Concentration in Accounting

An MBA concentration in accounting allows students to apply for admission to the MBA Program in order to fulfill the 150-hour requirement for taking the CPA examination. The 150-hour requirement has been adopted by most states in the U.S. The accounting concentration enables student to receive graduate accounting instruction for individuals currently entering the profession, for those individuals currently in the accounting profession wishing to participate in graduate instruction, and by those in other lines of work or who do not currently have an undergraduate accounting degree who wish to be involved in the accounting profession.

Individuals participating in the accounting concentration must have the following undergraduate courses:

• Two courses in accounting principles,
• Two courses in intermediate accounting, and
• One course each in accounting information systems, and managerial/cost accounting,
• Once course in auditing, and
• One courses in tax (24-26 hours).

The accounting concentration requires:

Acct 509 - Accounting Information for Decision and Control, and The non-thesis MBA with Accounting concentration requires 12 hours of cognate electives. The 12 hours may be 300-, 400-, or 500- level courses (maximum of 6 hours at the 300- or 400- level). The thesis MBA with Accounting concentration receives 9 hours of cognate electives. The 9 hours may be 300-, 400-, or 500- level courses (maximum of 6 hours at the 300-, or 400- level). Three elective courses (9 hours) based on the desired career path of the student. The nine hours may be 300-400 level courses (maximum of 6 hours) not considered part of the student’s undergraduate program, and graduate level courses. In most cases, individuals seeking the accounting concentration will select an accounting topic for the Independent Study.

Accounting Concentrations Prerequisites:

• Acct 200 Elements of Accounting I
• Acct 201 Elements of Accounting II
• Acct 301 Intermediate Accounting I
• Acct 302 Intermediate Accounting II
• Acct 309 Accounting Information Systems
• Acct 320 Accounting for Production
• Choose one of the following: 
  Acct 405 Assurance Services 
  Acct 406 Independent Assurance
• Choose one of the following:
  Acct 410 Federal Individual Income Tax 
  Acct 411 Business Income Taxation

* The first and last semesters have to be completed at UND. 
* The accounting concentration fulfills the 150-hours requirement for taking the CPA examination.
* Students seeking the accounting concentration usually select an accounting topic for the independent study. 
* Prerequisite courses total 24-26 credits.

 Non-Thesis with Accounting Concentrations

•  Acct 509  Accounting Information for Decision and Control   3 credits
• Cognate Elective Selected 300-, 400-, 500-level concentration course  3 credits
• Cognate Elective Selected 300-, 400-, 500-level concentration course 3 credits
• Cognate Elective Selected 500-level concentration course 3 credits
• Cognate Elective Selected 500- level concentration course 3 credits 
                                                       Non-Thesis Program Total (Concentration) =  36

Thesis with Accounting Concentrations

• Acct 509  Accounting Information for Decision and Control  3 credits
• Cognate Elective Selected 300-, 400-, 500-level concentration course 3 credits
• Cognate Elective Selected 300-, 400-, 500-level concentration course 3 credits
• Cognate Elective Psyc 541, Soc 520, or Pols 500 3 credits
• Thesis related to Accounting 4 credits 
                                                               Thesis Program Total (Concentration) = 37

Concentration in International Business

The International Business Concentration requires an additional 3 semester credits, thus making the MBA with the International Business Concentration a total of 36 semester hours.

The concentration in International Business includes the following components:

• UND and the respective foreign college/university must have a formal course transfer agreement in place prior to the approval of the student's international experience.
• Students will be admitted to the MBA program. Those students admitted under qualified status must take significant progress towards satisfying needed prerequisite courses. Approval of the MBA Director is necessary for inclusion in the International Business concentration.
• Students will complete the first and last semesters of their program of study at UND.
• Students will take a maximum of nin semester hours from a foreign college/university to be approved for inclusion in their program of study. Students may take additional courses, but they will not be included as part of the MBA program. Courses to be taken at the foreign college/university that are to be include in the program of study must be approved by the MBA Director prior to registration.
• Students are expected to take a workshop or course of study in cultural language studies from the foreign college/university beyond the nine semester hours of coursework mentioned above.

Non-Thesis with International Business Concentration

 Cultural Studies   Workshop or Course in cultural/language studies at international university 
 International       MBA director approved international university course     3 Credits
 International       MBA director approved international university course     3 credits 
 International       MBA director approved international university course     3 credits  
 International       MBA director approved international university course     3 credits
                                                                 Non-thesis Program Total (Concentration)= 36   

Thesis with International Business Concentration 

Cultural Studies Workshop or Course in cultural/language studies at international university 
International  MBA director approved international university course  3 credits 
International MBA director approved international university course   3 credits 
International MBA director approved international university course   3 credits 
Thesis  4 credits 
                                                                       Thesis Program Total (Concentration) = 37