ACCOUNTING
College: Business
Degree: B. S.
Limited Access: YES
Contact: College of Business Undergraduate Programs Office and Advising Center
Address: 328 Rovetta Business Building, FSU,
              P.O Box 3061110
              Tallahassee, FL 32306-1110
Phone: (850) 644-3892
E-Mail: ugprog@cob.fsu.edu
Fax: (850) 644-7332

Description of Major
There are many specialties within the accounting field. Graduates can go into challenging positions with a bachelor’s degree; however, many responsibilities require a CPA certificate. Students planning to be a CPA in Florida are required to complete a five-year educational program and should plan to complete the Master of Accounting program. An understanding of accounting theory and practice is desirable for top management officials in any organization.

In the first two years at FSU, students should take courses to complete the following four requirements: Liberal Studies (general education) requirements, Gordon Rule Writing requirement, Multicultural Course requirements, and Prerequisite Coursework requirements. Some courses may fulfill requirements in multiple areas. Electives in the first two years should focus on gaining additional exposure to the social and behavioral sciences, and on improving communication and analytical reasoning skills.

Prerequisite Coursework:  21 hours
The following courses must be completed with a "C-" or better:
ACG X021 (3) Introduction to Financial Accounting
ACG X071 (3) Introduction to Managerial Accounting
CGS X100 (3) Microcomputer Applications for Business
ECO X013 (3) Principles of Macroeconomics
ECO X023 (3) Principles of Microeconomics
MAC X233 (3) Calculus for Business & Non-Physical Sciences
STA X023 (3) Business Statistics
Other courses might serve as acceptable alternatives to these common program prerequisites.  Please see http://www.facts.org/cgi-bin/eaglec for a current list of approved substitutes.

Admission Requirements to Major Program of Studies
Admission to the limited access programs in the College of Business is competitive and depends on availability of faculty and space by discipline. Eligibility for an individual will be based on the following: 1) cumulative grade point average based on all college level work attempted; and 2) satisfactory completion of required prerequisite coursework. Requirements in effect at the time of application to the College (after at least 52 hours have been completed) will determine eligibility for each student. The required GPA may change each year; information regarding the current required GPA is available at www.cob.fsu.edu.

Major Program of Studies at FSU:  57 hours
Community college courses may not be substituted for 3000/4000 level courses.  All courses must be completed with a grade of “C- “or better

General Business Core Requirements for Accounting majors (12 hours):
FIN 3403 (3) Financial Management of the Firm
GEB 3213 (3) Business Communications
MAN 3240 (3) Organizational Behavior
MAR 3023 (3) Basic Marketing Concepts

General Business Breadth Requirements for Accounting Majors (15 hours):
All of the following
FIN 3244 (3) Financial Markets, Institutions, and International Finance Systems
ISM 3003 (3) Foundations of Management Information Systems
QMB 3200 (3) Quantitative Methods for Business Decisions
Plus two (2) electives from the following list of courses:
HFT 3240 (3) Managing Service Organizations
MAN 3504 (3) Services Operations Management
MAN 3600 (3) Multinational Business Operations
MAN 4720 (3) Strategic Management and Business Policy
MAR 3400 (3) Professional Selling
REE 3043 (3) Real Estate
RMI 3011 (3) Risk Management/Insurance

Major Area Requirements for Accounting Majors (30 hours):
Accounting majors must complete all of the courses listed below. In addition, accounting majors must complete a total of ninety (90) hours of non-accounting courses. To enroll in the required upper level accounting courses (those with ACG and TAX prefixes), students must have completed ACG 2021 with a grade of "B" or better; a grade of “B-“ is not acceptable.. A grade of "C-" or better must be earned in all required upper-level accounting courses and BUL 3330.  Any student receiving two grades below "C-" in the same required ACG or TAX course will not be permitted to enroll in that course again.
ACG 3101 (3) Financial Accounting and Reporting I
ACG 3111 (3) Financial Accounting and Reporting II
ACG 3341 (3) Cost Accounting I
ACG 3351 (3) Cost Accounting II
ACG 4201 (3) Financial Accounting and Reporting III
ACG 4401 (3) Accounting Information Systems
ACG 4632 (3) Auditing Theory and Application I
TAX 4001 (3) Federal Tax Accounting I
BUL 3330 (3) Law for Accountancy
BUL 3350 (3) UCC Business Law Problems

Computer Skills Competency:  0 beyond prerequisites.  CGS 2100 (3).

Oral Communication Competency:  0 beyond other requirements
Students must demonstrate the ability to orally transmit ideas and information clearly.  This requirement may be met through appropriate high school speech training or with an approved college-level course.  Business majors take GEB 3213.

Minimum Program Requirements - Summary
Total Hrs. Required 120
Liberal Studies 36*
Prerequisite Coursework* 18*
Major Coursework 57
Minor Coursework 0
Computer Skills 0 beyond prerequisites
Oral Competency 0 beyond other requirements
Electives to bring total hours to 120
*Some Prerequisite courses may also be counted as part of Liberal Studies.

Remarks:
1. 60 hours must be earned at a senior institution.
2. The final 30 hours must be in residence at FSU.

Employment Information
Representative Job Titles Related to this Major: Accountant, Bank Officer, Auditor, Certified Public Accountant (requires 5 year program and certificate), Financial Planner, Controller, Internal Revenue Agent, Business Consultant.

Representative Employers: CPA Firms, Banks, Investment Firms, Major Corporations, Small Businesses, Management Consulting Firms, Federal Bureau of Investigation, Internal Revenue Service, Governments: Local, State, Federal, Non-Profit Organizations.