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BYU-I - ACCTG 180 - Fall 2018 - ACCT180 - Class Notes

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BYU-I - ACCTG 180 - Fall 2018 - ACCT180 - Class Notes

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background image RICKS
COLLEGE
DEVOTIONAL
 Elder
David
A.
Bednar
 January
5,
1999
 ©
1999
by
Ricks
College.

All
rights
reserved


 






“.
.
.
YOUR
WHOLE
SOULS
AS
AN
OFFERING
UNTO
HIM
.
.
.”

Omni
1:26




 



In
the
year
and
a
half
that
I
have
been
serving
as
the
president
of
Ricks
College,
I
have

participated
in
more
than
50
devotional
assemblies.

Worshipping
with
students
like
you
each

week
is
a
great
blessing
in
my
life.

I
love
looking
into
your
faces
from
the
stand
and
appreciate

your
preparation
to
worship
and
your
eagerness
to
learn.







I
have
noted
that
many,
if
not
most,
of
our
devotional
speakers
at
Ricks
College
begin
their

remarks
by
emphasizing
that
the
youth
in
the
Church
today
are
a
chosen
generation
and
the
most

faithful
and
valiant
young
people
to
ever
live
upon
the
earth.

I
have
often
wondered
if
you
hear

this
description
so
often
that
it
becomes
overused
and
trite—and
that
its
importance
and
deep

implications
may
be
overlooked.







Today
in
my
remarks
I
am
going
to
pay
you
the
ultimate
compliment.

I
will
not
spend
much

time
telling
you
about
who
you
are;
rather,
I
am
going
to
treat
you
like
who
you
are.

Because
I

love
and
trust
you,
I
will
strive
to
be
direct
without
being
overbearing.

One
of
my
primary

objectives
this
afternoon
is
to
cause
you
to
think
deeply
and
seriously
about
an
important
topic.

I

ask
for
both
your
attention
and
prayers
as
I
speak,
and
I
invite
the
Spirit
of
the
Holy
Ghost
to
be

with
us
during
this
time
together.


 



Today
I
want
to
discuss
the
relationship
between
the
doctrine
of
Christ
and
your
academic
work

at
Ricks
College.

Simply
stated,
I
want
to
discuss
the
doctrinal
and
spiritual
reasons
for
being
a

diligent
student.




Faithful
and
Competent
 



The
following
statement
by
Elder
Richard
L.
Evans,
a
member
of
the
Quorum
of
the
Twelve

Apostles
from
1953
to
1971,
sets
the
stage
for
my
message
today.







You
know,
it
is
a
wonderful
thing
to
be
faithful,
but
a
much
greater
thing
to
be
both
faithful
and

competent.

There
is
no
particular
virtue
in
being
uninformed,
certainly
no
virtue
in
ignorance.


When
young
people
can
acquire
the
skills,
the
techniques,
and
the
knowledge
of
these
times,
and

along
with
it
have
a
spiritual
commitment
and
a
solid
faith
and
cleanliness
of
life,
there
is
nothing

that
you
can’t
achieve;
nothing
in
righteousness
or
in
reason.

(From
an
address
given
to
the
young

people
at
the
Northwest
Inland
Division
Gathered
for
Zion’s
Camp,
October
15,
1971)
 



As
students,
I
fear
we
may
sometimes
falsely
separate
spiritual
development
and
progress
(what
 I
will
refer
to
today
as
faithfulness)
from
academic
discipline
and
competence
(what
I
will
refer
to

today
as
diligence).

Some
students
may
even
naively
believe
that
irregular
class
attendance
or
a

lesser
level
of
academic
performance
is
understandable
and
perhaps
even

excusable
because
they

are
conscientious
in
attending
church
meetings
and
stalwart
in
serving
their
fellowmen.



background image 




My
purpose
today
is
to
admonish
you
to
use
your
academic
opportunities
to
the
fullest
and
to

avoid
at
all
costs
the
academic
path
of
least
resistance.

Specifically,
I
challenge
you
as
a
student
at

Ricks
College
to
be
diligent
in
both
your
spiritual
and
academic
pursuits
or,
as
Elder
Evans
said,
to

be
both
faithful
and
competent.


 



Please
understand
that
when
I
use
words
such
as
“diligent”
and
“competent”
I
am
not
simply
 talking
about
performing
well
on
tests
and
receiving
good
grades.

A
student
can
memorize

wonderfully
and
perform
well
on
exams
and
ultimately
know
very
little
or
nothing
at
all.
The

academic
path
of
least
resistance
to
which
I
refer
can
be
described
in
a
number
of
ways.

It
is

characterized
by
questions
and
statements
such
as
these:







*
“Is
this
class
an
easy
A?”

 



*
“Please
tell
me
exactly
what
I
have
to
do
to
get
a
good
grade
on
this
paper?”

 



*
“Who
is
the
easiest
teacher
in
this
department?”

 



*
“I
have
calculated
my
total
points
for
the
semester,
and
I
only
have
to
get
75%
on
the
final

exam
to
keep
my
A
in
the
class.”






It
is
also
characterized
by
a
student
who,
during
registration
last
semester,
considered
taking
a

rigorous
and
challenging
course
that
promised
both
hard
work
and
significant
learning.

The

student’s
response
to
the
demands
of
the
class
reveal
a
real
poverty
of
perspective
and
is

summarized
in
the
following
actual
comment:

“Are
the
tests
really
hard?

I
have
a
3.9
thus
far
in

my
college
career,
and
I
will
not
take
any
class
that
might
jeopardize
my

cumulative
GPA.”








My
dear
brothers
and
sisters,
your
college
experience
is
not
merely
a
game
to
be
played
with

the
ultimate
winner
determined
by
test
scores
and
GPA.

College
is
not
just
an
experience
to

endure
and
“get
through”
with
the
false
expectation
that
somehow,
someway
we
will
magically
be

different
on
the
day
we
graduate.

Rather,
a
college
experience
is
a
period
of
development
in
one’s

life
to
be
prized
and
prospered.

Indeed,
simply
settling
for
“getting


through”
college
is
like

buying
an
expensive
car
that
has
no
engine.

The
car
may
look
very
good
from
the
outside,
but

inside
the
real
power
is
missing.







Today
as
I
refer
to
“diligence”
and
“competence”
I
am
talking
about
conscientiously
and

consistently
and
constantly
learning
how
to
learn.

I
am
talking
about
preparing
your
mind
for
the

important
and
weighty
responsibilities
that
shortly
will
come
to
you,
and
for
which
you

must
be

ready.






Ricks
College
Mission
Statement

 
The
mission
of
Ricks
College
has
four
important
and
interrelated
parts:


 1.

Build
testimonies
of
the
restored
gospel
of
Jesus
Christ
and
encourage
living
its
principles.


 
2.

Provide
a
quality
education
for
students
of
diverse
interests
and
abilities.


 
3.

Prepare
students
for
further
education
and
employment,
and
for
their
roles
as
citizens
and

parents.



4.

Maintain
a
wholesome
academic,
cultural,
social
and
spiritual
environment.

 



Please
note
that
the
first
element
of
the
mission
statement,
building
testimonies
of
the
restored

gospel
of
Jesus
Christ,
relates
to
the
faithfulness
Elder
Evans
described.

The
second
and
third

background image elements
of
the
statement,
which
focus
upon
providing
a
quality
education
and
preparing
students

for
future
responsibilities,
relate
to
the
competence
he
described.

And
the
fourth
element
of
the

statement
relates
to
the
type
of
environment
in
which
both
faithfulness
and
competence
can
be

cultivated.


 



A
disciplined
and
educated
mind
is
a
tool
for
reasoning
and
inquiring
and
evaluating
and
 discerning.

These
abilities
are
not
merely
the
requirements
described
in
a
course
syllabus;
rather,

they
are
essential
skills
for
a
spiritual,
happy,
and
productive
life.

More
importantly,
the

combination
of
spiritual
strength
and
mental
capacity
provides
the
means
whereby
we
can

act
for

ourselves
rather
than
be
acted
upon.







The
men
whom
we
sustain
today
as
prophets,
seers,
and
revelators
are
marvelous
examples
of

both
faithfulness
and
competence.

Before
his
call
to
the
Quorum
of
the
Twelve
Apostles,
Elder

Russell
M.
Nelson
was
a
world
renowned
heart
surgeon.

Elder
Dallin
H.
Oaks
was
a
respected

lawyer,
judge,
and
constitutional
scholar.

And
Elder
Richard
G.
Scott
was
a
highly
skilled
engineer

who
played
a
key
role
in
the
development
of
the
nuclear
navy.
The
faith
and
diligence
of
these

great
men
helped
them
become
powerful
servants
and
special
witnesses
of
the
Lord
Jesus
Christ.


 



In
the
scriptures,
the
words
faith
and
diligence
are
used
together
in
the
same
verse
twelve
times.

 In
1
Nephi
16:28
we
learn
that
the
directional
pointers
in
the
Liahona
“.
.
.
did
work
according
to

the
faith
and
diligence
and
heed
which
we
did
give
unto
them.”

In
1
Nephi
17:15
we
note
that

Nephi
“.
.
.
did
strive
to
keep
the
commandments
of
the
Lord,
and
I
did
exhort
my
brethren
to

faithfulness
and
diligence.”

And
in
D&C
103:36
we
recognize
that
“.
.
.
All
victory
and
glory
is

brought
to
pass
unto
you
through
your
diligence,
faithfulness,
and
prayers
of
faith.”

Clearly,
the

integrated
themes
of
faithfulness
and
diligence
occur
over
and
over
in
the
scriptures.


 



Now
please
turn
with
me
to
section
four
in
the
Doctrine
and
Covenants.

I
want
to
draw
your
 attention
to
verse
two:

“Therefore,
O
ye
that
embark
in
the
service
of
God,
see
that
ye
serve
him

with
all
your
heart,
might,
mind,
and
strength,
that
ye
may
stand
blameless
before
God
at
the
last

day.”







Now,
typically
we
would
interpret
heart,
might,
mind,
and
strength
as
four
separate
but

interrelated
factors
that
are
required
in
the
service
of
God.

May
I
suggest
an
additional

interpretation?

Please
consider
the
word
“might”
as
descriptive
of
the
“heart.”

In
other
words,
a

mighty
heart
is
required
for
serving
God.


Now
also
consider
that
the
word
“strength”
as

descriptive
of
the
“mind.”

Therefore,
to
effectively
serve
God
we
also
must
have
a
strong
mind.



 



Perhaps,
then,
another
way
of
interpreting
this
verse
is
as
follows:

O
ye
that
embark
in
the
 service
of
God,
see
that
ye
serve
him
with
a
mighty
heart,
and
with
a
strong
mind,
that
ye
may

stand
blameless
before
God
at
the
last
day.







The
mighty
heart
equates
to
the
faithfulness
and
spiritual
strength
described
by
Elder
Evans.


And
the
strong
mind
equates
to
competence
achieved
through
intellectual
diligence
and
discipline.







Let
me
emphasize
once
again,
as
I
talk
about
“diligence”
and
“competence,”
I
am
not
suggesting

that
one
must
be
a
Rhodes
Scholar,
or
a
straight
A
student,
or
an
apostle.

Rather,
diligence
implies

a
tenacious
persistence
about,
an
engagement
in,
and
a
love
for
the
process
of
learning.


 



Brothers
and
sisters,
each
of
you
has
a
responsibility
to
yourself
to
become
a
diligent
student
as
 a
means
of
personal
preparation
for
the
challenges
and
responsibilities
that
lie
ahead.




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School: Brigham Young University - Idaho
Department: Accounting
Course: Survey of Accounting
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Term: Fall 2018
Tags: Accounting
Name: ACCT180
Description: This give a brief introduction of the course.
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