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ACCT 312. Intermediate Accounting II. 4 Credits.

Intensive study of accounting theories, corporate accounting problems, financial statements and disclosures, problems in income determination, and other evolving issues in accounting. Prereq: ACCT 311 with a grade of C or better. Restricted to College of Business major or minor and a 2.50 minimum NDSU grade point average.

Accountancy Master's

https://catalog.ndsu.edu/curriculum/graduate/accountancy-masters/
Undergraduate degree from an Association to Advance Collegiate Schools of Business (AACSB * ) accredited institution. Minimum overall cumulative GPA of 3.0 on a 4.0 scale. Minimum cumulative GPA for accounting upper-division courses of 3.0 on a 4.0 scale. A GPA of at least 2.9 on a 4.0 scale is required for the following courses and at most one C: ACCT 311 (Intermediate Accounting I) ACCT 312 (Intermediate Accounting II) ACCT 320 (Cost Accounting) ACCT 418 (Tax I) ACCT 421 (Audit I) If the requirements 1-4 are not satisfied, then a minimum score of 550 on the Graduate Management Admissions Test (GMAT) is needed for consideration. A statement of purpose describing reasons for pursuing a Master of Accountancy (MAcc) degree. Two letters of recommendation. ** Conditional admission is granted solely at the discretion of the M.Acc. Director and/or the M.Acc. committee.