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Accounting is the management and communication of financial information for business and administrative decision-making. The major is designed to provide a common accounting and business foundation useful for a variety of student objectives. The place of accounting in decision-making is emphasized within the accounting curriculum, but students will also be expected to achieve a sound liberal education including strong communication skills so that the successful graduate can both visualize accounting activities within broader organizational and social objectives, as well as communicate information effectively.


Program Description

The mission of the accounting major is to promote the understanding and ethical practice of accountancy and serve the community, while teaching students the skills they need for life after graduation.

Flagler’s accounting program prepares students for a variety of successful careers, or for admission to graduate programs in accounting, business, and law by offering carefully selected courses in accounting, business administration, financial management, money and banking, marketing, management, economics, and computing. In addition, the program also offers students a foundation that emphasizes the analytical, decision-making, and communication skills critical for success in today’s corporate world.  An accounting major at Flagler finds small classes, one-on-one attention from faculty (many of which are also practicing CPAs), and ample access to internships in public and private accounting.

Major Requirements

A total of 69 semester hours are required to complete the accounting major. Students majoring in Accounting must satisfactorily complete:

Required Courses
ACC 211 Principles of Financial Accounting
ACC 349 Intermediate Accounting I
ACC 350 Intermediate Accounting II
ACC 359 Managerial Accounting
ACC 360 Cost Accounting
ACC 361 Federal Income Tax
ACC 371 Accounting Information Services
ACC 411 Intermediate Accounting III
ACC 448 Advanced Accounting
ACC 451 Auditing
BUS 241 Legal Environment of Business
BUS 301 Financial Management I
BUS 302 Financial Management II
BUS 307 Principles of Management
BUS 310 Principles of Marketing
BUS 311 Advanced Business Law
BUS 470 Strategic Management
MIS 206 Data Management for Business
MAT 135 College Algebra or MAT 171 Applied Calculus or MAT 201 Calculus I
MAT 223 Statistics
ECO 201 Principles of Macroeconomics
ECO 202 Principles of Microeconomics
COM 101 Speech Communication

Accounting majors are also encouraged, but not required, to take MAT 201. Students should have completed ACC 211 and ECO 201-202 prior to their junior year.

Minor Requirements

The student must satisfactorily complete ACC 211, 212 plus 15 semester hours beyond this level including ACC 349, 350, and 411.

Other Requirements

Juniors and seniors who are majoring in Accounting and/or Business Administration may not enroll in 100 level BUS courses.

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Flagler student Sarah Espinosa doesn’t have to look far for inspiration during her studies. She’s got the Castillo de San Marcos national monument, the Atlantic Ocean and local neighborhoods within her reach.