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Degree Type: Associate in Applied Science
College(s): College of Business

Why Choose Accountancy?

An accounting education can lead to a highly respected and rewarding career. If you elect to major in Accountancy, you may prepare yourself for a variety of accounting careers in industry, government, not-for-profit organizations, and professional services.

Career Opportunities

More and more employers are demanding a degreed individual to fill staff accounting and office positions. This program provides a solid basis in accounting as well as the computer accounting skills that are critical to employers. An Associate degree in Accountancy can be just the thing to open doors for entry-level positions that provide excellent earnings potential.

Admission Requirements

New students:
2.5 high school GPA (on a 4.0 scale) and two of the three criteria below: (1) English ACT score of 16 or higher, or SAT Writing score of 370 or higher; (2) Math ACT score of 19 or higher, or SAT Math score of 460 or higher; (3) Reading ACT score of 19 or higher, or SAT Reading score of 430 or higher.

Transfer students:
Combined college or university GPA of 2.35 (on a 4.0 scale) from all institutions attended. GPA is based on completion of 12 credit hours or more. Transfer equivalency for FSU's ENGLISH 150 or placement during the first semester at FSU which would require an ACT English score of 16 or higher; Compass score 70 - 100.  Transfer equivalency for FSU's MATH 115 or placement during the first semester at FSU which would require an ACT Math score of 19 or higher; Compass Algebra score 46 - 74 and high school Algebra with 2.0.

Exceptions for new and transfer students:
Applicants not meeting the above criteria but having a 2.35 high school GPA and at least a 16 ACT in Math AND Reading and a 13 ACT in ENGLISH (2.00 Overall GPA for transfer students) can be considered for conditional admission into a College of Business pre-program. Any mitigating circumstances will be considered on an individual basis by the College of Business dean’s office.

Pre-program students must complete a minimum of 12 FSU credits (excluding developmental courses) with a 2.35 GPA; courses must include ENGL 150 and MATH 115 before being considered for admission into their program of choice. Students must meet admission criteria for their chosen degree program by the time they have earned 30 credits.

More information:
Additional guidance can be found on the College of Business web page under the Admissions tab.

General Education Requirements

All general University General Education requirements can be found here:

Please consult this link for a complete listing of General Education Electives:

Graduation Requirements

The Accountancy program leads to an Associate in Applied Science degree. Graduation requires a minimum 2.0 GPA in core and related classes, in the major and overall. Students must complete all General Education requirements of the degree as specified.

More Information

Accountancy, Finance, & Info Systems
119 South Street, BUS 212
Big Rapids, MI 49307-2284

The College of Business is accredited by the Accreditation Council for Business Schools and Programs (ACBSP).  Next accreditation review is February 2018.

Required Courses
Credit Hours

Accounting Major Requirements

Princ of Managerial Accounting
Intermediate Accounting 1
Fed Income Tax-Individual
Computerized Accounting
Choose one (see advisor to select)
Intermediate Accounting 2
Cost Accounting 1
Adv Managerial Accounting
Directed Electives - Advisor approval required

Professional Component

Princ. of Financial Accounting
Intro Micro Systems-Software
Applied Management
Introduction to Statistics

Choose one (see advisor to select)
Legal Environment of Business
Contracts and Sales

University General Education Requirements

The following courses are required as part of the University's General Education Requirements, but they also count toward degree requirements.
Communication Competence
Fundamentals-Public Speaking
English 1
English 2
Cultural Enrichment
Social Awareness
Principles of Macroeconomics
Principles of Microeconomics
Scientific Understanding
Lab Science Elective
Quantitative Skills
Quantitative Reason for Pro 2
Intermediate Algebra
Minimum credit hours required for Accountancy Associate degree
Accountancy students must be able to demonstrate competency in ISYS 105 topics or take ISYS 105.