Accounting BS

Program Purpose

Anchored in the life and teachings of Jesus Christ, the Bachelor of Science in Accounting program at Brigham Young University prepares students to become faithful disciples and trusted professionals who use accounting to bless individuals, organizations, and communities.

Through rigorous study of accounting and business principles, integrated with spiritual learning, students develop mastery of measurement, reporting, analysis, control, technology, and ethical judgment as tools of wise stewardship. The program emphasizes Christ-centered character-integrity, respect, humility, accountability, and resilience-so graduates act with moral courage, honor diverse perspectives, and seek to elevate others.

Guided by testimony of Jesus Christ and commitment to lifelong learning, graduates are prepared to adapt, lead, and serve in a changing world. They leave the program ready to create value, promote trust, and further the Savior's work by serving God's children with competence, compassion, and purpose.

The School of Accountancy maintains a website that has additional information for applicants and other interested students: https://marriott.byu.edu/acc/

An overview document of our program at the School of Accountancy is located here: https://marriott.byu.edu/acc/bsacc/what-will-i-study/flowcharts/

Curricular Structure

To receive a Bachelor of Science in Accounting, a student must complete at least 120 credit hours, of which 64 credit hours are in the following management and accounting programs:

  1. Nine credits of Pre-Accounting Program courses, including accounting (6) and information systems (3). 
  2. Thirty-one credits of management courses which include economics, business law, management communications, ethics, finance, marketing, stragegy, and organizational behavior.
  3. Twenty-four credits in the Accounting Jr. Core, including financial accounting, auditing, information systems, managerial accounting, data analytics, and taxation. Entry into the program is by application. All students begin the Accounting Jr. Core fall semester.

Undergraduate Catalog

Major Academic Plan (MAP) 

Professional Competency

Demonstrate competency in the areas of professional presentations, ethical decision-making, teamwork and team building, leadership, and adaptability in working with a diverse group of colleagues.

Learning Outcomes

The Bachelor of Science in Accounting is designed as a two-year program beginning at the start of the junior year. BS students take the Accounting Junior Core classes as juniors and finish the required business management courses as seniors. Admission into the program is required prior to taking junior level classes. The career plan of students who select this option is likely to be one of the following: preparing to enter public or private accounting directly or using the accounting education as preparation for other business careers such as banking, retailing, real estate, etc. or using accounting as preparation for a graduate degree such as Master of Accountancy, MBA, Law or Doctoral degree.

Strengthened Testimony of Jesus Christ and His Restored Gospel

"Behold, I am Jesus Christ, whom the prophets testified shall come into the world. … I am the light and the life of the world." 3 Nephi 11:10–11

Deepen faith and personal testimony of Jesus Christ, the truth of His restored gospel, and the teachings of His anointed servants. Let this testimony drive your character, choices, and leadership.

Courses that Contribute: ACC 403 ACC 518 ACC 525 ACC 530 ACC 591R
Linked to BYU Aims: Spiritually Strengthening
Mastery of the Principles and Tools of Business and Accounting

"Wisdom is the principal thing; therefore get wisdom: and with all thy getting get understanding." Proverbs 4:7

Deeply understand and expertly apply principles and tools of measurement, control, reporting, analysis, compliance, decision-making, and ethical conduct. Confidently use technology to create value. Recognize and value the work of accounting as a professional stewardship for the blessing of individuals, organizations, and communities.

Courses that Contribute: ACC 561 ACC 566 ACC 201 ACC 202 ACC 300 ACC 305 ACC 310 ACC 401 ACC 402 ACC 403 ACC 404 ACC 405 ACC 406 ACC 440 ACC 453 ACC 503 ACC 515 ACC 516 ACC 522 ACC 523 ACC 525 ACC 530 ACC 531 ACC 540 ACC 541 ACC 542 ACC 545 ACC 550 ACC 555 ACC 557 ACC 560 ACC 561 ACC 563 ACC 564 ACC 565R ACC 568 ACC 591R
Linked to BYU Aims: Intellectually Enlarging
Character Driven by Integrity, Respect, and Resilience

"Let integrity and uprightness preserve me; for I wait on thee." Psalm 25:21

Commit to the execution of professional stewardship with Christ-centered integrity, accountability, and respect for all. Develop a character, rooted in humility, that values diverse perspectives, perseveres through challenges with resilience, and seeks to elevate others.

Courses that Contribute: ACC 201 ACC 202 ACC 241 ACC 401 ACC 402 ACC 403 ACC 405 ACC 406 ACC 440 ACC 503 ACC 515 ACC 516 ACC 523 ACC 530 ACC 531 ACC 540 ACC 542 ACC 557 ACC 563 ACC 565R ACC 591R
Linked to BYU Aims: Intellectually Enlarging, Character Building
Commitment to Lifelong Learning and Service

"Seek learning, even by study and also by faith." D&C 88:118

Become a self-directed learner who seeks ongoing growth in both secular and spiritual knowledge. Adapt to change, welcome new ideas, and pursue inspired innovation with faith, curiosity, and a desire to serve.

Courses that Contribute: ACC 201 ACC 202 ACC 305 ACC 310 ACC 403 ACC 503 ACC 518 ACC 540 ACC 591R
Linked to BYU Aims: Lifelong Learning and Service

Evidence of Learning

Direct Measures

  1. Instructor assessment at the course level. This includes: written quizzes, written exams, project evaluations, research papers, skill proficiency exams, homework that strengthens student skill development, student self-assessment and peer reviews.
  2. An evidence room with various examples of student exams, quizzes, projects, assignments, and papers and what is an A, B, and C grade
  3. Success of student groups at national competitions
  4. Placement of students in positions related to their degrees
  5. Evaluations by fellow group members
  6. Placement of students in graduate degree/programs
  7. External assessment of student skills through participation in various regional and national competitions.

Indirect Measures

1. Success of student groups at national competitions
2. Placement of students in graduate degree/programs
3. Pass rates on professional examinations
4. SOA rankings in published polls and surveys
5. Job and career placement data
6. Alumni surveys
7. Student focus groups
8. Student exit surveys
9. Recruiter surveys
10. Student course and instructor evaluations

Learning and Teaching Assessment and Improvement

All students complete course evaluations at the end of every course. These reports are given to the faculty member and reviewed by the Director. Various ad hoc feedback sessions are held with students at the end of each semester. Prior to graduation, every student meets with a faculty member for an exit interview. Feedback is gathered from the student on class quality, the operation of administrative officers, club activities, and general input on what might be done to improve the School of Accountancy. This feedback is provided in written form to all faculty.

The SOA faculty analyze and evaluate program assessment information on an annual basis. A meeting is held at the beginning of each school year to determine areas of improvement for the coming year. Progress on improvements is monitored by the Associate Director and reported to the chair of the department curriculum committee and the executive committee as needed. The Associate Director reports any changes to the college curriculum committee as needed.

The program is reviewed internally by the Associate Director, the SOA executive committee, the accounting and tax faculty, and the department curriculum committee. The program is evaluated twice a year by the Board of Advisors, which is comprised of alumni and other experts external to the university. Recruiters are consulted regularly on the quality of the program and students. The Career Services Office provides feedback on the placement of students and observations by recruiters. This information is shared with faculty and discussed at an annual faculty retreat in August. The executive committee periodically benchmarks the program with other highly-ranked programs in accounting. All assessment information about faculty is filed in the office of the Director, and information about the students and program is filed in the office of the Associate Director.

Objectives for Developing Communication Skills

The Management Communications 320 course (M Com 320) seeks to help students learn to communicate effectively in written, oral, and visual domains. At the conclusion of our course, students should be able to demonstrate their communication competency in the following manner:

1. Composing business text that demonstrates excellent content, organization, writing, and design, including business visuals.

2. Give effective oral presentations, augmented with appropriate media.

Students develop their communication skills in several ways, including reading the textbook (Baker: Writing and Speaking for Business), taking quizzes, participating in classroom discussions, composing business documents, participating in team activities, giving oral reports, and reviewing their peers' work.

Evidence of Learning

Student competency is assessed using direct-measurement techniques, specifically by evaluating students' writing and oral presentations.

1. Writing. Each fall and winter semester we randomly pick two students in each M Com 320 section. We obtain a copy of their secondary-research paper and their team problem-solving paper. A team of M Com 320 faculty evaluates these documents, grading them on content, organization, writing, and design factors. Each of the four factors is allotted 10 points, for a total of 40 points. Goal: 80 percent of students will achieve a minimum score of 33/40 (80-100 percent) on their writing.

2. Oral Presentations. Every fall and winter semester we videotape a randomly selected team presentation in each M Com 320 section. A team of M Com 320 faculty members evaluates these presentations, allotting 10 possible points for message, media, and messenger (for a total of 30 points). Goal: 80 percent of students will achieve a minimum score of 25/30 (80-100 percent) on their oral presentations.

The M Com 320 Course coordinator gathers and analyzes all of the assessment data. The coordinator then prepares a report that (a) compares the data against the course goals and (b) compares the current data against prior data.

Each year the M Com faculty meets to review the learning-assessment data. The M Com 320 course coordinator presents the findings from the learning-outcome assessment, highlighting areas of strength and areas needing improvement. The coordinator and faculty then develop strategies and methods for achieving improvement.

In summary, by the course's end students should be able to do the following:

1. Compose business text that demonstrates excellent content, organization, writing, and design, including business visuals.

2. Give effective oral presentations, augmented with appropriate media.