Associate in Arts Accounting Pathway and General Education Requirements

General Degree Requirements and Standards

• The Associate in Arts (AA) degree requires the successful completion of a minimum of $60$ college-level credit hours.
• The curriculum is divided into at least $36$ credits of general education requirements and a minimum of $24$ credits of university transferable electives.
• Students must maintain a minimum Cumulative Grade Point Average (GPA) of $2.00$.
• At least $15$ credit hours applicable to the degree must be earned in residence at Hillsborough Community College (HCC).
• All General Education coursework must be completed with a grade of C or higher to satisfy the Florida State Gordon Rule requirement.
• Specific university programs often require the completion of certain courses prior to acceptance; therefore, validating recommended courses with the intended transfer institution is required.
• Only one AA degree is awarded upon completion of the $60$ credit hour requirement.

Accounting Pathway Curriculum Structure (AA.ACG)

• The Accounting Pathway is designed for students seeking a four-year degree in Accountancy, leading to careers in business, industry, government, and other organizations.
• Common Course Prerequisites recommended by the State of Florida for successful transfer to a university are explicitly identified in the curriculum.
• First-time-in-college students are generally required to take SLS 1106, First Year Experience Orientation.
• Capstone Course: Students must complete IDS 2891 (Connections) as an AA degree requirement.
• Computer Proficiency: CGS 2100 may be tested out for no credit through a Computer Proficiency Examination (CPE).

Detailed Semester-by-Semester Course Plan

Year I – First Semester

• CGS 2100 – Computer Information Technology and Literacy: $3\,cr$ (State Core Candidate/Prerequisite).
• ENC 1101 – English Composition I: $3\,cr$ (State Core).
• MAC 1105 – College Algebra: $3\,cr$ (State Core Candidate/Prerequisite).
• SLS 1106 – First Year Experience Orientation or SLS 1261, Personal Skills for Business: $3\,cr$.

Year I – Second Semester

• ECO 2013 – Principles of Macroeconomics: $3\,cr$ (State Core Candidate/Prerequisite).
• ENC 1102 – English Composition II: $3\,cr$.
• MAC 2233C – Calculus for Business and Social Science: $3\,cr$ (Prerequisite).
• Behavioral Science General Education: $3\,cr$.

Year I – Third Semester

• History or Government Requirement: AMH 2010 (Early American History), AMH 2020 (Modern American History), or POS 2041 (American Government): $3\,cr$.
• SPC 1608 – Public Speaking: $3\,cr$.
• Biological Science General Education: $3-4\,cr$.

Year II – First Semester

• ACG 2021 – Financial Accounting: $3\,cr$ (Prerequisite).
• ECO 2023 – Principles of Microeconomics: $3\,cr$ (Prerequisite).
• STA 2023 – Elementary Statistics: $3\,cr$ (State Core Candidate/Prerequisite).
• Humanities General Education CORE: $3\,cr$.

Year II – Second Semester

• ACG 2071 – Managerial Accounting: $3\,cr$ (Prerequisite).
• IDS 2891 – Connections: $1\,cr$ (Capstone).
• Humanities General Education: $3\,cr$.
• Physical Science General Education: $3-4\,cr$.
• Elective: $4\,cr$ (Select based on math sequence placement).

General Education Categories and Course Options

General Education Communications ($9$ credits required)

• ENC 1101: English Composition I ($3\,cr$).
• ENC 1102: English Composition II ($3\,cr$).
• SPC 1608: Public Speaking ($3\,cr$).

General Education Humanities ($6$ credits required)

• Students must select at least one State Core course (shaded in grey).
• State Core Options ($3\,cr$ each): ARH 1000, HUM 1020, LIT 2000, MUL 1010, PHI 1010, THE 1000.
• Additional Options ($3\,cr$ each): DAN 2100, HUM 2210, HUM 2230, PHI 1100, PHI 1600, REL 2300.

General Education Mathematics ($6$ credits required)

• Students must select at least one State Core course (shaded in grey).
• State Core Options: MAC 1105 ($3\,cr$), MAC 1105C ($3\,cr$), MAC 2311 ($5\,cr$), MGF 1130 ($3\,cr$), STA 2023 ($3\,cr$).
• Additional Options: MAC 1106 ($5\,cr$), MAC 1114 ($3\,cr$), MAC 1140 ($3\,cr$), MAC 1147 ($5\,cr$), MAC 2233C ($3\,cr$), MAC 2312 ($5\,cr$), MAC 2313 ($5\,cr$), MGF 1131 ($3\,cr$), MAP 2302 ($3\,cr$).

General Education Social Science ($9$ credits required)

• Selections must include one Behavioral Science, one History/Political Science, and one additional Social Science course.
• State Core Behavioral Science: ANT 2000, PSY 2012, SYG 2000 ($3\,cr$ each).
• State Core History/Political Science: AMH 2020, POS 2041 ($3\,cr$ each).
• Additional Social Science Options: AMH 2010, EUH 2000, EUH 2001, LAH 2020, POS 1001 ($3\,cr$ each).

Natural Science and Lab Requirements

• Total of $6$ credits required, consisting of one Biological Science and one Physical Science.
• At least one selection must include a corequisite lab. Labs are registered as separate courses, and lab credits apply toward elective credit.
• Biological Science Options:
  • State Core: BSC 1005/1005L ($3/1\,cr$), BSC 2010/2010L ($3/1\,cr$), BSC 2085/2085L ($3/1\,cr$), EVR 1001C ($3\,cr$).
  • Additional: BSC 1025C ($3\,cr$), BSC 1092/1092L ($3/1\,cr$), BSC 2011/2011L ($3/1\,cr$), BSC 2086/2086L ($3/1\,cr$), OCB 2000/2000L ($3/1\,cr$), PCB 1730C ($3\,cr$), ZOO 1010C ($3\,cr$).
• Physical Science Options:
  • State Core: AST 1002C ($3\,cr$), CHM 1020C ($3\,cr$), CHM 2045/2045L ($3/1\,cr$), ESC 1000/1000L ($3/1\,cr$), GLY 2010/2010L ($3/1\,cr$), OCE 2001C ($3\,cr$), PHY 1020C ($3\,cr$), PHY 2048/2048L ($4/1\,cr$), PHY 2053/2053L ($3/1\,cr$).
  • Additional: CHM 1032/1032L ($3/1\,cr$), CHM 2046/2046L ($3/1\,cr$), CHM 2210/2210L ($4/1\,cr$), CHM 2211/2211L ($4/1\,cr$), MET 2010C ($3\,cr$), PHY 2049/2049L ($4/1\,cr$), PHY 2054/2054L ($3/1\,cr$), PSC 1515/1515L ($3/1\,cr$).

Computer and Foreign Language Competency Requirements

Computer Proficiency Options

• Option 1: Successfully completing a designated Computers & Technology course (e.g., CGS 2100).
• Option 2: Passing the College Level Examination Program (CLEP) in Information Systems and Computer Applications with a minimum score of $50$.
• Option 3: Passing the HCC Computer Proficiency Examination (CPE) with a minimum score of $70$. Note: This option does not meet prerequisites for other courses that require a technology course.

Foreign Language Competency Options

• Option 1: Completion of $2$ credits in one foreign language at the High School level.
• Option 2: Completion of Level I and Level II in one college-level Foreign Language course sequence.
• Option 3: Completion of any foreign language CLEP exam with the required minimum score.

Civic Literacy Requirement Framework

For Students Entering $2024-2025$ and Thereafter

• Must successfully pass one course: POS 2041, AMH 2010, or AMH 2020.
• AND must achieve a standard score on one of the following assessments:
  • Florida Civics Literacy Examination (FCLE): Minimum score = $60\%$.
  • CLEP American Government (for students entering $2024-25$): Minimum score of $50$.

For Students Entering $2021-2022$ through $2023-2024$

• Requirement 1 (Course): Successfully pass POS 2041 or AMH 2020.
• Requirement 2 (Assessment): Achieve a standard score on one of the following:
  • AP Government and Politics: Minimum score = $3$.
  • AP United States History: Minimum score = $4$.
  • CLEP American Government: Minimum score = $50$.
  • Florida Civics Literacy Examination (FCLE): Minimum score = $60\%$.

For Students Entering $2018-2019$ to $2020-2021$

• Demonstrate competency by passing POS 2041 or AMH 2020 OR by achieving a standard score on the AP or CLEP assessments (AP Government = $3$, AP US History = $4$, CLEP American Government = $50$, or CLEP History of the United States I = $50$).

Accounting Electives and Specialized Course Options

Elective credits (minimum of $24$ total) should incorporate admission requirements for the student's intended transfer university. Recommended Accounting electives include:

• ACG 2061 – Computers and Accounting ($3\,cr$).
• ACG 2104 – Intermediate Accounting I ($3\,cr$).
• ACG 2450 – Microcomputers and Accounting ($3\,cr$).
• ACG 2681 – Financial Investigation ($3\,cr$).
• Note: Elective hour requirements are contingent on the initial mathematics sequence placement designated for the student.