Academic Catalog
The Bachelor of Science (B.S.) in Accounting program prepares students for careers in government, industry, public accounting, and service organizations. The faculty are committed to preparing graduates who are technically competent and possess the full range of business professional skills. Students are required to use a variety of technologies in assignments. Course projects are designed to enhance critical thinking, oral and written communications, teamwork, and foster awareness of diversity, ethics, and global issues.
Completion of the B.S. in Accounting at FGCU satisfies the State of Florida requirements to sit for the Certified Public Accountant (CPA) exam. Click here for more information https://www.myfloridalicense.com/intentions2.asp?chBoard=true&boardid=01&SID=
Combined 5-year B.S. Accounting and M.S. Accounting and Taxation program.
The Accounting Department offers a highly selective and competitive combined degree (B.S. and M.S.) program which offers an accelerated curriculum that can be completed in five years. A student enrolled in the combined program will earn the bachelor’s degree upon completion of the undergraduate program and the master’s degree upon completion of the graduate program. Prospective students should contact the Lutgert College of Business (LCOB), Graduate Programs Coordinator, for more information regarding admission and program requirements.
Degree-seeking students are classified as pre-majors prior to formal transition into a LCOB major. As pre-majors, students may enroll in lower division (1000-2999 level) 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 division (3000-4999 level) courses for the major.
Transition from a LCOB pre-major to a major happens following (a) completion of all common prerequisites with a minimum grade of C or higher in each course; and (b) completion of 50 earned hours of courses with a minimum FGCU GPA of 2.0.
For timely degree completion, FTIC (First Time in College) students are expected to complete the following:
- MAC 1105 with minimum grade of B (or relevant accelerated credit or placement exam), ECO 2023 or ECO 2013 with minimum grade of C, one additional common prerequisite, and an overall 2.4 FGCU GPA within one calendar year from admission
- Four common prerequisites by the end of the third semester (excluding summer) from admission
- Seven common prerequisites and an overall 2.7 FGCU GPA by the end of the fourth semester (excluding summer) from admission
- ACG 3103 with minimum grade of B by the end of the fifth semester (excluding summer) from admission
- FIN 3403 with minimum grade of C by the end of the sixth semester (excluding summer) from admission
For timely degree completion, transfer students are expected to complete the following:
- Seven common prerequisites and an overall 2.7 FGCU GPA by the end of the third semester (excluding summer) from admission
- ACG 3103 with minimum grade of B by the end of the fourth semester (excluding summer) from admission
- FIN 3403 with minimum grade of C by the end of the fifth semester (excluding summer) from admission
Students should refer to the Curriculum Map for milestone information. Curriculum maps for each major can be found at https://www.fgcu.edu/cob/.
In addition to the program requirements, students must:
- Attempt ACG 3103 no more than two times.
- 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.
- Earn a grade of C or higher in the common prerequisites, business common core, required courses in the major, and restricted electives. A minimum grade of B must be earned in ACG 3103.
- Complete a minimum of 48 of the 120 credits at the upper division (3000-4999 level).
- Complete the last 30 credits of business courses at FGCU.
- Complete a minimum of 12 credits of courses in the major at FGCU.
- Earn a minimum cumulative GPA of 2.0 for all coursework attempted at FGCU.
- Satisfy the College-Level Skills and foreign language entrance requirements.
- Satisfy the Service Learning requirement. See: https://www.fgcu.edu/studentlife/servicelearning/.
- Satisfy the Civic Literacy requirement.
- Complete the standardized business knowledge assessment exam administered during the last semester in GEB 4890 Business Strategy.
- Complete the summer course enrollment requirement.
- Submit an Application for Graduation by the deadline listed in the FGCU Academic Calendar.
- FGCU General Education Program (https://www.fgcu.edu/academics/undergraduatestudies/generaleducation/)
To prevent or minimize excess hours, select general education courses that satisfy common prerequisite requirements for your intended major. - Common Prerequisites
For this major, common prerequisite courses with an asterisk (*) require prior knowledge and skills demonstrated through degree acceleration programs (e.g., the College Board's Advanced Placement Program [AP], International Baccalaureate Program [IB], College-Level Examination Program [CLEP], Advanced International Certificate of Education Program [AICE]); dual enrollment; placement exam; or college coursework.
FGCU Course: ACG 2021 Intro to Financial Acctg. (3) Minimum grade of B
Acceptable Substitute: ACGX021 or ACGX022 or (ACGX001 and ACGX011)
FGCU Course: ACG 2071 Intro to Managerial Acctg. (3) Minimum grade of B
Acceptable Substitute: ACGX071 or ACGX301
FGCU Course: CGS 1100 Computer Software and Technology (3) Minimum grade of B
Acceptable Substitute: CGSX100 or CGSX100C or CGSX570 or CGSX060 or CGSX531 or CGSX000 or ISMX000 or CGSX518
FGCU Course: ECO 2013 Principles of Macro Economics (3) Minimum grade of C
Acceptable Substitute: ECOX013
FGCU Course: ECO 2023 Principles of Micro Economics (3) Minimum grade of C
Acceptable Substitute: ECOX023
FGCU Course: *MAC 2233 Elementary Calculus (3) Minimum grade of C
Acceptable Substitute: MACX233
[Prerequisites of MAT 1033 minimum grade of C then MAC 1105 minimum grade of B; or relevant accelerated credit; or placement exam]
FGCU Course: STA 2023 Statistical Methods (3) Minimum grade of C
Acceptable Substitute: STAX023 or STAX122 or QMBX100 - Business Common Core (27 credits)
BUL 3320 Law & Business I (3)
ENC 3250 Professional Writing (3) or GEB 3523 Critical Think&Writing for Bus (3)
FIN 3403 Business Finance (3)
GEB 4890 Business Strategy (capstone) (3)
ISM 3011 Information Systems (3)
MAN 3025 Principles of Management (3)
MAR 3023 Introduction to Marketing (3)
SCM 3005 Supply Chain Management (3)
SPC 2023 Public Speaking (3) or GEB 3085 Professional Development (3) - Required Courses in the Major (24 credits)
ACG 3103 Intermediate Fin. Acctg. I (3) Minimum grade of B
ACG 3113 Intermediate Fin. Acctg. II (3)
ACG 3341 Cost Accounting (3)
ACG 3401 Accounting Information Systems (3)
ACG 3842 Accounting Data Analytics (3)
ACG 4123 Intermediate Fin. Acctg. III (3)
ACG 4632 Independent Audit I (3)
TAX 4001 Federal Tax Accounting I (3) - Restricted Electives in the Major (6 credits)
Select 6 credits of approved upper division (3000-4999 level) electives in accounting (ACG) or taxation (TAX) from the following list: ACG 4501; 4684; 4901; 4939; 4940; or TAX 4011.
(Other 3000-4999 level courses with an accounting or taxation focus may be considered to meet the elective requirement - see LCOB advisor.) - University Requirements (3 credits)
IDS 3920 University Colloquium (3) - Additional Electives - as needed to reach total credits required for the degree
