Department of Accounting
Department Chair: Curtis Hawkins
Department Secretary: Denise Rydalch (208) 496-2048
Department Faculty: G Adna AmesTodd BlanchardRob ClarkeKenneth HartCurtis HawkinsKevin PackardKeith Patterson

 
Introduction
A an integrated major, accounting not only prepares you with job-ready skills in accounting but also allows the selection of other courses in packaging a bachelor's degree to fit your individual needs and goals. As an accounting student, you have the major most often requested by recruiters who come to campuses nationwide to interview.

The following possible combinations illustrate the flexibility of the integrated accounting major. If after graduation you are planning to:
1. enter the work-force, select a minor or 2 clusters of courses to enhance your marketability;
2. pursue a Masters in Accounting (MAcc) degree, minor in business to satisfy the business core requirement of a MAcc program;
3. pursue a Masters in Business Administration (MBA) degree, choose your minor carefully. Some programs prefer students who have not taken much business coursework. If you desire to be admitted into such a program, avoid a business minor. With other MBA programs, a business minor will allow you to complete the normal two-year program in just one year;
4. get a law degree, consider minoring in English or Political Science;
5. prepare for international business, consider a minor in a foreign language and an MBA.

Many other options are possible, limited only by student creativity and employment and academic goals.

For more information, see our home page at http://www2.byui.edu/accounting/
 
Other features of the program
1. Accounting is an information system. The use of accounting software will be integrated into the accounting courses.
2. To bridge the gap between academics and industry, the accounting major requires a semester internship, preferably in the winter semester of the junior year. By then, the student will have sufficient accounting training to make a valuable contribution as an intern. With companies facing annual audits and tax reporting during the winter months, there is high demand for accounting personnel.
3. The coursework will stress analytical, interpretative, and communication skills. Rather than specializing in tax, financial reporting or other regulatory requirements, the accounting major will have sufficient background to recognize and anticipate important accounting issues and the training to do research to find the answers needed by the decision-making team.
 
CPA Considerations
Students desiring to sit for the CPA exam will need an additional year of study since approximately two-thirds of the states require 150 hours of college preparation to sit for the exam. Those desiring CPA certification should transfer to another university upon graduation from BYU-Idaho to obtain a MAcc or MBA. A business management minor is recommended for CPA exam candidates.
 
Program Description


 
B.S.  in Accounting (600)   
Expectations: A minimum average GPA of 2.7 (B-) is required in major courses to graduate. Any major course with a grade of less than C- must be retaken.
 
Minor or 2 Clusters Required

General Education Requirements

As you fill the General Education and University requirements, take the classes listed below and then go to the General Education section for a complete listing of the requirements.
  Notes: Accounting majors should take Econ 111 and 112 to satisfy the American Institutions and Social Science requirements, Eng 312 Advanced Writing for Business for the junior English requirement, IS 140 for the Basic Skills option, and Math 221 for the math requirement.
Take all of these Courses    Min Grade: C-
ECON 111, 112
ENG 312
IS 140
MATH 221
REL 431
 
Major Requirements
   
Take all of these Courses    Min Grade: C-
ACCTG 201, 202, 301, 302, 321, 356, 398, 402
B 220, 275, 401
 
AND
Take 4 Courses    Min Grade: C-
ACCTG 312, 322, 333, 344, 401



Minor in  Accounting (121)   

Take all of these Courses    Min Grade: C-
ACCTG 201, 202, 301, 302, 321

AND
Take 2 Courses    Min Grade: C-
ACCTG 312, 322, 333, 344, 356, 398, 401, 402
 
Course Descriptions

ACCTG 180 Survey of Accounting (3:3:0)
For nonbusiness majors and certain specialized business programs. This is an introduction to financial and managerial accounting principles with exposure to basic accounting statements, processes, and management applications. Transfers as elective credit only.
(Winter, Summer, Fall)
 
ACCTG 201 Financial Accounting (3:3:0)
Prerequisite: IS 140, sophomore standing, and a 2.5 GPA or consent of instructor.
This introductory course is designed to give students an introduction to financial accounting and reporting concepts including an overview of the accounting cycle, financial statements, related disclosures, and the ethical responsibility of accountants in business. Students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems using word processing and spreadsheet applications. Students will also need to demonstrate writing proficiency in their assignments.
(Winter, Summer, Fall)
 
ACCTG 202 Managerial Accounting (3:3:0)
Prerequisite: ACCTG 201
Emphasizes use of accounting data in decision making and seeks to sharpen analytical and interpretative skills.
(Winter, Summer, Fall)
 
ACCTG 219 Volunteer Income Tax Assistance (2:2:1)
Prerequisite: ACCTG 180 or 201
Learn basic tax law and then apply knowledge in a Volunteer Income Tax Assistance service center on campus. The first six weeks of the course will be spent learning the basic material for income tax preparation. Upon successful completion of the IRS exam, the remaining part of the course will involve tax return preparation. This class may be repeated for a maximum of four credits.
(Winter)
 
ACCTG 301 Intermediate Financial Accounting I (3:3:0)
Prerequisite: ACCTG 202, and be accepted into upper division accounting course work.
This course builds upon the principles learned in Accounting 201 and 202. The course is designed to give students an in-depth introduction to financial accounting standards and the framework underlying those standards, the measurement and reporting of the elements of the financial statements, and the use of the time value of money concept in accounting. Students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems. Students will also be expected to use the Financial Accounting Research System (FARS) database to research assigned case studies.
(Winter, Summer, Fall)
 
ACCTG 302 Intermediate Financial Accounting II (3:3:0)
Prerequisite: ACCTG 301
This course is a continuation of Accounting 301, Intermediate Financial Accounting I. The course is designed to give students an in-depth introduction to those financial accounting principles and concepts governing the measurement and reporting of assets and liablities. Students will be expected to demonstrate proficiency in applying technical concepts to selected problems. Students will also be expected to use the FARS database to research assigned case studies.
(Winter, Summer, Fall)
 
ACCTG 312 Advanced Managerial Accounting (3:3:0)
Prerequisite: ACCTG 202
A review and continuation of Accounting 202 which emphasizes the use of accounting data in decision making and seeks to sharpen analytical and interpretative skills.
(Winter, Fall)
 
ACCTG 321 Introduction to Income Taxation (3:3:0)
Prerequisite: ACCTG 202
A study of the basic features of the federal income tax laws as applied to individuals and business entities. The course will emphasize compliance procedures, the determination of taxable income, the practical use of current technology and resources, and the role of taxes in the business decision-making process.
(Winter, Summer, Fall)
 
ACCTG 322 Advanced Topics in Taxation (3:3:0)
Prerequisite: ACCTG 321
A study of advanced topics in taxation as they apply to business entities and individuals. This course builds on the foundations established in previous accounting and taxation courses. It emphasizes research, planning, and the use of current technology.
(Fall, Winter)
 
ACCTG 333 Accounting Software (3:3:0)
Prerequisite: ACCTG 202
This course focuses on developing analysis and problem solving skills. The three main tools used in this course are Excel, VBA in Excel, and QuickBooks (or Peach Tree). The course progresses from solving structured accounting problems using Excel to solving Time Value of Money (TVM) problems. The course then focuses on building custom procedures and functions in Excel to provide customized solutions and Excel applications. During the final section students are asked to learn QuickBooks (or Peach Tree) as they solve a case study problem.
(Fall, Winter)
 
ACCTG 344 Auditing (3:3:0)
Prerequisite: ACCTG 301, Math 221
This Course will provide an introduction to the basic concepts of current practices and standards in professional auditing and assurance services. The focus will be on the practice of auditing in the public accounting context, but will also include discussion of other types of auditing such as fraud auditing and assurance services.
(Winter, Summer, Fall)
 
ACCTG 356 Accounting Information Systems (3:3:0)
Prerequisite: ACCTG 202
This course focuses on understanding and enhancing the accountant's role in the changing techology environment. Students will evaluate business processes and, using the REAL model, model those processes. Additionally, students will perform system analysis and design of business event driven IT applications that capture business event data and, using that data, provide information to support business decisions.
(Winter, Fall, Summer)
 
ACCTG 398 Professional Internship (3:0:0)
Prerequisite: ACCTG 301, 321
Professional internships correlate actual work experience with accounting and business classroom theory. Internships approved by the accounting internship director provide students with knowledge of career opportunities and how they might prepare to take advantage of them. The ideal internship would take place the winter semester (the accounting busy season) of the junior year and would be off-site. Two hundred and seventy hours (270) of quality work experience is required.
(Winter, Summer, Fall)
 
ACCTG 401 Public Reporting and Research (3:3:0)
Prerequisite: ACCTG 301
This course is a project-oriented class that reviews the formation and regulation of private and public entities with an emphasis on applied research in financial reporting. Includes hands-on research of accounting standards, SEC regulations, and web-based products. Students will be expected to demonstrate proficiency in writing abilities and communication skills throughout this course.
(Winter, Fall)
 
ACCTG 402 Accounting Decisionmaking (3:3:0)
Prerequisite: ACCTG 302
This accounting capstone course adopts the case method of instruction to give students practice in applying their accounting skills in solving a variety of business problems. Instead of a "one-right-answer" approach, the cases contain ambiguities and complexities which model the reality of the business world.
(Winter, Summer, Fall)