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BUSA 305: Advertising and Promotion Management
3.00 Credits
University of Hawaii-West Oahu
Applies research findings to advertising, direct marketing, and public relations materials and campaigns. Develops copywriting and visual design skills for effective print ads and press releases. Integrates marketing communications activities including tracking and evaluating results. Pre: BUSA 300.
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BUSA 310: Concepts in Accounting
3.00 Credits
University of Hawaii-West Oahu
This course deals with the basic standards and principles that underlie the accumulation of accounting information and how such information is used in management decisionmaking. (Not recommended for those who have completed ACC 201 or ACC 202 or equivalent.)
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BUSA 310 - Concepts in Accounting
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BUSA 312: Intermediate Financial Accounting I
3.00 Credits
University of Hawaii-West Oahu
Accounting process and the application of generally accepted accounting principles to the preparation of general purpose financial statements, with special emphasis upon the recognition and measurement of cash, receivables, inventories, property, plant and equipment, depreciation and depletion, and intangibles. Pre: BUSA 310, or equivalent introductory accounting courses.
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BUSA 312 - Intermediate Financial Accounting I
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BUSA 313: Intermediate Financial Accounting II
3.00 Credits
University of Hawaii-West Oahu
Application of generally accepted accounting principles to the recognition and measurement of liabilities, contingencies, contributed capital, retained earnings, investments, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and the statement of cash flows. Pre: BUSA 312.
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BUSA 313 - Intermediate Financial Accounting II
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BUSA 318: Intermediate Managerial Accounting
3.00 Credits
University of Hawaii-West Oahu
Output of cost accounting systems relevant to managerial decision-making, planning, and control. Topics include: job order, process, direct and standard cost systems, with emphasis on the creative application and analysis of costs. Pre: BUSA 310, or equivalent introductory accounting courses.
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BUSA 318 - Intermediate Managerial Accounting
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BUSA 319: Tax Concepts
3.00 Credits
University of Hawaii-West Oahu
Examines federal income tax concepts such as gross income, inclusions, deductions, exemptions, and tax credits. Introduces taxation of property transactions. Promotes critical thinking. Pre: BUSA 310 or equivalent introductory accounting courses.
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BUSA 319 - Tax Concepts
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BUSA 320: Statistics for Decision-Making
3.00 Credits
University of Hawaii-West Oahu
Statistical application to business processes and decisions. Topics include: descriptive statistics probability, random variables, statistical inference, time series and forecasting techniques. Examples are drawn from finance, personnel, productivity and quality management. Pre: intermediate algebra, college algebra, statistics or higher-level math with a "C" or better or successful completion of the UH WestO'ahu math placement test.
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BUSA 320 - Statistics for Decision-Making
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BUSA 321: Business Finance
3.00 Credits
University of Hawaii-West Oahu
Introduction to the theory and practice of financial management: analysis and decision making for asset management, capital budgeting, and capital structure. Pre: BUSA 310 or equivalent introductory accounting courses, and BUSA 320. (Cross-list ECON 321)
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BUSA 321 - Business Finance
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BUSA 323: Economic and Financial Environment of Global Business
3.00 Credits
University of Hawaii-West Oahu
International trade, financial flows, and direct investment, public and private institutions including government policies and captive markets. Emphasis on Asian-Pacific issues with attention to the cultural differences among countries. Pre: ECON 310, or introductory macroeconomics and microeconomics courses. (Cross-list ECON 323)
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BUSA 323 - Economic and Financial Environment of Global Business
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BUSA 324: Business Law
3.00 Credits
University of Hawaii-West Oahu
Introduction to the legal environment in which business operates with particular attention to principles of law relating to contracts, agencies, partnerships, corporations, and government regulations. (Not recommended for those who have completed LAW 200 or equivalent.)
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BUSA 324 - Business Law
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