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Catalog Home » Undergraduate Programs » Lutgert College of Business » Accounting (B.S.)

Accounting (B.S.) 2017-2018 Catalog Year

Lutgert College of Business

Department of Accounting

The B.S. in Accounting prepares students for careers in government, industry, public accounting, and service organizations. The faculty are committed to preparing graduates who are technically competent and possess the full range of business professional skills. Students are required to use a variety of technologies in assignments. Course projects are designed to enhance critical thinking, oral and written communications, teamwork, and foster awareness of diversity, ethics, and global issues.

Progression And Additional Graduation Requirements

Degree-seeking students are classified as pre-majors prior to formal transition into a LCOB major. As pre-majors, students may enroll in lower level (1000-2999) courses to satisfy general education and common prerequisite requirements; lower level electives; and business common core courses, except GEB 4890, if course prerequisites are met. Pre-majors may not enroll in upper level (3000-4999) courses for the major.

Transition from a LCOB pre-major to a major happens following (a) completion of all common prerequisites with a minimum grade of C or higher in each course; and (b) completion of 50 earned hours of courses with a minimum GPA of 2.0.

In addition to the program requirements, students must:

  • Attempt ACG 3103 no more than two times.
  • Earn a grade of B or higher in ACG 2021, ACG 2071, and CGS 1100 in order to enroll in certain upper division accounting courses.
  • Earn a grade of C or higher in the common prerequisites, business common core, required courses in the major, and restricted electives.
  • Complete a minimum of 120 credits with at least 48 hours at the upper division (3-4000 level).
  • Complete the last 30 credits of business courses at FGCU.
  • Complete a minimum of 12 credits of courses in the major at FGCU.
  • Earn a minimum cumulative GPA of 2.0 for all coursework attempted at FGCU.
  • Satisfy college-level skills and foreign language entrance requirements.
  • Satisfy service learning requirement. See .
  • Complete the standardized business knowledge assessment exam administered during the last semester in GEB 4890 Business Strategy.
Program Requirements
    1. FGCU General Education Program (
      To prevent or minimize excess hours, select general education courses that satisfy common prerequisite requirements for your intended major. 

    2. Common Prerequisites
      For this major, common prerequisite courses with an asterisk (*) require prior knowledge and skills demonstrated through degree acceleration programs (e.g., the College Board's Advanced Placement Program [AP], International Baccalaureate Program [IB], College-Level Examination Program [CLEP], Advanced International Certificate of Education Program [AICE]); dual enrollment; placement exam; or college coursework.

      FGCU Course: ACG 2021 Intro to Financial Acctg. (3) Minimum grade of B
      Acceptable Substitute: ACGX021 or ACGX022 or (ACGX001 and ACGX011)

      FGCU Course: ACG 2071 Intro to Managerial Acctg. (3) Minimum grade of B
      Acceptable Substitute: ACGX071 or ACGX301

      FGCU Course: CGS 1100 Computer Software and Technology (3) Minimum grade of B
      Acceptable Substitute: CGSX100 or CGSX100C or CGSX530 or  CGSX570 or CGSX060 or CGSX531 or CGSX000 or ISMX000 or CGSX518

      FGCU Course: ECO 2013 Principles of Macro Economics (3) Minimum grade of C
      Acceptable Substitute: ECOX013

      FGCU Course: ECO 2023 Principles of Micro Economics (3) Minimum grade of C
      Acceptable Substitute: ECOX023

      FGCU Course: *MAC 2233 Elementary Calculus (3) Minimum grade of C
      Acceptable Substitute: MACX233 or MACX230
      [Prerequisites of MAT 1033 minimum grade of C then MAC 1105 minimum grade of B; or relevant accelerated credit; or placement exam]

      FGCU Course: STA 2023 Statistical Methods (3) Minimum grade of C
      Acceptable Substitute: STAX023 or STAX122 or QMBX100

    3. Business Common Core (27 credits)
      BUL 3320 Law & Business I (3)
      ENC 3250 Professional Writing (3)
      FIN 3403 Business Finance (3)
      GEB 4890 Business Strategy (capstone) (3)
      ISM 3011 Information Systems (3)
      MAN 3025 Principles of Management (3)
      MAR 3023 Introduction to Marketing (3)
      SPC 2023 Public Speaking (3)
      TRA 3151 Operations Management (3)

    4. Required Courses in the Major (24 credits)
      ACG 3103 Intermediate Fin. Acctg. I (3)
      ACG 3113 Intermediate Fin. Acctg. II (3)
      ACG 3341 Cost Accounting (3)
      ACG 3401 Accounting Information Systems (3)
      ACG 4123 Intermediate Fin. Acctg. III (3)
      ACG 4632 Independent Audit I (3)
      QMB 3302 Business Analytics (3)
      TAX 4001 Federal Tax Accounting I (3)

    5. Restricted Electives (6 credits)
      Select 6 credits of approved upper division (3-4000 level) electives in accounting (ACG) or taxation (TAX) from the following list:ACG 4501; 4684; 4901; 4939; 4940; or TAX 4011.
      (Other 3-4000 level courses with an accounting or taxation focus may be considered to meet the elective requirement - see LCOB advisor.)

    6. University Requirements (3 credits)
      IDS 3920 University Colloquium (3)

    7. Additional Electives - as needed to reach total credits required for the degree


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