Department of Accounting
Department Chair: Keith Patterson
Department Secretary: Denise Rydalch (208) 496-2048
Department Faculty: G Adna AmesTodd BlanchardRob ClarkeCurtis HawkinsKevin PackardKeith Patterson

 
Introduction
As 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, making winter semester an ideal time for an internship.
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 nearly all 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.

NOTE: REL 431 is recommended in fulfilling 2 credits of "Other Religion Courses" listed in the University Requirements.
 
Minor or 2 Clusters Required

University Requirements

Religion Requirements

(Book of Mormon Courses)
Take these Courses   
REL 121, 122
 
       OR
          Take these Courses   
          REL 121H, 122H
 
                 OR
                    Take this Course   
                    REL 221

AND
(Scripture Based Courses)
Take 6 Credits   
REL 211, 212, 301, 302, 324
 
       OR
          Take 6 Credits   
          REL 211H, 212H, 301H, 302H, 324H

AND
(Other Religion Courses)
Take 4 Credits   
REL 100, 130, 215, 234, 235, 260, 261, 264, 333, 341, 341H, 342, 342H, 351, 352, 370, 431, 471, 475

Online Learning

Each student is required to take at least one online course. For more information about the online requirement please visit the Online Learning section found in the Graduation & Transfer section of the catalog or visit http://web.byui.edu/Catalog/2005-2006/generalEducation.htm.

Other online course information is available at http://www2.byui.edu/insttech/online.htm. A list of online courses is available at http://www2.byui.edu/insttech/OnlineCourses/onlinecalendar.htm (select a semester or term).

GE Requirements

I. Reading and Writing

   Take 1 Course
   ENG 111, 111C, 111H  

AND
   Take 1 Course
   ENG 312, 312C  

II. Mathematics

  • Math 101 may be used as meeting the Math General Education requirement if all of the following criteria are met: 1)Student was enrolled and completed Math 101 prior to Fall 2001; 2)The student's major does not require a higher math class; 3)There is no break in enrollment.
  • Students initiating their studies at BYU-Idaho Fall Semester 2001 or later are not eligible for the ACT math waiver and must take one of the following courses to fill the math requirement.

       Take 1 Course
       MATH 221  

    III. Basic Skills

       Take 1 Course
       IS 140  

    IV. Arts

       Take 1 Course
       ART 101, 160, 201, 202
       HFED 140
       HORT 230
       HUM 101, 101H, 201, 201H, 202, 202H
       MUSIC 100, 101
       TA 115, 117

    AND
       Take this Course
       FA 100

    V. Letters
    Generally the Letters requirement is filled by taking one of the courses listed below. However, HUM 201 and 202, taken together, can be used to fill both the Arts and Letters requirement.

       Take 1 Course
       CHIN 347
       ENG 250, 250H, 251, 331, 332, 333, 334, 335, 351, 352, 353, 354, 362, 373, 373H
       FR 202
       GER 202
       HON 200, 220, 221H, 222
       LANG 202
       PH 314
       PHIL 110, 110H, 201, 201H, 202, 202H, 313, 313H, 314, 315, 315H
       RUSS 340, 340H
       SPAN 202, 302

    VI. Biological Science

       Take 4 Credits
       AGRON 122, 270
       BIO 100, 100H, 102, 102H, 118, 120, 130, 150, 150L, 176, 200, 202, 208, 221, 222, 230, 250, 264, 265, 268

    VII. Physical Science

       Take 4 Credits
       CHEM 100, 101, 105, 105H, 106, 106H
       GEOG 101, 101L
       GEOL 101, 102, 103, 103L, 104, 110, 110L, 111, 111L
       PH 101, 101L, 102, 105, 105L, 106, 106L, 115, 116, 121, 127, 127L, 150
       PH.S 100, 100L, 110

    VIII. American Institutions

       Take 1 Course
       ECON 111, 111H  

    IX. Social Science
    This course must be in a different discipline from the course taken to fill the American Institutions requirement.

       Take 1 Course
       ECON 112, 112H  

    Major Requirements

       Take these Courses   Minimum Grade: C-
       ACCTG 201, 202, 301, 302, 321, 356, 398R, 402
       B 220, 275, 401

    AND
       Take 4 Courses   Minimum Grade: C-
       ACCTG 312, 322, 333, 344, 401



  • Minor in  Accounting (121)   

    Take these Courses   Minimum Grade: C-
    ACCTG 201, 202, 301, 302, 321

    AND
    Take 3 Courses   Minimum Grade: C-
    ACCTG 312, 322, 333, 344, 356, 398R, 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. This course should not be taken by Accounting Majors.
    (Winter, Summer, Fall)
     
    ACCTG 201 Financial Accounting (3:3:0)
    Prerequisite: IS 140 with a minimum grade of C-, 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: Successful completion of ACCTG 201 with a minimum grade of C-
    Emphasizes use of accounting data in decision making and seeks to sharpen analytical and interpretative skills through exposure to many business situations in which students will be expected to demonstrate proficiency in applying technical concepts to selected homework problems using word processing and spreadsheet application.
    (Winter, Summer, Fall)
     
    ACCTG 219 Volunteer Income Tax Assistance (2:2:1)
    Prerequisite: Successful completion of ACCTG 180 or 201 with a minimum grade of C-
    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 an 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: Successful completion of ACCTG 202 with a minimum grade of C-, 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: Successful completion of ACCTG 301 with a minimum grade of C-
    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 homework 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: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work
    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 by exposure to many business situations.
    (Winter, Fall)
     
    ACCTG 344 Auditing (3:3:0)
    Prerequisite: Successful completion of ACCTG 301 & MATH 221 with minimum grades of C-
    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: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work
    This course focuses on understanding and enhancing the accountant's role in the changing technology 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 398R Professional Internship (3:0:0)
    Prerequisite: Successful completion of ACCTG 301 & 321 with minimum grades of C-
    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: Successful completion of ACCTG 301 with a minimum grade of C-
    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: Successful completion of ACCTG 302 with a minimum grade of C-
    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)