ACC 200
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Principles of Accounting
Accountancy
Marriott School of Business
Course Description
Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students.
When Taught
All Semesters/Terms
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Note
ACC 200 is a hybrid BYU online and in-class course. Lecture will be held once a week, augmented by online material. NOTE: Also offered by BYU Independent Study; enroll anytime throughout year; one year to complete; additional tuition required; register at https://is.byu.edu/catalog/ACC-200-M001.
Title
Balance sheets and income statements
Learning Outcome
Construct and interpret a balance sheet and income statement.
Title
Internal Accounting tools
Learning Outcome
Construct and use internal accounting tools such as budgets, product cost reports, breakeven analysis, and nonroutine decision analyses.
Title
Terms and Concepts
Learning Outcome
Intelligently discuss the ethical dimensions of a variety of accounting-related business problems.
Title
Write a Memo
Learning Outcome
Write a brief, focused memo demonstrating basic understanding of accounting and business issues.
Title
Tools and Resources
Learning Outcome
Use computer-aided learning tools and online learning resources.
Title
Learning Outcome
Learning Outcome
Manage workload in a self-paced learning environment.
Title
Intelligently Converse
Learning Outcome
Intelligently converse about the following areas: a. Earnings management b. Fraud and how to prevent fraud c. The theory and practice of income taxes d. Investing in stocks e. Personal budgeting and financial planning f. Career planning and spiritual decision making
