Accounting


Bachelor of Science Degree   |   Program Code: 650000   |   Catalog: 2026-2027


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

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

Carol Bellman, Senior Staff Assistant, 386-506-4227, Carol.Bellman@daytonastate.edu

Program Mission, Description, and Outcomes

Mission:

The Bachelor of Science in Accounting provides a high-quality accounting education that prepares students for professional careers in accounting and business.

Description:

The program prepares graduates for positions in accounting and business within the private and public sectors. Students develop competencies in financial accounting, managerial accounting, cost accounting, taxation, auditing, financial reporting, business information systems, and business analysis.

2+2 Degree Completion Pathway: Students enter the program with an associate degree or transferable lower-division coursework and complete 60 upper-division credits to earn the Bachelor of Science degree.

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 nonprofit organizations.
  2. Demonstrate knowledge of financial accounting issues within global and ethical frameworks.
  3. Prepare basic individual and business tax returns consistent with the 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 the analysis, interpretation, and integrity of financial information.
  6. Communicate accounting concepts effectively in written and oral formats using appropriate accounting principles and standards.

Program Requirements

Admission:

  • Submit a Bachelor of Science in Accounting application through the Admissions Office or online.
  • Possess a conferred Associate of Arts (A.A.), Associate of Science (A.S.), or Associate of Applied Science (A.A.S.) degree from a regionally accredited institution, or complete at least 60 transferable college-level credits, including a minimum of 15 credits of general education coursework.
  • Complete all General Education and prerequisite courses with a grade of "C" or better.
  • Successfully complete the following prerequisite courses (or approved equivalents): ACG2021, ACG2071, ISM2000 or CGS2100, ECO2013, ECO2023, STA2023, and MAC2233 (or higher).
  • Provide official transcripts from all previously attended institutions. International transcripts must be evaluated by a member of the National Association of Credential Evaluation Services (NACES).

Completion:

  • Complete all required coursework, including 42 credits in the Bachelor of Science in Accounting major, 42 credits from the associate degree, and 36 credits of General Education coursework.
  • Demonstrate foreign language competency by completing two years of the same foreign language in high school or two semesters of the same college-level foreign language.
  • Satisfy the College-Level Communication and Computational Skills and Civic Literacy Competency requirements.
  • Earn a grade of "C" or better in all program-specific and prerequisite courses.

Financial Aid

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

Financing Options: All students are encouraged to apply for federal and state student financial assistance by completing the FAFSA at studentaid.gov/h/apply-for-aid/fafsa. For more information on grants, loans, and work programs available, please see the Office of Financial Aid webpage at daytonastate.edu/financial-aid/. 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/.

Note: It is never too early to prepare for your career. Log in to the Daytona State Career Services Student Job Board to create your account, submit your resume for review, search for employment opportunities, and practice your interviewing skills through Big Interview. For assistance, contact Career Services to connect with a Career Advisor.

Program Credit Requirements

General Education   36.00
Associate Degree   42.00
Accounting BS Program Specific   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

3.00

ACG3113Intermediate Accounting II

3.00

ACG3123Intermediate Accounting III

3.00

ACG3341Cost Accounting

3.00

ACG4401Accounting Information Systems

3.00

ACG4501Governmental and Nonprofit Accounting

3.00

ACG4632Auditing

3.00

BUL3130Legal, Ethical, and Social Aspects of Business

3.00

FIN3403Business Finance

3.00

GEB3213Business Writing

3.00

MAN3353Management Theory and Practices

3.00

MAN4504Operational Decision Making

3.00

TAX3001Federal Income Tax

3.00

TAX3011Taxation of Business Organizations

3.00

 

Sample Program of Study

Year 1

1st Semester

ACG3101Intermediate Accounting I

3.00

Business Elective/ General Education

3

ACG3113Intermediate Accounting II

3.00

GEB3213Business Writing

3.00

Total Credit Hours:12
 

2nd Semester

ACG3123Intermediate Accounting III

3.00

FIN3403Business Finance

3.00

ACG3341Cost Accounting

3.00

ACG4401Accounting Information Systems

3.00

Total Credit Hours:12

Year 2

3rd Semester

BUL3130Legal, Ethical, and Social Aspects of Business

3.00

MAN3353Management Theory and Practices

3.00

Business Elective/ General Education

3

Business Elective/ General Education

3

Total Credit Hours:12
 

4th Semester

TAX3001Federal Income Tax

3.00

Business Elective/ General Education

3

TAX3011Taxation of Business Organizations

3.00

ACG4501Governmental and Nonprofit Accounting

3.00

Total Credit Hours:12
 

5th Semester

MAN4504Operational Decision Making

3.00

ACG4632Auditing

3.00

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