Student ID:__________________________ Student Name:_______________________ Advisor Name:_______________________ Catalog: Academic Catalog 2021-2022 Program: Accounting Major

Accounting Major

Accounting is the management and communication of financial information for business and administrative decision-making. The major is designed to provide a common accounting and business foundation useful for a variety of student objectives. The place of accounting in decision-making is emphasized within the accounting curriculum, but students will also be expected to achieve a sound liberal education including strong communication skills, so that the successful graduate can both visualize accounting activities within broader organizational and social objectives and communicate information effectively. A total of 60 semester hours is required for the Accounting major and upon completion of the requirements a student will earn a Bachelor of Science degree. Students majoring in Accounting must satisfactorily complete:

Required Courses

Accounting majors are also encouraged, but not required, to take MAT 201. Students should have completed ACC 211, ECO 211 and ECO 212 prior to their junior year.

Course NameCredits:Term TakenGradeGen Ed
MAT 135 - College Algebra

Prerequisite(s): MAT 113 or placement.

Credits: 3

or

MAT 161 - Pre-calculus

Prerequisite(s): MAT 135 or placement.

Credits: 3

or

MAT 201 - Calculus I

Prerequisite(s): MAT 161 or placement.

Credits: 4

 

MAT 223 - Statistics

Prerequisite(s): MAT 113 or placement.

Credits: 3
ACC 211 - Principles of Financial Accounting

Prerequisite(s): MAT 113 or placement.

Credits: 3
CIS 206 - Data Management for Business

Prerequisite(s): MAT 135 or equivalent.

Credits: 3
ECO 211 - Principles of Microeconomics

Prerequisite(s): MAT 113 or placement.

Credits: 3
ECO 212 - Principles of Macroeconomics

Prerequisite(s): ECO 211 

Credits: 3
ECO 321 - Money and Banking

Prerequisite(s): ECO 212. 

Credits: 3
BUS 307 - Principles of Management

Prerequisite(s): ACC 211, ECO 101WI or ECO 212, MAT 135 or MAT 161 or MAT 201, MAT 223, and CIS 206 .

Credits: 3
LAW 310 - Legal Environment of Business Credits: 3
FIN 301 - Financial Management I

Prerequisite(s): ECO 321, ACC 211, MAT 135 or 161 or 201, and MAT 223.

Credits: 3
FIN 302 - Financial Management II

Prerequisite(s): BUS 301 or FIN 301.

Credits: 3
ACC 349 - Intermediate Accounting I

Prerequisite(s): ACC 211.

Credits: 3
ACC 350 - Intermediate Accounting II

Prerequisite(s): ACC 349.

Credits: 3
ACC 359 - Managerial Accounting

Prerequisite(s): ACC 211.

Credits: 3
ACC 360 - Cost Accounting

Prerequisite(s): ACC 359.

Credits: 3
ACC 361 - Federal Income Tax

Prerequisite(s): ACC 211 and junior standing or approval of instructor.


Fall semester.
Credits: 3
ACC 371 - Accounting Information Systems

Prerequisite(s): ACC 211.


Fall semester.
Credits: 3
ACC 411 - Intermediate Accounting III

Prerequisite(s): ACC 350.

Credits: 3
ACC 448 - Advanced Accounting

Prerequisite(s): ACC 411.


Spring semester.
Credits: 3
ACC 451 - Auditing

Prerequisite(s): ACC 371 and ACC 411, and senior standing or approval of instructor.


Spring semester.
Credits: 3

Requirements for CPA Licensure (Florida):

The State of Florida requires 150 credit hours in order to obtain a Certified Public Accountant (CPA) license. Flagler College’s current accounting curriculum is designed to meet the requirements to qualify to take the CPA examination (i.e., 120 hours), but not for licensure. Additional courses can be taken at Flagler College to satisfy the 150 credit hour requirement for licensure. To do so, the student must complete three additional accounting credit hours by taking one of the following courses:

  • ACC 463 - Advanced Federal Income Tax 
  • ACC 481 - Accounting Internship 
  • ACC 440 - Selected Topics – Forensic Accounting and Fraud Examination

Also, in addition to the general business courses required for the accounting major, the student must take twelve additional general business education credits, which include courses in business, economics, finance, computers or statistics (computers and statistics limited to six hours each) that are upper level courses (300 or 400 level). This requirement would be reduced for any general business education electives taken as an undergraduate.

After the accounting and general business education credits have been satisfied, the student must take an additional amount of elective credits to complete the 150 hours. We encourage students to take courses that would be beneficial in the career they have seeking.

Although most states require 150 hours for licensure, the required specified courses may differ from Florida. A student who desires to obtain licensure in a state other than Florida would need to review the information provided by the state’s board of public accountancy.

Notes: