Accounting
The Accounting Program at Northeastern State University is designed to prepare
the accounting major for a career in the accounting profession, either public, private, or
governmental. In addition, the accounting curriculum is designed to develop the accounting
students’ ability to work effectively, to become mentally disciplined, to communicate orally
and in writing, to be aware of professional responsibilities, to develop an appreciation of
the accountant’s high standard of integrity, and of objectivity in reporting. The Accounting
Program is structured to provide the non-accounting major with basic accounting knowledge
for use in a chosen major field and personal life.
Bachelor of Business Administration Accounting Major
| DEPT |
NO |
COURSE |
CREDIT |
| ACCT |
3003 |
Income Tax Accounting |
3 hours |
| ACCT |
3203 |
Cost Accounting |
3 hours |
| ACCT |
3303 |
Intermediate Accounting I |
3 hours |
| ACCT |
3313 |
Accounting Information Systems |
3 hours |
| ACCT |
3403 |
Intermediate Accounting II |
3 hours |
Area of Emphasis (Select one)
- Public Accounting
| ACCT |
4503 |
Auditing |
3 hours |
| ACCT Electives |
6 hours |
- Managerial Accounting
| ACCT |
4203 |
Cost Accounting II |
3 hours |
| ACCT Electives |
6 hours |
The following policies of the College of Business and Technology apply to the Accounting
Major: Entrance Requirements, Minimum Grade Requirements, Experiential Credit
Limitation, Transfer Credit Limitation, English Proficiency, Upper Division Credit, Liberal Arts
and Sciences, and Residency.
| ENGLISH PROFICIENCY |
English proficiency is a graduation requirement.
Components I and II of English proficiency should be
met with grades of “C” or better prior to the
completion of 60 credit hours. |
| UPPER DIVSION CREDIT |
Total hours must include at least 40 hours of credit
in courses numbered 3000 and above. |
| LIBERAL ARTS AND SCIENCES |
At least 40 semester credit hours are required in
the Liberal Arts and Sciences. |
| RESIDENCY |
At least 18 hours or one-half of the major, whichever is greater, must be taken in residency. |