ACC 300
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Introduction to Accounting 2
Accountancy
Marriott 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.
