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ACC 585: Auditing and Attestation
4.00 Credits
University of Hawaii at Manoa
Concepts include standards, objectives, and ethics for external auditors. Emphasizes reporting standards, internal control, statistical sampling, EDP audits, and assurance. Also covers information systems and relevant measurement topics. A-F only. Pre: 581.
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ACC 585 - Auditing and Attestation
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ACC 609: Adv Accounting Info Systems
3.00 Credits
University of Hawaii at Manoa
The development, implementation and operation of enterprise-wide resource planning systems, with an emphasis on implications to accounting information. Also covers current and emerging issues relating to accounting information systems. Pre: 409 with C- or better.
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ACC 609 - Adv Accounting Info Systems
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ACC 616: Accounting Theory and Development
3.00 Credits
University of Hawaii at Manoa
History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards. Pre: 323 or 582 with C- or better, or consent.
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ACC 616 - Accounting Theory and Development
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ACC 619: Advanced Auditing
3.00 Credits
University of Hawaii at Manoa
Advanced auditing course using research, critical thinking and communication skills applied to contemporary accounting and auditing. Pre: 418 or 585 with C- or better, or consent.
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ACC 619 - Advanced Auditing
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ACC 620: Global Accounting
3.00 Credits
University of Hawaii at Manoa
Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Pre: 323 or 582 with C- or better, or consent.
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ACC 620 - Global Accounting
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ACC 625: Accounting & Tax Research
3.00 Credits
University of Hawaii at Manoa
In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Credit not given for both 606 and 625. Pre: 401 or 584 with C- or better, orientation program, or consent.
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ACC 625 - Accounting & Tax Research
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ACC 631: Tax of Partners/Partnerships
3.00 Credits
University of Hawaii at Manoa
Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 407 with C- or better.
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ACC 631 - Tax of Partners/Partnerships
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ACC 635: Advanced Public Sector Acc
3.00 Credits
University of Hawaii at Manoa
Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and non-for-profit organizations. Pre: 415 or 582 with C- or better, or consent.
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ACC 635 - Advanced Public Sector Acc
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ACC 638: Estate & Gift Taxation & Plng
3.00 Credits
University of Hawaii at Manoa
Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401 or 584 with C- or better, or consent.
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ACC 638 - Estate & Gift Taxation & Plng
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ACC 639: Multijurisdictional Taxation
3.00 Credits
University of Hawaii at Manoa
Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. Pre: 401 with C- or better.
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ACC 639 - Multijurisdictional Taxation
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