2009 – 2010 Academic Year ACCOUNTING WORKSHEET (Major Code 600) Integrated Bachelors Degree (Requires 120 credits including a Minor or 2 Clusters) SEMESTER AREA COURSES credits Foundations Requirements – (See catalog for available choices.) 41 credits FDREL 200 Family Foundations 2 Eternal Truths FDREL 121, and 122 Book of Mormon 4 (14 credits) FDREL Scripture Based Courses 6 FDREL Other Religion Courses 2 FDENG 101 Reading and Writing 3 Academic FDENG 201 Advanced Writing and Fundamentals 3 Critical Reading (8 credits) FDMAT Quantitative Reasoning Courses 3 Science FDSCI 101 Scientific Foundations 2 (7 credits) FDSCI Issues in the Sciences Courses 5 FDAMF 101 American Foundations 3 Cultural Awareness* FDHUM/ FDINT or FDWLD (8 credits) Humanities/International or World 5 Foundations courses Connections FDCNC 250 Foundational Integration*** 3 Major Courses Requirements (Courses must be completed with a minimum grade of C-) 54 credits ECON 111 Principles – Macro** 3 ECON 112 Principles – Micro** 3 These classes FDMAT 221 Statistics** 3 should be taken B 275 Business Law** 3 before the ACCTG 201 Financial Accounting** 3 300 level classes ACCTG 202 Managerial Accounting** 3 B 401 Financial Management 3 Class Repeats: ACCTG 301 Intermediate Acctg I*** 3 As per University Policy, a student ACCTG 302 Intermediate Acctg II 3 may only have 4 ACCTG 321 Income Tax 1*** 3 total repeats during their time at ACCTG 333 Adv Spreadsheet Apps*** 3 BYU-Idaho where ACCTG 344 Auditing 3 grades may be improved. Repeats ACCTG 356 Accounting Info. Systems 3 beyond 4 total will ACCTG 398R Profssnl Internship**** 3 not improve a student’s GPA. ACCTG 402 Acctg Decision-making± 3 Take 3 of the Following 4 Options Courses Students planning ACCTG 312 Adv Managerial Acctg 3 to pursue a MAcc Degree should see ACCTG 322 Income Tax II 3 the discussion on ACCTG 401 Public Report & Research 3 the next page. ACCTG 403 Advanced Accounting 3 Electives (Your choice of any university course(s) not used to fulfill Foundations or Major requirements.) 2 credits Cluster Courses – (See next page for a discussion of Clusters and for course recommendations.) 24 credits *For Cultural Awareness, students must take either American Foundations with Humanities and International Foundations or American Foundations with World Foundations 1 and World Foundations 2. **Should be completed prior to enrolling in junior level Accounting Courses. ***Should be taken first semester of junior year. ****Could be completed during the junior year. For students planning to pursue a Masters of Accountancy Degree, it is better to complete the internship during the senior year, especially for those planning a career in public accounting. ±Should be taken final semester THREE OPTIONS COURSES BE VERY CAREFUL IN SELECTING YOUR THREE OPTIONS COURSES. THE UNIVERSITY YOU PLAN TO ATTEND MAY INFLUENCE WHICH COURSES YOU CHOOSE. THE CHART BELOW INDICATES WHICH OPTIONS COURSES YOU SHOULD TAKE FOR THE UNIVERSITIES LISTED WITH WHICH WE HAVE TRANSFER AGREEMENTS. IF YOU ELECT TO ATTEND A UNIVERSITY OTHER THAN THOSE LISTED, YOU SHOULD CONSULT WITH THAT UNIVERSITY TO DETERMINE WHICH THREE COURSES YOU SHOULD CHOOSE. Southern Boise State Idaho State University University Utah State Weber State Utah University University of Idaho of Utah University University University Acctg 312 Acctg 322 Acctg 312 Acctg 312 Acctg 312 Acctg 312 Acctg 312 Acctg 322* Acctg 322 Acctg 403 Acctg 403 Acctg 322 Acctg 322 Acctg 403 Acctg 403 Acctg 403 Acctg 403 *Acctg 322 can be taken as part of Boise State University’s masters program if you take it there. However, if you take it at BYU-Idaho, you will need to choose one other course in the masters program at Boise State. CLUSTERS Clusters are designed to allow the student to pick interrelated courses that will supplement their major and/or career path goals. Students planning on pursuing a Masters of Accountancy Degree should complete the Cluster in Business indicated below, and one other cluster which could be structured around the transfer school requirements. An example would be Math 119 to meet the requirements of Utah State University, or Math 110 or higher to meet the requirements of Idaho State University (Math 221 does not meet this requirement). Cluster in Business Cluster in ______ B 321 Organizational Effectiveness 3 B 341 Marketing Management 3 B 361 Operations Management 3 B499A Principles of Business Strategy 3 Total 12 Total 12 CPA CONSIDERATIONS Students desiring to sit for the CPA exam will need an additional year of study since nearly all states require 150 credit hours of college preparation to sit for the exam. Those desiring CPA certification should transfer to another university upon graduation from BYU-Idaho to obtain a MAcc Degree or an MBA Degree.