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=
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 division (1000-2999 level) courses to satisfy general education and common prerequisite requirements; lower level electives; and business common core courses, except GEB 4890 Business Strategy, 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 College Algebra with minimum grade of B (or relevant accelerated credit or placement exam), ECO 2023 Principles of Microeconomics or ECO 2013 Principles of Macroeconomics 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 Intermediate Fin. Acctg. I with minimum grade of B by the end of the fifth semester (excluding summer) from admission.
- FIN 3403 Business Finance 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 Intermediate Fin. Acctg. I with minimum grade of B by the end of the fourth semester (excluding summer) from admission.
- FIN 3403 Business Finance with minimum grade of C by the end of the fifth semester (excluding summer) from admission.
Students should refer to the Degree Map for milestone information. Degree maps for each major can be found at https://www.fgcu.edu/cob/.
In addition to the program requirements, students must:
- Attempt ACG 2021 Intro. to Financial Acctg. no more than two times.
- Attempt ACG 3103 Intermediate Fin. Acctg. I no more than two times.
- Earn a grade of B or higher in ACG 2021 Intro. to Financial Acctg., ACG 2071 Intro. to Managerial Acctg., and CGS 1100 Computer Software & Technology 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 Intermediate Fin. Acctg. I.
- Complete a minimum of 42 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.
- 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.
Program Requirements
Course List
| Code |
Title |
Credits |
| |
| |
| ACG 2021 | Intro. to Financial Acctg. (Acceptable Substitute: ACGX021 Minimum Grade of B) | 3 |
| ACG 2071 | Intro. to Managerial Acctg. (Acceptable Substitute: ACGX071 Minimum grade of B) | 3 |
| CGS 1100 | Computer Software & Technology (Acceptable Substitute: CGSX100 or CGSX100C Minimum Grade of B) | 3 |
| ECO 2013 | Principles of Macroeconomics (Acceptable Substitute: ECOX013 Minimum grade of C) | 3 |
| ECO 2023 | Principles of Microeconomics (Acceptable Substitute: ECOX023 Minimum grade of C) | 3 |
| MAC 2233 | Elementary Calculus I (Acceptable Substitute: MACX233 Minimum grade of C) *, 1 | 3 |
| STA 2023 | Statistical Methods (Acceptable Substitute: STAX023) | 3 |
| BUL 3320 | Law & Business I | 3 |
| FIN 3403 | Business Finance | 3 |
| GEB 3085 | Professional Development | 3 |
| GEB 4890 | Business Strategy | 3 |
| ISM 3011 | Information Systems | 3 |
| ISM 3421 | AI in Business | 3 |
| MAN 3025 | Principles of Management | 3 |
| MAR 3023 | Introduction to Marketing | 3 |
| SCM 3005 | Supply Chain Management | 3 |
| ACG 3103 | Intermediate Fin. Acctg. I (Minimum grade of B) | 3 |
| 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. Acct. III | 3 |
| ACG 4632 | Independent Audit I | 3 |
| TAX 4001 | Federal Tax Accounting I | 3 |
| |
| ACG 4501 | Government & Not-for-Profit | 3 |
| ACG 4684 | Fraud Examinations | 3 |
| ACG 4901 | Directed Study in Accounting | 1-3 |
| ACG 4939 | Special Topics in Accounting | 3 |
| ACG 4940 | Accounting Internship | 3 |
| TAX 4011 | Federal Tax Accounting II | 3 |
| |
| |
| |
Total Credits Required: 120
Combined 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.
Combined Program Admission Requirements
- Junior standing or an upper-division honors student
- Has a grade point average of 3.2 or better in the following courses (MAC 1105 College Algebra, MAC 2233 Elementary Calculus I, STA 2023 Statistical Methods and ACG 3103 Intermediate Fin. Acctg. I)
- Has earned a B or better in ACG 3103 Intermediate Fin. Acctg. I
- Has completed 75 semester hours and earned a minimum 3.2 FGCU GPA
- Transfer students must have completed a minimum of one semester (15 hours) at FGCU and earned a 3.2 FGCU GPA
- Has completed at least 50% of required service learning hours
- Carries a course load of no more than 15 semester hours when enrolled in a graduate course, and
Candidates for the combined program will apply during their junior year to the LCOB Graduate Programs Coordinator. A committee of accounting graduate faculty will review combined program applications. The LCOB Graduate Programs Coordinator is responsible for communicating with the student regarding the committee's decision.
Combined Program Progression and Additional Graduation Requirements
- The B.S. Accounting program is 120 credits.
- The M.S. Accounting & Taxation program is 30 credits.
- Total number of credits for the combined program is 150 credits.
- A minimum grade of B is required for each graduate course taken while enrolled in the B.S. Accounting program. The student will take 12 graduate credits from the following list of approved courses with prior approval of LCOB Graduate Programs Coordinator:
To ensure students remain on track to earn their B.S. Accounting in four years or less, students accepted into the combined program will meet with the LCOB Graduate Programs Coordinator each semester to review their progress and plan their course schedule. The LCOB Graduate Programs Coordinator arranges for students who are making appropriate progress to register in the approved graduate courses. Students will remain classified as Undergraduates until the bachelor's degree is awarded. Graduate courses will not be applied to the undergraduate degree requirements.
Each student is responsible for completing application materials for the M.S. Accounting & Taxation within one semester of graduation from the B.S. program to ensure continuous enrollment under the current catalog. Students who do not successfully complete the application to the M.S. program within one semester of graduation from the B.S. program will be dropped from the combined B.S./.M.S. program. Students will be accepted into the M.S. program if they have fulfilled all of the requirements for admission. Upon acceptance into the graduate program, students will be classified as Graduate. Students will complete an additional 18 graduate credits to satisfy the M.S. Accounting & Taxation as outlined in the catalog. Graduate credits taken while an Undergraduate will be counted to reach the 30 required credits for the M.S. Accounting & Taxation.
Students who begin the combined program as undergraduates, but either opt not to enter the master's program or do not receive a B or higher in each of the graduate courses taken as undergraduates, can still earn the B.S. in Accounting at the end of their senior year, if they have completed the 120 credits required for undergraduate degree and satisfied all other degree requirements.
