Degree Program Links

7267
Bachelor of Science
Classroom
No
Undergraduate
Main Campus - Melbourne
2017-2018 Catalog
Major Code: 7267  Degree Awarded: Bachelor of Science
Delivery Mode(s): Classroom Age Restriction: No
Admission Status: Undergraduate Location(s): Main Campus – Melbourne

The Bachelor of Science in Accounting is a traditional four-year accounting program providing a solid business framework. This program includes the business practicum (focused on accounting) as well as access to the corporate mentor program. Students planning to take the CPA examination in Florida receive a solid foundation preparing them for the MBA accounting track, where they can earn sufficient credits to be eligible for this examination.

Candidates for a Bachelor of Science in Accounting must complete the minimum course requirements as outlined in the following curriculum. 

Freshman
Fall (16 credit hours)
  • BUS 1801 Global Business Perspectives
    Credit Hours: 3
    Surveys the functions and operations of business organizations in a global marketplace. Studies the structure, operation, financing, relationships and responsibilities of firms in context of current legal, social, regulatory and environmental issues. Requires critical thinking, communication, research, and individual and group problem solving.
  • BUS 2303 Macroeconomics
    Credit Hours: 3
    Introduces the concepts that aid in understanding both aggregate economic conditions and the policy alternatives designed to stabilize national economies. Includes the determination of GDP and national income, inflation, unemployment, monetary policy, economic growth and exchange rates.
  • COM 1101 Composition and Rhetoric
    Credit Hours: 3
    The first of two courses in college-level writing skills. Focuses on writing essays using various rhetorical modes: persuasion, description, comparison and analysis. Presents basic methods of library research, as well as the MLA documentation system. Students write one research paper and several essays.
    Requirement(s):
    Passing grade on placement exam or prerequisite course
  • FYE 1000 University Experience
    Credit Hours: 1
    Assists new incoming students during their initial academic and social transitions to the university. Aims to promote student success by providing information about campus and academic resources, and encouraging participation in the classroom and in the campus community.
  • MTH 1701 College Algebra
    Credit Hours: 3
    Real-number system; arithmetic operations with polynomials, special products and factoring; linear, fractional and quadratic equations; inequalities, exponents, radicals and absolute values; functions and graphs; and complex numbers, logarithms, logarithmic and exponential functions. Credit can only be applied toward business, communication, humanities, management, psychology or computer information systems degrees at Florida Tech.
    Requirement(s):
    Passing grade on placement exam or prerequisite course
  • Restricted Elective (Science)
Spring (15 credit hours)
  • BUS 1601 Computer Applications for Business
    Credit Hours: 3
    Introduces the use of PC applications across the major functional areas of business. Includes word processing, spreadsheets, database management, presentation software, and uses of the Internet and World Wide Web.
  • BUS 2304 Microeconomics
    Credit Hours: 3
    Introduces the neoclassical theory of price determination. Includes supply and demand analysis, production and cost theory, market structures, externalities and public goods, factor payments, income distribution and informational asymmetries.
  • COM 1102 Writing About Literature
    Credit Hours: 3
    The second of two courses in college-level writing skills. Focuses on reading and analyzing poems, plays and short works of fiction. Students write several essays and one research paper on literary topics.
  • MTH 1702 Applied Calculus
    Credit Hours: 3
    Elements of differential and integral calculus with application to business, economics, management and the social and life sciences, as well as maxima, minima, rates, exponential growth and decay, and some techniques of integration.
  • Restricted Elective (Science)
Sophomore
Fall (15 credit hours)
  • BUS 2211 Introduction to Financial Accounting
    Credit Hours: 3
    Introduces the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement, emphasizing mechanics, measurement theory and the economic environment.
  • BUS 2703 Business Statistics
    Credit Hours: 3
    Introduces methods of collection, analysis, and interpretation of data. Includes data presentation; measures of central tendency and dispersion; probability distributions; hypothesis testing; confidence interval estimation; analysis of variance; regression and correlation.
  • COM 2224 Business and Professional Writing
    Credit Hours: 3
    Designed for the future business professional. Includes business research methods, report writing, business correspondence and communication in the workplace. Covers analytical, informational, routine and special reports.
  • HUM 2051 Civilization 1: Ancient Through Medieval
    Credit Hours: 3
    Introduces civilization from its early development to the European Renaissance. Emphasizes the interpretation of primary texts that reflect the intellectual and historical changes in society. The first of two interdisciplinary courses.
  • Restricted Elective (PSY)
Spring (15 credit hours)
  • BUS 2212 Introduction to Managerial Accounting
    Credit Hours: 3
    Continues , emphasizing concepts and issues associated with the accounting and management of businesses, with particular emphasis on understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.
  • BUS 2601 Legal and Social Environments of Business
    Credit Hours: 3
    Investigates the operational responsibilities of business in light of political, moral, social, ethical and jurisprudential considerations.
  • BUS 3501 Management Principles
    Credit Hours: 3
    Helps students acquire management knowledge and develop management skills. Enables the student to understand management as it relates to both the employer and employee, and acquaints the student with the various schools of management and the philosophy of management.
  • COM 3070 Professional Communication for Executives
    Credit Hours: 3
    Covers interpersonal and group communication in the professions for future executives. Students prepare and deliver a variety of career-related presentations.
  • Humanities Core Course Credit Hours: 3
Junior
Fall (14 credit hours)
  • BUS 3211 Intermediate Accounting 1
    Credit Hours: 3
    Studies financial reporting concepts and generally accepted accounting principles including the accounting cycle, current assets and current liabilities, emphasizing analysis of financial events and financial reporting alternatives.
  • BUS 3213 Cost and Managerial Accounting
    Credit Hours: 3
    Preparation of accounting information for use in management as an aid to decision making. May include cost behavior and cost-volume-profit analysis, cost allocations, determining the cost of a product or service, inventory control, performance evaluation, profitability analysis and use of accounting information in decision making and capital budgeting.
  • BUS 3214 Accounting Information Systems
    Credit Hours: 3
    Examines accounting information systems used in business organizations. Includes discussions of accounting system design, implementation and control of computer-based systems for managerial planning, decision-making and control of an enterprise.
  • BUS 4220 International Accounting and Reporting
    Credit Hours: 3
    Applies the principles of international financial reporting standards (IFRS) to case studies/practical examples and examines the impact of these standards on financial reporting.
    Requirement(s):
    Prerequisite course or instructor approval. Must be taken in the final semester before graduation
  • Free Elective Credit Hours: 2
Spring (15 credit hours)
  • BUS 3212 Intermediate Accounting 2
    Credit Hours: 3
    Continues the study of financial reporting concepts and generally accepted accounting principles including plant assets, intangible assets, long-term liabilities, leases and stockholders' equity, emphasizing analysis of financial events and financial reporting alternatives.
  • BUS 3401 Corporate Finance
    Credit Hours: 3
    Surveys the components of the three basic issues that embody the financial management of a firm: capital budgeting, capital structure and short-term finance and net working capital. Also examines corporate governance, ethics and international issues.
  • BUS 3601 Marketing Principles
    Credit Hours: 3
    Examines the principles of marketing. Emphasizes the marketing concept, functions, consumer behavior, market segmentation, marketing strategy, marketing mixes, market research, marketing legislation and marketing control, as well as providing a foundation for higher-level courses in marketing.
  • BUS 4211 Internal Audit
    Credit Hours: 3
    Examines the professional responsibility of auditors; professional auditing standards and ethical responsibilities; audit programs, procedures and evaluation of evidence; review and evaluation of internal controls and risks; and effective audit communication.
  • Humanities Elective Credit Hours: 3
Senior
Fall (15 credit hours)
  • BUS 3208 Federal Income Tax 1
    Credit Hours: 3
    Introduces federal income taxation of individuals and business organizations. May include an overview of the federal tax system and tax law, taxable and tax-exempt income, deductible and nondeductible expenses, credits, the tax effects of property transactions and the tax implications of different organizational forms for a business.
  • BUS 4501 Production/Operations Management
    Credit Hours: 3
    Introduces current theory and practice in production and operations management. Includes forecasting, quality, product/service design, work methods, facility layout and location, scheduling, inventory and project management.
  • BUS 4702 Business Strategy and Policy
    Credit Hours: 3
    Reviews basic concepts and techniques used in formulating competitive strategy at the corporate, business and functional levels. Introduces business models to provide a learning experience in quantitative aspects of strategy formulation in a competitive environment.
    Requirement(s):
    Must be taken in the final semester before graduation.
  • BUS 4783 Practicum Planning
    Credit Hours: 0
    Allows the student real-world business experience that complements the varied academic disciplines covered in the business curriculum. The planning process must be taken in the second to last semester before graduation.
  • BUS 4788 Business Plan Research
    (Q)
    Credit Hours: 3
    Introduces research methods used to create viable business ventures. Begins with innovation and creativity, and proceeds to critical thinking through learned tools including marketing, operational, financial, organizational and strategic analyses. Culminates in a fully developed business plan.
  • Restricted Elective (BUS) Credit Hours: 3
Spring (15 credit hours)
  • BUS 4218 Advanced Business Law
    Credit Hours: 3
    Covers legal concepts underlying the sale of goods, commercial paper, security interests, securities regulation, accountant malpractice, negotiable instruments, application of the Uniform Commercial Code (emphasizes contracts and torts) and bankruptcy.
  • BUS 4284 Accounting Practicum
    Credit Hours: 3
    Real-world business experience that complements the varied academic disciplines covered in the accounting curriculum. Minimum requirements include written and oral presentations, weekly summary reports and 150 hours working at a host employer's location.
  • BUS 4502 Organizational Behavior and Theory
    Credit Hours: 3
    Overviews classical and contemporary approaches to organizational behavior and theory. Focus progresses from the micro (individual behavior) to macro (organizational processes, effectiveness and change). Special attention is given to group behavior.
  • Humanities Elective Credit Hours: 3
  • Restricted Elective (BUS) Credit Hours: 3
Total Credits Required: 120
Humanities Core Courses