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Accounting Areas of Study


Accounting Major, B.S.

Note: Transfer students majoring in Accounting must take a minimum of 24 semester credits from the Bemidji State University Accounting major. Twelve of these credits must be Accounting courses numbered 3000 or above.

I. Required Courses

ACCT 1101 Principles of Accounting I (3 credits)
ACCT 1102 Principles of Accounting II (3 credits)
ACCT 3100 Introduction to Professional Accounting (3 credits)
ACCT 3110 Accounting Systems (3 credits)
ACCT 3201 Intermediate Accounting I (3 credits)
ACCT 3202 Intermediate Accounting II (3 credits)
ACCT 3300 Government Accounting (3 credits)
ACCT 3301 Cost Accounting I (3 credits)
ACCT 3302 Cost Accounting II (3 credits)
ACCT 3404 Income Taxes I (3 credits)
ACCT 4110 Advanced Accounting (3 credits)
ACCT 4210 Auditing I (3 credits)
BUAD 2231 Business Statistics I (3 credits)
BUAD 2280 Computer Business Applications (3 credits)
BUAD 3321 Business Law I (3 credits)
BUAD 3322 Business Law II (3 credits)
BUAD 3351 Management (3 credits)
BUAD 3361 Marketing (3 credits)
BUAD 3771 Financial Management (3 credits)
BUAD 4559 Business Policy (3 credits)
ECON 2000 Markets and Resource Allocation (3 credits)
ECON 2100 Macroeconomics and the Business Cycle (3 credits)
MATH 1170 College Algebra (3 credits)
(A MATH course from Liberal Education Category 4 at a higher level than College Algebra may be substituted for this requirement.)

Subtotal 69 Credits

II. Required Electives

Select 3 credits of electives in Accounting or Business Administration with consent of advisor.

Subtotal 3 Credits

Total Semester Credits Required for Major 72 Credits

A Total of 128 Semester Credits is Required for a Bachelor's Degree


SUGGESTED SEMESTER SCHEDULE FOR ACCOUNTING MAJOR, B.S.

The following is a list of courses arranged by year. This schedule is intended to help students plan their courses in an orderly fashion; however, these are only suggestions and the program is flexible. Students should consult with their assigned advisors prior to enrolling for courses.

Freshman

MATH 1170 College Algebra
Liberal Education requirements

Sophomore

ACCT 1101 Principles of Accounting I
ACCT 1102 Principles of Accounting II
(the above two courses may be taken as a freshman)

BUAD 2231 Business Statistics I
BUAD 2280 Computer Business Applications
ECON 2000 Markets and Resource Allocation
ECON 2100 Macroeconomics and the Business Cycle
Complete Liberal Education requirements

Junior

ACCT 3100 Introduction to Professional Accounting (may be taken as a sophomore)
ACCT 3110 Accounting Systems
ACCT 3201 Intermediate Accounting I
ACCT 3202 Intermediate Accounting II
ACCT 3300 Government Accounting
ACCT 3301 Cost Accounting I
ACCT 3302 Cost Accounting II
BUAD 3321 Business Law I
BUAD 3322 Business Law II
BUAD 3351 Management
BUAD 3361 Marketing

Senior

ACCT 3404 Income Taxes I
ACCT 4110 Advanced Accounting
ACCT 4210 Auditing I
BUAD 3771 Financial Management
BUAD 4559 Business Policy
Elective in Accounting


Accounting Information Systems Emphasis

Students combining the following additional required courses into their accounting major will earn the Accounting Information Systems Emphasis on their degrees.

Note: Asterisked (*) courses have prerequisites not required in the major.

I. Required Courses

BUAD 3281 Decision Support Systems (3 credits)
*BUAD 3384 Systems Analysis and Design (3 credits)
BUAD 4385 Data Modeling and Design (3 credits)

Subtotal 9 Credits

II. Required Electives

Select one of the following:
BUAD 3381 Management Information Systems (3 credits)
BUAD 3383 Data Communications (3 credits)

Subtotal 3 Credits
Total Semester Credits Required for Field of Emphasis 12 Credits


Certified Public Accounting Emphasis

Effective July 1, 2006, Minnesota residents may take the Uniform Certified Public Accountant Examination after completing a baccalaureate degree in accounting, but they must also earn a minimum of 150 semester hours and have one year of qualifying work experience in order to become a Certified Public Accountant. Students who wish to complete 150 semester hours before leaving campus may choose to add an emphasis or minor to their major. The following additional required courses will earn the Certified Public Accounting Emphasis on their degree, as long as their total semester credits earned is a minimum of 150.

ACCT 3140 Fraud Examination (3 credits)
ACCT 3405 Income Taxes II (3 credits)
ACCT 4310 Auditing II (3 credits)
ACCT 4510 Specialized Accounting Problems (3 credits)
BUAD 4323 Advanced Problems in Business Law (3 credits)
Select additional elective credits with consent of advisor.


Accounting Minor

Students minoring in Accounting must select 9 semester credits in the minor which are not repeated in their major.

I. Required Courses

ACCT 1101 Principles of Accounting I (3 credits)
ACCT 1102 Principles of Accounting II (3 credits)
ACCT 3100 Introduction to Professional Accounting (3 credits)
BUAD 2280 Computer Business Applications (3 credits)

Subtotal 12 Credits

II. Required Elective Sequence

Select one of the following sequences:
  1. ACCT 3201 Intermediate Accounting I (3 credits)
    ACCT 3202 Intermediate Accounting II (3 credits)
    Select one of the following:
    ACCT 3117 Managerial Analysis (3 credits)
    ACCT 3140 Fraud Examination (3 credits)
    ACCT 3404 Income Taxes I (3 credits)
    ACCT 4110 Advanced Accounting (3 credits)

  2. ACCT 3301 Cost Accounting I (3 credits)
    ACCT 3302 Cost Accounting II (3 credits)
    Select one of the following:
    ACCT 3140 Fraud Examination (3 credits)
    ACCT 3201 Intermediate Accounting I (3 credits)
    ACCT 3404 Income Taxes I (3 credits)

  3. ACCT 3404 Income Taxes I (3 credits)
    ACCT 3405 Income Taxes II (3 credits)
    Select one of the following:
    ACCT 3117 Managerial Analysis (3 credits)
    ACCT 3140 Fraud Examination (3 credits)
    ACCT 3201 Intermediate Accounting I (3 credits)

Subtotal 9 Credits

Total Semester Credits Required for Minor 21 Credits


Fraud Examination Minor

Accounting, Business Administration, and Criminal Justice majors who are minoring in Fraud Examination must select 9 semester credits in the minor that are not repeated in their major.

Note: Asterisked(*) courses have prerequisites not included in this minor.

I. Required Courses

ACCT 1101 Principles of Accounting I (3 credits)
ACCT 1102 Principles of Accounting II (3 credits)
ACCT 3140 Fraud Examination (3 credits)
BUAD 3520 Business Ethics (3 credits)
CRJS 1120 Criminal Justice and Society (4 credits)

Subtotal 16 Credits

II. Required Electives

Select one course from each of the following groups:
  1. ACCT 3100 Introduction to Professional Accounting (3 credits)
    ACCT 3117 Managerial Analysis (3 credits)
    ACCT 3118 Financial Statement Analysis (3 credits)
    *ACCT 4210 Auditing I (3 credits)
  2. BUAD 2220 Law and Business (3 credits)
    BUAD 3321 Business Law I (3 credits)
    CRJS 3358 Criminal Law (4 credits)

Subtotal 7 Credits

Total Semester Credits Required for Minor 23 Credits


Business Administration Minor

See Business Administration section in this catalog.


Management Information Systems Minor

See Business Administration section in this catalog.


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