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Accounting Course Descriptions
BSU
Catalog Home | Accounting Program |
Accounting Course Descriptions
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.
ACCT 1101 Principles of Accounting I (3 credits)
ACCT 1102 Principles of Accounting II (3 credits)
BUAD 2231 Business Statistics I (3 credits)
BUAD 2280 Microcomputer Business Applications (3 credits)
BUAD 3351 Management (3 credits)
BUAD 3361 Marketing (3 credits)
BUAD 3771 Financial Management (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.)
- Business writing requirement:
- ENGL 2101 Intermediate Writing (3 credits)
or ENGL 2150 Technical Writing (3 credits)
Subtotal 33 Credits
ACCT 3100 Introduction to Professional Accounting (2 credits)
ACCT 3110 Accounting Systems (3 credits)
ACCT 3201 Intermediate Accounting I (4 credits)
ACCT 3202 Intermediate Accounting II (4 credits)
ACCT 3300 Government Accounting (2 credits)
ACCT 3301 Cost Accounting I (3 credits)
ACCT 3302 Cost Accounting II (3 credits)
ACCT 3404 Income Tax I (4 credits)
ACCT 4110 Advanced Accounting (4 credits)
ACCT 4210 Auditing I (3 credits)
BUAD 3321 Business Law I (3 credits)
BUAD 3322 Business Law II (3 credits)
Subtotal 38 Credits
- Select 2-3 credits of electives in Accounting or Business Administration with consent of advisor.
Subtotal 2-3 Credits
A Total of 128 Semester Credits is Required for a Bachelor's Degree
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)Business Writing requirement
BUAD 2231 Business Statistics I
BUAD 2280 Microcomputer 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 Tax I
ACCT 4110 Advanced Accounting
ACCT 4210 Auditing I
BUAD 3771 Financial Management
Elective in Accounting
Students combining the following additional required courses into their accounting major will earn the Accounting Information Systems Emphasis on their degrees.
I. Required Courses
BUAD 3281 Advanced Spreadsheet Design (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
Currently in Minnesota, individuals may take the Uniform Certified Public Accountant (CPA) Examination after completing a baccalaureate degree in accounting. They must pass the examination and complete two years of qualifying work experience to become a licensed CPA in Minnesota. Effective July 1, 2006, Minnesota residents may still take the CPA 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 licensed CPA. 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 3405 Income Taxes II (2 credits)
ACCT 4310 Auditing II (3 credits)
ACCT 4410 Financial Accounting Problems (2 credits)
ACCT 4510 Specialized Accounting Problems (2 credits)
BUAD 3223 Quantitative Methods and Operations Management (3 credits)
BUAD 4323 Advanced Problems in Business Law (3 credits)
BUAD 4354 Organizational Behavior (3 credits)
BUAD 4559 Business Policy (3 credits)
MATH 2171 Concepts of Calculus I (5 credits)
Business Administration majors minoring in accounting must select 8 semester credits in the minor which are not repeated in their major.
ACCT 1101 Principles of Accounting I (3 credits)
ACCT 1102 Principles of Accounting II (3 credits)
ACCT 3100 Introduction to Professional Accounting (2 credits)
Subtotal 8 Credits
Select one of the following sequences:
Select one of the following:
ACCT 3117 Managerial
Analysis (3 credits)
ACCT 3201 Intermediate
Accounting I (4 credits)
Subtotal 9-12 Credits
See Business Administration section in this catalog.
See Business Administration section in this catalog.