BSU Catalog Home | Accounting Course Descriptions


Department of Accounting
Decker Hall 218-755-2907


Dr. Sandra Kranz (Chair;, Dr. Leah Carpenter, Mr. George Gardner, Mr. David M. Massaglia, Dr. Medhi Sheikholeslami

Areas of Study

Accounting is an information system that represents the economic resources and responsibilities of business or non-business enterprises. Monitored over time, it is used as a decision-making tool for the allocation of resources and evaluation of responsibilities.

Accounting information affects major economic decisions that have national and even global impact. The Accounting program teaches the analytical, theoretical, communication, and leadership skills necessary for effective accounting and for advancement in public, private, government, and fraud examination careers.

Upon graduation, Accounting majors may write the Uniform Certified Public Accounting Examination, the Certified Internal Auditor Examination, the Certified Management Accountant Examination, and/or the Certified Fraud Examination. Certificates are issued upon attainment of a satisfactory score and completion of appropriate credits and work experience.


See Section II, Enrollment for required high school preparation.

Recommended High School Courses

Higher Mathematics

Second Majors and Minors

Students are encouraged to discuss with their advisor the option of a second major, minor, or field of emphasis that might strengthen or complement their major.

Career Directions

Financial Accounting
Fraud Examination
Government Accounting
Management Accounting
Public Accounting (Certified Public Accountant)

Credit Requirement

Transfer Students: At least one-third of the credits to be included in the major must be successfully completed at Bemidji State University.

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