Learningoutcomes

Program Courses

ACC 200 - Principles of Accounting

ACC 300 - Introduction to Accounting 2

ECON 110 - Econ Principles & Problems

FIN 201 - Principles of Finance

FIN 453 - Money, Banking, & Business

HRM 300 - Organizational Behavior

HRM 402 - Human Resource Mgt

IS 110 - Spreadsheets & Bus Analysis

IS 201 - Intro to Information Systems

M COM 320 - Management Communication

MKTG 201 - Marketing Management

MSB 250 - Financial Management

MSB 360 - Professional Ethics

MSB 413 - Leadership Development

MSB 430 - Intro International Business

STAT 121 - Intro to Stat Data Analysis

STDEV 100 - Essential College Skills

STDEV 490 - BGS Capstone

ACC 300

Course Purpose

Learning Outcomes

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Course Outcome	Program Outcomes
Learning Objective Construct and interpret both a balance sheet and income statement that include elements more advanced than the basic items typically introduced in the first accounting course.	BGS Learning Outcome - Aims of a BYU Education Management Skills Business Ethics and Decision Making
Learning Objective Construct and interpret a statement of cash flows.	BGS Learning Outcome - Aims of a BYU Education Management Skills Business Ethics and Decision Making
Learning Objective Apply the financial accounting rules that exist in the following areas: a. Revenue recognition b. Inventory c. Long-term assets d. Bonds e. Leases f. Stockholders' equity g. Investment securities	BGS Learning Outcome - Aims of a BYU Education Management Skills Business Ethics and Decision Making
Learning Objective Employ the time value of money in a financial accounting context.	BGS Learning Outcome - Aims of a BYU Education Management Skills Business Ethics and Decision Making
Learning Objective Apply managerial accounting concepts in the following areas: a. Use the concepts of financial leverage and operating leverage to assess a company's riskiness. b. Perform cost-volume-profit analysis using regresssion to identify the fixed and variable components of a mixed cost and in multiple-product settings. c. Track product costs through a manufacturing process. d. identify problems through the use of cost variance analysis.	BGS Learning Outcome - Aims of a BYU Education Management Skills Business Ethics and Decision Making
Learning Objective Independently manage time and workload for a variety of tasks.	BGS Learning Outcome - Aims of a BYU Education Management Skills Business Ethics and Decision Making