ÃÛÌÒ´«Ã½

Opus College of Business

Department of Accounting

Grimm (chair), Asdemir, Blazovich, Chui,  DeVinck, Fluharty, Gao, Ishaug, Kalla, Matson, Mortenson, White, Yu

As a pre-licensure program, the University of St. ÃÛÌÒ´«Ã½ accounting program meets the current education requirements set by the Minnesota Board of Accountancy to take the Certified Public Accountant (CPA) Examination in Minnesota. Complete CPA licensure in Minnesota requires the applicant to have completed 150 semester hours of college or university education, passed the CPA Examination, passed an ethics examination, and completed relevant work experience (most other states have similar requirements). The University of St. ÃÛÌÒ´«Ã½ offers alternatives by which students can meet the 150-hour requirement, including master's degrees (Master of Science in accountancy or Master of Business Administration) and baccalaureate coursework. Questions should be directed to the chair of the Department of Accounting or to a department faculty member.

Overview of the Accounting degree

Business Core Courses (22 credits)

• BUSN 100: Business for the Common Good (2 credits)
• ENTR 100: Introduction to Entrepreneurship & Innovation (2 credits)
• ACCT 100: Principles of Accounting I (4 credits)
• BUSN 200: Business Learning Through Service (0 credit)
• ACCT 200: Principles of Accounting II (2 credits)
• OPMT 200: Operations & Supply Chain Management (2 credits)
• FINC 310: Core Financial Management (2 credits)
• MKTG 200: Introduction to Marketing (2 credits)
• MGMT 200: Working Skillfully in Organizations (2 credits)
• BLAW 300: Law for Business Leaders I (2 credits)
• BETH 300: Ethical Principles in Business (2 credits)

Note: Students should make every effort to complete all the common business core courses above by the end of their second year of studies as to not impede degree progress. Transfer students must complete any missing business major core/allied coursework ASAP.

Plus four credits from the following:

• MATH 101 Finite Mathematics (4 credits)
• MATH 109 Calculus with Review II (4 credits)
• MATH 111 Calculus for Business and Social Science (4 credits)
• MATH 113 Calculus I (4 credits)

Note: The math requirement must be completed by the end of the sophomore year.

Business Elective Courses

• Eight credits from undergraduate courses with designations ACCT / BETH / BLAW / BUAN / BUID / ENTR / FINC / IBUS / MGMT / MKTG / OPMT / REAL. These credits may not fulfill any required concentration credits unless you have more than one business concentration. These credits may be taken in courses within the department of the students' business concentration. Transfer credits with these designations must be at the 300 level or above.

Concentration Courses

• ACCT 311 Intermediate Accounting I (4 credits)
• ACCT 312 Intermediate Accounting II (4 credits)
• ACCT 314 Tax Accounting (4 credits)
• ACCT 316 Auditing (4 credits)
• ACCT 317 Cost Accounting (4 credits)
• ACCT 409 Accounting Information Systems (4 credits)
• ACCT 410 Advanced Accounting (4 credits)
• BLAW 311 Advanced Business Law for Accounting (2 credits)

Allied requirements

• ECON 251 Principles of Macroeconomics (4 credits)
• ECON 252 Principles of Microeconomics (4 credits)
• CISC 200 Introduction to Computer Technology and Business Applications (4 credits)
• DASC 120 Introduction to Computational Statistics (4 credits)

Note: DASC 120 (or equivalent) should be completed by the end of the sophomore year. Transfer students who have not had an equivalent course must complete this course by the end of their first semester, junior year.

The Accounting minor allows non-accounting majors to develop their knowledge and skills in accounting, known as the language of business, thereby increasing their employment and career opportunities. An accounting minor is most complementary to and likely to benefit finance, operations management, real estate, actuarial science, economics, pre-law, and nursing majors.

Required Courses (10 credits)

• ACCT 100 - Principles of Accounting I (4 cr)
• ACCT 200 - Principles of Accounting II (2 cr)
• ACCT 311 - Intermediate Accounting I (4 cr)

Plus 8 credits from the following elective courses:

• ACCT 312 – Intermediate Accounting II (4 cr)*
• ACCT 314 – Tax Accounting (4 cr)
• ACCT 316 – Auditing (4 cr)
• ACCT 317 – Cost Accounting (4 cr)
• ACCT 409 – Accounting Information Systems (4 cr)*
• ACCT 410 – Advanced Accounting (4 cr)*

*Courses may have additional prerequisites not covered by minor requirements

Students pursuing a major in Accounting are not eligible for the Accounting minor.