BS in ACCOUNTING (322622) MAP Sheet School of Accountancy (SOA) Marriott School of Management For students entering the degree program during the 2010–2011 curricular year. Admission Policies – The following policies apply in making admission decisions for each fall semester cohort of students: 1. Admission to the undergraduate accounting program is by online application filed directly with the SOA. Applications are filed at http://.marriottschool.byu.edu/soa/. Admission decision notice is given online. 2. Each year, the last day to apply to commence study in the fall semester is the last business day in June at 4:30 pm. A student may, however, apply for fall semester admission as early as November 1, in the preceding year. (For example, a student wishing to begin study in Fall, 20xx, may file an application as early as November 1, of the preceding year.) In most cases, admission decisions are made on a monthly basis. 3. Repeating the four preparatory courses (Acc 200, Acc 210, I Sys 201, and M Com 320) to improve grades for purposes of admission is strongly discouraged. For these four courses: (1) a minimum 3.0 GPA is required, and (2) a grade of B or better is required in Acc 200 and Acc 210. The preparatory courses must be completed at the time of application. 4. The accounting program is designed for entry at the beginning of a student’s junior year. Moreover, at the end of the junior year, many students immediately commence graduate studies. Therefore, a student entering the accounting program must have substantially completed general education requirements and the following introductory courses: Econ 110, Math 119, and Stat 221. Exceptions may be allowed, but it should be understood that it is difficult to complete such courses after entry into the accounting program. 5. Potential applicants who will transfer from other schools are encouraged to take Acc 210 at BYU & include ACT / SAT scores with their application, if test taken. Grades transferred from other schools are discounted. 6. The SOA reserves the right to allow exceptions in the admission process where it is deemed necessary to admit the most qualified students. This is a limited-enrollment program requiring departmental acceptance. Please see the information above and/or 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 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 #Classes 2 1 1 1–2 1 1 1 0–1 1 Hours 4.0 2.0 2.0 3–6.0 3.0 3.0 3.0 0–4.0 3–4.0 Classes Rel A 121/H and 122/H Rel A 211/H or 212/H Rel C 324/H or 325/H from approved list from approved list from approved list M Com 320* Math 112*, 119*, or Stat 121* Math 112*, 119*, or Stat 121* PROGRAM REQUIREMENTS (70–71 total hours) 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. 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 corelevel competency in MS Excel and PowerPoint. Complete the following Pre-Accounting courses: Acc 200 Principles of Accounting Acc 310 Principles of Accounting 2 I Sys 201 Intro to Management Info. Systems M Com 320* Writing in Organizational Settings Note: 2 1 1 1–2 1–2 1 3–4 Variable 0– 1.0 Complete the following Integrated Management Core courses: Bus M 341 Marketing Management Bus M 361 Supply Chain, Services, and Operations Management Bus M 390 Ethics for Management Bus M 402 Managerial Finance Org B 321 Organizational Effectiveness 3.0 3.0 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* Complete the following introductory courses: Econ 110* Economic Principles and Problems Math 119* Introduction to Calculus Or Math 112* Calculus 1 Stat 121* Principles of Statistics 6.0 Variable from approved list personal choice Note: Note: 3.0 4.0 (4.0) 3.0 Note: If completing the MAcc, Bus M 498 should not be taken. Complete Marriott School exit survey online. Where possible, it is recommended that these courses be taken before entering the Junior Core. 30.0 120.0 FOR UNIVERSITY CORE AND PROGRAM QUESTIONS CONTACT THE ADVISEMENT CENTER IN 460 TNRB *THESE CLASSES FILL BOTH UNIVERSITY CORE AND PROGRAM REQUIREMENTS (9–10.0 hours overlap) 4.0 4.0 4.0 4.0 4.0 4.0 3.0 3.0 3.0 3.0 3.0 If completing the MAcc, these courses will be replaced by the MSM Core. Complete the following after Acc 401, 402, 403, 404, 405, 406: Acc 241 Business Law in the Environment Acc 453 Money, Fin. Sys. & the Economy Or ManEc 453 Money, Banking, and Business Bus M 498 Strategic Management These four courses are used in determining admission to the undergraduate accounting program. 6.0 3.0 3.0 Complete the following Junior Core courses: 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 3.0 3.0 (3.0) 3.0 BS in ACCOUNTING (322622) 2010–2011 Apply to the Accounting Program after 4th Semester. Deadline to apply is the last working day of June by 4:30 pm. Suggested Sequence of Courses** FRESHMAN YEAR Semester 1 (Fall) First-year Writing or A Htg 100 I Sys 100 I Sys 101 (FWSpSu) Math 110, if needed (FWSpSu) Rel A 121 (FWSpSu) General Education courses Total Hours Semester 2 (Winter) First-Year Writing or A Htg 100 Math 119 (FWSpSu) Stat 121 (FWSpSu) Rel A 122 (FWSpSu) General Education courses Total Hours 3.0 0.5 0.5 3.0 2.0 5.0 14.0 3.0 4.0 3.0 2.0 3.0 15.0 Fill out an I Sys Continuance form to take I Sys 201. SOPHOMORE YEAR Semester 3 (Fall) Acc 200 (FWSpSu) Econ 110 (FWSpSu) I Sys 201 Rel A 211 or 212 (FWSpSu) General Education courses Total Hours 3.0 3.0 3.0 2.0 3.0 14.0 Apply for Core 1 Continuance during 3rd Semester Semester 4 (Winter) Acc 310 (FWSpSu) M Com 320 (FWSpSu) Rel C 324 or 325 (FWSpSu) General Education courses Total Hours 3.0 3.0 2.0 6.0 14.0 Term 5 (Spring) Religion Elective General Education courses Total Hours 2.0 3.0 5.0 JUNIOR YEAR Semester 6 (Fall) Acc 401 (F) Acc 403 (F) Acc 406 (F) Religion Elective Total Hours 4.0 4.0 4.0 2.0 14.0 Semester 7 (Winter) Acc 402 (W) Acc 404 (W) Acc 405 (W) Religion Elective Total Hours 4.0 4.0 4.0 2.0 14.0 SENIOR YEAR Semester 8 (Fall) Bus M 341 (FWSpSu) Bus M 361 (FWSpSu) Bus M 390 Bus M 402 (FW) Org B 321 (FWSpSu) Total Hours 3.0 3.0 3.0 3.0 3.0 15.0 Semester 9 (Winter) Acc 453 Acc 241 (FWSpSu) Bus M 498 (FWSpSu) General Electives Total Hours 3.0 3.0 3.0 6.0 15.0 **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: 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. THE DISCIPLINE: Accounting has been called the language of business in which accountants control, analyze, and report the financial resources of an enterprise. A good understanding of accounting principles and practices can serve as the basis for a career in any business field. CAREER OPPORTUNITIES: 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. 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. UNDERGRADUATE APPLICATION REQUIREMENTS: All new students entering the undergraduate accounting program commence their study at the beginning of the fall semester. Admission into the undergraduate accounting program is based on consideration of the following: • The applicant’s GPA in the following preparatory courses: Acc 200, Acc 210, I Sys 201, and M Com 320 • The applicant’s personal statement • Comments from professors • A review of the overall academic record of the applicant The following application requirements apply: Repeating the four preparatory courses (Acc 200, Acc 210, I Sys 201, and M Com 320) to improve grades for purposes of admission is strongly discouraged. For these four courses: a minimum 3.0 GPA is required, and a grade of B or better is required in Acc 200 and Acc 210. The preparatory courses must be completed at the time of application. PROGRAM ACCEPTANCE REQUIREMENTS: Acceptance into the SOA 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. 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 SOA 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 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. BS ACCOUNTING, CONCURRENT WITH MAcc: The first year of the SOA 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 (Bus M 341, 361, 390, 402, Org B 321, and Bus M 498) is replaced by the Marriott School of Management graduate core. Students planning to pursue a master of accountancy degree should not take the above noted classes. School of Accountancy (SOA) 560 Tanner Building Brigham Young University Provo, UT 84602 Telephone: (801) 422-4959