Bachelor of Accountancy
As one of two programs, the Bachelor of Accountancy is designed for students interested in becoming Certified Public Accountants (CPA). The CPA is a national designation that requires passage of a qualifying examination.
According to North Dakota law and rules of the North Dakota State Board of Accountancy, individuals are currently eligible to sit for the Uniform Certified Public Accountant Examination with a bachelor's degree that includes at least 24 hours of accounting beyond Elements and 30 hours of business courses and at least 150 semester hours of college courses.
The B.Acc. program meets the current requirements for accounting and business courses. However, the B.Acc. program does not meet the 150 hour requirement. Students interested in becoming CPAs should be prepared to either extend their undergraduate program by an additioanl 24 credit hours or to continue their study at the graduate level. The most likely graduate alternative would be the Master of Business Administration (MBA).
Students may be admitted to the College of Business & Public Administration and may elect a major within a business discipline after completing at least 60 semester hours at UND or other accredited institutions.
They must also have earned a minimum grade point average of 2.50 (2.0 is C) in all courses attempted and a “C” or better in the six courses comprising a sophomore-level pre-business core.
Students planning to transfer to UND from a junior college should enroll in only those junior college business courses that are offered as freshman or sophomore level courses at UND.
Goals and Objectives
Goal 1: Accounting graduates will have a basic understanding of technical knowledge in accounting.
Students will demonstrate the understanding of basic technical knowledge in the area of financial accounting and reporting (including governmental and nonprofit).
Students will demonstrate the understanding of basic technical knowledge in the area of cost/managerial accounting.
Students will demonstrate the understanding of basic technical knowledge in the area of auditing and attest services.
Students will demonstrate the understanding of basic technical knowledge in the area of taxation.
Students will demonstrate the understanding of basic technical knowledge in the area of business law.
Goal 2: Accounting graduates will have the ability to communicate effectively as an entrant in the accountancy profession.
Students will be able to deliver a professional oral presentation.
Students will be able to develop a professional written communication.
Goal 3: Accounting graduates will have the ability to access accounting standards and provide solutions to accounting issues.
Students will demonstrate the ability to access accounting standards.
Students will demonstrate the ability to identify the relevant section(s) of the accounting standards for a given issue.
Students will demonstrate the ability to develop a reasonable solution, based on accounting standards, for an accounting issue.
Goal 4: Accounting graduates will have an understanding that a professional accountant must act with professional integrity and responsibility.
Students will demonstrate an understanding of the need for accountants to act with integrity.
Students will demonstrate current knowledge of a professional code of conduct for accountants.
Students will demonstrate current knowledge of legal responsibilities for professional accountants.
Required 126 credits (36 of which must be numbered 300 or above, and 60 of which must be from a 4-year institution)
Essential Studies Requirements (See University ES listing)
|College of Business and Public Administration Requirements|
|ACCT 200||Elements of Accounting I||3 credits|
|ACCT 201||Elements of Accounting II||3 credits|
|ACCT 315||Business Law I||3 credits|
|ISBC 117||Personal Productivity with Information Technology||1 credit|
|ISBC 217||Fundamentals of Computer Information Systems||3 credits|
|ECON 201||Principles of Microeconomics||3 credits|
|ECON 202||Principles of Macroeconomics||3 credits|
|ECON 210||Introduction to Business and Economics Statistics||3 credits|
|ECON 303||Money and Banking||3 credits|
|MATH 103||College Algebra||3 credits|
|MATH 146||Applied Calculus I||3 credits|
|MGMT 300||Principles of Management||3 credits|
|MGMT 301||Operations Management||3 credits|
|FIN 310||Principles of Financial Management||3 credits|
|MGMT 475||Strategic Management||3 credits|
|MRKT 305||Marketing Foundations||3 credits|
|POLS 115||American Government I||3 credits|
|COMM 110||Fundamentals of Public Speaking||3 credits|
|Select one of the following:||3 credits|
|ANTH 171||Introduction to Cultural Anthropology|
|PSYC 111||Introduction to Psychology|
|SOC 110||Introduction to Sociology|
|Total Credits||55 credits|
|ACCT 218||Advanced Spreadsheet Applications||3 credits|
|ACCT 301||Intermediate Accounting 1||3 credits|
|ACCT 302||Intermediate Accounting II||3 credits|
|ACCT 309||Accounting Information Systems||3 credits|
|ACCT 316||Business Law II||3 credits|
|ACCT 320||Cost Accounting||3 credits|
|ACCT 401||Advanced Accounting||3 credits|
|ACCT 405||Assurance Services||3 credits|
|ACCT 411||Business Income Taxation||3 credits|
|ACCT 450||Contemporary Issues in Accounting||3 credits|
|Select two of the following:|
|ACCT 312||Fund Accounting||3 credits|
|ACCT 403||Contemporary Accounting Theory||3 credits|
|ACCT 406||Independent Assurance||3 credits|
|ACCT 410||Federal Individual Income Tax||3 credits|
|ACCT 412||Advanced Tax||3 credits|
|ACCT 416||Advanced Business Law||3 credits|
|Total Credits||36 credits|
Students must complete at least 90 semester hours of non-accounting courses. (Note: ACCT 218 - Advanced Spreadsheet Applications and business law courses are not considered accounting courses for this requirement.)