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Academic Bulletin

School of Business Administration - Undergraduate

ACCOUNTING - Dept. Codes: ACC

EDUCATIONAL OBJECTIVES

The objective of the program of studies in accounting is to prepare students to make a smooth transition from college into a successful and meaningful career in the professional practice of accounting, whether it be in public, private, or governmental accounting. Because of the professional aspects of accounting, equal emphasis is placed upon general education in the arts and humanities and the functioning of business enterprises, as well as the basic underlying concepts of accounting.

MAJOR IN ACCOUNTING

The undergraduate curriculum consists of 24 semester hours of Accounting and three semester hours of Business Law beyond the business course requirements.

The following courses are required:

ACC 301
ACC 303
ACC 306
ACC 311
ACC 312
ACC 402
ACC 404
BSL 301

Additionally, students must select one of the 500-level courses in accounting (exclusive of ACC 550). To continue as an accounting major, a student must have a cumulative grade point average of 2.5 or higher before enrolling in ACC 312.

MINOR IN ACCOUNTING

The Department of Accounting allows business students to earn a Business minor in accounting. In addition to the general requirements for all business minors, business students wishing to minor in accounting must complete ACC 301, 303 and 311.

FLORIDA CPA EXAM

Persons who apply to sit for the CPA exam in Florida and most other states are required to complete at least 30 semester hours beyond the baccalaureate degree. Accordingly, many of our graduates satisfy the 30 semester hours requirement for the CPA by continuing on for a fifth year during which time they also can complete the requirements for either the Master of Professional Accounting or Master of Science in Taxation degree. Students interested in these programs should consult with the Director of Graduate Programs within the Department.

It is possible to satisfy the 30-additional hour requirement for the CPA exam without completing a graduate degree or by pursuing another degree program. However, students planning to do so should plan their program of studies in consultation with a faculty member of the Accounting Department.

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