The B.S. in Accounting prepares students for careers in government, industry, public accounting, and service organizations. The faculty are committed to preparing graduates who are not only technically competent, but who possess the full range of business professional skills. Students are required to use a variety of technology tools in class assignments. Courses include projects designed to enhance critical thinking, oral and written communications, and teamwork skills and foster awareness of diversity, ethical, and global issues.
Program Admission Requirements
Degree-seeking students are classified as pre-majors prior to formal acceptance into a Lutgert College of Business (LCOB) major. As pre-majors, students may enroll in lower level (1000-2999) courses to satisfy General Education and Common Prerequisite requirements; lower level electives; and Business Common Core courses, except GEB 4890, if course prerequisites are met. Pre-majors may not enroll in upper level (3000-4999) courses for the major.
Admission to Florida Gulf Coast University does not guarantee acceptance into a LCOB major. Students are accepted into a LCOB major upon satisfaction of the following:
Admission to FGCU as a degree seeking student in good academic standing.
Attendance at a Freshman Transition Workshop or Transfer Student Orientation session.
Submission of the Lutgert College of Business Application for Acceptance into a Major.
Completion of all Common Prerequisites with an overall GPA of 2.4 and a minimum grade of C or higher in each course.
Note: Students must earn a grade of B or higher in ACG 2021, ACG 2071, and CGS 1100 in order to enroll in certain upper division accounting courses.
Completion of 50 earned hours of courses with a minimum GPA of 2.0.
Satisfaction of College-Level Academic Skills Test (CLAST) requirements through testing or exemption.
Program Requirements
FGCU General Education Program (GEP) (36 hrs) Refer to the General Education Program for more information.
Communication (6 hrs)
Select ENC 1101
Select ENC 1102
Mathematics (6 hrs)
Select STA 2023
Select MAC 2233
Humanities (9 hrs)
Select Hum 2510
Social Sciences (6-9 hrs)
Select ECO 2013
Select ECO 2023
Natural Sciences (6-9 hrs)
Note: At least one Natural Sciences course must include a laboratory or field component. Courses meeting this requirement contain a “C” or “L” in their course numbers.
Common Prerequisites (variable)
ACG 2021 Core Concepts of Accounting I (3)
ACG 2071 Core Concepts of Accounting II (3)
CGS 1100 Computer Software and Technology (3)
ECO 2013 Principles of Macro Economics (GEP)
ECO 2023 Principles of Micro Economics (GEP)
MAC 2233 Elementary Calculus (GEP)
STA 2023 Statistical Methods (GEP)
Business Common Core (27 hrs)
BUL 3320 Law & Business I (3)
FIN 3403 Business Finance (3)
ISM 3011 Information Systems (3)
MAN 3025 Contemporary Mgt. Concepts (3)
MAN 3504 Operations Management (3)
MAR 3023 Introduction to Marketing (3)
GEB 4890 Business Strategy (capstone) (3)
ENC 3250 Professional Writing (3)
SPC 2023 Public Speaking (3)
Required Courses in the Major (21 hrs)
ACG 2091 Accounting Tools (2)*
ACG 3103 Financial Reporting & Analysis I (4)
ACG 3113 Financial Reporting & Analysis II (3)
ACG 3341 Cost Accounting (3)
ACG 3401 Accounting Information Systems (3)
ACG 4632 Independent Audit I (3)
TAX 3012 Business Income & Property Transactions (3)
*Students must earn a grade of B or higher in order to enroll in ACG 3103.
Restricted Electives (6 hrs)
Select 6 hours of approved upper division (3-4000 level) electives in accounting (ACG) or taxation (TAX). See college advisor for a list of approved courses.
University Requirements (3 hrs)
IDS 3920 University Colloquium (3)
Additional Electives (variable)
TOTAL SEMESTER HOURS REQUIRED: 120 HRS
Additional Graduation Requirements
Complete a minimum of 120 credit hours, with at least 48 hours at the upper division (3-4000 level).
Earn a grade of C or higher in the Common Prerequisites, Business Common Core, Required Courses in the Major, and Restricted Electives. Note: Students must earn a grade of B or higher in ACG 2021, ACG 2071, and CGS 1100 in order to enroll in certain upper division (3-4000 level) accounting courses.
Complete the last 30 credit hours of business courses at FGCU.
Complete a minimum of 12 credit hours of courses in the major at FGCU.
Earn a cumulative GPA of 2.0 for all coursework attempted at FGCU.
Satisfy CLAST, Gordon Rule writing and computation, and foreign language entrance requirements.
Complete the standardized business knowledge assessment exam administered during the last semester in GEB 4890 Business Strategy.
Transfer Notes and Acceptable Substitutes
The following substitutions are acceptable for common prerequisites and must be completed with a grade of C or higher:
ACG 2021: may substitute (ACG 1001 and ACG 2011) or (ACG X022)
ACG 2071: may substitute ACG X301
CGS 1100: may substitute one of the following CGS X100C, X530, X570, X060, X100, X531, X000, ISM X000, or demonstrated competency in CGS 1100
MAC 2233: may substitute MAC X230
STA 2023: may substitute QMB X100 or STA X122
Transfer credits will ordinarily be accepted from regionally accredited institutions and evaluated for appropriate credit toward requirements in the student's degree program.
