what sort of degree does she have? if she's so interested in accounting (perhaps to reach cpa-status?), than i would suggest taking some accounting courses at ndsu, basically, getting a ba or bs in accounting or something similar. with that under her belt, she would be able to take the cpa exams (her mileage may vary, she should inquire about the exams before hopping into more debt from school or following my suggestions like a google-maps route).
don't misconstrue, i'm all for more education, knowledge is something no one ever outgrows, but you can be overqualified to get hired anywhere but blue-collar work, and, even then, she may have a hard time getting in the door. trust me, i speak from experience.
