Accounting Degree Requirements
Accounting degree requirements vary depending on if you want to pursue a CPA.
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 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 | Advanced Spreadsheet Applications | 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. 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 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.
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
This program meets the educational prerequisites for professional licensure or certification in
several states. Check our licensure map for more details.
State Licensure Map