Accounting
Accounting is the analysis, interpretation and communication of financial information about the resources of an organization and the use of those resources. Accountants help others make business decisions and provide auditing, tax, and consulting services.
The Program
The accounting major offered by the College of Business prepares students for entry-level positions in public accounting, corporate accounting, government accounting and nonprofit accounting. The accounting curriculum includes accounting and business courses with a wide range of other courses selected to help develop well-rounded graduates. Courses in other areas of business help students understand how their work relates to marketing, management and finance. Computer and information systems courses give students the ability to apply accounting knowledge using computers—a very important skill in today’s business environment.
North Dakota law requires that persons who sit for the Certified Public Accountant (CPA) professional examination must complete 150 semester hours of college education. Students have the opportunity to meet this requirement through a combination of the undergraduate accounting major and the Master of Accountancy (MAcc) degree offered at North Dakota State University.
To succeed in the accounting profession, an individual should have excellent problem-solving skills and be able to use Excel to analyze and interpret accounting information. Good communication skills are essential to be able to present information to others, both verbally and in written form. Interpersonal skills and the ability to work with others are also important.
Career Opportunities
The employment opportunities for an accountant are many and varied. An accountant could find a position in public accounting, private industry, government, or nonprofit organizations.
The most recognized professional designation in accounting is the CPA. Achieving this certification involves passing a comprehensive examination and meeting other requirements set by each state. CPAs employed by public accounting firms provide auditing, tax and advisory services to businesses, other organizations and to the general public. However, CPAs work in all types of organizations.
Management accountants provide services directly to their employer, instead of to other organizations, as public accountants do. These services include measuring and controlling costs and budgeting. These specialists may earn the Certified Management Accountant (CMA) designation.
Internal auditors also provide services directly to the organization that employs them. These accountants are concerned with determining whether the organization is following prescribed organizational policies and procedures along with safeguarding organizational assets. Internal auditors may earn the Certified Internal Auditor (CIA) designation.
An accountant may also work in the areas of government or nonprofit accounting. Governmental accountants work for federal, state or local government agencies. The duties of governmental accountants include the control of tax revenues and expenditures. Nonprofit organizations, such as charities and universities, also need the services of an accountant.
Forensic accounting is a another area of accounting concerned with the detection, investigation and prevention of fraud and white-collar crimes. A Certified Fraud Examiner (CFE) is a specialist in the detection and/or deterrence of a wide variety of fraudulent conduct—from discovering employees or executives who misappropriate company assets to assisting investors who are defrauded in the course of commercial transactions.
Accountants also are employed in the academic sector to teach accounting courses, conduct research and write educational materials such as textbooks.
Internship
Accounting majors are able to gain experience at professional level jobs through internships. These experiences are most commonly completed during the final two years of the program. The experience can include employment during the summer, during the school year or both. Students’ wages vary with the career field and job complexity.
A minimum of 300 hours of work is required to meet the internship requirement. Students should arrange their internships in consultation with their faculty advisor and NDSU’s Career Center.
Admission to the Professional Program
Students enter the College of Business as a pre-major student. Admission into the professional program requires the completion of the following pre-College requirements with a grade of ‘C’ or higher: ENGL 120, MATH 144, ECON 201 or 202, SOC 110 or PSYC 111, and COMM 110 and an institutional cumulative grade point average (GPA) of 2.5. Once enrolled in the Business Professional Program, students are assessed a differential tuition rate. This differential tuition helps cover additional expenses associated with the professional program(s).
Accounting Plan of Study
Please note this is a sample plan of study and not an official curriculum. Actual student schedules for each semester will vary depending on start year, education goals, applicable transfer credit, and course availability. Students are encouraged to work with their academic advisor on a regular basis to review degree progress and customize an individual plan of study.
Freshman | ||||||||
Fall | Credits | Spring | Credits | |||||
ENGL 110 College Composition I | 4 | COMM 110 Fundamentals of Public Speaking | 3 | |||||
PSYC 111 or SOC 110 Introduction to Psychology or Introduction to Sociology | 3 | ENGL 120 College Composition II | 3 | |||||
Gen Ed Humanities & Fine Arts/Gen Ed Cultural Diversity | 3 | MATH 144 Mathematics for Business | 4 | |||||
Gen Ed Wellness | 2 | Gen Ed Science & Technology (w/lab) | 4 | |||||
Non-Major Elective | 3 | Non-Major Elective | 3 | |||||
15 |
| 17 | ||||||
Sophomore | ||||||||
Fall | Credits | Spring | Credits | |||||
ACCT 200 Elements of Accounting I | 3 | ACCT 201 Elements of Accounting II | 3 | |||||
ECON 201 Principles of Microeconomics | 3 | ECON 202 Principles of Macroeconomics | 3 | |||||
MIS 116 Business Use of Computers | 3 | PHIL 216 Business Ethics | 3 | |||||
STAT 330 Introductory Statistics | 3 | STAT 331 Regression Analysis | 2 | |||||
Non-Major Elective | 4 | Gen Ed Science & Technology | 3 | |||||
16 |
| 14 | ||||||
Junior | ||||||||
Fall | Credits | Spring | Credits | Summer | Credits | |||
ACCT 311 Intermediate Accounting I | 4 | ACCT 312 Intermediate Accounting II | 4 | ACCT 3971 Cooperative Education | 3 | |||
ACCT 320 Cost Management Systems | 3 | ACCT 420 Accounting Information Systems | 3 |
| ||||
ENGL 320 Business & Professional Writing | 3 | BUSN 430 Legal & Social Environment of Business | 3 |
| ||||
MRKT 320 Foundations of Marketing | 3 | MGMT 320 Foundations of Management | 3 |
| ||||
MIS 320 Management Information Systems | 3 |
|
| |||||
| 16 |
| 13 |
| 3 | |||
Senior | ||||||||
Fall | Credits | Spring | Credits | |||||
ACCT 318 or 418 Taxation in Management Decisions or Tax Accounting | 3 | BUSN 489 Strategic Management | 3 | |||||
ACCT 421 Auditing I | 3 | 300-400 Level Business Electives (2) | 6 | |||||
FIN 320 Principles of Finance | 3 | 300-400 Level Accounting Elective | 3 | |||||
300-400 Level Business Elective | 3 | |||||||
Non-Major Elective | 4 | |||||||
16 |
| 12 | ||||||
Total Credits: 122 | ||||||||
1 | Complete one of the following options: ACCT 413 Internship, ACCT 397 Cooperative Education Program, UNIV 492 Study Abroad Program, or AGEC 371 Export Management. Requires successful completion of ACCT 311 and faculty advisor's prior approval. |
View NDSU equivalencies of transfer courses at: www.ndsu.edu/transfer/equivalencies
Barry Hall
Room 200
Barry Hall is located in downtown Fargo at 811 2nd Ave. N. (Campus Map)
Contact Information
Accounting and Information Systems
North Dakota State University
Dept 2410 PO Box 6050
Fargo, ND 58108-6050
Phone: (701) 231-5845
Web: www.ndsu.edu/business/programs/undergraduate/majors/
Office of Admission
North Dakota State University
Ceres 114
Dept 5230 PO Box 6050
Fargo, ND 58108-6050
Phone: (701) 231-8643 / Fax: (701) 231-8802
Email: NDSU.Admission@ndsu.edu
Web: www.ndsu.edu/admission/
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