Accounting (Acc)

Undergraduate Courses

Note 1: Students enrolled in nonbusiness programs requiring or recommending Acc 201 or 202 should enroll in 200.

Note 2: All 400-level classes (except 440) are limited to accounting SOA majors.

200-Level Courses


ACC 200 : Principles of Accounting. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 200 : Principles of Accounting. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

OFFERED:	Independent Study also.
DESCRIPTION:	Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students.


Course Outcomes



ACC 201 : Principles of Financial Accounting. (3:3:1)(Credit Hours:Lecture Hours:Lab Hours)

ACC 201 : Principles of Financial Accounting. (3:3:1)(Credit Hours:Lecture Hours:Lab Hours)

OFFERED:	Independent Study only.
DESCRIPTION:	First course in concepts and methods underlying financial statements.


Course Outcomes



ACC 202 : Principles of Managerial Accounting. (3:3:1)(Credit Hours:Lecture Hours:Lab Hours)

ACC 202 : Principles of Managerial Accounting. (3:3:1)(Credit Hours:Lecture Hours:Lab Hours)

OFFERED:	Independent Study only.
PREREQUISITE:	ACC 201
DESCRIPTION:	Second course in the elementary series covering managerial problems and control of business operations.


Course Outcomes



ACC 241 : Business Law in the Environment. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 241 : Business Law in the Environment. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

WHEN TAUGHT:	Fall; Winter; Spring; Summer
PREREQUISITE:	Marriott School of Management major status.
DESCRIPTION:	Introduction to legal principles and institutions affecting business.


Course Outcomes




300-Level Courses


ACC 310 : Principles of Accounting 2. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 310 : Principles of Accounting 2. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

WHEN TAUGHT:	Fall; Winter; Spring; Summer
PREREQUISITE:	ACC 200
DESCRIPTION:	Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation and capital budgeting.


Course Outcomes




400-Level Courses


ACC 401 : Business and Accounting Information Systems. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 401 : Business and Accounting Information Systems. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	Admission to SOA.
DESCRIPTION:	Inputs, processing, outputs, and files of several transaction-processing subsystems. Foundation for understanding internal control. Variety of tools used to design, create, or document accounting information systems (AIS) to achieve organizational objectives.


Course Outcomes



ACC 402 : Cost and Managerial Accounting. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 402 : Cost and Managerial Accounting. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	Admission to SOA.
DESCRIPTION:	Cost and managerial accounting topics, including production processes, product costing, cost behavior analysis with regression, differential costing, capital budgeting, throughput accounting, performance measurement, and budgeting.


Course Outcomes



ACC 403 : Intermediate Financial Accounting 1. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 403 : Intermediate Financial Accounting 1. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	Admission to SOA.
DESCRIPTION:	Financial reporting issues for balance sheet, income statement, and cash-flow statement. Revenue recognition, accounting for long-term assets, investment securities, and derivative instruments; consolidation.


Course Outcomes



ACC 404 : Financial Accounting 2. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 404 : Financial Accounting 2. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	Admission to SOA.
DESCRIPTION:	Accounting for receivables and inventory. Major reporting issues associated with liabilities and stockholder's equity. Introduction to computing basic and diluted earnings per share.


Course Outcomes



ACC 405 : Fundamentals of Taxation. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 405 : Fundamentals of Taxation. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	Admission to SOA.
DESCRIPTION:	Tax principles applicable to business entities and individuals; tax compliance issues; tax planning as part of overall strategic planning process for businesses and individuals.


Course Outcomes



ACC 406 : Financial Statement Auditing. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 406 : Financial Statement Auditing. (4:4:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	Admission to SOA.
DESCRIPTION:	Introduction to framework providing financial statement assurance; integrating accounting and business knowledge with concepts from other disciplines such as statistics and law; framework applied to major business cycles, providing specific knowledge in financial statement auditing.


Course Outcomes



ACC 440 : Corporate Financial Reporting. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 440 : Corporate Financial Reporting. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	ACC 200 & BUS M 301
DESCRIPTION:	Accounting principles of corporate financial reporting. Judgments managers make preparing financial statement information. How complexities, alternatives, and impacts affect completed financial statements.
NOTE:	For nonaccounting majors.


Course Outcomes



ACC 453 : Money, the Financial System, and the Economy. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

ACC 453 : Money, the Financial System, and the Economy. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

PREREQUISITE:	ACC 401 & ACC 402 & ACC 403 & ACC 404 & ACC 405 & ACC 406
DESCRIPTION:	Applications of industry analysis and microeconomic principles in the macroeconomic environment that influences individuals and financial intermediaries that transact in money and credit markets.


Course Outcomes

Graduate Courses

For 500- and 600-level courses, see the current Marriott School of Management School of Accountancy Web site at http://marriottschool.byu.edu/macc and the BYU 2012–2013 Graduate Catalog.

Back to School of Accountancy Home