Undergraduate Accounting Course Availability
Courses required to complete the Bachelor of Science in Accounting degree are offered during the Fall and Spring semesters. Summer course offerings are limited and are dependent upon funding from the State of Florida. The table below provides a course description, prerequisites, and availability for each of our undergraduate accounting courses. The University Schedule of Courses provides detailed information about location and meeting times.
Undergraduate Accounting Course Availability
| Course | Title | Summer | Fall | Spring |
|---|---|---|---|---|
| ACG 2021 | Intro to Financial Accounting Prereq: sophomore standing | Offered* Summer A | Semester-Long Course | Semester-Long Course |
| ACG 2071 | Intro to Managerial Accounting Prereq: ACG 2021 | Offered* Summer B | Semester-Long Course | Semester-Long Course |
| ACG 3101 | Financial Accounting and Reporting 1 Prereq: ACG 2021 "B"; ACG 2071 "B" Effective Spring 2024: ACG 2021 "B"; ACG 2071 "B"; 70% on Financial Accounting and Managerial Accounting Competency Exams (Exam requirement effective Spring 2024) | Offered* Summer C | Semester-Long Course | Semester-Long Course |
| ACG 3401 | Business Processes & Accounting Information Systems Prereq: ACG 2021 "B"; ACG 2071 "B"; and CGS 2531 or ISM 3013 | Not Offered | Semester-Long Course | Semester-Long Course |
| ACG 3802 | Professional Speaker Series Prereq: None. Open to all majors. | Not Offered | Semester-Long Course | Semester-Long Course |
| ACG 4111 | Financial Accounting and Reporting 2 Prereq: ACG 3101 "C"; FIN3403 | Offered* Summer C | Semester-Long Course | Semester-Long Course |
| ACG 4341 | Cost and Managerial Accounting Prereq: ACG 3401 "C"; ACG 3101 "C"; QMB 3250; MAC 2234 | Offered* Summer C | Semester-Long Course | Semester-Long Course |
| ACG 4632 | Introduction to Auditing Prereq: ACG 4111 "C"; ACG 4341 "C"; AC Standing | Not Offered | Not Offered | Semester-Long Course |
| ACG 5637 | Auditing 1 Prereq: ACG 4111 "C"; ACG 4341 "C"; AC Standing | Not Offered | Module 1 Course (Dates/FAQ) | Module 3 Course (Dates/FAQ) |
| ACG 5647 | Auditing 2 Prereq: ACG 5637 "C"; AC Standing | Not Offered | Module 2 Course (Dates/FAQ) | Module 4 Course (Dates/FAQ) |
| TAX 4001 | Introduction to Federal Income Tax Prereq: ACG 4111 "C"; ACG 4341 "C" AC Standing | Not Offered | Not Offered | Semester-Long Course |
| TAX 5025 | Federal Income Tax 1 Prereq: ACG 4111 "C", ACG4341 "C", AC Standing | Not Offered | Module 1 Course (Dates/FAQ) | Module 3 Course (Dates/FAQ) |
| TAX 5027 | Federal Income Tax 2 Prereq: TAX5025 "C", AC Standing | Not Offered | Module 2 Course (Dates/FAQ) | Module 4 Course (Dates/FAQ) |
| Course | Title | Summer | Fall | Spring |
|---|---|---|---|---|
| ACG 2021 | Intro to Financial Accounting Prereq: sophomore standing | Offered* Summer A | Semester-Long Course | Semester-Long Course |
| ACG 2071 | Intro to Managerial Accounting Prereq: ACG 2021 | Offered* Summer B | Semester-Long Course | Semester-Long Course |
| ACG 3101 | Financial Accounting and Reporting 1 Prereq: ACG 2021 "B"; ACG 2071 "B" Effective Spring 2024: ACG 2021 "B"; ACG 2071 "B"; 70% on Financial Accounting and Managerial Accounting Competency Exams (Exam requirement effective Spring 2024) | Not Offered | Semester-Long Course | Not Offered |
| ACG 3401 | Business Processes & Accounting Information Systems Prereq: ACG 2021 "B"; ACG 2071 "B"; and CGS 2531 or ISM 3013 | Not Offered | Semester-Long Course | Not Offered |
| ACG 4111 | Financial Accounting and Reporting 2 Prereq: ACG 3101 "C"; FIN3403 | Not Offered | Not Offered | Semester-Long Course |
| ACG 4341 | Cost and Managerial Accounting Prereq: ACG 3401 "C"; ACG 3101 "C"; QMB 3250; MAC 2234 | Not Offered | Not Offered | Semester-Long Course |
*Summer offerings are always dependent upon the availability of funding from the Florida legislature. Courses traditionally offered in the Summer are also offered in either the Fall or Spring semester.