University of South Florida St. Petersburg

2013-2014 Undergraduate Catalog

Accounting (ACC)

The objective of the baccalaureate degree in Accounting is to develop responsible employees, licensed and other professionals, and leaders through accounting education and multidisciplinary learning, research, and service in a global environment. Graduating Accounting majors should demonstrate basic competencies in financial accounting and reporting, cost accounting, accounting information systems, taxation and auditing.

Students learn the knowledge and skills necessary to pursue careers in public accounting, auditing, taxation, corporate, government and non-profit organizations. The baccalaureate program also prepares students for continuing study in the USF St. Petersburg MBA Program or other venues designed to meet the Florida "5th year" education requirements necessary to become licensed as a CPA, or prepare for other professional certifications (e.g. CIA, CMA, CFE, etc.). For further information, please check the Program of Accountancy web site or contact any accounting faculty member.

Requirements for the B.A./B.S. Degree: In addition to the non-business and business foundation courses listed in the General Requirements section, students must complete a minimum of 24 hours of upper-level accounting courses, of which 18 credit hours must be taken in residence at USF St. Petersburg. Students must complete the State mandated common prerequisites before enrolling in upper level Accounting courses. A grade of "C" or higher (not C-) is required in the 24 hour major courses plus a 2.0 GPA in all major course work at USF and an overall 2.0 GPA including transfer work.

Required Accounting Courses:

ACG 3103

Intermediate Financial Accounting I


ACG 3113

Intermediate Financial Accounting II


ACG 3341

Cost Accounting and Control I


ACG 3401

Accounting Information Systems


ACG 4632

Auditing I


TAX 4001

Concepts of Federal Income Taxation


Electives (6 hours selected from):

ACG 4123

Intermediate Financial Accounting III 3


ACG 4351

Cost Accounting and Control II


ACG 4642

Auditing II


*ACG 4931

Selected Topics


ACG 5205

Advanced Financial Accounting


ACG 5505

Governmental/Not-for-Profit Accounting


ACG 5675

Internal and Operational Auditing


TAX 5015

Federal Taxation of Business Entities





The student’s program must also include course work taken in behavioral sciences and humanities, such as psychology, anthropology, and sociology, and the political environment of business and society, such as political science, public administration, and ethics. College of Business advisors will recommend courses that will satisfy the program requirements.

Accounting majors can use the grade forgiveness policy only once in upper-level accounting courses. Accounting courses taken by accounting majors on an S/U basis will not be counted toward the 120-hour graduation requirement. Independent Research, ACG 4911, will not be accepted as credit toward the minimum degree requirements in the accounting concentration.

Catalog Contents

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2013-2014 Undergraduate Catalog

University Administration


Undergraduate Programs Offered

Academic Calendar - August 2013-December 2014

USF St. Petersburg Mission, Goals, Values and Vision

About USF St. Petersburg

Admissions and Related Matters

Financial Aid


Veterans Services

Academic Policies and Procedures

Academic Services

Grades, Financial Aid Requirements, and Review Procedures

Liberal Arts Requirements

Baccalaureate Degree - University Requirements

Division of Student Affairs

College of Arts and Sciences

College of Business

College of Education

Military Science and Leadership - Army Reserve Officers Training Corps (ROTC)

Florida’s Statewide Course Numbering System

USFSP Course Descriptions

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