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SOUTH DAKOTA

SCHOOL OF MINES
& TECHNOLOGY
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Accounting (ACCT)
University Directory
University Courses
ACCT 406/506 ACCOUNTING FOR ENTREPRENEURS
(3-0) 3 credits. Accounting concepts and
practices for entrepreneurs/small business owners.
Emphasis given to the use of accounting tools to
solve small business problems. Students enrolled
in ACCT 506 will be held to a higher standard
than those enrolled in ACCT 406. This course is
cross-listed with BADM 406/506 and ENTR
406/506. This course cannot count as a social
science/humanities credit. This course is taught
by Black Hills State University.
ACCT 210 PRINCIPLES OF ACCOUNTING I
(3-0) 3 credits each. Prerequisite: Sophomore
standing or permission of instructor. A study of
fundamental accounting principles and procedures
such as journalizing, posting, preparation of
financial statements, and other selected topics.
Accounting is emphasized as a service activity
designed to provide the information about
economic entities that is necessary for making
sound decisions. This course cannot count as
social science/humanities credit. This course is
taught by Black Hills State University.
ACCT 211 PRINCIPLES OF ACCOUNTING II
((3-0) 3 credits each. Prerequisite: ACCT 210. A
continuation of ACCT 210 with emphasis on
partnership and corporate structures, management
decision-making, cost control, and other selected topics. This course cannot count as social
science/humanities credit. This course is taught
by Black Hills State University.
Contact: South Dakota School of Mines and Technology
http://sdmines.sdsmt.edu/sdsmt/directory/courses/acct
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