Your Federal Quarterly Tax Payments are due April 15th Get Help Now >>

ACCOUNTING by yaofenjin

VIEWS: 5 PAGES: 2

									ACCOUNTING

Accounting is the analysis, interpretation and              Internal auditors are concerned with determining
communication of financial information about the            whether the auditee is following prescribed
resources of an organization and the use of those           organizational policies and procedures and with
resources. Accountants help others make business            safeguarding organizational assets. The Certified
decisions and provide auditing and tax services.            Internal Auditor (CIA) is the professional designation
                                                            of these accountants.
The Program
The accounting major offered by the College of              An accountant also may work in the area of
Business prepares students for entry-level positions in     governmental       or     not-for-profit     accounting.
public accounting, corporate accounting, government         Governmental accountants work for federal, state or
accounting and forensic (fraud) accounting.         The     local governmental agencies. The duties of
accounting curriculum includes accounting and               governmental accountants include the control of tax
business courses and a wide range of other courses          revenues and expenditures. Not-for-profit organizations
selected to help develop well-rounded, well-educated        such as charities and universities also need the services
graduates. Computer and information systems courses         of an accountant.
give students the ability to apply accounting knowledge     Forensic accounting is a rapidly growing area of
using computers—a very important skill in today’s           accounting concerned with the detection, investigation
business environment. Courses in other areas of             and prevention of fraud and white-collar crimes. A
business help students understand how their work            Certified Fraud Examiner (CFE) is a specialist in the
relates to marketing, management and finance.               detection and/or deterrence of a wide variety of
North Dakota law requires that persons who sit for the      fraudulent conduct—from discovering employees or
Certified Public Accountant (CPA) professional              executives who misappropriate company assets to
examination must have completed 150 semester hours          assisting investors who are defrauded in the course of
of college education. Students are expected to meet this    commercial transactions.
requirement through a combination of the                    Accountants also are employed in the academic sector
undergraduate accounting major and the master of            to teach accounting courses, conduct research and write
accountancy degree offered at North Dakota State            educational materials such as textbooks.
University.
                                                            Cooperative Education Program
To succeed in the accounting profession, an individual
should have a solid mathematical background and be          Accounting majors are able to gain experience at
able to interpret information. Good communication           professional level jobs through the Cooperative
skills are essential to be able to present information to   Education Program. Co-op experiences are most
others. Interpersonal skills and the ability to work with   commonly taken during the final two years of the
others are also important.                                  program. The experience can include employment
                                                            during the summer, during the school year or both.
Career Opportunities                                        Students’ salaries vary with the career field and job
An accountant could find a position in public               complexity.
accounting,   management,       private     industry,       Three credits of cooperative education can be used to
governmental or other not-for-profit accounting,            fulfill the practicum requirement. Three credits are
academia or forensic accounting. Therefore, the             typical for a semester-long, full-time work placement.
employment opportunities for an accountant are many         Students make these credit arrangements with NDSU’s
and varied.                                                 Career Center.
The most familiar professional designation in               Selective Admission
accounting is the CPA. Achieving this certification
involves passing a comprehensive examination and            Students who wish to study accounting at NDSU enroll
meeting other requirements set by each state. CPAs          as pre-accounting majors in the College of Business for
provide auditing, tax and advisory services to              their freshman and sophomore years. Pre-accounting
businesses, other organizations and the general public.     majors apply for admission to the professional program
                                                            during their second year. Transfer students with
Management accountants are employed by a single             sufficient credits and appropriate course work also may
enterprise to perform services such as measuring and        apply. Admission to the professional program requires
controlling costs or budgeting. These specialists may       the successful completion of the pre-accounting
earn the Certified Management Accountant (CMA)              requirements, 2.5 cumulative grade point average and
certificate.                                                junior standing.
Sample Curriculum                                                                                      This sample curriculum is not intended to serve as a curriculum
General Education                                                                       Credits        guide for current students, but rather an example of course
First Year Experience                                                                                  offerings for prospective students. For the curriculum
    Busn. 189 - Skills For Academic Success ................................. 1                        requirements in effect at the time of entrance into a program,
Communication                                                                                          consult with an academic advisor or with the Office of
    Comm. 110 - Fundamentals of Public Speaking ....................... 3                              Registration and Records.
    Engl. 110, 120 - College Composition I, II ........................... 3, 3
    Engl. 320 - Business and Professional Writing ......................... 3
Quantitative Reasoning
                                                                                                                        For Further Information
    Stat. 330 - Introduction to Statistics .......................................... 3                          Accounting, Finance and Information Systems
Science & Technology                                                                                             North Dakota State University
    CSci. 116 - Business Use of Computers ................................... 4                                  Barry Hall
    Science and Technology Electives ............................................ 6                              Dept #2410
Humanities & Fine Arts.................................................................. 6                       PO Box 6050
Social & Behavioral Sciences                                                                                     Fargo, ND 58108-6050
    Econ. 201 - Principles of Microeconomics ............................... 3                                   Tel. (701) 231-5845
    Econ. 202 - Principles of Macroeconomics .............................. 3
Wellness ......................................................................................... 2             Fax: (701) 231-6545
Cultural Diversity ............................................................................ -
Global Perspective                                                                                               E-mail: Karen.Johnson@ndsu.edu
    Econ. 201 - Principles of Microeconomics ................................ -                                  Web: http://www.ndsu.edu/business
Total........................................................................................ 40
Pre-Professional Requirements                                                           Credits
Acct. 200 - Elements of Accounting I ............................................ 3
Acct. 201 - Elements of Accounting II ........................................... 3
Math. 146 - Applied Calculus I ...................................................... 4
Psyc. 111 - Introduction to Psychology .......................................... 3
RelS./Phil. 210 - Ethics or
    Phil. 216 - Business Ethics ....................................................... 3
Stat. 331 - Regression Analysis ...................................................... 2
Free Electives ............................................................................... 10
Total........................................................................................ 28
Professional Requirements                                                               Credits
Acct. 311, 312 - Intermediate Accounting I and II ..................... 4, 4
Acct. 318 - Taxation in Management Decisions or
   Acct. 418 - Tax Accounting I ................................................... 3
Acct. 320 - Cost Management Systems .......................................... 3
Acct. 420 - Accounting Information Systems................................. 3
Acct. 421 - Auditing I..................................................................... 3
Busn. 430 - Legal/Social Environment of Business ....................... 3
Busn. 489 - Strategic Management ................................................. 4
Fin. 320 - Principles of Finance...................................................... 3
Mgmt. 320 - Foundations of Management ..................................... 3
MIS 370 - Management Information Systems ................................ 3
Mrkt. 320 - Foundations of Marketing ........................................... 3
Accounting Practicum .................................................................... 3
300-400 Level Accounting Elective ............................................... 3
300-400 Level Business/Economics Electives ............................... 9
Total........................................................................................ 54
CURRICULUM TOTAL .................................................... 122




This publication will be made available in alternative formats upon request. Contact the Office of Admission (701) 231-8643 or 800-488-NDSU or ND
Telecommunications Relay Service 800-366-6888 (TTY) or 800-366-6889 (voice).
NDSU is an equal opportunity institution 230 6/11

								
To top