Hardest ACCT classes at NDSU

Ranked by average GPA from official grade distributions. Only courses with at least 100 graded students.

1. ACCT 200: Elements of Accounting I Average GPA 2.60, 5,673 students
2. ACCT 102: Fundamentals of Accounting Average GPA 2.68, 2,889 students
3. ACCT 312: Intermediate Accounting Ii Average GPA 2.85, 742 students
4. ACCT 311: Intermediate Accounting I Average GPA 2.87, 983 students
5. ACCT 201: Elements of Accounting Ii Average GPA 2.93, 4,459 students
6. ACCT 418: Tax Accounting I Average GPA 2.96, 674 students
7. ACCT 318: Taxation in Mgmt Decisions Average GPA 3.01, 183 students
8. ACCT 410: Fraud Examination Average GPA 3.02, 569 students
9. ACCT 419: Tax Accounting Ii Average GPA 3.04, 115 students
10. ACCT 421: Auditing I Average GPA 3.06, 734 students
11. ACCT 425: Govt and Not-for-profit Acct Average GPA 3.13, 143 students
12. ACCT 320: Cost Management Systems Average GPA 3.17, 978 students
13. ACCT 420: Accounting Info Systems Average GPA 3.20, 682 students
14. ACCT 735: Applied Professional Research Average GPA 3.30, 137 students
15. ACCT 411: Advanced Fraud Examination Average GPA 3.41, 127 students
16. ACCT 730: Legal Aspects of Business Average GPA 3.53, 110 students
17. ACCT 625: Govt & Not-for-profit Acct Average GPA 3.64, 106 students
18. ACCT 750: Accounting Theory Average GPA 3.67, 140 students
19. ACCT 755: Financial Statement Analysis Average GPA 3.87, 102 students

See also: Easiest classes, NDSU course catalog, ACCT course catalog.