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ACCT 2980: Research
3.00 Credits
Bemidji State University
Research carried out by the student that is based on appropriate methodology and scholarship.
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ACCT 2980 - Research
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ACCT 2990: Thesis
3.00 Credits
Bemidji State University
A thesis written by the student that reports extensive original research carried out by the student and demonstrates appropriate methodology and scholarship.
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ACCT 3110: Accounting Systems
3.00 Credits
Bemidji State University
The theory and methodology of analyzing, designing, and implementing accounting information systems. Emphasizes integrated general ledger application software and the managerial aspects of systems design. Prerequisites: ACCT 2102 and BUAD 2280.
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ACCT 3117: Managerial Analysis
3.00 Credits
Bemidji State University
Explanation of how accounting data can be interpreted and used by management in planning and controlling business activities. Course is not open to accounting majors. Course is not acceptable as a business administration elective if Cost Accounting I or II is completed. Prerequisite: ACCT 2102.
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ACCT 3118: Financial Statement Analysis
3.00 Credits
Bemidji State University
Comparisons of items on the financial statements of modern business concerns to determine their strengths and weaknesses. Methods include vertical and horizontal analysis, ratio analysis, and the interpretation of financial statement disclosures. Not recommended for accounting majors. Prerequisite: ACCT 2102.
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ACCT 3140: Fraud Examination
3.00 Credits
Bemidji State University
Principles and methodology of fraud prevention, detection, and deterrence. Topics include the nature of fraud and the fraud triangle, the symptoms of fraud, and different fraud schemes, including financial statement fraud, skimming, disbursement schemes, billing schemes, misappropriations, and corruption. Prerequisites: ACCT 2101 and ACCT 2102.
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ACCT 3201: Intermediate Accounting I
3.00 Credits
Bemidji State University
Emphasizes the accounting theory upon which financial accounting is based by studying the fundamental interrelationships within the financial statements. Also includes detailed study of current and long-term assets. Prerequisites: ACCT 2101, ACCT 2102, and MATH 1170.
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ACCT 3202: Intermediate Accounting II
3.00 Credits
Bemidji State University
A detailed study of the statement of cash flows plus several complex financial accounting topics. Prerequisite: ACCT 3201 and BUAD 2280.
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ACCT 3301: Cost Accounting
3.00 Credits
Bemidji State University
Fundamentals of cost accounting information systems, including cost-volume-profit relationships, costing in the service and manufacturing sectors, cost behavior, and budget variance analysis. Prerequisites: ACCT 2102, ENGL 1151, and (ENGL 2152 or ENGL 3150), or consent of instructor.
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ACCT 3322: Business Law
3.00 Credits
Bemidji State University
A study of sales, secured transactions, negotiable instruments, accountants' legal liability, securities regulation, debt or/creditor relations, antitrust, property, consumer protection, environmental protection, and trusts and estates. Prerequisite: BUAD 2220.
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ACCT 3322 - Business Law
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