Bachelor of Accounting

Upon completing your Bachelor’s of Accounting degree, you will be able to:

• Prepare and interpret financial statements for business, non-profit, and government enterprises.
• Use accounting data to evaluate performance and enable decision making.
• Describe the principles related to the design, integrity, and effectiveness of accounting information systems.
• Understand the role of auditing in society, including auditing procedures and reporting requirements.
• Apply the federal taxation of individuals, corporations and partnerships.
• Analyze the legal, ethical and legislative constructs which govern the conduct of business.

In addition, you’ll have the skills and competencies defined in the Curricular Learning Goals for the BBA.

Students are admitted to the School of Accounting in their junior year. You must be admitted to the college in order to enroll in senior-level business courses.

Admission requirements vary depending on whether you are a currently enrolled FIU student or a transfer student.

If you are an entering freshman or transferring into the university with less than 60 hours, you must apply through Undergraduate Admissions.

If you are currently an FIU student, you can specify accounting as your intended major after the completion of 30 credit hours. Please contact Undergraduate Academic Advising to discuss how to do this.

Currently Enrolled Students

To be admitted to the Landon Undergraduate School of Business'  Bachelor of Accounting degree program, you must have:

• completed 60 hours with a minimum grade point average (GPA) of 3.0
• satisfy the College Level Academic Skill requirement (CLAS) or have met conditions for exemption
• completed all university core curriculum requirements,
• completed all business pre-core requirements.
• Successful completion of the Accounting Entrance Exam. Students may take the entrance exam no more than three times. If a student fails to pass the exam after three attempts, they will be required to seek another major outside the School of Accounting.

These requirements must be completed no later than the first semester of your third year of undergraduate study. A grade of 'C' or higher is required in all business pre-core courses.

Please refer to the FIU Undergraduate Catalog for a complete and detailed listing of all admission requirements.

Transfer Students

Applicants to the Bachelor of Accounting degree program must submit an application for admission to the university and follow regular university admission procedures. Applicants must meet the university’s requirements for admission before being eligible for subsequent admission to the Landon Undergraduate School in the college. 
Please refer to the FIU Undergraduate Catalog for a complete and detailed listing of all university admission requirements.

The university requirements are:

• an Associate of Arts (AA) degree or 60 credit hours with a minimum of a 2.0 grade point average (GPA). See transfer of course work.
• satisfy the College Level Academic Skills requirement (CLAS) if an AA degree has not been earned
• two years of credit in one foreign language at the high school level or 8-10 credits in one foreign language at the college level (earned after 1989). Upper level business courses taken are not included in this GPA computation.
• for applicants whose native language is not English, minimum score of 500 paper-based and a minimum score of 173 computer-based Test of English as a Foreign Language (TOEFL) or satisfactory completion of college level English courses.
• Successful completion of the Accounting Entrance Exam. Students may take the entrance exam no more than three times. If a student fails to pass the exam after three attempts, they will be required to seek another major outside the School of Accounting.

Applicants who do not have an AA degree and have not completed the university’s core curriculum (UCC) may complete this course work at Florida International University (FIU). See the FIU Undergraduate Catalog to learn about the UCC's requirements.

In addition to meeting the university's admission requirements, acceptance into the Bachelor of Accounting degree program requires:

• completion of all university core curriculum courses
• completion of business pre-core requirements with a grade of "C" or higher in each course
• a minimum GPA of 3.0 on all lower division work,
• completion of these requirements no later than the first semester of your third year of undergraduate study.

In the Bachelor of Accounting program you must earn 30 credit hours in the business courses core courses listed below:

• ACG 4401 Accounting Information Systems (prerequisite ACG 4101 and 
  CGS 2100 or equivalent)
• COM 3150 Advanced Communication for Business
• BUL 4320 Business Law I
• ECO 3202 Applied Macroeconomics (prerequisite ECO 2013)
• FIN 3403 Financial Management (prerequisites STA 2023 and ACG 2021 or its equivalent)
• MAN 3025 Organization and Management
• MAN 4504 Operations Management (prerequisite QMB 3200)
• MAN 4720 Strategic Management (prerequisite graduating senior status)
• MAR 3023 Marketing Management
• QMB 3200 Application of Quantitative Methods in Business (prerequisites 
  STA 2023 or equivalent, CGS 3300 or ACG 4401 and college algebra)

In the Bachelor of Accounting program, you are required to take the following five courses:

• ACG 4101 Financial Accounting I
• ACG 4111 Financial Accounting II
• ACG 4201 Financial Accounting III
• ACG 4341 Management Accounting
• TAX 4001 Income Tax Accounting

In addition, you need to choose one of three areas of specialization for a total of six additional credit hours:

• Public Accounting:
  • ACG 4501 Governmental and Institutional Accounting
  • ACG 4651 Auditing

or

• Non-public Accounting:
  • ACG 4501 Governmental and Institutional Accounting

Also, you must choose an additional six credit hours of accounting, tax, or business law electives from the list below:

• BUL 4321 Business Law II
• ACG 4501 Governmental and Institutional Acounting
• ACG 4651 Auditing
• TAX 4011 Taxation of Corporations and Partnerships

All accounting courses must be taken at Florida International University. Courses from other universities are not transferable unless approved in advance by the Director of the School of Accounting.

Suggested Two Year Plan of Study for Full Time Non Working Students with Financial Need Third Year

*Taking in excess of two accounting/tax courses in any semester requires the authorization of the Director and is granted based on student prior performance and work load and proximity to graduation. To make this request use this form and allow five business days for consideration. Completed forms with a copy of the students SASS report should be returned to the School of Accounting.

Accounting Courses shown in ARIAL BOLD are Core; Electives are not bold

BUSINESS CORE COURSES shown in Baskerville Old Face- MAN 4720 should be taken in last semester; and MAN 4504 has QMB 3200 as a prerequisite the rest of the business core shown in blue are recommended order but student has flexibility.

ACG 4101* registration by permit only to students who are fully admitted to the School of Accounting who also have a passing score on the entrance exam which is administered 3 times per year.  Student has 3 attempts to pass exam and passing score is only valid for registration within one year.

Taking in excess of two accounting/tax courses in any semester requires the authorization of the Director and is granted based on student prior performance and work load and proximity to graduation.

Suggested Two Year Plan of Study for Full Time Non Working Students

Accounting courses shown in Required in  Bold electives not bold

BUSINESS CORE COURSES shown in Baskerville - MAN 4720 should be taken in last semester; MAN 4504 has QMB 3200 as a prerequisite; the remainders of the business core courses are shown in recommended order but student has flexibility to arrange for scheduling.

Upper division suggested electives include:  FIN 3140, FIN 4303, MAN 4064, MAN 4065, MAN 4102, MAN 4151, MAR 4354 MAR 4860 or any 3000 or 4000 level course, whose prerequisites you meet, offered at FIU.

ACG 4101 registration by permit only to students who are fully admitted to the School of Accounting who also have a passing score on the entrance exam which is administered 3 times per year.  Student has 3 attempts to pass exam and passing score is only valid for registration within one year.

Taking in excess of two accounting/tax courses in any semester requires the authorization of the Director and is granted based on student prior performance and work load and proximity to graduation.

In addition to the Academic Standards that apply to all College of Business Administration students, students enrolled in the Bachelor of Accounting program must also meet the following:

• You must earn a minimum grade of "C" in all 4000-level accounting, business law, and tax courses.
• If you do not achieve a grade of "C" or better in two enrollments in any course, you will be dropped automatically from the Accounting program.
• In extenuating circumstances, you may be able to continue in the program after filing a written appeal to the Continuation and Retention Committee.
• The Financial Accounting I course (ACG 4101) requires successful completion of an entrance exam as a prerequisite. Students may take the exam no more than three times. The test is valid for one academic year.