Principles of Accounting

Principles of Accounting
Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students.
 Hours3.0 Credit, 3.0 Lecture, 0.0 Lab
 NoteNOTE: 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
 TaughtFall, Winter, Spring, Summer
 OfferedIndependent Study also.
 ProgramsContaining ACC 200
Course Outcomes: 

Intelligently Converse

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

Balance sheets and income statements

Construct and interpret a balance sheet and income statement.

Internal Accounting tools

Construct and use internal accounting tools such as budgets, product cost reports, breakeven analysis, and nonroutine decision analyses.

Terms and Concepts

Intelligently discuss the ethical dimensions of a variety of accounting-related business problems.

Write a Memo

Write a brief, focused memo demonstrating basic understanding of accounting and business issues.

Tools and Resources

Use computer-aided learning tools and online learning resources.

Learning Outcome

Manage workload in a self-paced learning environment.