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499: Comprehensive Project
4.00 Credits
Brigham Young University-Idaho
Fee: $10 Prerequisite: (Majors only) ID 381, ID 385, ID 460 A capstone course designed to prepare the student for the NCIDQ examination through lecture review of all previous design courses, written exams, and completion of a timed desing required. Required last semester for graduation. (Winter)
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499 - Comprehensive Project
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ACCTG 180: Survey of Accounting
3.00 Credits
Brigham Young University-Idaho
For non-business majors and certain specialized business programs. This is an introduction to fi nancial and managerial accounting principles with exposure to basic accounting statements, processes, and management applications. This course should not be taken by Accounting Majors. (Fall, Winter, Spring)
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ACCTG 180 - Survey of Accounting
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ACCTG 205: Accounting Software
2.00 Credits
Brigham Young University-Idaho
Prerequisite: CIT 140 with a grade of C- or higher. ACCTG 180 or ACCTG 201 with a grade of C- or higher, or consent of instructor. This class is an in-depth look at the Accounting Software Intuit QuickBooks Pro. We learn invoicing, inventory control, bills and payments, complete setup of a new and existing company, and much more. If you are not an Accounting major you will be fi ne, but having some accounting back ground will help considerably. (Fall, Winter)
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ACCTG 205 - Accounting Software
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ACCTG 301: Intermediate Financial Accounting I
3.00 Credits
Brigham Young University-Idaho
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 ACCTG 201 and 202. The course is designed to give students an in-depth introduction to fi nancial accounting standards and the framework underlying those standards, the measurement and reporting of the elements of the fi nancial statements, and the use of the time value of money concept in accounting. Students will be expected to demonstrate profi ciency 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. (Fall, Winter, Spring)
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ACCTG 301 - Intermediate Financial Accounting I
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ACCTG 302: Intermediate Financial Accounting II
3.00 Credits
Brigham Young University-Idaho
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 fi nancial accounting principles and concepts governing the measurement and reporting of assets and liabilities. Students will be expected to demonstrate profi ciency 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. (Fall, Winter, Spring)
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ACCTG 302 - Intermediate Financial Accounting II
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ACCTG 312: Advanced Managerial Accounting
3.00 Credits
Brigham Young University-Idaho
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 ACCTG 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. (Fall, Winter, Spring)
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ACCTG 312 - Advanced Managerial Accounting
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ACCTG 321: Introduction to Income Taxation
3.00 Credits
Brigham Young University-Idaho
Prerequisite: Successful completion of ACCTG 202 with a minimum grade of C-, and be accepted into upper division Accounting course work. 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. (Fall, Winter, Spring)
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ACCTG 321 - Introduction to Income Taxation
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ACCTG 322: Advanced Topics in Taxation
3.00 Credits
Brigham Young University-Idaho
Prerequisite: Successful completion of ACCTG 321 with a minimum grade of C-. 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)
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ACCTG 322 - Advanced Topics in Taxation
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ACCTG 333: Advanced Spreadsheet Applications
3.00 Credits
Brigham Young University-Idaho
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 developing analysis and problem solving skills using Microsoft Excel. The two main tools used in this course are Excel and Visual Basic for Applications (VBA). The fi rst section of the course focuses on learning advanced Excel functions. The second section begins by solving structured accounting problems using Excel. Accounting models are then introduced as a means of developing frameworks and reusable solutions to solve problems. Finally, students are asked to develop solutions to accounting cases and Time Value of Money (TVM) problems. Students learn the main TVM functions in Excel and develop models to handle single and multi-step solutions. The fi nal section develops skills in building custom procedures and functions in Excel, using VBA, to provide customized solutions and Excel applications. Students learn the fundamentals of programming including sequence, selection, and iteration. (Fall, Winter)
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ACCTG 333 - Advanced Spreadsheet Applications
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ACCTG 344: Auditing
3.00 Credits
Brigham Young University-Idaho
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. (Fall, Winter, Spring)
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ACCTG 344 - Auditing
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