Route Y Log In | Questions / Comments | Contact Us |

Undergraduate Catalog

2012 - 2013

BS in Accounting (64 hours*)

Show All Course Descriptions
Hide All Course Descriptions

This is a limited-enrollment program requiring departmental acceptance. Please see the college advisement center for information regarding requirements for appliction to this major.

Program Requirements | View MAP

No more than 6 credit hours of transfer credit will be accepted toward the upper-division major requirements. No transfer credit will be accepted for the Junior Core or Integrated Management Core courses.

Demonstrate a knowledge of computer skills. Students may demonstrate spreadsheet skills with either a minimum grade of B in an equivalent transfer course or a P grade in the following:

I SYS 100 : Computer Spreadsheet Skills. (.5:0:1)(Credit Hours:Lecture Hours:Lab Hours)

I SYS 102 : Business Analysis Using Spreadsheets. (.5:1:0)(Credit Hours:Lecture Hours:Lab Hours)

Complete the following prerequisite courses:

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

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

BUS M 201 : Financial Management. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

BUS M 241 : Marketing Management. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

I SYS 201 : Introduction to Management Information Systems. (3:3:1)(Credit Hours:Lecture Hours:Lab Hours)

Note: These courses are used in determining admission to the undergraduate accounting program.

Apply and be formally accepted into the program.

Complete the following required courses:

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

ECON 110 : Economic Principles and Problems. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

M COM 320 : Communication in Organizational Settings. (3:3:1)(Credit Hours:Lecture Hours:Lab Hours)

Note:It is recommended that Econ 110 and M Com 320 be taken before entering the junior core. Econ 110 and M Com 320 must be completed before starting the Integrated core or first year of the MAcc program.

Complete the following Junior Core courses:

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

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

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

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

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

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

Complete the following Integrated Management Core courses:

BUS M 361 : Introduction to Supply Chain and Operations. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

BUS M 390 : Ethics for Management. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

ORG B 321 : Organizational Effectiveness. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

Note: If completing the MAcc, these courses will be replaced by the MSM Core.

Complete the following after Acc 401, 402, 403, 404, 405, 406:

BUS M 402 : Managerial Finance. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

BUS M 498 : Strategic Management. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)

Note: If completing the MAcc, these courses will be replaced by the MAcc courses.

Complete Marriott School exit survey online.

*Hours include courses the may fulfill university core requirements.

WHEN TAUGHT:	Fall Blk 1; Winter Blk 1; Spring; Summer
DESCRIPTION:	Basic computer skills, focusing on spreadsheet and database programs. No technical background necessary.

WHEN TAUGHT:	Fall Blk 2; Winter Blk 2; Spring; Summer
PREREQUISITE:	I SYS 100
DESCRIPTION:	Basic computer skills focusing on features in MS Excel such as Scenario Manager, Solver, Pivot Tables, and Macros to solve complex business problems.

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

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.

WHEN TAUGHT:	Fall; Winter; Spring; Summer
PREREQUISITE:	Acc 200 or equivalent.
DESCRIPTION:	Financial statement analysis, financial planning, sources of financing, working capital management, risk and return, and valuation.

Undergraduate Catalog

2012 - 2013

BS in Accounting (64 hours*)

Program Requirements | View MAP

Show all Accounting Courses

Marriott School of Management Home

School of Accountancy Home

Majors

Course Information

Faculty

OFFERED:	Honors also.
WHEN TAUGHT:	Fall; Winter; Spring; Summer
DESCRIPTION:	Strengths and weaknesses of markets and governments for solving problems of social organization or conflict, including policy response to inflation, unemployment, pollution, poverty, growth, etc.
NOTE:	This course is part of a GE Mosaic. See ge.byu.edu/mosaic-list for more information.

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.

WHEN TAUGHT:	Fall; Winter; Summer
PREREQUISITE:	Acceptance into the Marriott School.
DESCRIPTION:	Managing and designing processes and people along the value chain.

WHEN TAUGHT:	Fall; Winter; Spring
PREREQUISITE:	Premanagement and Management 1 cores and full acceptance into the Marriott School upper-division major.
DESCRIPTION:	Analyzing ethical dilemmas and understanding ethical theories as they apply to decision making in management.

WHEN TAUGHT:	Fall; Winter; Spring On Demand; Summer On Demand
PREREQUISITE:	For Marriott School of Management majors only.
DESCRIPTION:	Theories and concepts for creating effective organizations, e.g., individual, group, and organizational processes and human resource functions, including selection, compensation, and performance management.

WHEN TAUGHT:	Fall; Winter
PREREQUISITE:	Accounting junior core; major status.
DESCRIPTION:	Overview of financial management issues including capital budgeting, cost of capital, capital structure/dividends, and long-term financial planning.

WHEN TAUGHT:	Fall; Winter; Spring; Summer
PREREQUISITE:	I Sys 100 or concurrent enrollment during 1st block of I Sys 201 registration.
RECOMMENDED:	I Sys 101.
DESCRIPTION:	Using technology to solve business problems. Hands-on spreadsheet, database, and Internet software in a business context.

OFFERED:	Honors also.
WHEN TAUGHT:	Fall; Winter; Spring; Summer
PREREQUISITE:	GE First-Year Writing requirement. To be taken before senior year. Not for freshmen.
DESCRIPTION:	Developing written and oral communications for professional organizations, including composing and designing employment communications. Incorporates oral presentations.
NOTE:	Fulfills GE Advanced Written and Oral Communication requirement.

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.

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.