Accounting Program

Description of Major

There are many specialties within the accounting field. Graduates can go into challenging positions with a bachelor’s degree; however, many responsibilities require a CPA certificate. Students planning to be a CPA in Florida are required to complete a five-year educational program and should plan to complete the Master of Accounting program. An understanding of accounting theory and practice is desirable for top management officials in any organization.

In the first two years at FSU, students should take courses to complete the following requirements: General Education requirements, Writing requirement, Multicultural Course requirements, and Prerequisite Coursework requirements. Some courses may fulfill requirements in multiple areas. Electives in the first two years should focus on gaining additional exposure to the social and behavioral sciences, and on improving communication and analytical reasoning skills. 

Prerequisite Coursework 

The following courses must be completed with a final grade of C minus or better:

Course Description Hours
ACG 2021 Introduction to Financial Accounting 3
ACG 2071 Introduction to Managerial Accounting 3
* CGS 2518 Spreadsheets for Business or CGS 2100 (3) Microcomputer Apps. for Business 3
ECO 2013 Principles of Macroeconomics 3
ECO 2023 Principles of Microeconomics 3
MAC 2233 Calculus for Business & Non-Physical Sciences 3
STA 2023 Business Statistics 3

*Students taking CGS 2100 or other approved course will also need to take CGS 2518 at FSU.

Note: State-wide common prerequisites are always under review. For the most current information and for acceptable alternative courses, visit the “Common Prerequisites Manual.” This is available from the “Student Services” section of .

Requirements for Progression to the Upper-Division Major
To be admitted to this program, students must have the following:

Requirements for Progression to the Upper-Division Major:
Admission to the limited access business programs requires the following: 

  1. Completion of at least 52 semester hours; 
  2. A cumulative grade point average on all college work attempted of at least 2.90; and 
  3. Satisfactory completion of all required prerequisite coursework

Admission Requirements


Major Program of Studies at FSU: 45-48 hours depending on if CGS 2518 is taken as a prerequisite or not. Community college courses may not be substituted for 3000/4000 level courses. All courses must be completed with a grade of C minus or better.

Non-Business Required Course: CGS 2518 (3) Spreadsheets for Business

Lower Division Requirements: This course is a Term 4 milestone. Transfer students must complete it in their first term of enrollment at FSU. RMI 2302 (3) Risk in Business and Society

Oral Communication Competency: 0 beyond other requirements
Students must demonstrate the ability to orally transmit ideas and information clearly. This requirement may be met with an approved college-level course. Business majors are required to take GEB 3213.

Computer Skills Competency: 0 beyond prerequisites. CGS 2100 (3) and CGS 2518 (3).

General Business Breadth Requirements for Accounting Majors: each of the following:

Couse Description Hours
FIN 3244 Financial Markets, Institutions, and International Finance Systems 3
QMB 3200 Quantitative Methods for Business Decisions 3
MAN 4720 Strategic Management and Business Policy 3

Major Area Requirements for Accounting Majors:
Accounting majors must complete the nine (9) courses listed below. To enroll in the required upper level accounting courses (those with ACG and TAX prefixes), students must have completed ACG 2021 and ACG 2071 with a grade of B or better in each course (B minus is not acceptable). Students must also receive a score of 70% or higher on FSU’s ACG 2021 final examination or complete the *Accounting Competency Examination with a score of 70% or higher before they can enroll in upper-level accounting courses. Further, students must earn a C or better (C minus is not acceptable) in ACG 3101 to enroll in ACG 3111 and all 4000 level ACG and TAX courses. Students must earn a “C-” or better in all other required upper-level accounting courses (prefix ACG and TAX).  Any student not successful in obtaining the minimum passing grade within two attempts will not be permitted to enroll in that upper-level accounting course again.

Couse Description Hours
ACG 3101 Financial Accounting and Reporting I 3
ACG 3111 Financial Accounting and Reporting II 3
ACG 3341 Cost Accounting 3
ACG 4201 Financial Accounting and Reporting III 3
ACG 4401 Accounting Information Systems 3
ACG 4632 Auditing Theory and Application I 3
TAX 4001 Federal Tax Accounting I 3
TAX 4011 Federal Tax Accounting II 3
BUL 3351 UCC and Law for Accountancy 3

*For more information on the FSU Accounting Competency Exam (pdf), and to register for the exam, please email


  1. Must complete at least 60 hours outside of business.
  2. A minimum of 45 hours at the 3000 level or above, at least 30 of which must be taken at this University.
  3. At least half of the major course semester hours must be completed in residence at this University. After enrolling at this University, all remaining major course requirements must be completed at this University.
  4. The final 30 hours must be completed in residence at this University.

Minimum Program Requirements - Summary
Total Hrs. Required 120
General Education 36*
Prerequisite Coursework 21*
Major Coursework 54-57
Minor Coursework 0
Computer Skills 0 beyond prerequisites
Oral Competency 0 beyond other requirements
Electives to bring total hours to 120 (to include at least 60 hours outside of business)
*Some Prerequisite courses may also be counted as part of Liberal Studies.


Accounting Program Faculty

Joseph Krupka, DBA
Accounting Program Coordinator and Co-Program Coordinator of the Financial Planning Program
(Panama City)
Office B-107
(850) 770-2216