ACCOUNTING DROP POLICY: Courses may be dropped during the drop/add period without penalty. After the drop/add period, a course may be dropped up to the date established as the Fisher School deadline. All such drops are subject to the following restrictions: No more than two drops after the universi- ty drop/add period will be permitted in a student's upper-division academic career for any reason. After the deadline, students may petition the university's Committee on Student Peti- tions to drop a course. Students dropping their full course load must contact the Office of the University Registrar as this constitutes withdrawal from the university. Withdrawal in any term (fall, spring, or any summer term) is counted as one drop for the purpose of applying the drop policies. The Fisher School will exclude students from the accounting program if the student withdraws from the University of Florida three times after admission to the Fisher School of Accounting. GRADUATION REQUIREMENTS: To receive the degree Bachelor of Science in Accounting, a student must satisfactorily com- plete the following: 64 semester credit hours of lower division requirements. An approved program in accounting. Upper division core courses. Elective requirements. A minimum of 124 semester credit hours is required for graduation including 60 semester hours in upper division courses. The waiving of any required course does not reduce the hours required for graduation. A student must main- tain an overall average of 2.0 and a 2.0 average in all courses which count toward his or her upper-division degree requirements. A 2.0 aver- age must also be maintained for all upper-divi- sion accounting courses. Courses that have been repeated are included in these averages but do not carry degree credit. However, if a course is repeated after an initial grade of C or higher is earned, the repeat grade and hours will not be computed in the UF grade point average. Dean's List and Graduation With Honors, High Honors or Highest Honors A student who carries at least 14 hours per semester with a grade point average of 3.50 will be placed on the Dean's List for that semester. Students must earn a 3.2 grade point aver- age (honors), a 3.6 grade point average (high honors) and a 3.8 grade point average (highest honors) on all upper division course work and all major course work. Upper division course work shall include all course work in excess of 60 semester hours. Major course work shall include the seven required undergraduate accounting courses. Only course work taken at the University of Florida will be included in these computations. Additional written work will be required for awarding of the high or highest honors designa- tion. This requirement must be satisfied either through completion of TAX 5065 (Tax Research) or ACG 5655 (Auditing 2), or through comple- tion of an independent study course under the supervision of a Fisher School of Accounting faculty member. Eligibility for graduation with honors: Stu- dents who become juniors (a classification of "3") in Fall 1991 or later are eligible for the hon- ors designations established in the 1991-92 and following catalogs. Students who achieved junior status prior to Fall 1991 follow the honors designations established in the 1990-91 catalog. Graduate Degrees and Admission to Graduate Work Courses are offered in the Fisher School leading to the degree of Master of Accounting. Requirement for this degree and for admission to the Graduate School are described in the graduate catalog and are available from the Fisher School of Accounting office, Curriculum in Accounting Students who expect to receive a Bachelor of Science in Accounting must satisfactorily com- plete (1) the General Education Requirements, the Preprofessional Requirements (see below), and elective courses for a total of at least 64 hours; and (2) the upper division requirements for a total of at least 60 hours. General Education and College Distribution Requirements The university-wide General Education Requirement is described in the Lower Division section of this catalog. Credits Composition, including ENC 1101................6 Literature and the Arts.................................... 6 Social and Behavioral Sciences ..................6. Historical and Philosophical Studies ............6 ** Mathematical Sciences .................................6 Physical Sciences...................................3-6 Biological Sciences ........................................6-3 International Studies and Diversity ..............6 For specific courses to complete these require- ments, consult the termly schedule of courses. ECO 2013 and ECO 2023 are accepted by the Fisher School of Accounting in satisfaction of this requirement. ** MAC 3233 and STA 3023 are accepted by the Fisher School of Accounting in satisfaction of this requirement. Preprofessional Requirements Credits ACG 2021 Introduction to Accounting.........3 ECO 2013-2023 Basic Economics 1 and 2 .....6 MAC 3233 Survey of Calculus I .................3 STA 3023 Introduction to Statistics...............3 ** Electives to make a total of 64 hours. A grade of B or better is required in ACG 2021 (or equivalent) to register for required upper division accounting courses and to be eligible for admission to the Fisher School. Upper Division Requirements The upper division curriculum in Accoun- ting requires 60 semester credits. Required Nonaccounting Courses: Credits ISM 3011 Information Systems in Organizations.....................................................3 MAN 3021 Principles of Management................3 MAR 3023 Principles of Marketing ..................3 FIN 3408 Business Finance ................................3 QMB 3250 Statistics for Business Decisions.......3 ECO 3100 Managerial Economics........................3 BUL 4310 Legal Environment of Business.........3 QMB 3600 Quantitative Methods for Business and Economic Analysis...................................... 3 MAN 4720 Business Policy................................... 3 Total 27 Required Accounting Courses Credits ACG 3132 Financial Accounting 1.......................3 ACG 3142 Financial Accounting 2....................3 ACG 3342 Cost and Managerial Accounting 1..3 ACG 3352 Cost and Managerial Accounting 2..3 TAX 4002 Federal Income Tax Accounting 1.....3 ACG 4451 Accounting Information Systems.....3 ACG 4652 Auditing 1 ............................................3 Total 21 Electives: A maximum of 6 credits in physical education and 6 credits in advanced military science may be counted for elective credit. A minimum of 6 elective hours must be taken out- side the Fisher School and College of Business Administration. CLEP credits and AP credits not used to meet lower division electives may not be used as electives in the upper division. Students who have not yet had a speech course or a business communications course are advised to take these as upper division elec- tives. Those intending to complete the M.Acc. degree are advised to consult a Fisher School adviser about upper division electives ................................ .....................................12 Total 60