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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
  PO Box 3061110
  Tallahassee, FL 32306-1110
Phone: (850) 644-3892
Email: 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 X518 (3) Spreadsheets for Business or CGS X100 (3) Microcomputer Apps. 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
*Students taking CGS X100 or other approved course will also need to take CGS 2518 at FSU.

Note: State-wide common prerequisites are always under review. For the most current information and for acceptable alternative courses, visit the “Common Prerequisites Manual.” This is available from the “Student Services” section of http://www.flvc.org.

Requirements for Progression to the Upper-Division Major
Admission to the limited access business programs requires the following: 1) completion of at least 52 semester hours; 2) a cumulative grade point average on all college work attempted of at least 2.90; and 3) satisfactory completion of all required prerequisite coursework.

Mapping
Mapping is FSU’s academic advising and monitoring system. Academic progress is monitored each Fall and Spring semester to ensure that students are on course to earn their degree in a timely fashion. Transfer students must meet mapping guidelines to be accepted into their majors. You may view the map for this major at www.academic-guide.fsu.edu/.

Major Program of Studies at FSU:  54-57 hours depending on if CGS is taken as a prerequisite or not.
Community college courses may not be substituted for 3000/4000 level courses. All courses must be completed with a grade of C- or better
Non-Business Required Course (0-3 hours)
CGS 2518 (3) Spreadsheets for Business
Lower-Division Requirement(3 hours)
This course is a Term 4 milestone. Transfer students must complete it in their first term of enrollment at FSU.
RMI 2302 (3) Risk in Business and Society
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(9 hours):
Both of the following:
FIN 3244 (3) Financial Markets, Institutions, and International Finance Systems
QMB 3200 (3) Quantitative Methods for Business Decisions
Plus one (1) elective from the following list of courses:
ISM 3003 (3) Foundations of Management Information Systems
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 the ten (10) 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 and ACG 2071 with a grade of B or better in each course (B- is not acceptable). Students must also receive a score of 75% or higher on FSU’s ACG 2021 final examination or complete the Accounting Competency Examination with a score of 75% or higher before they can enroll in upper-level accounting courses. Students have a maximum of two attempts to pass the competency examination. Further, students must earn a C or better (C-is not acceptable) in ACG 3101 to enroll in ACG 3111 and all 4000 level ACG and TAX courses. 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
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
TAX 4011 (3) Federal Tax Accounting II
BUL 3330 (3) Law for Accountancy
BUL 3350 (3) UCC Business Law Problems

Computer Skills Competency:  0 beyond prerequisites. CGS 2100 (3) or CGS 2518 (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 21*
Major Coursework 54-57
Minor Coursework 0
Computer Skills 0 beyond prerequisites
Oral Competency 0 beyond other requirements
Electives to bring total hours to 120 (to include at least 60 hours outside of business)
*Some Prerequisite courses may also be counted as part of Liberal Studies.

Remarks:
1. Must complete at least 60 hours outside of business.
2. A minimum of 45 hours at the 3000 level or above, at least 30 of which must be taken at this University.
3. At least half of the major course semester hours must be completed in residence at this University. After enrolling at this University, all remaining major course requirements must be completed at this University.
4. The final 30 hours must be completed in residence at this University.

Employment Information
Salary Information: National Association of Colleges and Employers, Occupational Outlook Handbook

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.

 

Updated: Summer, 2014