ACC 300
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Introduction to Accounting 2
AccountancyMarriott School of Business
Course Description
Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation and capital budgeting.
When Taught
All Semesters/Terms
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Note
For non-business majors. Offered by BYU Independent Study; enroll anytime throughout the year; one year to complete; additional tuition required; register at is.byu.edu.
Title
Learning Objective
Learning Outcome
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.
Title
Learning Objective
Learning Outcome
Construct and interpret a statement of cash flows.
Title
Learning Objective
Learning Outcome
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
Title
Learning Objective
Learning Outcome
Employ the time value of money in a financial accounting context.
Title
Learning Objective
Learning Outcome
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.
Title
Learning Objective
Learning Outcome
Independently manage time and workload for a variety of tasks.
