better in each course.

ACCT 200Elements of Accounting I

3

ACCT 201Elements of Accounting II

3

BOTE 210Business Communication

3

BOTE 247Spreadsheet Applications

3

ECON 202Principles of Macroeconomics

3

Total Credit Hours:15

Accounting Major Courses

Business Core

General Education courses and the Pre-Major courses listed above require a “C” or better before taking the Business Core courses.

ACCT 315Business Law I

3

BADM 336Management and Leadership

3

BADM 356Organizational Behavior

3

BADM 369Business Ethics and Critical Thinking

3

BADM 376Production/Operations Management

3

BADM 388Management Information Systems

3

BADM 455International Business

3

BADM 485Business Policy

4

ENTR 366Entrepreneurship

3

FIN 326Managerial Finance

3

MRKT 301Principles of Marketing

3

Total Credit Hours:34

Accounting Core

ACCT 301Computerized Accounting

3

ACCT 305Cost Accounting

3

ACCT 316Business Law II

3

ACCT 331Intermediate Accounting I

4

ACCT 332Intermediate Accounting II

4

ACCT 333Income Tax I

4

ACCT 406Advanced Accounting

3

ACCT 407Auditing I

4

Choose two of the three following options:
ACCT 310Government and Nonprofit Accounting

3

ACCT 330Financial Statement Analysis

3

ACCT 334Income Tax II

3

ACCT 422Business Valuation

3

Total Credit Hours:37

Business Electives

Select 20 credit hours to meet the 150 hour requirement to sit for the CPA Exam.

ACCT 210Accounting Community and Professional Development

1

ACCT 351Fraud Examination

3

ACCT 408CPA Review - Regulation

3

ACCT 409CPA Review Financial Accounting and Reporting

3

ACCT 410CPA Review - Audit

3

ACCT 411CPA Review - Business Environment and Concepts

3

ACCT 412Auditing II

3

 

ACCT 497Accounting Internship, Externship, Cooperative Education

1-6

Three Credits Required

 

BADM 270Business Leadership Seminar

1

BADM 310SIFE Service Learning and Community

1

BADM 346Human Resource Management

3

BADM 364Electronic Commerce and Social Networking

3

BADM 420International Management

3

BADM 436Staffing and Workforce Diversity

3

BADM 452Compensation Management

3

BADM 456International Business Strategy

3

BADM 460Human Resource Development

3

BADM 465Labor Relations

3

BADM 466Business Research

3

 

BADM 497Business Administration Internship, Externship, Cooperative Education

1-6

Three Credits Required

 

BADM 499Special Topics, Readings

1-6

Three Credits Required

 

FIN 300Financial Institutions and Markets

3

FIN 320Personal Finance

3

FIN 328Investments

3

FIN 426Corporate Finance

3

FIN 430International Finance

3

MRKT 340Advertising and Sales Promotion

3

MRKT 357International Marketing

3

MRKT 386Retail Management

3

 

MRKT 491Business Administration Seminar: Marketing

1-6

Three Credits Required

 

Total Credit Hours: 91