Accounting (ACC)
Program of Study at USF Sarasota-Manatee
For undergraduate admission to USF Sarasota-Manatee, students must either attend
a Florida public institution and complete the Associate in Arts degree or have a
minimum of 60 transferable semester hours from a regionally-accredited
institution. The following requirements apply to all undergraduate majors in the
College of Business:
- 2.5 overall GPA
- Florida Public Associate in Arts degree or 60 transferrable hours from a regionally-accredited institution(s)
- 2.0 minimum GPA in all attempted coursework at USF
- Completion of the seven state-mandated prerequisite courses (with a minimum GPA of 2.0 and a grade of C or higher in each course, Accounting majors must earn a “C” or higher in ACG 2021 & ACG 2071)
- ACG 2021 Principles of Financial Accounting (or ACG X001 and X011)
- ACG 2071 Principles of Managerial Accounting
- CGS 1000 Computer Information Systems or CGS 2100
- ECO 2013 Macroeconomics
- ECO 2023 Microeconomics
- MAC 2233 Applied Calculus or Business Calculus
- STA 2023 Elementary Statistics or QMB 2100
Admission requirements may be subject to change. Please check with Academic Advising for the current criteria.
The Business Core is common to all majors in business. It requires a grade of C or higher in each course.
- FIN 3403 Principles of Finance
- QMB 3200 Business & Economics Statistics II
- BUL 3320 Law and Business I
- ISM 3011 Info Systems in Organizations
- MAR 3023 Basic Marketing
- MAN 3025 Principles of Management
- GEB 4890 Strategic Mgmt & Decision Making
Required courses for Accounting Majors:
- ACG 3103 Intermediate Financial Accounting I
- ACG 3341 Cost Accounting and Control I
Accounting Majors must complete ACG 3103 and ACG 3341 with a C or higher prior to enrolling in any other Accounting courses.
- ACG 3113 Intermediate Financial Accounting II
- ACG 3401 Accounting Information Systems
- ACG 4632 Auditing I
- TAX 4001 Concepts of Federal Income Taxation
- Plus 6 hours of approved upper level accounting electives
Also required for an Accounting major:
- Advanced Writing course
- Speech Communication Course
- Humanities/Behavioral Science (such as Psychology, Anthropology, or Sociology)
- Political Environment of Business (such as Political Science, Public Administration, or Ethics)
- Contemporary International Topic Course
- ACG 3103 Intermediate Financial Accounting I
- ACG 3341 Cost Accounting & Control I
- ACG 3401 Accounting Information Systems
- TAX 4001 Concepts of Federal Income Taxation
- Accounting majors must earn a C (Not "C-") grade in each of the sequential upper-level accounting courses before being allowed to go on to the next course: i.e. ACG 3103, ACG 3113, ACG 3341, ACG 4632, TAX 4001. Students must be admitted to the College of Business at least one term before their anticipated graduation date.
- To be certified for graduation, students must achieve a 2.0 grade point average in the major field work, as well as all other college work attempted, both at USF and any other institution(s) attended.
- American Sign Language is approved by the College of Business for the Foreign Language Entrance Requirement (FLENT) only.
- Independent Research, ACG 4911, will not be accepted as credit towards the minimum degree requirements in the accounting concentration.
- All courses in the major or minor field and all foundation courses in business must be taken on a graded basis; the S/U option is not available.
- Accounting majors may use the forgiveness policy only once in upper level accounting courses.
- The State of Florida, requires a fifth year of education in order to sit for the CPA examination. Any further questions concerning the CPA examination should be directed to the Accounting Faculty.