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ACC 199V: Directed Studies
1.00 - 3.00 Credits
University of Hawaii at Hilo
No course description available.
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ACC 199V - Directed Studies
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ACC 250: Financial Accounting
3.00 Credits
University of Hawaii at Hilo
Accounting theory and methods used to record and report financial information; methods for valuing the assets, liabilities, and ownership of an organization.
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ACC 250 - Financial Accounting
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ACC 251: Managerial Accounting
3.00 Credits
University of Hawaii at Hilo
Methods for evaluating financial performance including cost accounting, budgeting, break-even analysis, ratio analysis, and sources and uses of funds. Pre: ACC 250.
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ACC 251 - Managerial Accounting
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ACC 299V: Directed Studies
1.00 - 3.00 Credits
University of Hawaii at Hilo
No course description available.
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ACC 299V - Directed Studies
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ACC 350: Intermediate Acc I
3.00 Credits
University of Hawaii at Hilo
The accounting process and the application of generally accepted accounting principles to assets and liabilities. Emphasis upon accounting theory. Pre: Admission to Professional Business Program, ACC 251 and junior standing.
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ACC 350 - Intermediate Acc I
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ACC 351: Intermediate Acc II
3.00 Credits
University of Hawaii at Hilo
The application of generally accepted accounting principles to accounting for owner's equity, long-term investments and debt, funds flow, and financial statement analysis. Pre: Admission to Professional Business Program, ACC 350, and junior standing.
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ACC 351 - Intermediate Acc II
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ACC 352: Indiv Income Tax
3.00 Credits
University of Hawaii at Hilo
Principles and practices involved in the determination of federal income taxation and tax planning as it applies to individuals including the concept of gross income, exclusions, deductions, credits, property transactions and sole proprietorships. Pre: Admission to Professional Business Program, ACC 251, and junior standing.
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ACC 352 - Indiv Income Tax
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ACC 353: Cost Accounting
3.00 Credits
University of Hawaii at Hilo
Cost accounting system output relevant to managerial decision making, planning and control. Topics include job order and process costing, direct and standard cost systems, with emphasis on application and analysis of cost. Pre: Admission to Professional Business Program, ACC 251 and junior standing.
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ACC 353 - Cost Accounting
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ACC 354: Business Software
3.00 Credits
University of Hawaii at Hilo
Practical applications of general ledger/bookkeeping for small businesses. Firms of various industries will be used as examples. Focus will be on internal controls, accounting tasks, and comparative product analysis. Comparisons will be made from the standpoint of controls, suitability for task, ease of use, and functionality. Pre: Admission to Professional Business Program, ACC 251, junior standing. Co-requisite registration with ACC 350.
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ACC 354 - Business Software
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ACC 355: Taxation of Business Entities
3.00 Credits
University of Hawaii at Hilo
Principles and practices involved in the determination of federal taxation of business entities including corporations, partnerships, and LLC's. Calculation of business income, business credits, deductions, loss carryforwards and tax planning for business owners will be covered. Pre: Admission to Professional Business Program, ACC 352, and junior standing.
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ACC 355 - Taxation of Business Entities
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