Accounting

Degree:Bachelor of Science in Business Administration (B.S.B.A.)
Major:Accounting
Minor:Accounting
Certificate:Essentials of Accounting
Department:Accounting and Finance
Building 76, Room 201
850-474-2717
http://uwf.edu/account
College:
CIP Code:52.0301
Semester Hours Required For Degree: 120

The B.S.B.A. in Accounting is an included program in the University's accreditation by AACSB International.

The B.S.B.A. in Accounting is designed to provide students with basic conceptual accounting and business knowledge as a foundation for career development. The Accounting Specialization also provides the traditional background in accounting and is the first step toward state designation as a Certified Public Accountant (CPA).

Program Requirements

In addition to the university’s general requirements, students seeking the B.S.B.A. in Accounting must meet the requirements listed below.

Students should consult their academic advisors for courses which may satisfy both the General Education requirements and Common Prerequisites.

A minimum course grade of “C” is required in all College of Business prerequisites and courses.

General Education

In addition to the General Education requirements listed on this page, students must satisfy all additional University requirements, including the College-Level Communication and Computation, multicultural, and foreign language requirements. With appropriate planning and coordination with an academic advisor, students may satisfy some of the general University requirements through the General Education curriculum. For a complete listing of general degree requirements, refer to the University Requirements section of this catalog.

General Education Curriculum:

Accounting majors should take the following courses to satisfy components of the General Education curriculum:

Humanities3
Public Speaking
Mathematics6
Elements of Statistics
Calculus with Business Applications
Social Sciences3
Principles of Economics Macro

Multicultural Requirement

Civic Literacy Requirement

The 2017 Florida Legislature amended Section 1007.25, Florida Statutes, to require students initially entering a State University System (SUS) and/or Florida College System (FCS) institution in 2018-2019 and thereafter to demonstrate competency in civic literacy. The 2021 Legislature further amended Florida Statutes, requiring students to complete both a civic literacy course and an exam. As a result, there are three cohorts of students currently matriculating at Florida public institutions subject to varying requirements. As demonstrated in the table below, the exact civic literacy requirements are based on the academic term in which a student first enrolled in a Florida public institution.

Students Included in Cohort Civic Literacy Competency Requirement
Cohort 1: Students first entering the SUS or FCS prior to fall 2018 None
Cohort 2: Students first entering the SUS or FCS in fall 2018 – summer A 2021 Complete a course or exam (course options AMH 2020, POS 2041 )
Cohort 3: Students first entering the SUS or FCS in summer B 2021 (on or after July 1, 2021) and thereafter Complete both a course and exam (course options AMH 2020, POS 2041)

Additionally, the 2021 Legislature made two additional exceptions: approving the use of accelerated mechanisms for meeting the course competency requirement and exempting high school students who pass the Florida Civic Literacy Exam in high school from the postsecondary exam requirement. These two changes are in effect for Cohort 3.

There are multiple ways to satisfy this requirement. Students should work with their academic advisor to determine which option is best for their degree requirements/degree plan. 

Additional information can be found on our Civic Literacy website, SUS regulation BOG 8.006 and Florida Statute s.1007.25(4,a-b).

Mathematics Pathway

Students are advised to complete the following courses to fulfill the mathematics pathway that aligns with the mathematics skills needed for success in their program and their career goals. Students should refer to their academic advisor for questions about the math pathway for their program. For information about this requirement, refer to the catalog page for Mathematics PathwaysThese courses may also fulfill requirements for General Education and Common Prerequisites. 

Algebra through Calculus
MAC 1105College Algebra3
or MAC 1105C College Algebra with Lab
MAC 2233Calculus with Business Applications3
or STA 2023 Elements of Statistics
Students will be placed on a starting point based on their mathematics placement.

Common Prerequisites

State-mandated common prerequisites must be completed prior to graduation, but are not required for admission to the program. See the Common Prerequisite Manual for course substitutions from Florida colleges and universities.

 
ACG 2021Principles of Financial Accounting3
ACG 2071Principles of Managerial Accounting3
CGS 2570Personal Computer Applications3
ECO 2013Principles of Economics Macro *3
ECO 2023Principles of Economics Micro3
MAC 2233Calculus with Business Applications *3
STA 2023Elements of Statistics *3
Total Hours21
*

 Indicates common prerequisites which can be used to satisfy General Education requirements.

 
 

Lower Division Electives

Students must complete sufficient 1000/2000 level electives to complete at least 60 semester hours in the lower division. Current UWF students may use elective courses at any level (1000-4000) to meet this elective requirement.3-12
Total Hours3-12
 

Upper Division


College of Business BSBA Core

All students pursuing a BSBA major in the College of Business must complete each of the following BSBA core courses with a grade of "C" (2.0) or better.

BUL 3130Legal and Ethical Environment of Business3
FIN 3403Managerial Finance3
GEB 3213Writing for Business: Theory and Practice3
GEB 4361International Business3
ISM 3011e-Business Systems Fundamentals3
ISM 3116Introduction to Business Analytics 3
MAN 3025Management Fundamentals3
MAN 3504Operations Management3
MAN 4720Strategic Management3
MAR 3023Marketing Fundamentals3
Total Hours30

College of Business Undergraduate Transfer Credit Policy

The College of Business at the University of West Florida is accredited by AACSB International, the highest level of accreditation available to a college or school of business. As such, the College believes that it is in the student's best interest to take all junior/senior level BSBA Core, Major, and Major-related courses at UWF. These courses are typically taught by academically or professionally qualified faculty members as defined in the College's policy on faculty qualifications.

Undergraduate transfer credit for degree programs in the College of Business is awarded consistent with specifications in the UWF Catalog and the requirements of Florida's Common Numbering System.

Normally, the College of Business will not accept transfer credits as equivalent to UWF 3000/4000 level business-related courses from institutions not accredited by AACSB International.

Students should seek guidance from their College of Business academic advisors on these matters.

 
Accounting Specialization

ACG 3101Intermediate Financial Accounting I +3
ACG 3111Intermediate Financial Accounting II +3
ACG 3343Cost Accounting +3
ACG 3401Accounting Information Systems +3
ACG 4151Accounting Theory +3
ACG 4201Advanced Financial Accounting +3
ACG 4651Auditing +3
TAX 4001Taxation of Individuals +3
ACG 4501Governmental and Non-Profit Accounting +3
or TAX 4012 Corporate Income Tax
3000/4000 level advisor-approved elective +3
Financial Statement Analysis
Forensic Accounting
Accounting Internship
Corporate Income Tax
Commercial Law
Total Hours30
+

Courses included in the major GPA 

Accelerated Bachelor of Science in Business Administration (B.S.B.A.) Accounting/Master’s of Accountancy (M.Acc.)

This ABM program allows highly qualified undergraduate students majoring in accounting to take up to nine semester hours of graduate courses that will ‘double count’ for their undergraduate and graduate degree requirements at UWF. (University policy allows up to 12 semester hours of course credit to be applied to both degrees.)

Students in this program must earn at least a ‘B’ in any graduate course taken in the ABM program in order to be granted credit toward the master’s degree.

Minimum Requirements For Admission and Continuation:

  • Must have earned at least 75 semester hours of undergraduate credits prior to applying for the program.
  • Transfer students must have completed a minimum of 24 credit hours and at least two semesters at UWF.
  • Must have an overall undergraduate GPA of at least 3.25.
  • Must have an undergraduate accounting GPA of at least 3.50.
  • Must have completed at least four upper-level classes in the accounting core, including ACG 3101 and ACG 3111, prior to applying for the ABM program.
  • Must have earned a minimum grade of ‘B’ in all upper-level accounting courses taken prior to admission into the ABM program.
  • The minimum cumulative GPA for continuation in the program shall be no less than 3.25; students whose cumulative GPA falls below 3.25 will become ineligible to continue participating in the program and will be automatically terminated from the program.

Limitations

  • The ‘1+2’ scholarship will not apply to the courses taken in the ABM program; the student must be formally admitted to the MAcc program for 1+2 eligibility purposes.
  • Undergraduate students are not allowed to take 6000-level courses while in the ABM program; instead, they must be graduate students admitted to the MAcc.
  • Students will still need to ensure that they take at least 15 hours of 6000-level courses in the MAcc program.

General Education

In addition to the General Education requirements listed on this page, students must satisfy all additional University requirements, including the College-Level Communication and Computation, multicultural, and foreign language requirements. With appropriate planning and coordination with an academic advisor, students may satisfy some of the general University requirements through the General Education curriculum. For a complete listing of general degree requirements, refer to the University Requirements section of this catalog.

General Education Curriculum:

Multicultural Requirement

Civic Literacy Requirement

The 2017 Florida Legislature amended Section 1007.25, Florida Statutes, to require students initially entering a State University System (SUS) and/or Florida College System (FCS) institution in 2018-2019 and thereafter to demonstrate competency in civic literacy. The 2021 Legislature further amended Florida Statutes, requiring students to complete both a civic literacy course and an exam. As a result, there are three cohorts of students currently matriculating at Florida public institutions subject to varying requirements. As demonstrated in the table below, the exact civic literacy requirements are based on the academic term in which a student first enrolled in a Florida public institution.

Students Included in Cohort Civic Literacy Competency Requirement
Cohort 1: Students first entering the SUS or FCS prior to fall 2018 None
Cohort 2: Students first entering the SUS or FCS in fall 2018 – summer A 2021 Complete a course or exam (course options AMH 2020, POS 2041 )
Cohort 3: Students first entering the SUS or FCS in summer B 2021 (on or after July 1, 2021) and thereafter Complete both a course and exam (course options AMH 2020, POS 2041)

Additionally, the 2021 Legislature made two additional exceptions: approving the use of accelerated mechanisms for meeting the course competency requirement and exempting high school students who pass the Florida Civic Literacy Exam in high school from the postsecondary exam requirement. These two changes are in effect for Cohort 3.

There are multiple ways to satisfy this requirement. Students should work with their academic advisor to determine which option is best for their degree requirements/degree plan. 

Additional information can be found on our Civic Literacy website, SUS regulation BOG 8.006 and Florida Statute s.1007.25(4,a-b).

Mathematics Pathway

Students are advised to complete the following courses to fulfill the mathematics pathway that aligns with the mathematics skills needed for success in their program and their career goals. Students should refer to their academic advisor for questions about the math pathway for their program. For information about this requirement, refer to the catalog page for Mathematics PathwaysThese courses may also fulfill requirements for General Education and Common Prerequisites. 

Algebra through Calculus
Students will be placed on a starting point based on their mathematics placement
MAC 1105College Algebra3
or MAC 1105C College Algebra with Lab
STA 2023Elements of Statistics3
or MAC 2233 Calculus with Business Applications

Common Prerequisites

State-mandated common prerequisites must be completed prior to graduation, but are not required for admission to the program. See the Common Prerequisite Manual for course substitutions from Florida colleges and universities.

ACG 2021Principles of Financial Accounting3
ACG 2071Principles of Managerial Accounting3
CGS 2570Personal Computer Applications3
ECO 2013Principles of Economics Macro *3
ECO 2023Principles of Economics Micro3
MAC 2233Calculus with Business Applications *3
STA 2023Elements of Statistics *3
Total Hours21
*
Indicates common prerequisites which can be used to satisfy General Education requirements.

Lower Division Electives

Students must complete sufficient 1000/2000 level electives to complete at least 60 semester hours in the lower division. Current UWF students may use elective courses at any level (1000-4000) to meet this elective requirement.3-12
Total Hours3-12

Upper Division


College of Business BSBA Core

All students pursuing a BSBA major in the College of Business must complete each of the following BSBA core courses with a grade of "C" (2.0) or better.

BUL 3130Legal and Ethical Environment of Business3
FIN 3403Managerial Finance3
GEB 3213Writing for Business: Theory and Practice3
GEB 4361International Business3
ISM 3011e-Business Systems Fundamentals3
ISM 3116Introduction to Business Analytics 3
MAN 3025Management Fundamentals3
MAN 3504Operations Management3
MAN 4720Strategic Management3
MAR 3023Marketing Fundamentals3
Total Hours30

College of Business Undergraduate Transfer Credit Policy

The College of Business at the University of West Florida is accredited by AACSB International, the highest level of accreditation available to a college or school of business. As such, the College believes that it is in the student's best interest to take all junior/senior level BSBA Core, Major, and Major-related courses at UWF. These courses are typically taught by academically or professionally qualified faculty members as defined in the College's policy on faculty qualifications.

Undergraduate transfer credit for degree programs in the College of Business is awarded consistent with specifications in the UWF Catalog and the requirements of Florida's Common Numbering System.

Normally, the College of Business will not accept transfer credits as equivalent to UWF 3000/4000 level business-related courses from institutions not accredited by AACSB International.

Students should seek guidance from their College of Business academic advisors on these matters.

Accounting Specialization

ACG 3101Intermediate Financial Accounting I +3
ACG 3111Intermediate Financial Accounting II +3
ACG 3343Cost Accounting +3
ACG 3401Accounting Information Systems +3
ACG 4151Accounting Theory +3
ACG 4201Advanced Financial Accounting +3
ACG 4651Auditing +3
TAX 4001Taxation of Individuals +3
ACG 4501Governmental and Non-Profit Accounting +3
or TAX 4012 Corporate Income Tax
3000/4000 level advisor-approved elective +3
Forensic Accounting
Accounting Internship
Corporate Income Tax
Commercial Law
Total Hours30
+

Courses included in the major GPA.

Graduate Level Courses

Students in the accelerated bachelor’s to master’s program may choose up to three of the following graduate courses that will double-count toward their undergraduate degree.

Choose up to three of the following graduate courses:3-9
Financial Statement Analysis
Advanced Financial Accounting
Governmental and Non-Profit Accounting
Commercial Law
Corporate Income Tax
Taxation of Flow-Through Entities
Total Hours3-9

Accounting Minor

The Minor in Accounting exposes students to all functional areas of accounting and is primarily designed for COB students in majors other than Accounting. A grade of “C” or higher is required for all courses in the minor.

ACG 3101Intermediate Financial Accounting I3
ACG 3111Intermediate Financial Accounting II3
ACG 3343Cost Accounting3
ACG 3401Accounting Information Systems3
ACG 4651Auditing3
TAX 4001Taxation of Individuals3
Students who have not completed the COB core will need to complete the following prerequisite courses:0-21
Principles of Financial Accounting
Principles of Managerial Accounting
Personal Computer Applications
Principles of Economic Theory and Public Policy
Managerial Finance
College Algebra
Elements of Statistics
Total Hours18-39

Essentials of Accounting Certificate

The Essentials of Accounting certificate program is designed to provide students with introductory-level knowledge in both accounting and business law. The certificate program is 12 semester hours in length. 

Required Courses:

ACG 2021Principles of Financial Accounting3
ACG 2071Principles of Managerial Accounting3
BUL 3130Legal and Ethical Environment of Business3
TAX 4001Taxation of Individuals3
Total Hours12

Additional Requirements:

  • At least 9 semester hours of the certificate program must be completed at the University of West Florida. 
  • Students must maintain a minimum cumulative GPA of 3.0 at all times while enrolled in the certificate program.