School of Accountancy and Information Systems (SOAIS)

Brigham Young University

W. Steve Albrecht, Director
540 TNRB, PO Box 23095, (801) 378-4234

Robert L. Gardner, Associate Director
560 TNRB, PO Box 23099, (801) 378-3212

Marriott School of Management Advisement Center
460 TNRB, PO Box 23185, (801) 378-4285

Admission to Degree Program

The degree programs in this department 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. A good understanding of accounting principles and practices can serve as the basis for a career in any business field. Accountants provide critical input and guidance in profit-seeking organizations, service and charitable organizations, educational institutions, government, public accounting firms, and, indeed, in any organization that exists today.

Career Opportunities

Accounting graduates work in public accounting firms, consulting, private industry, government agencies, and retailing.

Graduation Requirements

To receive a bachelor's degree a student must fill three groups of requirements: (1) general education requirements; (2) university requirements; and (3) major requirements.

General Education Requirements

Please see your college advisement center for information about general education courses you should take to dovetail with your major program.

Languages of Learning

Precollege Math (zero to one course) (or Math ACT score of at least 22)	0–3.0 hours
First-Year Writing (one course)	3.0
Advanced Writing (one course)	3.0
Advanced Languages/Math/Music (one to four courses)	3–20.0

Liberal Arts Core

Biological Science (one to two courses)	3–6.0
Physical Science (one to two courses)	3–7.0
American Heritage (one to two courses)	3–6.0
Wellness (one to three courses)	1.5–3.0
Civilization (two courses)	6.0

Arts and Sciences Electives

Arts and Letters (one course)	3.0
Natural Sciences (one course)	3–4.0
Social and Behavioral Sciences (one course)	3.0

Note 1: For a complete list of courses that will fill each GE category, see the General Education section of the current class schedule.

Note 2: Additional information about general education requirements can be found in the General Education section of the current class schedule or this catalog.

Minimum University Requirements

Religion	14.0
Upper-division hours	40.0
Residency	30.0
Total hours	128.0

Cumulative GPA must be at least 2.0.

Note: See the Graduation section of this catalog for more information.

Major Requirements

Complete the major requirements listed under one of the following undergraduate degree programs.

Undergraduate Programs and Degrees

BS	Accounting

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

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

Graduate Programs and Degrees

MAcc	Professional Accountancy

MAcc

Tax

MISM	Information Systems Management

For more information see the current Marriott School of Management School of Accountancy and Information Systems program brochure and the 1998-99 BYU Graduate Catalog.

General Information

Program Acceptance Requirements

Acceptance into the SOAIS is limited to fall semester only, with one application deadline: June 30. Application forms and further information are available at the Marriott School of Management Advisement Center. Acceptance is competitive, with a maximum of 260 students admitted each year. Not all students who meet minimum admission requirements are guaranteed entry.

The following admission requirements apply:

Have concurrent or prior admission to the Marriott School.
Earn B grades (minimum) in Acc 200 and 210; or 201 and 202; and have a 3.0 minimum average GPA in the following four classes: Econ 110, Stat 221, MCom 320, Acc 341.

Note 1: If a student must leave the program for a mission, internship, or other reason, a leave of absence petition is required. A prompt return to the program is required. Students who have interrupted their SOAIS education for more than two years or without prior approval will be required to meet the requirements of the program in effect at readmission.

Note 2: Upper-division accounting class credits earned prior to five years before graduation may not be used to meet specific graduation requirements for the BS degree. This policy does not affect the recognition of those hours earned to satisfy total university credit.

BS Accounting, Concurrent with MAcc

The first year of the SOAIS program must be completed with a minimum 3.0 GPA to be eligible to apply for continuation into the Master of Accountancy Program. The undergraduate fourth year (Accounting Core 2) is replaced by the Marriott School graduate core. Students planning to pursue a Master of Accountancy degree should not take the Accounting Core 2 classes.

BS Accounting (72 hours*)

Major Requirements

No grade lower than a C- will be allowed in Marriott School upper-division courses.

No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond Management Core 1.

Students are encouraged to enroll in courses outside the Marriott School. Only 45 upper-division Marriott School hours count toward graduation. (In some cases, 48 hours are allowed. Check with the Marriott School Advisement Center.)
Pass a computer proficiency examination. Students may demonstrate word processing and spreadsheet skills with either a passing grade in an equivalent transfer course, a passing grade on a challenge exam, or a B grade in MCom 98 and ISys 98. Both of these are noncredit courses.
Complete the following premanagement core courses:
Math 119 or equivalent.
Econ 110.
Stat 221.
Acc 200.
Note: The premanagement core must be completed with at least a 2.85 GPA (no grade lower than a C–), with no more than one repeat for each class, for Marriott School admission. However, Econ 110, Stat 221, MCom 320, and ISys 201 must have a 3.0 minimum average for SOAIS admission.
Complete the following preaccounting core courses:
Acc 210.
ISys 201.
MCom 320.
Be accepted into the program.
Complete the following Accounting Core 1 courses:
Acc 241.
PMgt 385.
BusM 101, 102, 103, 104.
And select one course from the following:
Acc 453.
ManEc 300, 301, 353, 358, 376.
Complete the following accounting major courses:
Acc 401, 402, 403, 404.
Complete the following Accounting Core 2 courses:
MCom 321.
OrgB 321.
BusM 341, 361, 401.
Complete the following after Acc 401, 402:
BusM 499.

*Hours include courses that may fulfill GE or university requirements.

Accounting (Acc)

Class Schedule					Major Academic Plan (MAP)

Undergraduate Courses

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

200. Principles of Accounting. (3:3:0) Independent Study also.

Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students.

201. Principles of Financial Accounting. (3:3:1) Independent Study only.

First course in concepts and methods underlying financial statements.

202. Principles of Managerial Accounting. (3:3:1) Prerequisite: Acc 201. For transfer students only.

Second course in the elementary series covering managerial problems and control of business operations.

210. Principles of Accounting 2. (3:3:0) Prerequisite: Acc 200.

Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation and capital budgeting. For Marriott School students only.

241. Business Law in the Environment. (3:3:0) F, W, Sp, Su Prerequisite: Marriott School major status.

Introduction to legal principles and institutions affecting business.

Note: SOAIS 300-level classes are available to Marriott School and certain other selected majors.

320. Introductory Income Tax. (3:3:0) Prerequisite: Acc 200.

Measurement and concepts of taxable income. For nonaccounting majors.

343. Business Law. (3:3:0) Prerequisite: Acc 241 or equivalent.

The law relating to negotiable instruments, secured transactions, real property, wills and trusts, and bankruptcy.

Note: All 400-level classes are limited to SOAIS majors.

401. Integrated Core 1. (6:6:0) Prerequisite: admission to SOAIS.

The business environment; role of accounting information in that environment; objectives of financial, managerial, and tax accounting; role of information system.

402. Integrated Core 2. (6:6:0) Prerequisite: admission to SOAIS.

Detailed analysis of major activities of a business from various accounting perspectives; accumulating information to satisfy needs of variety of users.

403. Integrated Core 3. (6:6:0) Prerequisite: admission to SOAIS.

Continuation of Acc 402.

404. Integrated Core 4. (6:6:0) Prerequisite: admission to SOAIS.

Continuation of Acc 403.

453. Money, the Financial System, and the Economy. (3:3:0) Prerequisite: Acc 401, 402, 403, 404.

Applications of industry analysis and microeconomic principles in the macroeconomic environment that influences individuals and financial intermediaries that transact in money and credit markets.

Graduate Courses

For 500- and 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems program brochure and the 1998-99 BYU Graduate Catalog.

Information Systems (I Sys)

Class Schedule					Major Academic Plan (MAP)

Undergraduate Courses

98. Microcomputer Spreadsheets Skills. (0:0:14)

Basic computer skills, focusing on spreadsheet and database programs. No technical background necessary. Fee.

199R. Cooperative Business Experience Internship. (1–3:Arr.:Arr. ea.) Prerequisite: selection of information systems emphasis in Marriott School.

Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment. P/F grade.

201. Management Information Systems. (3:3:1) Prerequisite: ISys 98, Ling 98, and declared business major.

Introduction to information systems; use of information technology to solve business problems. Hands-on use of spreadsheet, database, and telecommunications software in a business context.

440. Principles of Business Programming. (3:3:0) Prerequisite: ISys 301 or Acc 401.

Introduction to computer programming using a structured paradigm and C++. Also Psuedocode, hierarchy charts, style, alternation, looping, modules, encapulation, records, arrays, and business processing patterns.

443. Information Systems Analysis. (3:3:0) Prerequisite: SOAIS core or ISys 301.

Examination of Systems Development Life Cycle (SDLC) emphasizing tools and methods of analysis and general design phases, including investigation, study, definition and systems specification/selection.

445. Database Systems. (3:3:0) Prerequisite: SOAIS core or ISys 301. Recommended: a course or experience in programming.

Concepts and techniques of database system development, focusing on object-oriented modeling and its implementation methods.

500-Level Graduate Courses (available to advanced undergraduates)

540. Advanced Business Programming. (3:3:0) Prerequisite: ISys 440 or equivalent programming experience.

Business-oriented introduction to object-oriented (OO) programming. Classes, inheritance, polymorphism, report generation, and file processing using current OO languages.

546. Fourth-Generation Programming Languages. (3:3:0) Prerequisite: ISys 440 or equivalent.

Structured Query Language (SQL), application building (menus, forms, reports), and utilizing tools and programming languages of database management systems in a client/server environment.

548. Data Communications. (3:2:1) Prerequisite: SOAIS core or ISys 201 or equivalent.

Principles of data communications, local- and wide-area networks, hardware, software, media, standards, management, and business applications.

580. Information Systems Tools and Applications. (3:3:0) Prerequisite: ISys 201 or equivalent.

Applying information systems tools to business situations. Tools covered are updated with changes in the industry.

590R. Seminar in Information Systems. (1–3:Arr.:Arr. ea.)

Special topics by announcement.

599R. Information Systems Internship. (1–3:Arr.:Arr. ea.)

Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment.

Graduate Courses

For 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems program brochure and the 1998-99 BYU Graduate Catalog.

School of Accountancy and Information Systems Faculty

Professors

Albrecht, W. Steve (1977) BS, Brigham Young U., 1971; MBA, PhD, U. of Wisconsin, 1973, 1975.

Cherrington, Jay Owen (1978) BS, Brigham Young U., 1968; MBA, PhD, U. of Minnesota, Minneapolis, 1971, 1972.

Gardner, Robert L. (1978) BA, Brigham Young U., 1969; MBA, BS, U. of Utah, 1975, 1976; PhD, U. of Texas, Austin, 1979.

Hansen, James V. (1982) BS, MS, Brigham Young U., 1963, 1966; PhD, U. of Washington, 1973.

Hardy, John W. (1969) BS, Brigham Young U., 1964; MBA, Indiana U., 1966; PhD, U. of Texas, Austin, 1972; CPA

McKell, Lynn J. (1974) BS, Brigham Young U., 1968; MSEE, MS, MS, PhD, Purdue U., 1970, 1972, 1973, 1973.

Radebaugh, Lee Howard (1980) BS, Brigham Young U., 1968; MBA, DBA, Indiana U., Bloomington, 1973.

Randall, Boyd C. (1974) BS, JD, MBA, U. of Utah, 1965, 1967, 1968; PhD, U. of Minnesota, 1972.

Romney, Marshall B. (1977) BS, MAcc, Brigham Young U., 1971, 1972; PhD, U. of Texas, Austin, 1977.

Skousen, K. Fred, Dean (1970) BS, Brigham Young U., 1965; MAS., PhD, U. of Illinois, 1966, 1968; CPA, 1968.

Stewart, Dave Nelson (1980) BA, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Florida, 1980.

Stocks, Kevin D. (1983) BS, MAcc, Brigham Young U., 1978, 1978; PhD, Oklahoma State U., 1981; CPA, 1980.

Streuling, G. Fred (1976) BA, MAcc, Brigham Young U., 1963, 1964; PhD, U. of Iowa, 1971; CPA, Utah, 1965; CPA, California, 1966.

Woodfield, Leon W. (1960) BS, MBA, U. of Utah, 1956, 1957; CPA, CPA, 1959, 1960; DBA, Michigan State U., 1965.

Associate Professors

Boyer, Glen L. (1967) BS, Utah State U., 1963; MS, PhD, U. of North Dakota, 1966, 1972.

Dalebout, Richard S. (1975) BA, Brigham Young U., 1968; JD, U. of Utah, 1971.

Hansen, Gary W. (1983) BS, MS, Brigham Young U., 1967, 1968; PhD, Indiana U., 1974.

Howe, Keith R. (1979) BS, MBA, U. of Utah, 1972, 1976; DBA, Arizona State U., 1979.

Meservy, Raymond D. (1989) BS, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Minnesota, 1985.

Stice, James D. (1988) BS, MAcc, Brigham Young U., 1984, 1984; PhD, U. of Washington, 1988.

Assistant Professors

Cottrell, David M. (1992) BS, MAcc, MHA, Brigham Young U., 1984, 1984, 1985; PhD, Ohio State U., 1992.

Denna, Eric L. (1988) BS, MAcc, Brigham Young U., 1984, 1984; PhD, Michigan State U., 1989.

Glover, Steven M. (1994) BA, PhD, U. of Washington, 1987, 1994.

Jackson, Robert B. (1988) BS, MS, MBA, Brigham Young U., 1968, 1970, 1972.

Johns, Sharon K. (1997) BS, Brigham Young U., 1989; MAcc, U. of North Florida, 1993; PhD, Texas A&M U., 1997.

Liddle, Stephen W. (1995) BS, PhD, Brigham Young U., 1989, 1995.

Palmer, Glen O. (1964) BS, MAcc, Brigham Young U., 1961, 1963; CPA, 1963.

Peterson, Fredric G. (1973) BA, MA, PhD, U. of Utah, 1964, 1966, 1973.

Prawitt, Douglas F. (1993) BS, MAcc, Brigham Young U., 1988, 1988; PhD, U. of Arizona, 1993.

Quass, Dallan W. (1997) BS, MS, Brigham Young U., 1986, 1988; PhD, Stanford U., 1997.

Spilker, Brian C. (1993) BS, MAcc, Brigham Young U., 1987, 1987; PhD, U. of Texas, Austin, 1993.

Swain, Monte R. (1991) BS, MAcc, Brigham Young U., 1987, 1987; PhD, Michigan State U., 1991.

Worsham, Ronald G. (1994) BS, MAcc, Brigham Young U., 1985, 1985; PhD, U. of Florida, 1994.

Teaching Professors

Livingstone, Donald H. (1995) BS, Brigham Young U., 1966; CPA, 1970.

Nemrow, Norman R. (1993) BS, MAcc, Brigham Young U., 1978, 1979; CPA, 1981.

Emeriti

Andersen, H. Verlan (1965) BS, Brigham Young U., 1940; JD, Stanford U., 1946; LLM, Harvard U., 1948.

Bentley, Joseph T. (1953) BS, MS, Brigham Young U., 1928, 1954; CPA, 1946.

Cameron, James B. (1969) BS, U. of Utah, 1956; MBA, U. of California, Los Angeles, 1958; CPA, 1960; PhD, Montana State U., 1967.

Carlson, Gary (1986) BS, MS, PhD, U. of California, Los Angeles, 1956, 1958, 1962.

De Lassen, Jan (1981) BS, Texas A&M U., 1959.

Garrison, Ray H. (1966) BS, MS, Brigham Young U., 1960, 1961; CPA, 1962; DBA, Indiana U., Bloomington, 1966.

Hubbard, Ernest Dee (1959) BS, Utah State U., 1952; MBA, U. of Utah, 1959; PhD, U. of Washington, 1967.

Johnson, Eldred A. (1955) BA, MA, Brigham Young U., 1949, 1950, CPA, 1952; PhD, U. of Utah, 1968.

McAllister, LeRay L. (1963) BA, Brigham Young U., 1957; MS, DBA, Arizona State U., 1960, 1971; CPA, 1962.

Orton, Bryce B. (1961) BS, Brigham Young U., 1951; MBA, U. of Oregon, 1957; PhD, U. of Washington, 1962.

Skousen, Karl M. (1958) BS, MS, Brigham Young U., 1944, 1957; CPA, 1957; PhD, Michigan State U., 1962.

Smith, Harold T. (1963) BA, MA, Colorado State Coll., 1958, 1959; EdD, Brigham Young U., 1967.

Smith, Jay M. (1971) BS, MS, Brigham Young U., 1953, 1960; PhD, Stanford U., 1965; CPA, 1958.

Smith, Robert J., (1949) BS, Brigham Young U., 1948; MBA, Northwestern U., 1949; CPA, Illinois, 1949; CPA, Utah, 1950; DBA, Indiana U., 1957.

Sonderegger, Emory O. (1960) BS, MS, Brigham Young U., 1956, 1957; CPA, 1963.

Taylor, Dale H. (1963) BA, MA, Brigham Young U., 1951, 1953; CPA, 1955; PhD, Northwestern U., 1963.

White, J. Morgan (1967) BS, Brigham Young U., 1951; CPA, 1953; MS, Brigham Young U., 1958.

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