Brigham Young University Homepage

Undergraduate Catalog

2010 - 2011

School of Accountancy

Kevin D. Stocks, Director
540A TNRB, (801) 422-4613

David M. Cottrell, Associate Director
560A TNRB, (801) 422-3268

Marriott School of Management Advisement Center
460 TNRB, (801) 422-4285

Admission to Degree Program

The degree programs in the school carry special enrollment limitations. Please see the Marriott School of Management Advisement Center for specific details.

The Discipline

Accounting has been called the language of business in which accountants control, analyze, and report the financial resources of an enterprise. A good understanding of accounting principles and practices can serve as the basis for a career in any business field.

Career Opportunities

Accountants provide critical input and guidance in profit-seeking organizations, service and charitable organizations, educational institutions, government, public accounting firms—indeed, any organization that exists today.

Graduation Requirements

To receive a BYU bachelor's degree a student must complete, in addition to all requirements for a specific major, the following university requirements:

  • The university core, consisting of requirements in general and religious education. (See University Core for details. For a complete listing of courses that meet university core requirements, see the current class schedule.)
  • At least 30 credit hours must be earned in residence on the BYU campus in Provo as an admitted day student
  • A minimum of 120 credit hours
  • A cumulative GPA of at least 2.0
  • Be in good standing with the Honor Code Office

Undergraduate Programs and Degrees


    For help or information on the undergraduate programs, please see the Marriott School of Management Advisement Center.

    For information on management degrees, see Management section of this catalog.

Graduate Programs and Degrees

    MAcc in Professional Accountancy
    MAcc in Tax

For more information see the current Marriott School of Management School of Accountancy Web site at and the BYU 2010–2011 Graduate Catalog.

General Information

Undergraduate Application Requirements

All new students entering the undergraduate accounting program commence their study at the beginning of the fall semester. Admission into the undergraduate accounting program is based on consideration of the following:

  1. The applicant's overall GPA and GPA in the following prerequisite courses: Acc 200, 310, M Com 320, and I Sys 201
  2. The applicant's personal statement
  3. Comments from professors
  4. A review of the overall academic record of the applicant
Admission Policies

The following policies apply in making admission decisions for each fall semester cohort of students:

  1. Admission to the undergraduate accounting program is by online application filed directly with the School of Accountancy. Applications are filed at Notice of admission decisions is given online.
  2. Each year, the last day to apply to commence study in the fall semester is the last business day in June at 4:30 p.m. A student may, however, apply for fall semester admission as early as November 1 in the preceding year. In most cases admission decisions are made on a monthly basis.
  3. Repeating the four prerequisite courses (Acc 200, 310, M Com 320, and I Sys 201) to improve grades for purposes of admission is strongly discouraged. Repeated prerequisite grades from BYU are discounted one full letter grade (e.g., a repeated grade of A is calculated as a B for admission purposes only). No prerequisite course may be repeated more than once. For these four courses: (1) a minimum 3.0 GPA is required, and (2) a grade of B or better is required in Acc 200 and Acc 310.
  4. The accounting program is designed for entry at the beginning of a student's junior year. Moreover, at the end of the junior year, many students immediately commence graduate studies. Therefore, a student entering the accounting program must have substantially completed general education requirements and the Accounting Management Core 1 classes (Econ 110, Math 119, Stat 121). The Accounting Management Core 1 courses must be completed before taking the Management Integrated Core or before entering the MAcc program. Exceptions may be allowed, but it should be understood that it is difficult to complete such courses after entry into the accounting program.
  5. Potential applicants who will transfer from other schools are strongly encouraged to take Acc 310 at BYU and include an ACT/SAT score with their application, if the test was taken. Grades transferred from other schools are discounted .3 in the application process.
  6. The School of Accountancy reserves the right to allow exceptions in the admission process where it is deemed necessary to admit the most qualified students.