ACCOUNTING
176
FLAGLER COLLEGE
ACC 371
Accounting Information Systems
ACC 411
Intermediate Accounting III
ACC 448
Advanced Accounting
ACC 451
Auditing
BUS 301
Financial Management I
BUS 302
Financial Management II
BUS 307
Principles of Management
BUS 310
Principles of Marketing
BUS 470
Strategic Management
MIS 206
Data Management for Business
LAW 310
Legal Environment of Business
MAT 135
College Algebra or MAT 161 Pre-calculus or MAT 201 Calculus I
MAT 223
Statistics
ECO 201
Principles of Macroeconomics
ECO 202
Principles of Microeconomics
COM 101
Speech Communication
Accounting majors are also encouraged, but not required, to take MAT 201. Students should have completed ACC 211 and ECO 201 and 202 prior to their junior year. Accounting Minor: The student must satisfactorily complete ACC 211, 212 plus 15 semester hours beyond this level including ACC 349, 350, and 411. Requirements for CPA Licensure (Florida): The State of Florida requires 150 credit hours in order to obtain a Certified Public Accountant (CPA) license. Flagler College’s current accounting curriculum is designed to meet the requirements to qualify to take the CPA examination (i.e., 120 hours), but not for licensure. Additional courses can be taken at Flagler College to satisfy the 150 credit hour requirement for licensure. To do so, the student must complete nine additional accounting credit hours by taking the following courses: ACC 463 Advanced Federal Income Tax ACC 481 Accounting Internship ACC 440 Selected Topics – Forensic Accounting and Fraud Examination Also, in addition to the general business courses required for the accounting major, the student must take nine additional general business education credits, which include courses in business, economics, finance, computers or statistics (computers and statistics limited to six hours each) that are upper level courses (300 or 400 level). This requirement would be reduced for any general business education electives taken as an undergraduate. After the accounting and general business education credits have been satisfied, the student must take an additional amount of elective credits to complete the 150 hours. We encourage students to take courses that would be beneficial in the career they have chosen. Although most states require 150 hours for licensure, the required specified courses may differ from Florida. A student who desires to obtain licensure in a state other than Florida would need to review the information provided by the state’s board of public accountancy.