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ACC 413: Law for the Accountant
3.00 Credits
University of Hawaii at Manoa
Intensive study of areas of law of importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant's legal liability. Pre: BLAW 200 or consent.
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ACC 413 - Law for the Accountant
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ACC 415: Advanced Financial Accounting
3.00 Credits
University of Hawaii at Manoa
Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 323 with C- or better.
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ACC 415 - Advanced Financial Accounting
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ACC 416: Special Topics in Accounting
3.00 Credits
University of Hawaii at Manoa
Addresses current issues impacting the accounting profession. Topics vary each semester. Repeatable three times. Pre: 323.
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ACC 416 - Special Topics in Accounting
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ACC 418: Auditing
3.00 Credits
University of Hawaii at Manoa
Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Pre: 323 and 409, both with C- or better.
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ACC 418 - Auditing
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ACC 460: International and Managerial Accounting
3.00 Credits
University of Hawaii at Manoa
Integration of numerous elements of the accounting program from an international perspective. Examines information for managerial decision-making, planning and control. Current accounting issues discussed. Lectures, discussions, case analysis. ACC majors only. A-F only. Pre: 418 (or concurrent), no waiver.
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ACC 460 - International and Managerial Accounting
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ACC 500: Master's Plan B/C Studies
1.00 Credits
University of Hawaii at Manoa
Enrollment for degree completion. Repeatable unlimited times. Pre: master?s Plan B or C candidate and consent.
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ACC 500 - Master's Plan B/C Studies
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ACC 581: Financial Accounting I
5.00 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, deprec-iation and depletion, intangibles, current liabilities, and long-term liabilities. A-F only.
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ACC 581 - Financial Accounting I
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ACC 582: Financial Accounting II
5.00 Credits
University of Hawaii at Manoa
Application of GAAP in recognition and measurement of investments, pensions, retained earnings, and other topics related to financial statements. Other topics include consolidation and mergers and acquisitions. A-F only. Pre: 581.
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ACC 582 - Financial Accounting II
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ACC 583: Cost Accounting
5.00 Credits
University of Hawaii at Manoa
Information for managerial decision-making, planning and control, job order and process costing, direct and absorption costing, standard and normal cost systems. Will also cover Government and Not-for-profit topics. A-F only.
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ACC 583 - Cost Accounting
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ACC 584: Regulation & Accounting
5.00 Credits
University of Hawaii at Manoa
Will cover tax accounting topics for individuals, estates, and business entities. Also will cover business law and professional responsibility topics important for the professional accountant. A-F only. Pre: 581.
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ACC 584 - Regulation & Accounting
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