Accounting, B.S. Degree

Program Information

BS Degree - Code 650000 - Catalog 2024/2025

Max Nagiel, Chair, 386-506-3829, Max.Nagiel@daytonastate.edu

John Weissi, Assistant Chair, 386-506-3792, John.Weiss@daytonastate.edu

Program Mission, Description, and Outcomes

Mission:

The mission of the Accounting, B.S. program is to provide a quality accounting education that prepares students for successful careers in accounting and business.

Description:

The program prepares graduates for positions in business and accounting in the private and public sectors. A strong foundation is provided in financial accounting, managerial accounting, cost accounting, budget control, tax accounting, legal aspects of accounting, auditing, reporting procedures, statement analysis, business information systems, and applications to specific for-profit, public, and non-profit organizations. The Bachelor Program in Accounting uses a 2+2 model requiring the completion of an associate degree or 60 transferable credits from a 4-year college or university for entry into the program.

Outcomes:

Graduates of the program will be able to:

  1. Apply Generally Accepted Accounting Principles (GAAP) to prepare and analyze financial statements, business transactions, and qualitative information in industry, government and not-for-profit organizations.

  2. Demonstrate knowledge of various accounting issues related to Financial Accounting within a global and or ethical framework.

  3. Prepare basic individual and business tax returns consistent with basic principles of federal taxation law.

  4. Demonstrate knowledge and understanding of the concept and importance of internal control.

  5. Apply ethical and social considerations in analysis, interpretation and the integrity of financial information.

  6. Explain accounting issues in written and oral form using appropriate accounting principles and rules.

Financial Aid

This program is eligible for federal financial aid and state Bright Futures Scholarship Program.

Financing Options: All students are encouraged to apply for federal and state student financial assistance by completing their FAFSA at studentaid.gov/h/apply-for-aid/fafsa. For more information on grants, loans and work programs available see the Office of Financial Aid webpage at daytonastate.edu/finaid. Students are also encouraged to apply for one of the many Daytona State College Foundation scholarships offered each semester. For more information see: daytonastate.edu/scholarships/.

Additional Admission Requirements

  • Applicants must complete a Bachelor of Science in Accounting Application for Admission. The application may be completed in the Admissions Office, or online through http://www.daytonastate.edu/apply. All applicants must provide an official transcript from all previous institutions attended.

  • A conferred Associate of Arts or Science, or Associate of Applied Science, from a regionally accredited institution of higher education; or

  • Sixty (60) credits of transferable college-level coursework from a regionally accredited institution, including at least 15 credits of general education coursework with a grade of “C” or better.

  • Completion of ACG2021, ACG2071, ISM2000 or CGS2100, ECO2013, ECO2023, STA2023, and MAC2233 (or equivalent or higher) with a grade of “C” or better.

  • A 2.0 or greater cumulative GPA on all college coursework.

Official transcripts from all postsecondary institutions attended must be received for evaluation by the Records Office at Daytona State. International students must have their transcripts evaluated by a member of the National Association of Credential Evaluation Services (NACES)  naces.org/members.htm.

Additional Completion Requirements

  • Program specific and prerequisite courses must be completed with a grade 'C' or better.
  • Students must complete all 42 credit hours of the Accounting, B.S. credit core courses and 18 credit hours of General Education or Business Electives.
  • Students must have completed two years of the same foreign language in high school or two semesters of the same college level foreign language to graduate.
  • Students must also complete the state mandated 36 hours of general education core prior to graduation: Communications - 9 hrs.; Mathematics - 6 hrs.; Natural Sciences - 6 hrs.; Humanities - 6 hrs.; Social Science - 6 hrs.; and Cultural/Global Focus - 3 hrs. Typically, graduates of A.S. programs transfer 15-18 credits of General Education and will take the remaining credits needed in the program in lieu of taking the Business Electives.

Note: It’s never too early to prepare for your career! Login to your Daytona State Career Services Student Job Board and create your personal account to submit your resume for review and search for jobs, and practice your interview skills with Big Interview. For questions, please email Career Services to connect with a Career Advisor.

Program Credit Requirements

  General Education Core Requirements Credit 36.00
Associate Degree Program of Study Credit 42.00
Accounting BS Program of Study Credit
42.00
TOTAL ... 120.00

Note: Prior to enrollment in college-level English or math courses, some students may be advised to complete college preparatory/developmental course work. See an Academic Advisor to determine developmental course requirements.

Program Specific Courses

ACG3101Intermediate Accounting I

3

ACG3113Intermediate Accounting II

3

ACG3123Intermediate Accounting III

3

ACG3341Cost Accounting

3

ACG4401Accounting Information Systems

3

ACG4501Governmental and Nonprofit Accounting

3

ACG4632Auditing

3

BUL3130Legal, Ethical, and Social Aspects of Business

3

FIN3403Business Finance

3

GEB3213Business Writing

3

MAN3353Management Theory and Practices

3

MAN4504Operational Decision Making

3

TAX3001Federal Income Tax

3

TAX3011Taxation of Business Organizations

3

 

Sample Program of Study

Year 1

1st Semester

ACG3101Intermediate Accounting I

3

Business Elective/ General Education

3

ACG3113Intermediate Accounting II

3

GEB3213Business Writing

3

Total Credit Hours:12
 

2nd Semester

ACG3123Intermediate Accounting III

3

FIN3403Business Finance

3

ACG3341Cost Accounting

3

ACG4401Accounting Information Systems

3

Total Credit Hours:12

Year 2

3rd Semester

BUL3130Legal, Ethical, and Social Aspects of Business

3

MAN3353Management Theory and Practices

3

Business Elective/ General Education

3

Business Elective/ General Education

3

Total Credit Hours:12
 

4th Semester

TAX3001Federal Income Tax

3

Business Elective/ General Education

3

TAX3011Taxation of Business Organizations

3

ACG4501Governmental and Nonprofit Accounting

3

Total Credit Hours:12
 

5th Semester

MAN4504Operational Decision Making

3

ACG4632Auditing

3

Business Elective/ General Education

3

Business Elective/ General Education

3

Total Credit Hours:12
Note: Sequence of courses may vary. Check catalog course descriptions for requisite requirements.

Total Credit Hours: 60