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Accounting

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Text Box: Bachelor of Science Degree Accounting
A cumulative GPA of 2.25 or higher is required for graduation.

Student Learning Outcomes

The undergraduate program in Accounting will enable students to:
1.         Apply the conceptual framework of financial accounting and reporting in business situations. (This learning outcome directly addresses Institutional Learning Outcomes I and V.)
2.         Demonstrate an understanding of the various costing systems and the role cost plays in decision-making. (This learning outcome directly addresses Institutional Learning Outcomes I and V.)
3.         Demonstrate an understanding of the federal tax laws and their application to both individuals and business entities. (This learning outcome directly addresses Institutional Learning Outcomes I and V.)
4.         Demonstrate an understanding of auditing theories, standards, and procedures. (This learning outcome directly addresses Institutional Learning Outcomes I and V.)
5.         Demonstrate an understanding of the legal environment of business. (This learning outcome directly addresses Institutional Learning Outcomes I and V.)
6.         Use authoritative pronouncements, professional literature, and other resources to solve accounting problems. (This learning outcome directly addresses Institutional Learning Outcomes I and V.)
7.         Demonstrate the ability to successfully write professional accounting examinations. (This learning outcome directly addresses Institutional Learning Outcomes I, II, and V.)
8.         Demonstrate the ability to apply technology as it impacts the accounting profession. (This learning outcome directly addresses Institutional Learning Outcomes I, II, and V.)
9.         Apply the standards of ethical conduct to their personal and professional lives. (This learning outcome directly addresses Institutional Learning Outcomes I, and V.)
10.       Demonstrate an understanding of the international dimensions of accounting and the business environment. (This learning outcome directly addresses Institutional Learning Outcomes I, III, and V.)
11.       Communicate accurately and effectively, both verbally and in writing, with clients, customers, co-workers, and supervisors in the workplace. (This learning outcome directly addresses Institutional Learning Outcomes I, II, and V.)
12.       Exhibit a desire for professional growth and improvement of performance as a professional accountant. (This learning outcome directly addresses Institutional Learning Outcome V.)
13.       Plan and prepare for employment and career advancement. (This learning outcome directly addresses Institutional Learning Outcome V.)

Professional Exam Requirements
Students earning a Bachelor of Science degree with a major in Accounting at Dickinson State University will have fulfilled the educational requirements to take the professional examinations required to become a Certified Management Accountant (CMA), Certified in Financial Management (CFM), Certified Internal Auditor (CIA), and 128 of the total 150 hours of education required to apply to become a Certified Public Accountant (CPA).

In order to be qualified to be a Certified Public Accountant (CPA), a student must have 150 college level semester hours with a minimum of a baccalaureate degree. Every state determines what qualifications an applicant must meet to take the CPA exam.

Students planning to take any of the professional exams should consult with their accounting advisor to determine the exact requirements that must be met.

The following are required as a part of General Education

  • MATH 146 – Applied Calculus
  • ECON 201 – Principles of Microeconomics
  • Select one course from the following
    • Comm 216 – Intercultural Communication
    • Span 250 – Hispanic Civilization and Culture
    • Geog 262 – Geography of North America
      Spanish Cultural course accepted with the                       approval of the department chair          

Accounting Major Courses

  • ACCT 200 – Elements of Accounting I
  • ACCT 201 – Elements of Accounting II
  • ACCT 315 – Business Law I
  • BADM 336 – Management and Leadership
  • BADM 356 – Organizational Behavior
  • ADM 369 – Business Ethics and Critical Thinking
  • BADM 388 – Management Information Systems
  • BADM 485 – Business Policy
  • BOTE 210 – Business Communication
  • ECON 202 – Principles of Macroeconomics
  • ENGL 300 – Technical Writing
  • FIN 326 – Managerial Finance
  • MRKT 301 – Principles of Marketing
  • MATH 305 – Probability and Statistics

TOTAL SEMESTER HOURS

Required Accounting Curriculum

  • ACCT 301 – Computerized Accounting
  • ACCT 305 – Cost Accounting I
  • ACCT 310 – Government & Nonprofit Accounting
  • ACCT 316 – Business Law II
  • ACCT 331 – Intermediate Accounting I
  • ACCT 332 – Intermediate Accounting II
  • ACCT 333 – Income Tax I
  • ACCT 406 – Advanced Accounting
  • ACCT 407 – Auditing
  • ACCT 420 – Accounting Information Systems
  • Select three courses from the following
    • ACCT 334 – Income Tax II    
    • ACCT 351 – Fraud Examination 
    • ACCT 412 – Audit II   3
    • ACCT 497 – Accounting Internship (A cumulative GPA of 2.75 is required)
  • Limited to one of the following:
    • ACCT 408 – CPA Review – Regulation 
    • ACCT 409 – CPA Review – Financial Accounting and Reporting 
    • ACCT 410 – CPA Review – Audit
    • ACCT 411 – CPA Review – Business Environment and Concepts
      Or other course(s) with prior approval from an
      accounting advisor or department chair

TOTAL SEMESTER HOURS






3
2
3

3



























 



3
3
3
3

3
3
3
3



3
3
2-3






3
3
3
3
3
3
3
3
3
3
3
3
3
4

43



3
3
3
3
4
4
4
3
4
3
9











43

MINOR in Accounting

Students majoring in Accounting may complete the minor in Forensic Accounting with the approval of student’s advisor and business department chair.

Forensic Accounting

  • SOC 225 – Criminal Justice System
  • SOC 385 – Criminology
  • POLS 365 – United States Supreme Court and
    the Constitution or POLS 499 Criminal Law 
  • ACCT 334 – Income Tax II  
  • ACCT 351 – Fraud Examination 
  • ACCT 412 – Audit II 
  • ACCT 421 – Forensic Accounting
  • ACCT 422 – Business Valuation 
  • Required in other areas:
    • PSYC 111 – Introduction to Psychology 
    • SOC 110 – Introduction to Sociology 
  • TOTAL SEMESTER HOURS             30

3
3
3
3
3
3
3
3
3

3
3
30