Accounting Degree Requirements
Accounting degree requirements vary depending on if you want to pursue a CPA.
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 107 MATH 146, or MATH 165
III. Nistler College of Business and Public Administration Requirements:
Course List| Code | Title | Credits |
|---|
| ACCT 200 | Elements of Accounting I | 3 |
| ACCT 201 | Elements of Accounting II | 3 |
| ECON 201 | Principles of Microeconomics | 3 |
| ECON 202 | Principles of Macroeconomics | 3 |
| ECON 210 | Introduction to Business and Economic Statistics | 3 |
| ISBA 217 | Fundamentals of Computer Information Systems | 3 |
| FIN 310 | Principles of Financial Management | 3 |
| MGMT 300 | Principles of Management | 3 |
| MGMT 301 | Operations Management | 3 |
| MRKT 305 | Marketing Foundations | 3 |
| MGMT 475 | Strategic Management | 3 |
| Total Credits | 33 |
IV. Major Requirements:
Course List| Code | Title | Credits |
|---|
| ACCT 301 | Intermediate Accounting I | 3 |
| ACCT 300 | Business Analytics with Spreadsheets | 3 |
| ACCT 302 | Intermediate Accounting II | 3 |
| ACCT 309 | Accounting Information Systems | 3 |
| ACCT 320 | Cost Accounting | 3 |
| ACCT 405 | Assurance Services | 3 |
| ACCT 411 | Foundations of Federal Taxation | 3 |
| ACCT 416 | Business Law for Accountants | 3 |
| 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 | |
| 3 |
ACCT 160 | Intro to Accounting Careers | |
ACCT 397 | Cooperative Education | |
ACCT 417 | Service Learning in Accounting with VITA | |
ACCT 497 | Accounting Internship | |
| |
| Total Credits | 33 |
V. Nistler College of Business & Public Administration Graduation Requirements:
- Earn a minimum cumulative GPA of 2.00 (including transfer credits)
- Earn a minimum UND GPA of 2.00
- Earn a minimum GPA of 2.50 for all courses that apply toward the major (including transfer credits)
- At least half of the business courses that apply toward the degree and major must be from UND
Please note: Graduation with a Bachelor of Accountancy degree with 120 credits does NOT necessarily satisfy all eligibility requirements for taking the CPA exam and/or becoming licensed as a CPA. Specific requirements for sitting for the CPA exam and licensure vary across states/jurisdictions and are subject to change. Licensure typically includes requirements beyond education such as professional work experience. Thus, students interested in pursuing the CPA certification should check requirements in the jurisdictions in which they plan to sit for the exam and/or become licensed, and choose electives and degree options accordingly. Students interested in pursuing the CPA certification are encouraged to pursue the ABM (Accelerated Bachelor/Master of Accountancy) program.
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.
General Education Courses
Essential Studies (ES) is UND’s program in general education. Along with your required major courses, it
helps form the core of your UND undergraduate education. Your ES courses focus on
essential skills employers require including communication, critical thinking and
problem solving.
Licensure Requirements
UND currently offers the following accounting degree programs: Bachelor of Accountancy
(BAcc) and Master of Accountancy (MAcc). These programs are designed to help prepare
students for a variety of careers in accounting and may serve as an important step
in the pathway to CPA, or other, certification.
Graduates of the BAcc, a 120-credit degree program, who seek licensure will need to meet additional educational requirements imposed by their state. However,
credits and courses earned in this program will count toward fulfilling licensing
requirements in most states. Similarly, the MAcc degree does not specifically lead
to licensure, but the degree and/or specific courses taken will count toward licensing
requirements in most states.
If you are planning to seek licensure, you are strongly encouraged to seek information
and guidance regarding licensure requirements from the appropriate licensing board
in the state where you plan practice and work with your faculty and advisors to make
sure you take appropriate courses.