BS in ACCOUNTING (322622) MAP Sheet School of Accountancy and Information Systems (SOAIS) Marriott School of Management For students entering the degree program during the 2005–2006 curricular year. This is a limited-enrollment program requiring departmental acceptance. Please see the college advisement center for information regarding requirements for application to this major. UNIVERSITY CORE AND GRADUATION REQUIREMENTS UNIVERSITY CORE REQUIREMENTS (48.5 hours minimum) Requirements Doctrinal Foundation Book of Mormon New Testament Doctrine and Covenants The Individual and Society Wellness Citizenship American Heritage Global & Cultural Awareness Skills Effective Communication First-Year Writing Adv Written & Oral Communication Quantitative Reasoning Languages of Learning (Math or Language) Arts, Letters, and Sciences Civilization 1 and 2 Arts Letters Scientific Principles & Reasoning Biological Science Physical Science Social Science Core Enrichment: Electives Religion Electives Open Electives GRADUATION REQUIREMENTS: Minimum residence hours required Minimum hours needed to graduate MAJOR REQUIREMENTS (75 total hours) Students must make formal application to the School of Accountancy and Information Systems. A. A minimum “B” grade is required in Acc 200 and Acc 210; or Acc 201 and Acc 202 to apply. An average GPA of 3.0 in Econ 110, Stat 221, M Com 320, and I Sys 201 is also required. B. Students can begin Accounting Major courses only Fall semester. No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond Pre-Accounting Core. #Classes 2 1 1 Hours 4.0 2.0 2.0 Classes Rel A 121/H and 122/H Rel A 211/H or 212/H Rel C 324/H or 325/H 1or3 1.5–2.0 from approved list 1–2 1 3–6.0 3.0 from approved list from approved list 1 1 1 1 3.0 3.0 3–4.0 3–4.0 2 1 1 6.0 3.0 3.0 from approved list from approved list from approved list 3–6.0 3–7.0 3.0 from approved list from approved list Econ 110* 1–2 1–2 1 3–4 Variable 6.0 Variable 30.0 120.0 from approved list M Com 320* Math 112*, 119*, or Stat 221* Math 112*, 119*, or Stat 221* Rel C 492* + 4 more hours personal choice Students are encouraged to enroll in courses outside the Marriott School of Management. Only 56 upperdivision Marriott School of Management hours count toward graduation. Complete the following Pre-Accounting Core courses: 3.0 Acc 210 Principles of Accounting 2 (3.0) Or Acc 202 Principles of Managerial Accounting I Sys 201 Intro to Management Information Systems 3.0 3.0 M Com 320* Writing in Organizational Settings Pass a computer proficiency requirement for spreadsheet and presentation software skills. Students may demonstrate spreadsheet and presentation skills either by earning a Pass grade in I Sys 100 and 101 or a B grade in equivalent transfer courses, or by presenting Microsoft Office User Specialist (MOUS) certificates validating core-level competency in MS Excel and PowerPoint. Complete the following Pre-Management Core courses: Acc 200 Principles of Accounting Or Acc 201 Principles of Financial Accounting Econ 110* Economic Principles Stat 221* Principles of Statistics 3.0 (3.0) 3.0 3.0 Complete one of the following math courses: Math 112* Calculus 1 Math 119* Introduction to Calculus 4.0 4.0 Note 1: Pre-Management Core courses must be completed or be concurrently in process of completion, before a student enrolls in PreAccounting Core courses. Note 2: Before registering for Management Core 1 courses, students must complete the “continuance” form in the college advisement center. Based on student performance to date, permission may be granted to take some Pre-Accounting Core courses. To apply to the management program. The PreManagement Core must be completed with at least a 3.0 GPA (no grade lower than a C–), with no more than one repeat for each class, for Marriott School of Management application. Not all students who meet minimum application requirements are guaranteed entry. Complete the following Management Core 2 courses: Acc 241 Business Law Bus M 320 Career Orientation and Preparation Bus M 321 Mentor Program M Com 321 Presenting in Organization Settings P Mgt 385 Business and Society Or P Mgt 582 Ethics, Business and Society (if planning on MAcc) Complete the following accounting major courses (fall entry only): Acc 401 Business & Accounting Info Systems Acc 402 Cost and Managerial Accounting Acc 403 Intermediate Financial Accounting 1 Acc 404 Financial Accounting 2 Acc 405 Fundamentals of Taxation Acc 406 Financial Statement Auditing Complete the following Integrated Management Core courses: Bus M 322 Management Suite Bus M 341 Marketing Management Bus M 361 Supply Chain, Services, & Operations Mgt Bus M 402 Managerial Finance Org B 321 Organizational Effectiveness Rel C 492* Senior Seminar-Business Management (2 hrs required) Note 3: If completing the MAcc, these courses will be replaced by the MSM core. Complete the following (after taking Acc 401, 402, 403, 404, 405, 406): Bus M 498 Strategic Management ManEc 453 Money, Banking and Business Complete Marriott School exit survey online. FOR UNIVERSITY CORE AND MAJOR QUESTIONS CONTACT THE ADVISEMENT CENTER IN 460 TNRB *THESE CLASSES FILL BOTH UNIVERSITY CORE AND MAJOR REQUIREMENTS (11–12.0 hours overlap) 3.0 0.5 0.5 1.0 3.0 (3.0) 4.0 4.0 4.0 4.0 4.0 4.0 1.0 3.0 3.0 3.0 3.0 2.0V 3.0 3.0 BS IN ACCOUNTING (322622) 2005–2006 Suggested Sequence of Courses Apply for acceptance to the Management major. FRESHMAN YEAR** 1st Semester Engl 115 or A Htg 100 HEPE 129 (FWSpSu) Math 110, if needed (FWSpSu) Rel A 121 (FWSpSu) General Education courses, and/or general electives Total Hours Apply for admission into the SOAIS. 2nd Semester A Htg 100 or Engl 115 Math 119 (FWSpSu) Rel A 122 (FWSpSu) General Education courses, and/or general electives Total Hours SOPHOMORE YEAR 3rd Semester Acc 200 (FWSpSu) Econ 110 (FWSpSu)^ Stat 221 (FWSpSu) Rel A 211 or 212 (FWSpSu) General Education courses, and/or general electives Computer Proficiency Total Hours 4th Semester Acc 210 (FWSpSu) Acc 241 (FWSpSu) I Sys 201 (FWSu) M Com 320 (FWSpSu) Religion Elective General Education courses, and/or general electives Total Hours 3.0 2.0 3.0 2.0 5.0 15.0 3.0 4.0 2.0 6.0 15.0 3.0 3.0 3.0 2.0 4.0 1.0 16.0 3.0 3.0 3.0 3.0 2.0 3.0 17.0 JUNIOR YEAR 5th Semester Acc 401 (F) Acc 402 (F) Acc 403 (F) Bus M 320 (FWSpSu) Bus M 321(FWSpSu) Rel C 324 or 325 (FWSpSu) Total Hours 4.0 4.0 4.0 0.5 0.5 2.0 15.0 6th Semester Acc 404 (W) Acc 405 (W) Acc 406 (W) M Com 321 Religion Elective Total Hours 4.0 4.0 4.0 1.0 2.0 15.0 SENIOR YEAR 7th Semester Bus M 322 Bus M 341 (FWSpSu) Bus M 402 (FW) Bus M 361 (FWSpSu) Org B 321 (FWSpSu) Rel C 492 Total Hours 1.0 3.0 3.0 3.0 3.0 2.0 15.0 8th Semester Bus M 498 (FWSpSu) ManEc 453 (WSp) P Mgt 385 (FWSp) General Education courses, and/or general electives Total Hours 3.0 3.0 3.0 6.0 16.0 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, any organization that exists today. PROGRAM ACCEPTANCE REQUIREMENTS: Acceptance into the SOAIS is limited to fall semester only, with one application deadline: last working day of June. Application forms are on-line and further information is available at the Marriott School of Management Undergraduate Programs Office. Acceptance is competitive, with a maximum of 260 students accepted each year. Not all students who meet minimum application requirements are guaranteed entry. CAREER OPPORTUNITIES: Accounting graduates work in public accounting firms, private industry, government agencies, and retailing. For more information on careers in your major, please refer to From Major to Career, a publication which is located in all college advisement centers. The following application requirements apply: 1. Have concurrent or prior acceptance to the Marriott School of Management. 2. Earn B grades (minimum) in Acc 200 and 210; or 201 and 202; and have a 3.0 minimum average GPA in the following classes: Econ 110, Stat 221, M Com 320, I Sys 201. 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 (Integrated Management Core plus Bus M 498), P Mgt 385 and M Com 321 is replaced by the Marriott School of Management graduate core plus M B A 581, P Mgt 582, and MBA 509. Students planning to pursue a master of accountancy degree should not take the above noted classes. 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. Note 3: Students should have completed Acc 200 and 210 (or Acc 201 and 202) within two years of beginning the accounting major (junior) core. Note 1: If a student must leave the program for a mission, internship, or other reason, a leave of absence request form is required. A prompt return to the program is required. Students who have interrupted their SOAIS education for more than two years without prior approval will be required to meet the requirements of the program in effect at re-acceptance. *Note: The sequence of courses suggested may not fit the circumstances of every student. Students should contact their advisement center for help in outlining an efficient schedule. ^ Note: Probable availability. Please check with departments for current availability of all courses. Note: This major requires a minimum of 123 hours for graduation. Students are encouraged to complete an average of 15–16 credit hours each semester or 30–31 credit hours each year, which could include spring and/or summer terms. Taking fewer credits substantially increases the cost and the number of semesters to graduate. School of Accountancy and Information Systems (SOAIS) 560 Tanner Building Brigham Young University Provo, UT 84602 Telephone: (801) 422-4959