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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.

*A Math course at a higher level than College Algebra may be substituted for this requirement.

I. Required Core Courses

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)
*MATH 1170 College Algebra (or equivalent) (3 credits)
ECON 2000 Markets and Resource Allocation (3 credits)
ECON 2100 Macroeconomics and the Business Cycle (3 credits)

Business writing requirement:

ENGL 2000 Expository Writing (2 credits)
or ENGL 2100 Technical Writing (2 credits)

Subtotal 32 Credits

II. Additional Required Courses

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

III. Required Electives

Select 2-3 credits of electives in Accounting or Business Administration with consent of advisor.
 

Subtotal 2-3 Credits

Total Semester Credits Required for Major 72-73 Credits

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, if desired)

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, if desired)
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

Certified Public Accounting Emphasis

As of Fall 1997, 41 states have enacted legislation requiring 150 semester credits to be licensed as a Certified Public Accountant. In addition, beginning in the year 2000, the American Institute of Certified Public Accountants will require the equivalent of 150 semester credits of education to be a member of their organization. Students combining the following additional required courses into their accounting major will earn the Certified Public Accounting Emphasis on their degrees, as long as their total semester credits earned is a minimum of 150.

Updated:
ACCT 3405 Income Taxes II (2 credits)
ACCT 4310 Auditing II (3 credits)
ACCT 4217 Accounting Theory (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 4354 Organizational Behavior (3 credits)
BUAD 4323 Advanced Problems in Business Law (3 credits)
BUAD 4559 Business Policy (3 credits)
MATH 2171 Concepts of Calculus I (5 credits)

Accounting Minor

Business Administration majors minoring in accounting must select 8 semester credits in the minor which are not repeated in their major.

I. Required Courses

Updated:
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

II. Required Elective Sequence

Select one of the following sequences:
  1. ACCT 3201 Intermediate Accounting I (4 credits)
    ACCT 3202 Intermediate Accounting II (4 credits)
    Select one of the following:
    ACCT 3117 Managerial Analysis (3 credits)
    ACCT 3404 Income Tax I (4 credits)
    ACCT 4110 Advanced Accounting (4 credits)
  2. ACCT 3301 Cost Accounting I (3 credits)
    ACCT 3302 Cost Accounting II (3 credits)
    Select one of the following:
    ACCT 3201 Intermediate Accounting I (4 credits)
    ACCT 3404 Income Tax I (4 credits)
  3. ACCT 3404 Income Tax I (4 credits)
    ACCT 3405 Income Tax II (2 credits)
    Select one of the following:
    ACCT 3117 Managerial Analysis (3 credits)
    ACCT 3201 Intermediate Accounting I (4 credits)

Subtotal 9-12 Credits

Total Semester Credits Required for Minor 17-20 Credits

Business Administration Minor

See Business Administration section, this catalog.

Data Processing Minor

See Business Administration section, this catalog.

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