Dickinson State University- Electives

Which Electives Should I Take?

The 02-04 catalogue shows four accounting electives: Cost2, Governmental, Tax2 and CPA Review. In the 04-05 school year we are dropping Cost2 and adding Audit2 and Audit3. So you now have 5 accounting electives to pick from.

Unless you have a crystal ball, you have no idea what you will be doing 5, 10 or 15 years down the road. Why handicap yourself? You should take every accounting course you can get your hands on.

If you can't take all of the elective courses, then you need to focus on immediate and most probable future needs. We have added Audit 2 and Audit 3 because our graduates have been struggling with the audit portion of the CPA exam. Take both of these. Tax 2 is corporate taxation. Even if you are not planning on going into a tax career, corporate taxes are an important part of many business decisions. You need to be familiar with corporate taxes in order to perform effectively in an upper level accounting position.