2025-2026 Undergraduate Catalog | 20263

Accounting, B.S. major

A total of 120 semester credits are needed for the Accounting B.S. degree and include the following:

• 40 upper division credits (level 3000/4000)
• 70 required major core credits 
• Completion of Core Curriculum credits (Minnesota Transfer Curriculum [MnTC] Goal Areas 1-10) - required for all baccalaureate degrees
• Completion of BSU Focus and Nisidotaading Course Requirements

Required Credits: 70
Required GPA: 2.25

I REQUIRED COURSES

Complete the following courses:

• ACCT 2101 Principles of Accounting I (3 credits)
• ACCT 2102 Principles of Accounting II (3 credits)
• ACCT 3110 Accounting Systems (3 credits)
• ACCT 3201 Intermediate Accounting I (3 credits)
• ACCT 3202 Intermediate Accounting II (3 credits)
• ACCT 3301 Cost Accounting (3 credits)
• ACCT 3322 Business Law (3 credits)
• ACCT 3404 Income Taxes I (3 credits)
• ACCT 4110 Advanced Accounting (3 credits)
• ACCT 4160 Business Communication (3 credits)
• ACCT 4210 Auditing (3 credits)
• ACCT 4600 Senior Seminar: Accounting (1 credit)
• BUAD 2220 Legal Environment (3 credits)
• BUAD 2231 Business Statistics I (3 credits)
• BUAD 2280 Computer Business Applications (3 credits)
• BUAD 3351 Management (3 credits)
• BUAD 3361 Marketing (3 credits)
• BUAD 3771 Financial Management (3 credits)
• BUAD 4559 Strategic Management (3 credits)
• ECON 2000 Principles of Microeconomics (3 credits)
• ECON 2100 Principles of Macroeconomics (3 credits)

Select 2 courses:

• ACCT 3140 Fraud Examination (3 credits)
• ACCT 4170 Governmental, Not-For-Profit, and Tribal Accounting (3 credits)
• ACCT 4302 Strategic Cost Management (3 credits)
• ACCT 4405 Income Taxes II (3 credits)

Select 1 course:
A MATH course from Core Curriculum Goal Area 4 at a
higher level than College Algebra may be substituted
for this requirement

• MATH 1170 College Algebra (3 credits)