Program Overview

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University of Florida Accounting Program

The Bachelor of Science in Accounting (BSAc) is a four-year degree 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.

About this Program

• College: Warrington College of Business
• School: Fisher School of Accounting
• Degree: Bachelor of Science in Accounting
• Credits for Degree: 120

School Information

Accounting at UF traces its roots back to 1923 when the first accounting course was offered. In 1977, the School of Accounting was established as an experimental model for six years. In 1983, the UF Faculty Senate voted to make the School permanent. In 1985, the School was renamed the Fisher School of Accounting after a generous donation from 1959 alumnus Fred Fisher.

Curriculum

• Overview
• Critical Tracking
• Model Semester Plan
• Academic Learning Compact

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 they plan to complete their graduate accounting studies at another institution.

Most accounting majors are seeking additional accounting education beyond the foundation provided by an undergraduate degree and go on to complete a graduate degree in accounting. Students enrolled in the BSAc Program are eligible to apply for early admission to graduate school via the Fisher School’s combined 3/2 program.

Critical Tracking

Critical Tracking records each student’s progress in courses that are required for progress toward each major. The critical-tracking requirements are as follows on a per-semester basis:

Semester 1

• Complete 2 of the 8 critical-tracking courses: ACG 2021, ACG 2071, CGS 2531 (or ISM 3013), ECO 2013, ECO 2023, MAC 2233, MAC 2234, STA 2023
• 3.0 GPA required on all attempts of preprofessional courses
• 3.0 UF GPA required

Semester 2

• Complete 2 additional courses of the 8 critical-tracking courses (1 of the 4 courses must be MAC 2233 or equivalent)
• 3.0 GPA required on all attempts of preprofessional courses
• 3.0 UF GPA required

Semester 3

• Complete 2 additional courses of the 8 critical-tracking courses (1 of the 6 courses must be ACG 2021 with a minimum grade of B)
• 3.0 GPA required on all attempts of preprofessional courses
• 3.0 UF GPA required

Semester 4

• Complete all 8 critical-tracking courses (ACG 2071 must be completed with a minimum grade of B)
• Complete General Education and the university Writing Requirement
• 3.0 GPA required on all attempts of preprofessional courses
• 3.0 UF GPA required

Semester 5

• Complete one of ACG 3101 or ACG 3401 with a C or better
• Complete 2 of the 8 business core courses: BUL 4310, FIN 3403, GEB 3373, MAN 3025, MAN 4504, MAR 3023, QMB 3250, QMB 3302
• 3.0 GPA required on all attempts of preprofessional courses
• 3.0 UF GPA required

Semester 6

• Complete ACG 3101 and ACG 3401 with a C or better
• Complete 4 of the 8 business core courses, including FIN 3403 and QMB 3250
• 2.0 GPA required on all accounting courses number 3000 and above
• 2.0 upper-division GPA required (all courses taken after the student earned 60 credits)
• 2.0 UF GPA required

Semester 7

• Complete ACG 4111 and ACG 4341 with a C or better
• Complete 7 of the 8 business core courses
• 2.0 GPA required on all accounting courses number 3000 and above
• 2.0 upper-division GPA required (all courses taken after the student earned 60 credits)
• 2.0 UF GPA required

Semester 8

• Complete ACG 4632 (or ACG 5637 and ACG 5647)
• Complete TAX 4001 (or TAX 5025 and TAX 5027)
• Complete all 8 business core courses
• Complete all other degree requirements
• 2.0 GPA required on all accounting courses number 3000 and above
• 2.0 upper-division GPA required (all courses taken after the student earned 60 credits)
• 2.0 UF GPA required

Student Learning Outcomes

1. Describe individual business disciplines and their relationship to the global business environment.
2. Prepare financial statements based upon generally accepted accounting principles.
3. Identify basic US tax laws applicable to businesses and individuals.
4. Explain the attestation function and describe generally accepted auditing standards.
5. Describe the basic concepts of cost and managerial accounting and explain its role in business.
6. Apply mathematical concepts and technology to interpret, understand, and communicate quantitative data.
7. Apply the conceptual framework, economic reasoning, and generally accepted accounting principles to solving accounting problems.
8. Analyze and interpret economic and financial events for internal decision-making purposes.
9. Attest to the fairness of financial representations and to the adequacy of internal controls.
10. Prepare basic individual and business tax returns and apply US tax laws for tax planning purposes.
11. Effectively produce, interpret, and analyze written text, oral messages, and multimedia presentations used in business.

Curriculum Map

The curriculum map outlines the courses that introduce, reinforce, and assess each student learning outcome.

Assessment Types

• Course assignments
• Tax cases
• Simulations
• Projects
• Exams
• Speeches
• The Educational Testing Service's Business Field Test

Before Graduating

Students must take the Business Field Test as prepared and administered by the Educational Testing Service (ETS). The score will be incorporated into a core business course taken in the final term. Students must also complete requirements for the baccalaureate degree, as determined by faculty.