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Undergraduate Catalog

2012 - 2013

BS in Accounting (64 hours*)


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

  1. 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.
  2. 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:
  3. Complete the following prerequisite courses:

  4. Apply and be formally accepted into the program.
  5. Complete the following required courses:
      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


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

      Course Outcomes
               
      : Honors Economic Principles and Problems.
      Course Outcomes



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

      Course Outcomes
                
      : Honors Communication in Organizational Settings.
      Course Outcomes



      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.

  6. Complete the following Junior Core 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


  7. 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 361 : Introduction to Supply Chain and Operations. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)
      WHEN TAUGHT:Fall; Winter; Summer
      PREREQUISITE: Acceptance into the Marriott School.
      DESCRIPTION: Managing and designing processes and people along the value chain.

      Course Outcomes


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

      Course Outcomes


      ORG B 321 : Organizational Effectiveness. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)
      ORG B 321 : Organizational Effectiveness. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)
      WHEN TAUGHT:Fall; Winter; Spring Contact Department; Summer Contact Department
      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.

      Course Outcomes


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

  8. 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 402 : Managerial Finance. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)
      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.

      Course Outcomes


      BUS M 498 : Strategic Management. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)
      BUS M 498 : Strategic Management. (3:3:0)(Credit Hours:Lecture Hours:Lab Hours)
      WHEN TAUGHT:Fall; Winter; Spring
      PREREQUISITE: Major status; Management Integrated Core.
      DESCRIPTION: Concepts, tools, and approaches to understand competitive forces and to systematically and consistently develop sustainable competitive advantages.

      Course Outcomes


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

  9. Complete Marriott School exit survey online.

*Hours include courses the may fulfill university core requirements.



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