Freshman And Sophomore Guide 2020-2021

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Freshman and Sophomore Guide2020-2021Fisher School of Accounting210 Gerson Hall (GER)University of FloridaP.O. Box 117166Gainesville, FL 32611-7166(352) 273-0200(352) 392-7962 ut/fisher

Table of ContentsUsing the Freshman and Sophomore Guide. 2Fisher School of Accounting . 3History . 3Programs . 3BSAc . 3Administration: . 4Bachelor of Science in Accounting . 5Freshman & Sophomore Tracking Requirements . 6Policies and Procedures Relating to Freshman and SophomoreStudents . 7Frequently Asked Questions . 7Unsatisfactory Performance – Freshmen and Sophomores. 9Majors, Minors, and Dual Degrees . 10Academic Advising. 10Part-Time or Off-Track Students . 11Degree Audit . 11Accounting, Business Core, Critical Tracking, and PreprofessionalCourses from Other Institutions . 11Petition to Waive School Policies . 11Honor Statement . 11Undergraduate Registration. 12Minimum and Maximum Loads . 12Courses Taken at Other Institutions After Admission to theUniversity . 12Distance Learning Courses . 12S/U Grade Option. 13Drop/Add Period During the First Week of Classes . 13Freshman and Sophomore Drop Policies . 13Submitting a Drop Request Prior to the Published Deadline . 14Drop Request Procedures: . 14Drop Requests After the Published Deadline . 14Preprofessional and Critical Tracking Course Descriptions . 14Undergraduate Accounting Minor . 16Required Courses and Prerequisites . 16Additional Requirements . 17Mission of the Fisher School of Accounting. 182019-2020 Freshman/Sophomore Guide14/30/2020

Using the Freshman and Sophomore GuideThe purpose of this guide is to provide compact and comprehensiveinformation about the Fisher School of Accounting and its degreeprograms. It is intended to help students complete all freshman andsophomore requirements in an efficient manner and in compliance withthe University of Florida’s Universal Tracking initiative. This Freshmanand Sophomore Guide is a brief overview of policies useful to freshmanaccounting students. We remind you that students are responsible forunderstanding and complying with the policies described within theUniversity of Florida Catalog (https://catalog.ufl.edu/UGRD/) and theFisher School of Accounting Student rent-students/bachelor-ofscience-in-accounting/). The Fisher School of Accounting strictly adheresto the University and School policies described within all of thesedocuments.This guide is intended to aid, but not replace, the academic advisingprovided within the School. It is not designed to cover every situation.In planning your specific program of studies, and for answers toquestions not covered by this guide, we encourage you to seek help of anundergraduate advisor. Academic advising is provided on anappointment basis so that we can give you our undivided attention.Appointments can be arranged through the School’s receptionist bycalling (352) 273-0200. To the extent possible, please try to makeappointments early in the semester so that you will be able to take fulladvantage of your advance registration for the next term. Walk-inadvising is available at specific times during the fall and springsemesters. Check our website for days and times.We hope that this guide will be a useful supplement to our academicadvising in guiding you through your freshman and sophomore years.The faculty and staff sincerely wish that the time you spend as part ofthe Fisher School of Accounting will be both enriching and enjoyable.This guide can help in achieving those goals--please read it carefully.2019-2020 Freshman/Sophomore Guide24/30/2020

Fisher School of AccountingHistoryAccounting has been one of the core academic programs at the University ofFlorida since 1928. In 1977, the School of Accounting was established by theBoard of Regents as a school within the College of Business and wasendowed in 1985 through the generosity of Frederick Fisher. The FisherSchool is committed to scholarly research, teaching, and service to advanceknowledge and prepare future leaders for business, professional, andacademic careers. For 2020, U.S. News and World Report ranked theSchool's undergraduate accounting program 6th among public schools.The Fisher School of Accounting (FSOA) has over 400 undergraduate andover 150 graduate students. The School’s faculty members have earned PhDdegrees from the nation's leading universities. The faculty is committed toexcellence in teaching, research, and service. In addition to publishing theSchool's own research journal, the faculty actively contribute to theaccounting profession by maintaining editorial positions for majoraccounting journals, participating in professional organizations at thenational and state levels, and providing services to major corporations andpublic accounting firms.ProgramsAll Fisher School of Accounting programs are fully accredited by theAssociation to Advance Collegiate Schools of Business (AACSBInternational). The School was one of the first in the country to meet theaccreditation requirements for all of its accounting programs under the newAACSB standards. UF’s undergraduate and graduate programs inaccounting and business extended their accreditation by the AACSB in 2019.BSAcThe Bachelor of Science in Accounting (BSAc) degree is a four-year programthat provides an excellent foundation in accounting and business. Itsconceptual focus is designed to prepare students for success in a constantlyevolving business environment and to prepare students for graduate studies.Students are cautioned that completion of the BSAc degree alone will notsatisfy the eligibility requirements to practice as a CPA in the State ofFlorida. Students aspiring to a career in professional accounting should planon seeking admission to the 3/2 Program.2019-2020 Freshman/Sophomore Guide34/30/2020

Administration:Gary A. McGill, PhD, Director, Associate Dean, J. Roy Duggan Professor, TexasTech UniversityJohn Laibson, Director of Degree Programs, M.Ed., University of FloridaProfessor:Stephen K. Asare, PhD, KPMG Professor, University of ArizonaW. Robert Knechel, PhD, Fisher Eminent Scholar, UNC at Chapel HillGary A. McGill, PhD, Director, Associate Dean, J. Roy Duggan Professor, TexasTech UniversityJennifer W. Tucker, PhD, J. Michael Cook/Deloitte Professor, New York UniversityAssociate Professor:Jesse V. Boyles, PhD, University of FloridaMarcus Kirk, PhD, PwC Term Associate Professor, Emory UniversityPaul Madsen, PhD, Deloitte Foundation Associate Term Professor, Emory UniversityAssistant Professor:Blake Bowler, PhD, Northwestern UniversityRobert “Bobby” Carnes, PhD, Penn State UniversityLisa Hinson, PhD, EY Term Assistant Professor, University of GeorgiaRuby Lee, PhD, University of MichiganMichael Mayberry, PhD, Jack Kramer Term Assistant Professor, Texas A&M UniversityGabriel Pundrich, PhD, University of Technology, SydneyScott Rane, PhD, Texas A&M UniversityMichael Ricci, PhD, University of GeorgiaPhilip Wang, PhD, Prida Term Assistant Professor, Michigan State UniversityClinical Associate Professor:Don Monk, PhD, Tulane UniversityMichael Schadewald, PhD, University of MinnesotaClinical Assistant Professor:Joost Impink, PhD, University of GroningenSenior Lecturer:Christopher Falk, MAcc, PwC Faculty Fellow, Miami UniversityJill Goslinga, MAcc, JD, Grant Thornton Faculty Fellow, University of FloridaSonia Singh, MAcc, JD, LLM, Davis Family Faculty Fellow, University of FloridaHonorary Faculty:J. Michael Cook, BSBA, University of FloridaFrederick E. Fisher, BSBA, Doctor of Humane Letters (Honorary degree),University of FloridaAlfred C. Warrington IV, BSBA, University of Florida2019-2020 Freshman/Sophomore Guide44/30/2020

Bachelor of Science in AccountingNet General Education1936 hours total minus 17 hours of general education included as part of preprofessional requirements.*Courses identified below are applied towards the 36 hour General Education requirement.Communications RequirementGEB 3213 Professional Business WritingGEB 3218 Professional Speaking3*3Preprofessional and Critical Tracking CoursesPreprofessional:ACG 2021 Introduction to Financial AccountingACG 2071 Introduction to Managerial AccountingCGS 2531 Problem Solving using Computer SoftwareRecommended alternative: ISM 3013ECO 2013 Principles of MacroeconomicsECO 2023 Principles of MicroeconomicsMAC 2233 Survey of Calculus 1STA 2023 Introduction to Statistics 14*4*3*3Other Critical Tracking:MAC 2234 Survey of Calculus 23*6443Freshman & Sophomore Electives287Total Freshman & Sophomore Coursework60Accounting Major Course Requirements:ACG 3101 Financial Accounting and Reporting 1ACG 3401 Business Processes & Accounting Information SystemsACG 4111 Financial Accounting and Reporting 2ACG 4341 Cost and Managerial AccountingACG 4632 Introduction toAuditingRecommended alternative: ACG 5637 & ACG 5647TAX 4001 Introduction to Federal Income TaxRecommended alternative: TAX 5025 & TAX 5027Business Core Course Requirements:BUL 4310 Legal Environment of BusinessFIN 3403 Business FinanceGEB 3373 International BusinessMAN 3025 Principles of ManagementMAN 4504 Operations/Supply Chain ManagementMAR 3023 Principles of MarketingQMB 3250 Statistics for Business DecisionsJunior & Senior Electives (course level 3000)Total BSAc Hours2019-2020 Freshman/Sophomore Guide54444332244444442810601204/30/2020

Freshman & Sophomore Tracking RequirementsStudents should make every effort to take the courses recommended in the leftcolumn in order to complete their degree programs in a timely manner. Studentswho do not, at a minimum, comply with requirements in the right column willbe “off track” and have holds placed on their records. If the student still has notmet all minimum Universal Tracking (UT) requirements in the followingsemester, further registration as an accounting student will not be permitted.Minimum Tracking Requirements and Suggested CourseSequencing for Semesters 1 Through 4Semester 1—FallECO 2023 Principles of Microeconomics (GE-S)Quest 1 with Humanities (GE-H)MAC 2233 Survey of Calculus 1 (State Core GE-M)Composition (State Core GE-C) (WR-6)Elective4333114Minimum Tracking Requirements for UT1:1. Maintain a minimum 3.0 UF GPA.2. Maintain a minimum 3.0 preprofessional GPA.3. Complete a total of two critical trackingcourses.4333316Minimum Tracking Requirements for UT2:1. Maintain a minimum 3.0 UF GPA.2. Maintain a minimum 3.0 preprofessional GPA.3. Complete a total of four critical trackingcourses.4. Complete MAC 2233 or equivalent.Semester 2—SpringECO 2013 Prin. of Macroecon. (State Core GE-S)GEB 3213 Prof. Business Writing (GE-C, WR-6)MAC 2234 Survey of Calculus 2 (GE-M)Humanities with Diversity (State Core GE-H, D)Biological or Physical Sciences (GE-B or P)*Note: Quest 1 should be completed no later thanUT2.Semester 3—FallACG 2021 Introduction to Financial AccountingCGS 2531 Problem Solving Comp. S/ware (GE-M)Recommended alternative: ISM 3013GEB 3218 Professional SpeakingHumanities/International (GE-H and N, WR-6)ElectiveSemester 4—SpringACG 2071 Introduction to Managerial AccountingSTA 2023 Introduction to StatisticsBiological or Physical Science (State Core GE-B or P)Social and Behavioral Sciences (GE-S, WR-6)Elective43332154333215Semester 5—FallACG 3101 Financial Accounting and Reporting 1ACG 3401 Bus. Processes & Accounting Info. SystemsFIN 3403 Business FinanceQMB 3250 Statistics for Business Decisions2019-2020 Freshman/Sophomore Guide4444166Minimum Tracking Requirements for UT3:1. Maintain a minimum 3.0 UF GPA.2. Maintain a minimum 3.0 preprofessional GPA.3. Complete a total of six critical tracking courses.4. Earn a minimum grade of “B” in ACG 2021.Minimum Tracking Requirements for UT4:1. Maintain a minimum 3.0 UF GPA.2. Maintain a minimum 3.0 preprofessional GPA.3. Complete all critical tracking courses.4. Earn a minimum grade of “B” in ACG 2071.5. Complete all general education requirements,International/Diversity focus, and WritingRequirement courses.Transition to Junior YearTracking criteria and policies and proceduresapplicable to Juniors and Seniors are located in theFisher School of Accounting Handbook dents/bachelor-of-science-in-accounting/4/30/2020

Policies and Procedures Relating toFreshman and Sophomore StudentsFrequently Asked Questions1. Should I take the Assessment and Learning in Knowledge Spaces exam (ALEKS)before preview?Yes. ALEKS is designed to predict a student’s success in calculus and shouldbe taken before Preview. If a student does not earn a minimum score of 60%on ALEKS, students must take a lower-level math course (MAC 1140 orMAC1147). This lower level math course would have to be completed duringthe first semester of enrollment in order to remain “on track”.2. I plan on returning home during the summer (or fall for Innovation Academystudents). Can I take courses at a state college near my home and apply these coursecredits towards my BSAc Degree?a.With advance approval, students may take general education courses orelectives at other state universities or state colleges. Approval can beobtained by completing a Transient Student Form online atwww.flvc.org.b.Once a student has been admitted to the Fisher School of Accounting,preprofessional, critical tracking, business communication, accounting orbusiness core courses may not be taken outside the University of Florida.Students should plan their studies so that all required courses arecompleted during the Fall or Spring semesters if they plan on returninghome during the summer. Note, however, that in the summer, some UFpreprofessional and business core courses are offered online with examsusing online proctoring, which allows students to complete examsanywhere providing they have reliable high-speed internet and awebcam. For more information about the availability of these courses,meet with an advisor.3. What happens if I don’t earn the minimum “B” grade required in ACG 2021(Introduction to Financial Accounting) and ACG 2071 (Introduction to ManagerialAccounting)?Students are allowed two attempts to earn the minimum “B” grade in ACG 2021and ACG 2071. Drops and withdrawals are included in these two attempts.Students who do not earn the minimum “B” grade by their second attempt ineach course will not be allowed to continue in the accounting program.2019-2020 Freshman/Sophomore Guide74/30/2020

4. Should I consider using private tutoring services to help me learn ACG 2021 or ACG2071?It is always the student’s choice to decide if private tutoring companies are intheir best interest. In our experience, these services focus on memorization andshortcuts, and we strongly discourage accounting students from using thesemethods to learn accounting. Successful accounting students will focus theireffort on mastering the underlying concepts of financial and managerialaccounting (which is critical for performing well in upper-division accountingcourses). Students requiring assistance should use the instructor’s office hours, orthe office hours of our student assistants who we have chosen based upon theirmastery of the material.5. Am I required to take the exact general education course categories listed on page 6?No. Students may vary the hours for the following general education categories:Social and Behavioral Science, Physical and Biological Sciences, and Humanities.Among these categories a student must complete a total of 24 hours. Within anysingle category, students have the flexibility to vary the number of hours theycomplete providing: no fewer than six hours and no more than twelve hours aretaken in any one category.6. Can business core courses such as MAN 3025 (Principles of Management) and MAR3023 (Principles of Marketing) fulfill general education requirements?No. Students are strongly encouraged to add breadth to their generaleducation experience by adding courses from a variety of different colleges atthe University of Florida. Although these courses are listed in the Universityof Florida catalog as meeting social and behavioral science general educationrequirements, Fisher School faculty policy precludes students from usingthese courses in order to meet general education requirements.7. How will FSOA communicate with me?The primary means by which the School will communicate announcements,events, changes in course offerings, or other important information is to yourGatorLink email address. Your GatorLink email is the only way we can verifyyour identity; therefore, we cannot respond to other email addresses. Inaddition, students who are admitted to the School should log students/ and subscribe to theFSOA mailing list to ensure that they receive notices from the School in a timelymanner. Weekly announcements are distributed only by e-mail.2019-2020 Freshman/Sophomore Guide84/30/2020

8. Can students pursue a dual major or minor?Because of the large number of courses required in the major, faculty policyprohibits accounting students from double majors or dual degrees. In addition,accounting students may obtain no more than one minor.9. May students complete 3000 level and above business and accounting courses duringtheir freshman and sophomore years?Students should avoid these courses during their freshman and sophomoreyears. These courses are not tracking courses and tend to be morechallenging. Students who choose to complete these courses during their firsttwo years are at a disadvantage because they are required to maintain aminimum 3.0 UF GPA. Students who successfully complete all trackingrequirements of semesters 1-4 (including preprofessional, critical tracking,general education, writing requirement, and international and diversityrequirements) are only required to maintain a 2.0 GPA for continuation. Thelower GPA requirement reflects the additional rigor of 3000 level and abovecoursework.10. If I change my major, can I reapply to the Fisher School of Accounting?Students may reapply to the Fisher School of Accounting providing theyremain “on track” for the accounting program (determined from theiroriginal admission date). For example, a student who changes their majorduring tracking term 2 to finance, and reapplies to the Fisher School ofAccounting two semesters later, must meet all minimum trackingrequirements for tracking term 4. In addition, students who apply forreadmission and have taken preprofessional and/or critical tracking coursesat other institutions will be required to complete the same preprofessionaland/or critical tracking courses at the University of Florida in order to bereadmitted. Students who failed to earn a minimum grade of “B” in ACG2021 or ACG 2071 after two attempts are ineligible to return to the accountingmajor, but may pursue the accounting minor.Unsatisfactory Performance – Freshmen and SophomoresStudents who do not make satisfactory academic progress will be dropped fromthe accounting program. In addition to university regulations concerningunsatisfactory performance, the School will exclude freshman and sophomorestudents from the accounting program for each of the following reasons:1.The student does not comply with the terms of their Universal TrackingAgreement.2.The student has not earned a minimum “B” grade in ACG 2021 and ACG2071 after 2 attempts (including drops and withdrawals).2019-2020 Freshman/Sophomore Guide94/30/2020

3.The student’s UF grade point average falls below 3.0 and is not restored bythe end of the next tracking term.4.The student’s preprofessional grade point average falls below 3.0 and is notrestored by the end of the next tracking term. Upon successful completionof a preprofessional course with a grade of C or better, no further attemptsof the course (or an equivalent course) will be considered in calculation ofthis GPA. For additional information regarding how the preprofessionalGPA is computed, refer to the Fisher School of Accounting Handbook udents/bachelor-of-sciencein-accounting/.5.The student withdraws from the University three times while classified asan accounting student.6.The student has not completed the Fisher School of Accounting HonorStatement.NOTE: Students who successfully complete all tracking requirements ofsemesters 1-4 are only required to maintain a 2.0 GPA for continuation.Once a student has successfully transitioned to junior standing,additional Fisher School of Accounting policies and procedures willapply, as outlined in the Fisher School of Accounting Handbook udents/bachelor-ofscience-in-accounting/.Majors, Minors, and Dual DegreesStudents may choose a minor in programs offered by the University. In addition,by Fisher School of Accounting faculty policy, students may not double major orenter any dual degree program (except for the 3/2 MAcc or the JD/MAcc).Academic AdvisingOur undergraduate advisors are available for academic advising on anappointment basis at the School’s administrative office (GER 210). All studentsare advised to seek guidance well in advance of registration periods.Appointments may be scheduled by calling (352) 273-0200. Walk-in advising isavailable at specific times during the fall and spring semesters. Checkour website for days and times. Walk-in advising sessions are designed toanswer quick questions and last no longer than five to ten minutes. Walk-inadvising cannot develop an extensive plan of study beyond one term, resolvecomplex questions, or address matters requiring privacy. Undergraduatestudents are expected to familiarize themselves with the UndergraduateAcademic Advising Syllabus at nts/academic-advising/.2019-2020 Freshman/Sophomore Guide104/30/2020

Part-Time or Off-Track StudentsThe Fisher School of Accounting is a lock-step program. Students who cannottake the suggested course loads listed on page 6 need to seek academic advising.Delays up to one year may be encountered due to the lack of course availabilityand prerequisite deficiencies.Degree AuditIt is each student’s responsibility to be aware of academic requirements.Students can access their degree audits at https://one.uf.edu/ each semester. Thedegree audit lists all of the requirements for the student’s particular program andindicates whether or not the student has met each requirement. Students shouldpay close attention to these audits and should, at a minimum, seek assistancefrom the appropriate advisor in a term prior to the semester in which they planto graduate if they have any questions about their degree audits. Failure to doso may delay graduation. Students should be careful in reviewing degree auditsas future-term registration will be applied to requirements, and changes to thatregistration will affect the degree audit.Accounting, Business Core, Critical Tracking, and Preprofessional Coursesfrom Other InstitutionsOnce a student has been admitted into the Fisher School of Accounting, the studentmay not take any additional accounting, business core, business communication,critical tracking, or preprofessional coursework at any other institution.Petition to Waive School PoliciesAny request to waive the policies of the School requires submission of a petitionform to the Fisher School of Accounting. This form may be obtained from theschool office (GER 210) or downloaded. Students are encouraged to meet with anundergraduate advisor prior to submitting a petition. Until a School decision ismade, students should not operate under any presumption that the petition will beapproved. Students who have concerns about the outcome of the petition mayschedule an appointment with the Director of Degree Programs to discuss furthersteps.Students should be aware of the importance of submitting documentary evidenceto support petitions, and that events or circumstances beyond the student’s controlare necessary for the waiver of a School policy. Petitions on matters outside theSchool’s jurisdiction are considered by the University’s Petitions Committee whichoperates through the Office of the University Registrar (222 Criser Hall).Honor StatementThe Fisher School of Accounting requires its students to adhere to the highestlevel of academic integrity. Our students and faculty have developed astatement detailing each student’s responsibility regarding academic honesty.As evidence of awareness of these responsibilities, we require each student to2019-2020 Freshman/Sophomore Guide114/30/2020

sign an Honor Statement. This statement is emailed to each student after thebeginning of the first semester, may be obtained from the Fisher School ofAccounting office (210 GER), or may be downloaded. Failure to complete thisstatement will result in a hold being placed on the student’s records barringfurther registration as an accounting student.Undergraduate RegistrationMinimum and Maximum Loads1. Fifteen hours is considered an average course load. Students electing to carryfewer hours could have to attend summer sessions (subject to availability) toremain on track towards a timely graduation.2. Taking fewer than 12 credits in a semester could affect financial aid eligibility.For more information, contact the Office for Student Financial Affairs athttp://www.sfa.ufl.edu/.3. The maximum load per term is eighteen credits. Students wishing to exceedthis maximum must submit an FSOA Petition to Waive School Policies.Courses Taken at Other Institutions After Admission to the UniversityOnce admitted to the Fisher School of Accounting, a student may not take anypreprofessional, critical tracking, business communication, accounting, orbusiness core course work required as part of the Bachelor of Science inAccounting degree at any other institution. Undergraduate elective and generaleducation courses may be taken outside the university only if: The student will have more than 30 hours left to graduate from theFisher School upon completion of such courses.The student obtains the advance approval of the Director of DegreePrograms.Dual enrollment (taking courses at another institution during the same semesteras UF courses) is not permitted.Registration for any other courses requires the approval of the Director of DegreePrograms.Distance Learning CoursesWeb-based courses offered in the university schedule of courses may be taken.However, distance learning or correspondence courses offered by the Division ofContinuing education (Flexible Learning) or UF Online are not permitted.2019-2020 Freshman/Sophomore Guide124/30/2020

S/U Grade OptionOnly undergraduate electives may be taken using the S/U grade option. MAccpreparatory coursework may not be taken with the S/U grade option.Drop/Add Period During the First Week of ClassesThe University calendar specifies the length and specific timing of the drop/addperiod for each term. This period provides an opportunity for students tomodify their schedule of courses. We try very hard to accommodate all studentswho go through the pre-registration process, so every effort should be made tocomplete this process during advanced registration. Students simply seeking tochange course sections must use the ONE.UF registration system availableduring the Drop/Add period. Drops during this time period do not counttowards the two-drop policy described below.During the entirety of the drop/add period, students can come in for walk-insfrom 8:30am-4pm. Appointments are not offered during this time, and majorchanges are only permitted if time is available.Freshman and Sophomore Drop PoliciesWhile completing the first 60 hours of course work at the University of Florida,accounting students may drop a maximum of two courses with theunderstanding that:1. The two-drop policy applies to all drops taken at the University of Floridaduring the first 60 hours of course work regardless of whether the studentwas in the Fisher School of Accounting at the time of the drop

Freshman and Sophomore Guide 2020-2021 . Fisher School of Accounting . 210 Gerson Hall (GER) University of Florida . P.O. Box 117166 . Gainesville, FL 32611-7166

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