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ACC 201: Intro to Financial Accounting
3.00 Credits
University of Hawaii at Manoa
Introduction to financial accounting and methods used to record and report financial information to decision makers external to the firm. Use and limitations of financial reports. Pre: sophomore standing.
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ACC 202: Intro to Management Accounting
3.00 Credits
University of Hawaii at Manoa
Introduction to managerial accounting and methods used to report information to decision makers internal to the firm. Cost accounting, budgeting, standard cost systems, reporting and analyzing performance. Pre: 201 with C- or better. NI
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ACC 202 - Intro to Management Accounting
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ACC 305: Management Accounting
3.00 Credits
University of Hawaii at Manoa
Information for managerial decision-making, planning, and control: job order and process costing, direct and absorption costing, normal and standard cost systems. Problem solving and application. Pre: 202 with C- or better.
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ACC 321: Intermediate Financial Accounting I
3.00 Credits
University of Hawaii at Manoa
Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, and current liabilities. Pre: 202 with C- or better.
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ACC 321 - Intermediate Financial Accounting I
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ACC 323: Intermediate Financial Acc II
3.00 Credits
University of Hawaii at Manoa
Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows. Pre: 321 with C- or better.
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ACC 323 - Intermediate Financial Acc II
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ACC 395: Accounting Internship
1.00 - 3.00 Credits
University of Hawaii at Manoa
On-the-job experience in the accounting community. Term paper and meetings with faculty advisor required. C/NC only. Pre: consent.
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ACC 395 - Accounting Internship
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ACC 399: Directed Research
1.00 - 6.00 Credits
University of Hawaii at Manoa
Reading and research of a special area in major under direction of faculty member(s). Project must include statement of objectives, outline of activities planned, results expected, and how they are to be reported and evaluated. Must be approved in advance by the department chair and faculty advisor.
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ACC 399 - Directed Research
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ACC 401: Federal Individl Income Taxatn
3.00 Credits
University of Hawaii at Manoa
Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. Pre: 202 or BUS 624 with C- or better.
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ACC 401 - Federal Individl Income Taxatn
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ACC 407: Taxation of Business Entities
3.00 Credits
University of Hawaii at Manoa
A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corpor-ations. Pre: 401 with C- or better.
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ACC 407 - Taxation of Business Entities
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ACC 409: Accounting Information Systems
3.00 Credits
University of Hawaii at Manoa
Accounting systems analysis, control and design in manual and computerized environments. Knowledge and skills of information technology for auditing AIS systems. Hands-on experience with microcomputers and a computerized accounting system. A-F only. Pre: 323 with C- or better (or concurrent).
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ACC 409 - Accounting Information Systems
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