UNDERGRADUATE CATALOG 2001–2002
 Brigham Young University
Back School of Accountancy and Information Systems (SOAIS)

   

Boyd C. Randall, Director
540 TNRB, (801) 378-2314

Robert L. Gardner, Associate Director
560 TNRB, (801) 378-3212

Marriott School of Management Advisement Center
460 TNRB, (801) 378-4285

Admission to Degree Program

The degree programs in this department carry special enrollment limitations. Please see the Marriott School of Management Advisement Center for specific details.

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, in any organization that exists today.

Career Opportunities

Accounting graduates work in public accounting firms, consulting, private industry, government agencies, and retailing.

Graduation Requirements

To receive a bachelor's degree a student must fill three groups of requirements: (1) general education requirements; (2) university requirements; and (3) major requirements.

General Education Requirements

Students should contact their college advisement center for information about general education courses that will also fill major requirements.

Languages of Learning

Precollege Math (zero to one course)
(or Math ACT score of at least 22)
0–3.0 hours
First-Year Writing (one course) 3.0
Advanced Writing (one course) 3.0
Advanced Languages/Math/Music
(one to four courses)
3–20.0

Liberal Arts Core

Biological Science (one to two courses) 3–6.0
Physical Science (one to two courses) 3–7.0
American Heritage (one to two courses) 3–6.0
Wellness (one to three courses) 1.5–2.0
Civilization (two courses) 6.0

Arts and Sciences Electives

Arts and Letters (one course) 3.0
Natural Sciences (one course) 3–4.0
Social and Behavioral Sciences (one course) 3.0

Note 1: For a complete list of courses that will fill each GE category, see the General Education section of the current class schedule.

Note 2: Additional information about general education requirements can be found in the General Education section of the current class schedule or this catalog.

Minimum University Requirements

Religion 14.0
Residency 30.0
Hours needed to graduate 120.0

Cumulative GPA must be at least 2.0.

Note: See the Graduation section of this catalog for more information.

Major Requirements

Complete the major requirements listed under one of the following undergraduate degree programs.

Undergraduate Programs and Degrees

BS Accounting

For help or information on the undergraduate programs, please see the Marriott School of Management Advisement Center.

For information on management degrees including information systems emphasis, see Management section of this catalog.

Graduate Programs and Degrees

MAcc Professional Accountancy
MAcc Tax
MISM Information Systems Management

For more information see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu and the BYU 2000-2001 Graduate Catalog.

General Information

Program Acceptance Requirements

Acceptance into the SOAIS is limited to fall semester only, with one application deadline: June 30. Application forms and further information are available at the Marriott School of Management Advisement Center. Acceptance is competitive, with a maximum of 260 students admitted each year. Not all students who meet minimum admission requirements are guaranteed entry.

The following admission requirements apply:

  1. Have concurrent or prior admission to the Marriott School.
  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 four classes: Econ 110, Stat 221, MCom 320, ISys 201.

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 or without prior approval will be required to meet the requirements of the program in effect at readmission.

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.

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 (Accounting Core 2) is replaced by the Marriott School graduate core. Students planning to pursue a Master of Accountancy degree should not take the Accounting Core 2 classes.

BS Accounting (73 75 hours*)

This is a limited enrollment program requiring departmental admissions approval. Please see the college advisement center for information regarding requirements for admission to this major. Premajor Program MAP

Major Requirements

  1. No grade lower than a C- will be allowed in Marriott School upper-division courses.

  2. No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond Management Core 1.

  3. Students are encouraged to enroll in courses outside the Marriott School. Only 45 upper-division Marriott School hours count toward graduation. (In some cases, 48 hours are allowed. Check with the Marriott School Advisement Center.)

  4. Pass a computer proficiency examination. Students may demonstrate word processing and spreadsheet skills with either a passing grade in an equivalent transfer course, a passing grade on a challenge exam, or a B grade in MCom 98 and ISys 98. Both of these are noncredit courses.

  5. Complete the following premanagement core courses:
    Math 119 or equivalent.
    Econ 110.
    Stat 221.
    Acc 200.

    Note: 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 admission. Econ 110, Stat 221, MCom 320, and ISys 201 must have a 3.0 minimum average for SOAIS admission.

  6. Complete the following preaccounting core courses:
    Acc 210.
    ISys 201.
    MCom 320.

  7. Be accepted into the program.

  8. Complete the following Accounting Core 1 courses:
    Acc 241.
    PMgt 385.
    BusM 320, 321.

  9. Complete the following accounting major courses:
    Acc 401, 402, 403, 404, 405, 406.

  10. Complete the following Accounting Core 2 courses:
    MCom 321.
    OrgB 321.
    BusM 322, 341, 361, 401.
    RelC 492 (2 hours required).

  11. Complete the following after Acc 401, 402:
    Acc 453.
    BusM 499.

*Hours include courses that may fulfill GE or university requirements.

Accounting (Acc)

Class Schedule Major Academic Plan (MAP)

Undergraduate Courses

Note: Students enrolled in nonbusiness programs requiring or recommending Acc 201 or 202 should enroll in 200.

200. Principles of Accounting. (3:3:0) Independent Study also.

Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students.

201. Principles of Financial Accounting. (3:3:1) Independent Study only.

First course in concepts and methods underlying financial statements.

202. Principles of Managerial Accounting. (3:3:1) Prerequisite: Acc 201. For transfer students only.

Second course in the elementary series covering managerial problems and control of business operations.

210. Principles of Accounting 2. (3:3:0) Prerequisite: Acc 200.

Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation and capital budgeting. For Marriott School of Management students only.

241. Business Law in the Environment. (3:3:0) F, W, Sp, Su Prerequisite: Marriott School of Management major status.

Introduction to legal principles and institutions affecting business.

Note: SOAIS 300-level classes are available to Marriott School of Management and certain other selected majors.

320. Introductory Income Tax. (3:3:0) Prerequisite: Acc 200.

Measurement and concepts of taxable income. For nonaccounting majors.

343. Business Law. (3:3:0) Prerequisite: Acc 241 or equivalent.

The law relating to negotiable instruments, secured transactions, real property, wills and trusts, and bankruptcy.

Note: All 400-level classes (except 440) are limited to accounting SOAIS majors.

401. Integrated Core 1. (6:6:0) Prerequisite: admission to SOAIS.

The business environment; role of accounting information in that environment; objectives of financial, managerial, and tax accounting; role of information system.
401. Business and Accounting Information Systems. (4:4:0) Prerequisite: admission to SOAIS and Marriott School.
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.

402. Integrated Core 2. (6:6:0) Prerequisite: admission to SOAIS.

Detailed analysis of major activities of a business from various accounting perspectives; accumulating information to satisfy needs of variety of users.
402. Cost and Managerial Accounting. (4:4:0) Prerequisite: admission to SOAIS and Marriott School.
Coverage of 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.

403. Integrated Core 3. (6:6:0) Prerequisite: admission to SOAIS.

Continuation of Acc 402.
403. Intermediate Financial Accounting 1. (4:4:0) Prerequisite: admission to SOAIS and Marriott School.
Financial reporting issues for balance sheet, income statement, and cash-flow statement. Detailed coverage of revenue recognition, accounting for long-term assets, accounting for investment securities, accounting for derivative instruments, and consolidation.

404. Integrated Core 4. (6:6:0) Prerequisite: admission to SOAIS.

Continuation of Acc 403.
404. Financial Accounting 2. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403.
Detailed coverage of accounting for receivables and inventory. Major reporting issues associated with liabilities and stockholders' equity. Introduction to computation of basic and diluted earnings per share.

405. Fundamentals of Taxation. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403.

Tax principles applicable to business entities and individuals; tax compliance issues; tax planning as part of overall strategic planning process for businesses and individuals.

406. Financial Statement Auditing. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403.

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.

440. Corporate Financial Reporting. (3:3:0) Prerequisite: Acc 200, 210, BusM 301.

Accounting principles of corporate financial reporting. Judgments managers make preparing financial statement information. How complexities, alternatives, and impacts affect completed financial statements.

453. Money, the Financial System, and the Economy. (3:3:0) Prerequisite: Acc 401, 402, 403, 404.

Applications of industry analysis and microeconomic principles in the macroeconomic environment that influences individuals and financial intermediaries that transact in money and credit markets.

Graduate Courses

For 500- and 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu and the BYU 2001-2002 Graduate Catalog.

Information Systems (I Sys)

Class Schedule Major Academic Plan (MAP)

Undergraduate Courses

98. Microcomputer Spreadsheets Skills. (0:0:14)

Basic computer skills, focusing on spreadsheet and database programs. No technical background necessary. Fee.

199R. Academic Internship: Information Systems. (1–3:Arr.:Arr. ea.) Prerequisite: selection of information systems emphasis in Marriott School of Management.

Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment. P/F grade.

201. Management Information Systems. (3:3:1) Prerequisite: ISys 98, MCom 98, and declared business major.

Introduction to information systems; use of information technology to solve business problems. Hands-on use of spreadsheet, database, and telecommunications software in a business context.

440. Principles of Business Programming. (3:3:0) Prerequisite: ISys 201.

Business-oriented introduction to computer programming. Principles of structured programming and design.

443. Information Systems Analysis. (3:3:0) Prerequisite: SOAIS core or ISys 201.

Examination of Systems Development Life Cycle (SDLC) emphasizing tools and methods of analysis and general design phases, including investigation, study, definition and systems specification/selection.

445. Database Systems. (3:3:0) Prerequisite: SOAIS core or ISys 201. Recommended: a course or experience in programming.

Concepts and techniques of database system development, focusing on object-oriented modeling and its implementation methods.

500-Level Graduate Courses (available to advanced undergraduates)

520. Business Programming. (3:3:0) Prerequisite: admission to an MISM graduate program.

Accelerated business-operated introduction to computer programming for graduate students. Principles of structured programming and component-based visual programming.

530. Internet Programming 1. (3:3:0) Prerequisite: Web browsing skills; basic understanding of files and operating systems.

Basic internet architecture and programming, including internet architecture, web browsing, graphic types, web servers, graphical interfaces, style sheets, programming scripts, and site promotion.

540. Advanced Business Programming. (3:3:0) Prerequisite: ISys 440 or equivalent programming experience.

Business-oriented introduction to object-oriented (OO) programming. Classes, inheritance, polymorphism, report generation, and file processing using current OO languages.

546. Network Database Computing. (3:3:0) Prerequisite: ISys 440, 445; or equivalents.

Client and server-side programming on local area network and internet platforms using advanced languages.

548. Data Communications. (3:2:1) Prerequisite: SOAIS core or ISys 201 or equivalent.

Principles of data communications, local- and wide-area networks, hardware, software, media, standards, management, and business applications.

550. Database Architecture and Administration. (3:3:0) Prerequisite: ISys 445 or instructor's consent.

Foundation in database administration.

580. Information Systems Tools and Applications. (3:3:0) Prerequisite: ISys 201 or equivalent.

Applying information systems tools to business situations. Tools covered are updated with changes in the industry.

590R. Seminar in Information Systems. (1–3:Arr.:Arr. ea.)

Special topics by announcement.

599R. Academic Internship: Information Systems. (1–3:Arr.:Arr. ea.)

Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment.

Graduate Courses

For 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems Web stie at http://marriottschool.byu.edu and the BYU 2001–2002 Graduate Catalog.

School of Accountancy and Information Systems Faculty

Professors

Albrecht, W. Steve (1977) BS, Brigham Young U., 1971; MBA, PhD, U. of Wisconsin, 1973, 1975.

Cherrington, J. Owen (1978) BS, Brigham Young U., 1968; MBA, PhD, U. of Minnesota, Minneapolis, 1971, 1972.

Gardner, Robert L. (1978) BA, Brigham Young U., 1969; MBA, BS, U. of Utah, 1975, 1976; PhD, U. of Texas, Austin, 1979.

Hansen, James V. (1982) BS, MS, Brigham Young U., 1963, 1966; PhD, U. of Washington, 1973.

McKell, Lynn J. (1974) BS, Brigham Young U., 1968; MSEE, MS, MS, PhD, Purdue U., 1970, 1972, 1973, 1973.

Radebaugh, Lee H. (1980) BS, Brigham Young U., 1968; MBA, DBA, Indiana U., Bloomington, 1973.

Randall, Boyd C. (1974) BS, JD, MBA, U. of Utah, 1965, 1967, 1968; PhD, U. of Minnesota, 1972.

Romney, Marshall B. (1977) BS, MAcc, Brigham Young U., 1971, 1972; PhD, U. of Texas, Austin, 1977.

Skousen, K. Fred (1970) BS, Brigham Young U., 1965; MAS., PhD, U. of Illinois, 1966, 1968; CPA, 1968.

Stewart, Dave Nelson (1980) BA, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Florida, 1980.

Stice, Earl K. (1998) BS, MAcc, Brigham Young U., 1981, 1982; MS, PhD, Cornell U., 1986, 1988.

Stocks, Kevin D. (1983) BS, MAcc, Brigham Young U., 1978, 1978; PhD, Oklahoma State U., 1981; CPA, 1980.

Streuling, G. Fred (1976) BA, MAcc, Brigham Young U., 1963, 1964; PhD, U. of Iowa, 1971; CPA, Utah, 1965; CPA, California, 1966.

Associate Professors

Dalebout, Richard S. (1975) BA, Brigham Young U., 1968; JD, U. of Utah, 1971.

Denna, Eric L. (1988) BS, MAcc, Brigham Young U., 1984, 1984; PhD, Michigan State U., 1989.

Glover, Steven M. (1994) BA, PhD, U. of Washington, 1987, 1994.

Hansen, Gary W. (1983) BS, MS, Brigham Young U., 1967, 1968; PhD, Indiana U., 1974.

Howe, Keith R. (1979) BS, MBA, U. of Utah, 1972, 1976; DBA, Arizona State U., 1979.

Meservy, Rayman D. (1989) BS, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Minnesota, 1985.

Prawitt, Douglas F. (1993) BS, MAcc, Brigham Young U., 1988, 1988; PhD, U. of Arizona, 1993.

Spilker, Brian C. (1993) BS, MAcc, Brigham Young U., 1987, 1987; PhD, U. of Texas, Austin, 1993.

Swain, Monte R. (1991) BS, MAcc, Brigham Young U., 1987, 1987; PhD, Michigan State U., 1991.

Worsham, Ronald G. (1994) BS, MAcc, Brigham Young U., 1985, 1985; PhD, U. of Florida, 1994.

Assistant Professors

Albrecht, Conan (2000) BS, MAcc, Brigham Young U., 1997, 1997; PhD, U. of Arizona, 2000.

Barrick, John A. (2000) BS, MAcc, Brigham Young U., 1991, 1991; PhD, U. of Nebraska, Lincoln, 1998.

Black, Ervin L. (2000) BA, MBA, Brigham Young U., 1981, 1984; PhD, U. of Washington, 1995.

Christensen, Ted E. (2000) BS, San Jose State U., 1989; MS, Brigham Young U., 1991; PhD, U. of Georgia, 1995.

Cottrell, David M. (1992) BS, MAcc, MHA, Brigham Young U., 1984, 1984, 1985; PhD, Ohio State U., 1992.

Dean, Douglas (1999) BS, U. of Utah, 1987; MAcc, Brigham Young U., 1989; PhD, U. of Arizona, 1995.

Jackson, Robert B. (1988) BS, MS, MBA, Brigham Young U., 1968, 1970, 1972.

Krumwiede, Kip R. (2000) BS, MS, Brigham Young U., 1985, 1987; PhD, U. of Tennessee, 1996.

Liddle, Stephen W. (1995) BS, PhD, Brigham Young U., 1989, 1995.

Paik, Gyung H. (2000) BA, Seoul National U., Korea, 1986; MA, Brigham Young U., 1988; MBA, U. of Utah, 1995; PhD, U. of Illinois, 2000.

Peterson, Fredric G. (1973) BA, MA, PhD, U. of Utah, 1964, 1966, 1973.

Summers, Scott (1999) BS, MAcc, Brigham Young U., 1990; PhD, Texas A&M U., 1995.

Wilks, Jeff (2000) BS, Brigham Young U., 1995; MS, PhD, Cornell U., 1999, 2000.

Zimbelman, Mark F. (1999) BS, Brigham Young U., 1984; PhD, U. of Arizona, 1996.

Teaching Professors

Beaslin, Tatia F. (2000) BS, MAcc, Brigham Young U., 1993, 1993.

Livingstone, Donald H. (1995) BS, Brigham Young U., 1966; CPA, 1970.

Nemrow, Norman R. (1993) BS, MAcc, Brigham Young U., 1978, 1979; CPA, 1981.

Emeriti

Boyer, Glen L. (1967) BS, Utah State U., 1963; MS, PhD, U. of North Dakota, 1966, 1972.

Cameron, James B. (1969) BS, U. of Utah, 1956; MBA, U. of California, Los Angeles, 1958; CPA, 1960; PhD, Montana State U., 1967.

Carlson, Gary (1986) BS, MS, PhD, U. of California, Los Angeles, 1956, 1958, 1962.

De Lassen, Jan (1981) BS, Texas A&M U., 1959.

Garrison, Ray H. (1966) BS, MS, Brigham Young U., 1960, 1961; CPA, 1962; DBA, Indiana U., Bloomington, 1966.

Hardy, John W. (1969) BS, Brigham Young U., 1964; MBA, Indiana U., 1966; PhD, U. of Texas, Austin, 1972; CPA.

Hubbard, Ernest Dee (1959) BS, Utah State U., 1952; MBA, U. of Utah, 1959; PhD, U. of Washington, 1967.

McAllister, LeRay L. (1963) BA, Brigham Young U., 1957; MS, DBA, Arizona State U., 1960, 1971; CPA, 1962.

Palmer, Glen O. (1964) BS, MAcc, Brigham Young U., 1961, 1963; CPA, 1963.

Skousen, Karl M. (1958) BS, MS, Brigham Young U., 1944, 1957; CPA, 1957; PhD, Michigan State U., 1962.

Smith, Harold T. (1963) BA, MA, Colorado State Coll., 1958, 1959; EdD, Brigham Young U., 1967.

Smith, Jay M. (1971) BS, MS, Brigham Young U., 1953, 1960; PhD, Stanford U., 1965; CPA, 1958.

Smith, Robert J., (1949) BS, Brigham Young U., 1948; MBA, Northwestern U., 1949; CPA, Illinois, 1949; CPA, Utah, 1950; DBA, Indiana U., 1957.

Sonderegger, Emory O. (1960) BS, MS, Brigham Young U., 1956, 1957; CPA, 1963.

Taylor, Dale H. (1963) BA, MA, Brigham Young U., 1951, 1953; CPA, 1955; PhD, Northwestern U., 1963.

White, J. Morgan (1967) BS, Brigham Young U., 1951; CPA, 1953; MS, Brigham Young U., 1958.

Woodfield, Leon W. (1960) BS, MBA, U. of Utah, 1956, 1957; CPA, CPA, 1959, 1960; DBA, Michigan State U., 1965.





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