The Barney Barnett School of Business & Free Enterprise at
Florida Southern College prepares accounting students to compete in today’s complex global market by equipping them with the skills needed to understand the language of business.
With coursework ranging from financial to forensic accounting and the infusion of hands-on learning through real-world applications, you’ll be prepared for professional certification, financial success, and leadership roles in a dynamic environment.
Certified professionals can enjoy greater career opportunities and earning potential than their non-certified counterparts. Students who complete a Bachelor of Science are eligible to sit for the:
Students who pass the CPA Exam need an additional 22 hours of academic credit to meet the Florida requirement of 150 semester credit hours, and a year of supervised experience, to become licensed. Florida Southern College offers all of the additional hours needed at the undergraduate level, or allows a student to choose a combination of undergraduate and graduate classes to fulfill CPA licensure requirements.
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Foundations of Financial Accounting
Foundations of Managerial Accounting
Financial Accounting I
Financial Accounting II
Advanced Auditing with Accounting Information Systems
Principles of Management
Four hours selected from:
For a complete listing of requirements, please refer to the
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To earn a minor in accounting you will need to complete the following courses successfully: ACC 2111, ACC 2112, ACC 3111, ACC 3211, and one more ACC course.
ACC 2111 FOUNDATIONS OF FINANCIAL ACCOUNTING
Four hours. To understand accounting for corporations. Gen Ed: Qn
ACC 2112 FOUNDATIONS OF MANAGERIAL ACCOUNTING
Four hours. Prerequisite: ACC 2111. Managerial accounting and analysis. Gen Ed: Qn
ACC 3111 FINANCIAL ACCOUNTING I
Four hours. Prerequisite: ACC 2112. A detailed study in the conceptual framework of accounting, the development of generally accepted accounting principles, the preparation of financial statements, the determination of income, and the procedures related to accounting for assets and liabilities.
ACC 3112 FINANCIAL ACCOUNTING II
Four hours. Prerequisite: ACC 3111. Required in the Accounting major. A detailed study of the procedures related to accounting for stockholders’ equity, earnings per share, pensions, leases, income recognition, preparation of the statement of cash flows, accounting for income taxes, and accounting for consolidations.
ACC 3211 COST ACCOUNTING
Four hours. Prerequisite: ACC 2112, computer competency. A study of cost accounting for manufacturing and non-manufacturing entities, covering cost terminology and concepts. Cost accounting systems including activity-based costing and differential costs for decision-making purposes are studied.
ACC 3212 DECISION TOOLS FOR MANAGEMENT
Four hours. Prerequisite: ACC 3211. Advanced topics in Cost/Managerial Accounting encompassing a study of decision models, cost information systems, budgeting, and performance analysis.
ACC 4115 ADVANCED FINANCIAL ACCOUNTING CONCEPTS
Four hours. Prerequisite: ACC 3112. One of four choices required in the Accounting major. A detailed study of the procedures related to accounting for interim reporting, segment reporting, foreign currency, worldwide accounting, reorganizations, liquidations, partnerships, governmental organizations, not-for-profit organizations, estates, and trusts. Also the history and importance of the SEC and the Sarbanes-Oxley Act upon the accounting profession.
ACC 4411 FEDERAL TAXATION
Four hours. Prerequisite: ACC 2112 or permission of the faculty. A study of concepts of federal income taxation for individuals. Includes an introduction to the procedures for tax research.
ACC 4412 ADVANCED TOPICS IN TAXATION
Four hours. Prerequisite: ACC 4411. A study of advanced tax topics including the concepts of taxation for corporations, partnerships, fiduciaries, gifts, and estates. Compliance, ethics for tax preparers, and planning and research concepts are covered.
ACC 4511 AUDITING
Four hours. Prerequisite: ACC 3112 or permission of the instructor. Required in the Accounting major. An examination of all aspects of auditing, including auditing standards, accepting and planning the audit, evaluating internal controls, verifying account balances and financial statement assertions, reporting on audited financial statements, and the legal liabilities and ethical responsibilities of auditors.
ACC 4512 ADVANCED AUDITING WITH ACCOUNTING INFORMATION SYSTEMS
Four hours. Prerequisite: ACC 4511. Required in the Accounting major. An examination of auditing standards and practical auditing tasks, including an examination of the role of accountants as designers, users, and evaluators of information systems.
ACC 4615 FORENSIC ACCOUNTING AND ETHICS
Four hours. Prerequisite: ACC 2112. Elective. To understand the field and practice of forensic accounting, procedures used to uncover economic crime, courtroom procedures and litigation support, principles and techniques of business valuations, and the ethical issues and environment of accounting.
ACC 4715 INTERNATIONAL ACCOUNTING
Four hours. Prerequisite: ACC 2112. A detailed study of the standards and procedures related to accounting for international organizations, including the differences and similarities in reporting amongst countries, particular issues of analyzing foreign financial statements, and the current issues in the development of international auditing standards and reporting standards.
ACC 4960/4961 ACCOUNTING INTERNSHIP
Four hours. Prerequisites: Senior standing, permission of the instructor, minimum 2.5 grade point average. Correlating theory and accounting practices in two operational settings; supervision by cooperating practitioners and faculty in several areas of application.
BUS 3160 MARKETING PRINCIPLES
Four hours. Prerequisite: ECO 2205. Marketing principles, functions, organizations, methods, and problems involved in the exchange process known as marketing; a managerial perspective that revolves around the marketing concept and the marketing mix. Gen Ed: Ql
BUS 3311 LEGAL ENVIRONMENT OF BUSINESS
Four hours. Introduction to commercial, property, administrative, constitutional and liability law, and the American court system, with special emphasis on how it affects people in business. Students will engage in evaluation, analysis, and application of legal doctrines to business and personal situations. Gen Ed: SW (Ap), Ql
BUS 3312 COMMERCIAL LAW
Two hours. Prerequisite: BUS 3311. In-depth study of the legal issues and principles inherent in business transactions, including sales, commercial paper, contracts, secured transactions, real property, business organizations, and trusts and estates; with heavy emphasis on applications of principles to problems.
BUS 3320 APPLIED STATISTICS OF BUSINESS AND ECONOMICS
Four hours. Same as ECO 3320. Prerequisite: MAT 2022 or its equivalent or permission of the instructor. Mathematical statistical tools for managerial analysis, research, and decision making. Data collection and presentation, hypothesis testing, regression analysis, time series analysis and forecasting. Gen Ed: Qn
BUS 3453 MANAGERIAL FINANCE
Four hours. Prerequisites: ACC 2111 and ACC 2112 and ECO 2205 and ECO 2207. Planning and controlling sources and uses of a firm’s funds. Includes capital budgeting, dividend policies, determination of optimal capital structure, and internal vs. external financing of expansion.
BUS 4999 SEMINAR IN STRATEGIC MANAGEMENT OF THE BUSINESS ENTERPRISE
Four hours. Prerequisites: Senior standing, all other courses in the major, and successful completion of coursework that satisfies Effective Communication SLOs A and B. The capstone course of the business administration major. The course integrates knowledge of all business disciplines from other courses. Uses case studies and team-based projects to identify problems and formulate strategic policies that shape the destiny of organizations. The course emphasizes analysis, decision-making, and implementation of business strategies. Gen Ed: Ql, EC-C
ECO 2205 PRINCIPLES OF MICROECONOMICS
Four hours. Consumer behavior and aggregation to markets, Producer behavior, theory of the firm, and aggregation to markets analysis: production and pricing of goods, factors of production and their attendant input markets and distribution of output, elasticities and incidence of a tax. Gen Ed: Qn
ECO 2207 PRINCIPLES OF MACROECONOMICS
Four hours. National income and product accounts; theory of aggregate supply and demand, employment, consumption, investment, price level, economic growth, money, currency exchange, the Federal Reserve, interest rates, and comparative economic systems. Gen Ed: Qn
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