Accounting (B.S.)
Start counting on a bright future
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.
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Program Requirements
Toggle More InfoProgram Requirements for the 2020-2021 Catalog Year
The General Education Program Website is located at http://www.fgcu.edu/general_education
Program Progression and Additional Graduation 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 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.
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 120 credits with at least 48 hours at the upper division (3-4000 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 college-level skills and foreign language entrance requirements.
- Satisfy service learning requirement. See https://www.fgcu.edu/studentlife/servicelearning/
- Complete the standardized business knowledge assessment exam administered during the last semester in GEB 4890 Business Strategy.
- Satisfy Civic Literacy requirement.
Program Requirements
- 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)
SPC 2023 Public Speaking (3)
SCM 3005 Supply Chain Management (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 4123 Intermediate Fin. Acctg. III (3)
ACG 4632 Independent Audit I (3)
QMB 3302 Business Analytics (3)
TAX 4001 Federal Tax Accounting I (3) - Restricted Electives (6 credits)
Select 6 credits of approved upper division (3-4000 level) electives in accounting (ACG) or taxation (TAX) from the following list:ACG 4501; 4684; 4901; 4939; 4940; or TAX 4011.
(Other 3-4000 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
Total Credits Required: 120
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Curriculum Map
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Learning Outcomes
Toggle More InfoAcademic Learning Compact
Consistent with its mission and guiding principles, Florida Gulf Coast University is committed to academic excellence and continuous quality improvement, as supported by a sound teaching-learning process. Within this process, students and instructors share responsibility for learning that is a movement from the simple to the complex, the concrete to the abstract, and the dependent to the independent. The Academic Learning Compact (ALC) initiative supports the teaching-learning process by clearly identifying expected core student learning outcomes in the areas of content/discipline knowledge and skills, communication skills, and critical thinking skills; aligning curricula with expectations; and using assessment to guide continuous improvement.Content/Discipline Knowledge and SkillsGraduates with B.S. in Accounting will be able to:
- Apply current accounting theories, methodologies, and standards to practice/professional questions.
- Interpret and present reliable and relevant information to financial statement users in a style and manner that facilitates decision making.
- Understand organizational systems and cost management techniques used to provide information in company-wide strategic decisions.
- Understand the ethical environment of accounting in business organizations.
Content/Discipline Knowledge and Skills are assessed at the college and departmental levels using the Educational Testing Service exam and using papers, projects and tests in upper division courses in accounting, taxation, and business law.
Additionally, all LCOB students must complete the business core with the following learning outcomes:- Demonstrate knowledge of ethical issues
- Demonstrate knowledge of global factors influencing business.
- Explain the importance of environmental responsibility.
- Understand main concepts & definitions in accounting, economics, finance, information systems, management, marketing, & operations management.
These are assessed using papers, projects and tests in GEB 4890, TRA 3151, FIN 3403, MAR 3023 and other undergraduate business courses.Communication SkillsGraduates will be able to:
- Select, organize, and report relevant and reliable information.
Communication Skills are assessed at the departmental level using papers, projects and tests in upper division courses in accounting, taxation, and business law.
Additionally, all LCOB students must complete the business core with the following learning outcomes:- Prepare effective written reports.
- Deliver effective oral presentations.
Communication skills are assessed by written assignments in GEB 4890 and TRA 3151 and other undergraduate business courses.Critical Thinking SkillsGraduates will be able to:
- Formulate an appropriate solution to an accounting problem.
Critical Thinking Skills are assessed at the departmental level using papers, projects and tests in upper division courses in accounting, taxation, and business law.
Additionally, all LCOB students must complete the business core with the following learning outcomes:
Graduates will be able to:- Solve business problems using analytical tools.
- Integrate knowledge across business disciplines.
Critical thinking skills are assessed by papers, projects, and tests in FIN 3403, GEB 4890, TRA 3151, ECO 2023 and other undergraduate business courses.
Updated August 2016 -
Accreditation
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Lutgert College of Business Accreditation
As the world's largest business education alliance, AACSB International—The Association
to Advance Collegiate Schools of Business (AACSB) connects educators, students, and
business to achieve a common goal: to create the next generation of great leaders.
Synonymous with the highest standards of excellence since 1916, AACSB provides quality
assurance, business education intelligence, and professional development services
to over 1,500 member organizations and more than 785 accredited business schools worldwide.
With its global headquarters in Tampa, Florida, USA; Europe, Middle East, and Africa
headquarters in Amsterdam, the Netherlands; and Asia Pacific headquarters in Singapore,
AACSB’s mission is to foster engagement, accelerate innovation, and amplify impact
in business education.
For more information, visit aacsb.edu. -
Admissions Information
Toggle More InfoAdmissions Information for the 2020-2021 Catalog Year
If you are not yet an FGCU student, visit the Admissions Office Website
If you are a newly-admitted FGCU student please be sure to sign up for an Eagle View Orientation session. As part of this session you will be meeting with an academic advisor who will assist you in registering for classes for your major.
Admission Deadlines
Visit the Admissions Office Web site for information on admission deadlines of the university.
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Course Description
Toggle More InfoOfficial Course Descriptions
Search for official course descriptions by using the Course Description Search utility.
Go to the Course Descriptions Search Web page, then follow these steps:
- Select an Academic Year from the TERM dropdown (required)
- Select a course prefix from one of the SUBJECT dropdowns (required)
- Enter search words in the TEXT field (optional, but will narrow the search results)
- Press Search
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Course Schedule
Toggle More InfoGetting started with the Course Schedule Search
Search for program courses by using the Course Schedule Search utility.
Go to the Course Schedule Search Web page, then follow these steps:
- Select an Academic Year from the TERM dropdown (required)
- Select one or more of the search options to narrow your results (for example, CAMPUS, COLLEGE, DEPARTMENT, LEVEL, PREFIX*, COURSEATTRIBUTE**). For virtual or web courses, select VIRTUAL in the CAMPUS field.
- Press Search.
*A course prefix is a three-letter designator for a major division of an academic discipline (for example, ACG for Accounting , BSC for Biological Science, ENC for English Composition). See the Degree Requirements page for a list of courses (with prefix and number) that can be used to fulfill degree requirements.
**A course attribute identifies specific characteristics of courses that can be used in a Degree Evaluation to satisfy a degree requirement. (Course attribute examples are Humanities courses - GEHM and Social Science courses - GESO.)
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Tuition, Fees, and Financial Assistance
Toggle More InfoTuition and Fees
Information on Tuition, Fees and estimated total Cost of Attendance is available on the Office of the Bursar web site.
Financial Aid Opportunities
Visit FGCU's Financial Aid Web site for information about grants, additional scholarships, loans, and student employment.
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Graduation Requirements / ETS Major Field Test in Business
Toggle More InfoGraduation Information:
Information regarding Graduation Requirements, the Application to Graduate and the graduation process may be found at the link below.
https://www.fgcu.edu/Graduation/graduation-requirements.html
ETS Major Field Test in Business:As a Lutgert College of Business senior enrolled in GEB 4890 (Business Strategy) this semester, you are required to participate in the ETS Major Field Test for Business. The exam contains 120 multiple-choice questions designed to measure a student's subject knowledge and the ability to apply facts, concepts, theories and analytical methods. Some questions are grouped in sets and based on diagrams, charts and data tables. The questions represent a wide range of difficulty and cover depth and breadth in assessing students' achievement levels.
For further information on the ETS Exam, please see ETS Major Field Tests (a description of the test, published by ETS).
The ETS Major Field Test is a graduation requirement. All potential graduation candidates must register online at https://www.registerblast.com/fgcu/Exam/List to complete the ETS Exam with the FGCU Testing and Assessment Office.
If you have any questions or need additional assistance,
please call the LCOB Office of Student Affairs at (239) 590-7302. -
Destination FGCU Transfer Program
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CPA License Information
Toggle More InfoCPA License Information
The references below cover important information for pursuing your CPA License both here in Florida or other states.
**Always check with the state or jurisdiction's board of accountancy for the most current information**State Board Websites
Florida Requirements
- Education Requirements to Sit for the CPA Exam:
120 semester hours/ a bachelor’s degree to include -- Total Upper Division Accounting Hour:
24 semester hours must include –- Auditing
- Cost Accounting
- 3 semester hours of Financial Accounting
- 3 semester hours of Taxation based on USA Accounting Standards.
- Total Upper Division Business Hours:
24 semester hours must include –- 3 semester hours of Business Law based on USA Law
- Total Upper Division Accounting Hour:
- Education Requirements for Licensure:
150 semester hours to include – - Total Upper Division Accounting Hours:
30 semester hours must include –- Auditing
- Cost Accounting
- 3 semester hours of Financial Accounting
- 3 semester hours of Taxation based on USA Accounting Standards
- Total Upper Division Business Hours:
36 semester hours must include –- 3 semester hours of business law based on USA law
- 1 year of work experience:
Must be verified by a licensed CPA and commence after completion of 120 semester hours. - Residency is not required
- Reciprocity is not offered
For full details visit the Florida State Board website
Frequently Asked Questions
- Education Requirements to Sit for the CPA Exam:
Visit the Department of Accounting.