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.

WHY CHOOSE FSC FOR ACCOUNTING

  • Accreditation by AACSB is a mark of excellence in business education, earned by less than 5 percent of the world’s business programs.
  • Our program offers accelerated, seven-week terms that enable full time students to complete 48 credit hours a year.
  • Classes are personalized with an average student to faculty ratio of 13:1.
  • Scheduling is flexible with classes meeting either Saturdays or two nights per week.

With coursework ranging from financial to cost accounting and the infusion of hands-on learning through real-world applications, you’ll be prepared for financial success and leadership roles in a dynamic environment. You will also be prepared to apply for our Master of Accountancy (MAcc) degree which provides the remaining academic requirements for CPA licensure.

Program outcome goals for Accounting students

  • Study a curriculum that emphasizes civic and social responsibility, practical applications, instructional development, and opportunities for student-faculty collaborative research.
  • Work with accomplished faculty committed to teaching and professional excellence.
  • Prepare for professional certification, financial success, and lifelong leadership roles in a dynamic global environment.
  • Prepare for Master of Accountancy (MAcc) degree

Professional Certification Requirements

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:

Information Session
Thursday, September 4, 6:00 PM

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Degree Requirements

Accounting Major Requirements

A. General Education Requirements 40 hours
B. Major Requirements 74 hours
ACC 2111 Foundations of Financial Accounting
ACC 2112 Foundations of Managerial Accounting
ACC 3111 Financial Accounting I
ACC 3112 Financial Accounting II
ACC 3211 Cost Accounting
ACC 4411 Federal Taxation
ACC 4511 Auditing
BUS 2217 Principles of Management
BUS 3160 Marketing Principles
BUS 3311 Legal Environment of Business
BUS 3320 Applied Statistics of Business and Economics
BUS 3453 Managerial Finance
BUS 4999 Seminar in Strategic Management of the Business Enterprise
ECO 2205 Principles of Microeconomics
ECO 2207 Principles of Macroeconomics
MAT 2022 Elementary Statistics
C. Bachelor of Science Degree Requirements 12 hours
D. Electives 0 hours
E. Total 126 hours

For a complete listing of requirements, please refer to the
Academic Catalog »

Admission Requirements

  • Completed Online Application
  • Official Transcripts of all Academic Work
  • If less than 60 credit hours have been earned from a regionally accredited college or university, official high school transcripts are also required.

Interested in an Accounting minor?

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.

Course Descriptions

Accounting Courses

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 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 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 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.

Business Courses

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 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

Economics Courses

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