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Course Criteria
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3.00 Credits
6hours lecture per week for 8 weeks or 3 hours lecture per week for16weeks Prerequisite(s): ACC 32; ACC 33; ACC 0; ACC 155; ACC 202 or approval of the Business Education Department Chairperson. Recommended Preparation: BUS 00; ENG 0; SP , SP 2or SP 4. ACC 221 covers generally accepted accounting principles (GAAP) at beyond the introductory level and is intended for students nearing graduation in the Associate of Science in Accounting program, or for those transferring to four-year Accounting programs. Applications of GAAP to recording and reporting requirements for the Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows are covered in depth. Other topics such as financial statement classification, manufacturing activity financial statements, and reporting and recording alternatives and other advanced issues related to GAAP are also covered. Students will also gain experience in the application of fundamental accounting tools such as spreadsheets and general ledger software to the solution of real-world accounting problems. Upon successful completion of ACC 221, the student should be able to: Demonstrate understanding of generally accepted accounting principles (GAAP) and concepts and their application to recording and reporting requirements beyond the introductory level. Prepare comprehensive financial reports with Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows properly classified. Demonstrate understanding of advanced problems involving valuations, recording and reporting alternatives, and analysis and interpretation of data. Describe the various generally accepted accounting principles and concepts, their development and application. Discuss and apply accounting procedures for control, recording, and reporting of cash and temporary investments. Discuss the problems of valuation of receivables and demonstrate the various methods of estimating and recording doubtful accounts. Discuss accounting and control procedures applicable to inventories; compute the value of inventories using various acceptable methods of pricing and valuation; and discuss the effects of inventory values in the determination of income. Record transactions involving current liabilities to trade creditors or vendors, officers and employees, and government taxing authorities. Discuss the theoretical and practical problems of accounting for valuation of long-term assets, both tangible and intangible. Record acquisitions, expenditures after acquisition, periodic allocations of cost, and disposals. Demonstrate understanding of various types of long-term investments and liabilities, their recording, and their financial statement presentation. Demonstrate an understanding of, and record corporate transactions involving formation, paid in capital, earnings and distributions to stockholders. Prepare financial statements for corporations including calculation and presentation of earnings per share. Prepare and analyze a statement of cash flows. Describe techniques used for analysis and interpretation of financial statements.
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3.00 Credits
3 hours lecture per week Prerequisite(s): Credit or concurrent registration in ACC 202 or approval of the instructor or Business Education Department Chairperson. Recommended Preparation: Credit or concurrent registration in ACC 32; 37 (33); 0; . Comment: Students are expected to provide their own USB compatible high density electronic storage media of minimum size specified by instructor. ACC 231(Alpha) covers the major hands-on practical skills accountants need to know. The topics presented may vary from semester to semester, in order to ensure these skills remain relevant in Hawai'i's accounting field. This course emphasizes real world situations and provides an opportunity for students to demonstrate outcomes of their course work, critically assess and appropriately apply what has been learned, and effectively use their business teamwork, interpersonal and communication skills - all at a paraprofessional accountant level. ACC 231(Alpha) integrates and builds on professional skills, techniques and knowledge learned in previous courses. The course may be divided into multiple distinct sections, and each may be taught by a different accounting specialist. Coverage of topics may vary, depending on which professional skill sets are chosen. Concepts will be discussed, demonstrated, exercised, and applied primarily through case studies and fieldwork.Upon successful completion of ACC 231(Alpha), for the professional skill sets chosen, the student should be able to: Apply knowledge, skills and techniques current in the accounting field. Describe the impact of selected topics on current business practices, operating procedures and customer relationship management. Effectively utilize knowledge, skills and techniques current in the accounting field. Apply Generally Accepted Accounting Principles and sound principles of internal control. Evaluate the implementation of selected technologies for efficiency and effectiveness. Make basic recommendations about informed courses of action based on accounting and/or tax knowledge. Use available industry-standard resources and techniques to research selected issues. Demonstrate proficiency in the use of software uniquely applicable to the accounting profession. Exhibit a paraprofessional level of comportment during the conduct of fieldwork studies on selected topics and present findings through paraprofessional-level oral and written presentations. Recognize, be able to define, and demonstrate the practical application of workplace-standard accounting terminology and vocabulary. Describe the purposes of the major components in an accounting system and demonstrate the application of this knowledge.
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3.00 Credits
3 hours lecture per week Prerequisite(s): Credit or concurrent registration in ACC 202 or approval of the instructor or Business Education Department Chairperson. Recommended Preparation: Credit or concurrent registration in ACC 32; 37 (33); 0; . Comment: Students are expected to provide their own USB compatible high density electronic storage media of minimum size specified by instructor. ACC 231B covers the major hands-on practical skills accountants need to know. ACC 231B emphasizes real world situations and provides an opportunity for students to demonstrate outcomes of their learning, critically assess and appropriately apply what has been learned, and effectively use their business teamwork, interpersonal and communication skills - all at a paraprofessional accountant level. ACC 231B integrates and builds on professional skills, techniques and knowledge learned in previous courses. The course is composed of three distinct topics: Workpaper preparation and document management principles and practices. Students will design and create workpapers and supporting schedules to document general ledger and bank account reconciliations, analyze expenses, recap fixed asset accounts, serve as supporting schedules (lead sheets), and report transactional integrity. Students also learn general principles that will assist them in providing other schedules as needed to assist in the monthly or annual closing process. Students will research actual workplace practices regarding workpaper preparation and document management principles and practices present their findings both in writing and through classroom oral presentation. Accounting Research Students will identify issues subject to research, research them using industry standard tools, document findings, form conclusions, make recommendations and write up the results at the paraprofessional level. Topics for research may include practical applications of FASB pronouncements, individual income or excise tax issues, Sarbanes-Oxley compliance practices, or other issues current in the accounting field. Teams of students (or individuals) will summarize and present their findings both in writing and through classroom oral presentation. Systems Simulation Students will complete an entire accounting cycle simulation from completion and filing of source documents, through worksheet, supporting schedule and financial statement preparation, through a post-closing trial balance. Upon successful completion of ACC 231B, the student should be able to: Apply knowledge, skills and techniques current in the accounting field to research, workpaper, and systems simulation problems and cases. Describe the impact of workpapers, research and systems issues on current business practices, operating procedures and customer relationship management. Effectively utilize knowledge, skills and techniques current in the accounting field as they apply to research, workpaper, and systems simulation problems and cases. Apply Generally Accepted Accounting Principles and sound principles of internal control to research, workpaper, and systems simulation problems and cases. Evaluate the implementation of research, workpaper, and systems technologies for efficiency and effectiveness. Make basic recommendations about informed courses of action based on accounting and/or tax research conducted. Make basic recommendations about informed courses of action through paraprofessional-level oral and written presentations Apply selected accounting and tax research skills to research, workpaper, and systems simulation problems and cases. Proficiently utilize financial and tax research software. Generate and use contemporary professional-level workpapers and supporting schedules to document maintenance of the audit trail. Effectively use contemporary professional-level hardware and software components required for transaction generation, documentation, accumulation, summarization, review and analysis. Exh
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3.00 Credits
6hours lecture per week (8 week course) 3 hours lecture per week (week course) Prerequisite(s): ACC 32; ACC 0; ACC 202 or approval of the Business Education Department Chairperson. ACC 250 presents accounting information systems (AIS) topic(s) which may vary from semester to semester. Its purpose is to maintain currency with rapidly changing AIS technologies in Hawai'i's accounting field. Probable topics include familiarization with the characteristics and application of midrange integrated accounting packages such as MAS90. Students will have the opportunity to apply the skills learned in ACC 201, ACC 202, ACC 132, and ACC 150 to the administration of the "back office" modules/components of a moderately sophisticated computerized accounting system. Because the definition of what constitutes "back office" varies among software manufacturers, the specific modules/components studied may vary, depending on which manufacturer's midrange solution is currently in use. Concepts will be discussed, demonstrated, exercised, and applied in case studies to provide an understanding of AIS technologies and control systems and to assist students in making informed decisions about proper manual supporting systems and related technoloUpon successful completion of ACC 250, for the modules/components chosen, the student should be able to: Describe the purpose of the back office modules/components in an AIS. Use standard terminology and vocabulary related to the back office modules/components. Understand the hardware and software components required for transaction generation, accumulation and summarization, and how they are related. Demonstrate the practical application of skills in the installation, configuration, and management of the AIS components. Evaluate the implementation of the technology for efficiency and effectiveness. Describe the relationship of the back office modules/ components to other AIS components. Describe its impact on current business practices, operating procedures, and customer interface.
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3.00 Credits
hours lecture per week (8 week course) 3 hours lecture per week (week course) Prerequisite(s): ACC 202; ACC 32; ACC 0 or Approval of the Business Education Department Chairperson. ACC 250B covers the fundamentals of administering an accounting information system (AIS) that uses the MAS90 midrange integrated accounting package. Students will have the opportunity to apply the skills learned in ACC 201, ACC 202, ACC 132, and ACC 150 to the administration of the Core modules/components of MAS90. Concepts will be discussed, demonstrated, exercised, and applied in case studies to provide an understanding of AIS technologies and control systems and to assist students in making informed decisions about proper manual supporting systems and related technologies. Upon successful completion of ACC 250B, the student should be able to: Describe the purpose of the Core modules/ components in an AIS that uses MAS90. Use standard terminology and vocabulary related to the Core modules/components: Library Master, General Ledger, Accounts Receivable, Accounts Payable, Bank Reconciliation, and Payroll. Understand the hardware and software components required for transaction generation, accumulation and summarization, and how they are related. Demonstrate the practical application of skills in the installation, configuration, and management of the AIS components. Evaluate the implementation of the technology for efficiency and effectiveness. Describe the relationship of the Core modules/components to other AIS components. Describe its impact on current business practices, operating procedures, and customer interface. Document the operational processes in an AIS and evaluate accounting internal controls.
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3.00 Credits
3 hours lecture per week Prerequisite(s): ACC 0 or approval of the instructor or Business Education Department Chairperson. Recommended Preparation: ACC 202; concurrent registration in ACC 23(any alpha). Comment: Students are expected to provide their own USB compatible high density electronic storage media of minimum size specified by instructor. ACC 251(Alpha) is repeatable for a maximum of six credits. A student may not repeat the same topic course for additional credit. ACC 251(Alpha) covers the operation of a midrange accounting software system. The topics presented may vary from semester to semester, in order to maintain currency with rapidly changing accounting software systems technologies in Hawai'i's accounting field. Primary topics include hands-on practical skills in the operation of the software systems covered. Students will have the opportunity to integrate the skills learned in previous accounting classes to the course work. Coverage of specific modules (or system components) may vary, depending on which manufacturer's midrange solution is currently in use. Concepts will be discussed, demonstrated, exercised, and applied in case studies to provide an understanding of accounting software systems technologies and control systems and to assist students in making informed decisions about proper manual supporting systems and related technologiesUpon successful completion of ACC 251(Alpha), for the modules/components chosen, the student should be able to: Describe the purpose of the modules/components in an accounting software system. Use standard terminology and vocabulary related to the modules/components. Use the hardware and software components required for transaction generation, accumulation and summarization. Explain how hardware and software components are related. Install, configure and manage the system's components. Evaluate the implementation of the technology for efficiency and effectiveness. Describe the relationship of the modules/components to other system components. Describe its impact on current business practices, operating procedures and customer interface.
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3.00 Credits
3 hours lecture per week Prerequisite(s): ACC 0 or approval of the instructor or Business Education Department Chairperson. Recommended Preparation: ACC 202; concurrent registration in ACC 231. Comment: Students are expected to provide their own USB compatible high density electronic storage media of minimum size specified by instructor. ACC 251B allows students the opportunity to apply the skills learned in ACC 150 to the administration of the major modules/components of a moderately sophisticated computerized accounting system. The following MAS90/200 modules are covered: Core Modules: Library Master, General Ledger, Accounts Payable, Accounts Receivable Distribution Modules: Sales Order, Purchase Order, Inventory Management Concepts will be discussed, demonstrated, exercised, and applied in classroom activities and case studies to provide an understanding of accounting system technologies and control systems. Student will also investigate proper manual supporting systems and related technologies. Upon successful completion of ACC 251B, the student should be able to: Describe the purpose of the major Core and Distribution modules/components in an accounting system that uses MAS90/200. Use standard terminology and vocabulary related to the Core modules/components: Library Master, General Ledger, Accounts Payable, Accounts Receivable modules. Use standard terminology and vocabulary related to the Distribution modules/components: Inventory Management, Sales Order and Purchase Order modules. Describe the hardware and software components required for transaction generation, accumulation and summarization and how they are related. Demonstrate the practical application of skills in the installation, configuration, and management of the accounting system components. Evaluate the implementation of the technology for efficiency and effectiveness. Describe the relationship of the modules/components to other accounting system components. Describe the impact of the technology on current business practices, operating procedures and customer interface. Document the operational processes in an accounting system and evaluate accounting internal controls.
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1.00 - 3.00 Credits
hour seminar per week for one semester. Forty hours of work experience per credit. If taken as a three-credit course, then 0 hours work experience per week for a maximum of 2 weeks. Prerequisite(s): Satisfactory completion of any Accounting program Certificate of Competence or higher level certificate/degree, or consent of program coordinator or instructor. Comment: ACC 23V is repeatable for a maximum of nine credits, however, only three credits may be applied towards the fulfillment of the AS Accounting degree requirements. Letter grade only. May not be audited. May not be taken credit/no credit. ACC 293V integrates classroom learning with supervised practical experience. The course offers the opportunity to develop workplace soft skills as well as technical skills. Through a partnership between the employer and the college, students get practical on-the-job training while earning credits towards their Accounting degree (or certificate). The classroom portion of ACC 293V covers goal-setting, letter writing, creation of a professional resume, proper etiquette for job interviews, and other career related topics. Upon successful completion of the course, the student should be able to: Describe the interpersonal and technical skills required for the accounting field. Identify the personal qualities, attitudes, and work habits required in the accounting field. Clarify his or her career goals and aspirations. Perform activities in the cooperative work area involving such areas as routine tasks, problem or crisis situations, creative suggestions or initiatives, personal development, work attitudes and other competencies as determined by the instructor. Write professional résumés and cover letters appropriate to potential job openings. Present himself or herself professionally during interviews. Maintain a detailed time record summarized by task category. Demonstrate the proficiency in overall work competencies, such as analyzing or describing the job assignment in relationship to principles, concepts or procedures covered in the Accounting program. Demonstrate practical work place experience and relate that experience to the Accounting field. Communicate clearly, and meet industry standards for the Accounting field in workplace ethics, behavior, team work and interpersonal relations skills. Identify the personal qualities, work habits, and attitudes that lead to genuine success in the work place. Write an essay demonstrating overall competency, such as analyzing or describing the student's job in terms of the organization and its relationship to principles, concepts or procedures covered in the Accounting field. Explain the importance of lifelong learning in the constantly changing Accounting field.
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3.00 Credits
3 hours lecture per week Recommended Preparation: Qualification for or completion of ENG 00, ENG 0 or ESL 00. AMST 201 is an interdisciplinary course that examines continuity, diversity, and changes in American values and lives in an historical context, as manifested in social institutions and social movements. It introduces students to various types of primary materials (fictional and historical narratives, sermons, speeches, legal documents, journalistic accounts, films, etc.) and to different ways of reading and analyzing such materials. Upon successful completion of AMST 201, the student should be able to: Demonstrate an understanding of the evolution of some American cultural values over time. Identify specific American social institutions and their significance. Demonstrate an awareness of specific American social movements and their significance. Identify major themes in selected literary works dealing with American experience. Demonstrate an awareness of the diversity of American values and experience in an historical context. Identify the continuity of some American values in an historical context. Assess and evaluate primary source materials (speeches, sermons, literary texts, autobiographical narratives, etc.) Develop and defend value judgments. Express ideas clearly, orally and in writing.
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3.00 Credits
3 hours lecture per week Recommended Preparation: Qualification for or completion of ENG 00, ENG 0 or ESL 00. AMST 202 examines continuity, diversity, and change in American values and lives in an historical context, as manifested in art and culture. It introduces students to the techniques of interpreting various types of primary materials (such as novels, stories, poems, songs, etc.). Upon successful completion of AMST 202, the student should be able to: Demonstrate an understanding of the process of continuity and change in diverse American cultural values over time. Identify and evaluate specific examples of American artistic creativity in such fields as literature, film, visual arts, and music. Identify specific American cultural and artistic movements, and their significance. Identify major themes in selected narrative, dramatic and visual works dealing with American experience. Demonstrate an awareness of the diversity of American values and experience in an historical context. Explain the relationship between artistic expression and the culture from which it emerges. Identify certain techniques that artists use to contribute to an esthetic effect. Assess and evaluate primary source materials (speeches, literary texts, autobiographical narratives, photographs, songs, etc.) Develop and defend value judgments. Express ideas clearly, orally and in writing.
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