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Undergraduate Course RequirementsFor Accounting Majors
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| Lower-level Prerequisites for Accounting Majors: All of these courses must be completed prior to admission to the Accounting major. | ||||
| Course # | Course Title | Hrs | Course Prerequisites | |
| ECO | 2013 | Principles of Macroeconomics |
3
|
None |
| ECO | 2023 | Principles of Microeconomics |
3
|
None |
| MAC | 2233 | Calculus for Business and Nonphysical Sciences |
3
|
MAC 1105 |
| STA | 2023 | Fundamental Business Statistics |
3
|
MAC 1105 |
| CGS | 2100 | Microcomputer Applications for Business |
3
|
None |
| ACG | 2021 | Introduction to Financial Accounting |
3
|
None |
| General Business Core Requirements for Accounting Majors: Students must earn a "C-" or better in each course. | ||||
| FIN | 3403 | Financial Management of the Firm |
3
|
ECO 2023, ACG 2021 |
| GEB | 3213 | Business Communications |
3
|
Admission to the major |
| MAN | 3240 | Organizational Behavior |
3
|
None |
| MAR | 3023 | Basic Marketing Concepts |
3
|
ECO 2023 |
| General Business Breadth Requirements for Accounting Majors: Students must earn a "C-" or better in each course. | ||||
| FIN | 3244 | Financial Markets, Institutions, and Intl. Finance Systems | 3 |
ECO 2013, ACG 2021 |
| ISM | 3003 | Foundations of MIS | 3 |
CGS 2100 |
| QMB | 3200 | Quantitative Methods for Business Decisions |
3
|
CGS 2100, STA 2023 |
| Plus two (2) electives from the following list of courses: | ||||
| HFT | 3240 | Managing Service Organizations |
3
|
None |
| MAN | 3504 | Services Operations Management | 3 |
QMB 3200 |
| MAN | 3600 | Multinational Business Operations | 3 |
ECO 2013, ECO 2023 |
| MAN | 4720 | Strategic Management and Business Policy | 3 |
FIN 3403, MAN 3240, MAR 3023 |
| MAR | 3700 | Professional Selling |
3
|
MAR 3023 |
| REE | 3043 | Real Estate |
3
|
None |
| RMI | 3011 | Risk Management and Insurance |
3
|
STA 2023 |
| Requirements for Accounting Majors |
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| Accounting Major Area Requirements:
Students must earn a "B" or better in ACG 2021 in order to be eligible to enroll in any upper-level accounting (ACG or TAX) course. Students must earn a "C-" or better in each upper-level accounting course and BUL 3330. Any student receiving two grades below "C-" in the same required upper-level accounting course (prefix ACG or TAX) will not be permitted to enroll in that course again; that is, you may repeat a required upper-level accounting course only once. |
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| Course # | Course Title | Hrs | Course Prerequisites | |
| ACG | 3101 | Financial Accounting and Reporting I |
3
|
ACG 2021 |
| ACG | 3111 | Financial Accounting and Reporting II | 3 |
ACG 3101 |
| ACG | 3341 | Cost Accounting I | 3 |
ACG 2021, MAC 2233, QMB 3200 |
| ACG | 3351 | Cost Accounting II | 3 |
ACG 3341 |
| ACG | 4201 | Financial Accounting and Reporting III | 3 |
ACG 3111, CGS 2100 |
| ACG | 4401 | Accounting Information Systems | 3 |
ACG 3101, CGS 2100 |
| ACG | 4632 | Auditing Theory and Application I | 3 |
ACG 3111, ACG 4401 |
| TAX | 4001 | Federal Tax Accounting I | 3 |
ACG 3101 |
| BUL | 3330 | Law for Accountancy | 3 |
None |
| BUL | 3350 | U.C.C. Business Law Problems | 4 |
BUL 3330 |
Additional Information:
1. Accounting majors must complete a total of 90 hours
of non-accounting courses. Transfer students may count non-accounting
courses completed at previous institutions toward this requirement.
2. Students should plan to take all upper-level accounting courses in
residence at FSU.
3.In addition to the requirements outlined above, each student must
complete all University-wide requirements for graduation. These requirements
include liberal
studies requirements, the multicultural
requirement, the Gordon
Rule writing requirement, the summer
school requirement, the FSU
residency requirement, and total
hours requirements.
4. Students planning to sit for the CPA Examination in Florida must complete
a five-year, 150 -hour educational program including at least 36 hours
of upper-level accounting courses before applying for the exam. It is
recommended that students meet this requirement by completing the Master
of Accounting (MACC) program following their undergraduate degree. For
students who do not pursue the MACC program, the Department of Accounting
offers additional electives at the undergraduate level that can be taken
to satisfy the accounting course requirements for the CPA Examination.
Each of these courses may not be offered each term. These courses
are listed below.
| Course # | Course Title | Hrs | Course Prerequisites | |
| ACG | 4501 | Acctg. for Governmental and Not-for-Profit Entities |
3
|
ACG 3111 |
| ACG | 4642 | Auditing Theory and Application II |
3
|
ACG 4632 |
| ACG | 4682 | Investigative Accounting |
3
|
ACG 3101 |
| ACG | 4683 | Fraud Examination |
3
|
Pre or co-req ACG 4632 |
| ACG | 4930r | Special Topics in Accounting |
3
|
Permission of Instructor |
| TAX | 4011 | Federal Income Tax Accounting II |
3
|
TAX 4001 |
5. Transfer of upper-level business courses must be from
business colleges at other 4-year, accredited institutions. These courses
must carry prerequisites similar to those of the courses they are replacing,
and they must be approved by the College of Business Undergraduate Programs
Office. Once enrolled at FSU, students should not take any course at another
institution without first receiving approval from the College of Business
Undergraduate Programs Office.
6. For further information regarding the accounting major and scholarships
for accounting students, contact the Department
of Accounting, RBA 309, 644-2771.