Skip to main content
University of North Dakota
University of North Dakota
    • Admitted Students
    • Current Students
    • Families of Current Students
    • Faculty & Staff
    • Alumni
    • Email
    • Blackboard
    • Campus Connection
    • Employee Self-Service
    • Starfish
    • Degree Map
    • Zoom
  • Directory
  • Academics
  • Admissions
  • Student Life
  • Research
  • Athletics
  • Majors & Programs
  • About
University of North Dakota
  • Academics
  • Admissions
  • Student Life
  • Research
  • Athletics
  • Majors & Programs
  • About
  • Request Info
  • Visit
  • Apply
  • Request Info
  • Visit
  • Apply
  • Home
  • Program Finder
  • Accountancy (B.Acc.)
  • Requirements
Skip Section Navigation
  • Accountancy (B.Acc./M.Acc.)
  • Requirements
  • Tuition & Aid

Accelerated Accounting Degree Requirements

Complete these requirements for an accelerated accounting degree.

B.Acc. Requirements

Bachelor of Accountancy

Required 120 credit hours (36 of which must be numbered 300 or above) including:

I. Essential Studies Requirements (see University ES listing).

II. Choose one of the following: MATH 103, MATH 146, or MATH 165

III. College of Business and Public Administration Requirements:

Course List
Code Title Credits
ACCT 200Elements of Accounting I3
ACCT 201Elements of Accounting II3
ECON 201Principles of Microeconomics3
ECON 202Principles of Macroeconomics3
ECON 210Introduction to Business and Economic Statistics3
ISBA 217Fundamentals of Computer Information Systems3
FIN 310Principles of Financial Management3
MGMT 300Principles of Management3
MGMT 301Operations Management3
MRKT 305Marketing Foundations3
MGMT 475Strategic Management3
Total Credits33

IV. Major Requirements:

Course List
Code Title Credits
ACCT 301Intermediate Accounting I3
ACCT 300Advanced Spreadsheet Applications3
ACCT 302Intermediate Accounting II3
ACCT 309Accounting Information Systems3
ACCT 320Cost Accounting3
ACCT 405Assurance Services3
ACCT 411Foundations of Federal Taxation3
ACCT 416Business Law for Accountants3
Select two of the following:6
ACCT 312
Fund Accounting
ACCT 401
Advanced Accounting
ACCT 406
Independent Assurance
ACCT 410
Federal Individual Income Tax
ACCT 412
Advanced Tax
ACCT 450
Contemporary Issues in Accounting
ACCT 494
The Literature of Accounting
Select at least 3 credits from the following experiential accounting courses:3
ACCT 160
Intro to Accounting Careers
ACCT 397
Cooperative Education
ACCT 417
Service Learning in Accounting with VITA
ACCT 497
Accounting Internship
or other courses with approval of Accountancy Department Chair
Total Credits33

V.  College of Business & Public Administration Graduation Requirements:

  1. Earn a minimum cumulative GPA of 2.00 (including transfer credits)
  2. Earn a minimum UND GPA of 2.00
  3. Earn a minimum GPA of 2.50 for all courses that apply toward the major (including transfer credits)
  4. At least half of the business courses that apply toward the degree and major must be from UND

Please note: Graduation with 120 credits does NOT satisfy all eligibility requirements for taking the CPA exam (150 credit hours are required)!  Students interested in pursuing the CPA certification are encouraged to pursue the ABM or combined Bachelor/Master of Accountancy program. Specific requirements to sit for the CPA exam vary by jurisdiction.  Students are thus encouraged to check requirements in the jurisdiction in which they plan to sit for the exam and choose electives and degree options accordingly.

M.Acc. Requirements

Master of Accountancy

Admission Requirements

Admission to Approved status requires:

  1. A four-year bachelor’s degree from a regionally accredited college or university.

  2. An overall grade point average of at least 3.00 in the undergraduate degree program (based on 4.00 scale).
  3. Satisfy the School of Graduate Studies’ English Language Proficiency requirements as published in the graduate catalog.
  4. For the Professional Accountancy Track only, a bachelor's degree in accounting, or coursework including intermediate accounting, audit, cost/managerial accounting and taxation that is deemed equivalent by the MAcc Program Director.

Applicants for the Accelerated Bachelor’s/Masters’ (ABM) 5 year degree program will be eligible only for the Professional Accountancy Track.  Applicants with a bachelor's degree with a major in accountancy or equivalent accountancy coursework will be eligible only for the Professional Accountancy Track.  Applicants who fail to meet the minimum grade point requirement, but who otherwise show high potential for success may be considered for admission to Provisional Status with the approval of the MAcc Program Director and the Department Chair.

ABM 5 Year Degree Program Admission

The ABM degree program allows exceptional undergraduate students at UND an opportunity to complete the requirements for both the bachelor’s and master’s degrees at an accelerated pace.  All requirements for both degrees must be met, and these students may double count up to 12 graduate-level credits towards the requirements for both their Bachelor in Accountancy and their Master of Accountancy degree requirements.  ABM students must obtain their Master of Accountancy degree within 12 months of completing the Bachelor of Accountancy degree, provided that the degree requirements can be completed in that timeframe. 

High achieving high school students (GPA of at least 3.5/4.0 and an ACT score of 25 or higher) will initially be considered for “identified” status and become eligible for formal admission when they meet the same criteria that undergraduates must meet for admission into the ABM program.  Admission is a competitive process.  The following are minimum eligibility requirements:    

  1. Students must meet the School of Graduate Studies admissions eligibility requirements. 
  2. Students must have completed a minimum of 60 credits, including credits earned from advanced placement and dual credit.  Students must apply before completion of the undergraduate degree.
  3. Transfer students with a minimum of 60 credits-whether from the transfer institution alone or in combination with UND credits-must have a minimum cumulative GPA of 3.0/4.0 at the time of admission to the ABM program.
  4. Students must have a minimum cumulative GPA of 3.0/4.0 at UND at the time of admission into the ABM program.
  5. ABM program applicants must submit the standard application to the School of Graduate Studies, the application fee, a personal statement, and transcripts.   
  6. Additionally, ABM program applicants must submit a detailed Program of Study that describes the 12 credits of double counted courses, the courses that will be taken after being accepted into the MAcc program, the courses that will be taken before graduation from the Bachelor of Accountancy program, and the expected graduation date for each degree.  The submitted program of study must be signed by the student, the student's undergraduate advisor, the student’s graduate advisor, and the Master of Accountancy Program Director. 

Degree Requirements

The MAcc degree program offers graduate courses in most of the functional areas of the accounting discipline.  A minimum of 30 semester credits of academic work must be completed. The grade point average for all courses listed on the Program of Study must be 3.00 or higher. ABM students must also maintain at least a 3.0 GPA in their double counted courses and as a cumulative GPA for their Bachelor of Accountancy degree. The MAcc program has two tracks: the Professional Accountancy Track and the Accounting Fundamentals Track.  Program requirements are:

  1. Completion of either (a.) the Professional Accountancy Track or (b.) the Accounting Fundamentals Track
    • The Professional Accountancy Track is designed for students holding undergraduate accounting degrees.  This track requires completion of the following coursework:
      Course List
      Code Title Credits
      Accounting Elective - Approved accounting elective taken for graduate credit at the 300, 400 or 500 level12
      ACCT 416Business Law for Accountants3
      ACCT 501Seminar in Accounting Issues3
      ACCT 503Advanced Financial Accounting3
      Concentration - Completion of one nine-credit hour concentration as described below9
      Courses may be substituted by approval of the MAcc Director.  Any 300- and 400-level courses taken for graduate credit must be approved for graduate credit by the Graduate Committee to be considered part of the Program of Study.  The total credits in the Program of Study from undergraduate courses taken for graduate credit must meet university requirements.  
      1. Concentrations:
        Data Analytics Concentration (9 credit hours for graduate credit)
        Course List
        Code Title Credits
        ECON 506Econometrics3
        ACCT 513Data Analytics in Accounting and Financial Reporting3
        One of the following (3 credits):3
        ISBA 330
        Database Management
        ISBA 430
        Database Analytics
        ECON 411
        Economic Forecasting
        ECON 510
        Time Series Methods Applications
        ECON 545
        Quantitative Methods for Impact Evaluation Causal Inference
        ISBA 420
        Robotic Process Automation in Business
        Other - Course for graduate credit with approval of the MAcc Program Director

        Tax Compliance and Planning Concentration (9 credits)
        Course List
        Code Title Credits
        Any three of the following courses, must sum to at least 9 credits9
        ACCT 510
        Taxation of Individuals
        ACCT 511
        Federal Taxation 1
        ACCT 517
        Graduate Service Learning in Accounting with VITA
        ACCT 597
        Graduate Accounting Internship (for this course to count in this concentration area, the internship must include a tax-related component)

        Information System and Controls Concentration (9 credits)
        Course List
        Code Title Credits
        ISBA 410Information Security3
        any two (at least 6 credits) from the following:6
        ACCT 527
        IT Governance and Audit
        ISBA 430
        Database Analytics
        ISBA 330
        Database Management


        Business Administration Concentration (9 credits)
        Any three courses (must sum to at least 9 credits) in business disciplines taken at the graduate level and/or for graduate credit.

    • The Accounting Fundamentals Track is designed for students who have not previously completed significant amounts of accounting coursework.  It provides a graduate level option for individuals holding a bachelor's degree in a discipline outside of accounting to prepare and meet requirements to sit for the CPA exam in some jurisdictions.  Students in this track are required to complete the following required graduate level accounting coursework:

      Course List
      Code Title Credits
      ACCT 416Business Law for Accountants3
      ACCT 501Seminar in Accounting Issues3
      ACCT 503Advanced Financial Accounting3
      ACCT 521Financial Accounting I3
      ACCT 522Financial Accounting II3
      ACCT 523Financial Accounting III3
      ACCT 506Accounting Systems3
      ACCT 509Accounting Information for Decision and Control3
      ACCT 511Federal Taxation 13
      ACCT 525Audit Assurance Services3

Students should be aware that each jurisdiction has different requirements to take the CPA exam.  Some jurisdictions require that students earn a minimum number of nonaccounting business credits before applying.  Before applying to take the CPA exam students should check the educational requirements in that jurisdiction.

Students who have already completed courses similar to those in the MAcc curriculum may be required to choose substitutes from graduate credit offerings listed in the catalog. Substitutions require prior approval of the MAcc Program Director.

Accelerated Accounting Degree Requirements Disclaimer

The requirements on this page are pulled from UND’s academic catalog and may not reflect future terms. Updates are published annually in April.

Licensure Requirements

This program meets the educational prerequisites for professional licensure or certification in several states. Check our licensure map for more details.

State Licensure Map

Request Information

Department Contact 
Brynne Wischer 
Student Academic Advisor
P 701.777.4824
brynne.c.wischer@UND.edu
We use cookies on this site to enhance your user experience.

By clicking any link on this page you are giving your consent for us to set cookies, Privacy Information.

Ready to Enroll?

  • Request Information
  • Schedule a Visit
  • Apply Now
  • UND.info@UND.edu
  • 701.777.3000
  • YouTube
  • Instagram
  • Facebook
  • X
  • LinkedIn
  • Contact UND
  • Campus Map
  • Events Calendar
  • Diversity & Inclusion
  • Explore Programs
  • Employment
  • Make a Gift
University of North Dakota

© 2023 University of North Dakota - Grand Forks, ND - Member of ND University System

  • Accessibility & Website Feedback
  • Terms of Use & Privacy
  • Notice of Nondiscrimination
  • Student Disclosure Information
  • Title IX
©