2024-2025 Undergraduate Catalog 
    
    Dec 03, 2024  
2024-2025 Undergraduate Catalog

Accounting, B.S.


The major in accounting is designed to prepare a university graduate for entry-level accounting positions in profit, not-for-profit, and governmental environments. The program establishes a foundation for students who wish to continue their education to become a certified public accountant (CPA) or certified management accountant (CMA). A CPA holds a state license to practice public accounting in a particular state. State licensing requirements differ as to education, residency, and experience requirements. Some states have adopted the 120-hour rule for the number of academic credits required to sit for the CPA exam, while others require 150 hours. Students planning on taking the CPA examination should contact the state board of accountancy in the state where they plan to take the certification examination for eligibility requirements.

The educational requirements for taking the Uniform Certified Public Accountant examination in the state of Florida include the following. Applicants sitting for the exam must have completed 120 semester hours or 180 quarter hours from an accredited college or university. The education program must include:

  • 24 semester or 36 quarter hours to include: coverage in auditing and cost accounting, three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation, both of which must be based on USA accounting standards.
  • Total upper-division general business hours required of the 120 semester or 180 quarter hours: 24 semester or 36 quarter hours to include: three (3) semester or four (4) quarter hours of business law based on USA Law.
  • All accounting courses and at least 21 semester or 32 quarter hours of general business courses must be at the upper-division level.
  • All general business courses must be taken at the upper-division level, except for Introductory Macroeconomics and Microeconomics, Introductory Statistics, Business Law, Introduction to Computer Information Systems, and any written or oral communication course described in Rule 61H1-27.002(2)(b), F.A.C.

Students planning on taking the CPA examination should contact the state board of accountancy in the state where they plan to take the certification examination for eligibility requirements.

Note: Beginning with the 2012 catalog, students admitted into the accounting major, specialization, or minor must achieve a grade of C or higher in all major accounting courses to fulfill degree requirements. This applies to transfer courses as well.

University Campus Only Course Requirements


Technology Competency Skills


Saint Leo University Technology Competency Skills                                             

Technology is threaded through our personal, professional, and educational interactions. To successfully manage these interactions - specifically relating to education and employment - our students must have the ability to navigate and operate essential computer functions, beyond social media. Demonstrating competency of basic technology skills is essential for the success of all Saint Leo University students.

Saint Leo University requires undergraduate students to demonstrate technology competency prior to degree conferral. These technology competency skills can be satisfied through a waiver exam, microcredential module, or academic course (COM-140 or equivalent, earning a grade of C or better within 10 years). Education majors should complete EDU 228: Educational Technology to fulfill the technology requirement. Students should meet with their advisors to discuss options and establish a plan to satisfy the graduation requirement.

Technology Competency Skills Microcredential:

A self-paced, online module designed to develop and reinforce computer competencies and literacy. The module introduces general computer operations using current computing technologies and software. Selected topics include the Internet, security and safety, digital communication practices, operating systems, as well as creating and evaluating documents, worksheets, and presentations. Guidelines for selecting computer hardware and software are addressed. Satisfactory completion of this microcredential meets the Saint Leo University Technology Competency Skills graduation requirement. Upon completion of the microcredential, students will earn a digital badge. This badge can be shared as confirmation of demonstrated skill and ability. This course is not covered by financial aid.

Technology Competency Skills Waiver Exam:

Students may take the technology competency skills waiver exam to satisfy the Saint Leo University technology competency skill requirement. The Waiver Exam tests your knowledge of Word, Excel, Access, PowerPoint, Windows, and the Internet. The exam is Pass/Fail and you must receive a minimum score of 74% to pass. 

University Explorations (42 credit hours)


Common Body of Knowledge (36 credit hours)


General Elective Credits: Complete enough general elective credit hours to fulfill total hours required for degree completion.


Recommended electives include the following:


Total Credits: 120