2008-09 Undergraduate Catalog
Majors
The Bachelor of Science degree in Accounting (BSAc) is a four-year program that provides an excellent foundation in accounting and business. Its conceptual focus is designed to prepare students for success in a constantly evolving business environment and to prepare students for graduate studies. Students enrolled in the BSAc program are eligible to submit an application for early admission to graduate school via the school's combined 3/2 Program. Students who complete this combined program meet eligibility requirements to sit for the Uniform Certified Public Accountant exam and to practice as a CPA in Florida.
Some students enter the Fisher School of Accounting with the intention of limiting their accounting studies at UF to undergraduate coursework. These students view the BSAc degree as providing valuable preparation for post-graduate studies in areas other than accounting (e.g., law) or may intend to complete graduate accounting studies at another institution.
To graduate with this major, students must complete all university, college and major requirements.
The 3/2 Program
The 3/2 program requires the same freshman and sophomore course requirements as the B.S.Ac. program. The junior and senior year courses vary, as follows:
| Accounting |
| College: Warrington College of Business Administration |
| School: Fisher School of Accounting |
| Degree: Bachelor of Science in Accounting |
| Hours for the Degree: 120 |
| 3/2 Program: Five-year program with joint award of bachelor's and master's degrees in accounting. Hours for the degree: 150 |
| Minor: No |
| Website: www.cba.ufl.edu/fsoa/programs/bsac/ |
The Bachelor of Science degree in Accounting (BSAc) is a four-year program that provides an excellent foundation in accounting and business. Its conceptual focus is designed to prepare students for success in a constantly evolving business environment and to prepare students for graduate studies. Students enrolled in the BSAc program are eligible to submit an application for early admission to graduate school via the school's combined 3/2 Program. Students who complete this combined program meet eligibility requirements to sit for the Uniform Certified Public Accountant exam and to practice as a CPA in Florida.
Some students enter the Fisher School of Accounting with the intention of limiting their accounting studies at UF to undergraduate coursework. These students view the BSAc degree as providing valuable preparation for post-graduate studies in areas other than accounting (e.g., law) or may intend to complete graduate accounting studies at another institution.
To graduate with this major, students must complete all university, college and major requirements.
Critical Tracking and Recommended Semester Plan
Semester 1:
- Complete 1 of the 7 critical-tracking courses: ECO 2013, ECO 2023, MAC 2233, MAC 2234, ACG 2021C, STA 2023, CGS 2531
- 3.0 UF GPA required for semesters 1-4
- 3.0 GPA required on all attempts of preprofessional coursework for semesters 1-4
Semester 2:
- Complete 2 additional courses of the 7 critical-tracking courses (1 of the 3 courses must be MAC 2233 or equivalent)
Semester 3:
- Complete 2 additional courses of the 7 critical-tracking courses (1 of the 5 courses must be ACG 2021C with a minimum grade of B)
Semester 4:
- Complete all 7 critical-tracking courses
- Complete general education, university writing and math requirement coursework, and CLAST exam.
Semester 5:
- Complete ACG 3481 and ACG 3482C
The 3/2 Program
To remain on track, students must complete the appropriate critical-tracking courses, which appear in bold.
Recommended semester plan
| Semester 1 | Credits |
| ECO 2023 Principles of Microeconomics (GE-S) | 3 |
| STA 2023 Introduction to Statistics 1 (GE-M) | 3 |
| Social and Behavioral Sciences (GE-S) | 3 |
| Composition (GE-C, WR) | 3 |
| Elective | 3 |
| Total | 15 |
| Semester 2 | Credits |
| MAC 2233 Survey of Calculus 1 (GE-M) | 3 |
| ECO 2013 Principles of Macroeconomics (GE-S) | 3 |
| Physical or Biological Science (GE-P or GE-B) | 3 |
| Humanities/International/Diversity(GE-H, D, N) | 3 |
| Elective | 3 |
| Total | 15 |
| Semester 3 | Credits |
| ACG 2021C Introduction to Financial Accounting | 4 |
| CGS 2531 Problem Solving Using Computer Software (GE-M) | 3 |
| Humanities/International/Diversity(GE-H, N, D) | 3 |
| Physical or Biological Science (GE-P or GE-B) | 3 |
| Electives | 2 |
| Total | 15 |
| Semester 4 | Credits |
| MAC 2234 Survey of Calculus 2 (GE-M) | 3 |
| Physical or Biological Science (GE-P or GE-B) | 3 |
| Humanities (GE-H) | 3 |
| 2nd English class required for 3/2 program | 3 |
| Elective | 3 |
| Total | 15 |
Additional information regarding general education
- Students may vary the hours in humanities, social and behavioral sciences, and physical and biological sciences to have no fewer than six hours and no more than 12 hours in each category with a total of 27 hours among the three categories.
- General education requirements may be fulfilled with credit from AP, IB or dual-enrollment courses. Additional exemptions may occur from SAT II scores, if deemed appropriate. The 3000-/4000-level business core courses will not satisfy general education requirements (for example, MAN 3025 and MAR 3023).
| Semester 5 | Credits |
| ACG 3481 Accounting Information and Business Processes 1 | 3 |
| ACG 3482C Accounting Information and Business Processes 2 | 4 |
| FIN 3403 Business Finance | 4 |
| QMB 3250 Statistics for Business Decisions | 4 |
| Total | 15 |
| Semester 6 | Credits |
| ACG 4133C Financial Accounting | 4 |
| ECP 3703 Managerial Economics | 4 |
| MAN 3025 Principles of Management | 4 |
| Elective (greater than or equal to 3000 level) | 3 |
| Total | 15 |
Critical-tracking Criteria:
- Completed ACG 4133C or 4352C
- Completed a total of two 3000-/4000-level accounting courses
| Semester 7 | Credits |
| ACG 4352C Cost and Managerial Accounting | 4 |
| TAX 5005 Federal Income Tax | 3 |
| MAR 3023 Principles of Marketing | 4 |
| Elective (greater than or equal to 3000 level) | 4 |
| Total | 15 |
Critical-tracking Criteria:
- Maintain a 2.0 cumulative GPA
- Completed ACG 5637 or TAX 5005
- Completed a total of four 3000-/5000-level accounting courses
| Semester 8 | Credits |
| ACG 5637 Auditing 1 | 3 |
| MAN 4504 Operations and Supply Chain Management | 4 |
| BUL 4310 The Legal Environment of Business | 4 |
| Elective (greater than or equal to 3000 level) | 4 |
| Total | 15 |
Critical-tracking Criteria:
- Maintain a 2.0 cumulative GPA
The 3/2 program requires the same freshman and sophomore course requirements as the B.S.Ac. program. The junior and senior year courses vary, as follows:
| Semester 5 | Credits |
| ACG 3481 Accounting Information and Business Processes 1 | 3 |
| ACG 3482C Accounting Information and Business Processes 2 | 4 |
| FIN 3403 Business Finance | 4 |
| QMB 3250 Statistics for Business Decisions | 4 |
| Total | 15 |
| Semester 6 | Credits |
| ACG 4133C Financial Accounting | 4 |
| ACG 4352C Cost and Managerial Accounting | 4 |
| ECP 3703 Managerial Economics | 4 |
| MAN 3025 Principles of Management | 4 |
| Total | 16 |
| Semester 7 (admitted to grad school) | Credits |
| TAX 5005 Federal Income Tax | 3 |
| ACG 5637 Auditing 1 | 3 |
| MAR 3023 Principles of Marketing | 4 |
| BUL 4310 The Legal Environment of Business | 4 |
| Total | 14 |
| Semester 8 | Credits |
| TAX 5065 Tax Professional Research | 2 |
| ACG 5815 Accounting Institutions and Professional Literature | 2 |
| ACG 5226 Mergers and Acquisitions | 2 |
| ENC 5236 Writing for Accountants | 4 |
| MAN 4504 Operations and Supply Chain Management | 4 |
| Total | 14 |
| Fifth Year Courses | 31 hours |