Accounting Major

Major Requirements

Degree Type: B.S.

Minimum Required Credits: 120

University Degree Requirements

For complete details on these and other university degree requirements, refer to the Degree and Graduation Requirements section in the University Catalog.

  1. Minimum of 120 semester credits (some programs may exceed this minimum).
  2. Complete the University General Education requirements.
  3. Minimum institutional GPA of 2.00 based on work taken at NDSU.
  4. Minimum of 30 credits in resident at NDSU.
  5. Minimum of 36 upper level credits (courses numbered 300 or higher).
  6. Students with transfer credit must meet the NDSU 30 credits in residence (#4). Of these 30 credits in residence, a minimum of 15 credits must be in courses numbered 300 or above, and 15 credits must be in the student's declared major curricula.

University General Education Requirements

A list of university approved general education courses along with the administrative policies governing the requirement and the categories is available here.

Category C: Communication12
Category R: Quantitative Reasoning3
Category S: Science and Technology10
Category A: Humanities and Fine Arts6
Category B: Social and Behavioral Sciences6
Category W: Wellness2
Category D: Cultural Diversity
Category G: Global Perspectives
Category L: Digital Literacy
Total Credits39

Accounting Requirements

Pre-Major Requirements
COMM 110Fundamentals of Public Speaking3
ECON 201Principles of Microeconomics3
or ECON 202 Principles of Macroeconomics
ENGL 120College Composition II3
MATH 144Mathematics for Business4
PSYC 111Introduction to Psychology3
or SOC 110 Introduction to Sociology
Total Credits16
Accounting Major Requirements
ACCT 200Elements of Accounting I 13
ACCT 201Elements of Accounting II 13
ACCT 311Intermediate Accounting I4
ACCT 312Intermediate Accounting II4
ACCT 320Cost Management Systems3
ACCT 418Tax Accounting I3
ACCT 420Accounting Information Systems3
ACCT 421Auditing I3
BUSN 430Legal and Social Environment of Business 33
BUSN 489Strategic Management (Capstone Course) 33
ECON 201Principles of Microeconomics 23
or ECON 202 Principles of Macroeconomics
ENGL 320Business and Professional Writing3
FIN 320Principles of Finance 33
MGMT 320Foundations of Management 33
MRKT 320Foundations of Marketing 33
MIS 320Management Information Systems 33
PHIL 216Business Ethics3
TL 116Business Software Applications3
STAT 330Introductory Statistics3
STAT 331Regression Analysis2
Accounting Elective (ACCT Prefix) 300-400 Level
Courses may be chosen from any 300-400 level accounting course with the exception of ACCT 397 and ACCT 413. 6
Accounting Elective Courses 300-400 Level
Select courses from within the CoB prefixes of BUSN, FIN, MIS, MGMT, MRKT, and SCM. Courses numbered 394/494 require departmental approval. Includes courses cross-listed with CoB courses.6
Accounting Practicum 4
Students must complete one of the following options: 3
Fe/Coop Ed/Internship
Accounting Internship
Export Management
Entrepreneurship/Small Business Management
Global Practicum: Study Abroad
Total Credits76
1

ACCT 200 and 201 require a grade of B or better.

2

Take the other course not taken for the pre-major requirement.

3

Denotes Common Body of Knowledge (CBK) course.

4

Prerequisite for Accounting Practicum: ACCT 311 must be completed with a grade of C or better to take the accounting practicum.

Degree Requirements and Notes

  • All courses for the pre-major and major require a grade of C or better.
  • Students must earn a 2.50 institutional cumulative GPA to be admitted into the accounting major and to graduate with a degree.
  • Students follow the published curricula for the accounting program of study from the semester/year of entrance in the College of Business to graduation provided enrollment at NDSU has not been discontinued for more than one year. Students who change their major are subject to meeting the curricular requirements in effect at the time the new major is declared.
  • The CoB accepts a maximum of up to (but not including) 50% of upper-division (300-level and 400-level) business courses1 required for degree completion, with a minimum grade of C2. All transfer courses are subject to approval by the course discipline chair or designated representative.
    • 1Defined as courses with the following prefixes: ACCT, BUSN, ENTR, FIN, MGMT, MIS, MRKT, SCM
    • 2Credits that do not qualify for degree completion will still be accepted as general credits towards graduation, within the restrictions defined by university policy.
  • A letter grade must be earned in any course that fulfills a major requirement (with the exception of some practicum options).                                 
  • Students must be accepted to the accounting major prior to the completion of the last 30 credits in 300 and 400 level CoB courses.
  • Of the credits completed in residence at least 30 credits must be in 300-400 level CoB courses.
  • Students are not eligible to pursue a Business Administration minor with this major.                                              
  • For multiple majors within the CoB, at least 15 unique credits of 300-400 level CoB courses must exist between the majors.