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BUSA 414: Governmental Accounting
3.00 Credits
University of Hawaii-West Oahu
Concepts and principles for not-for-profit entities with emphasis on governmental units. Introduction to the fundamentals of fund accounting and financial reporting for state and local government. Pre: BUSA 312.
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BUSA 414 - Governmental Accounting
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BUSA 415: Auditing
3.00 Credits
University of Hawaii-West Oahu
Discussion of auditing concepts, including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, and EDP audits. Pre: BUSA 313.
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BUSA 415 - Auditing
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BUSA 416: Accounting Information Systems
3.00 Credits
University of Hawaii-West Oahu
Introduction of the basic theoretical, conceptual, and practical aspects of the accounting information system (AIS). The course will emphasize the design, use, management, audit, and maintenance of such systems, including the latest developments. The course includes hands-on microcomputer spreadsheet and general ledger and associated computer applications. Pre: BUSA 312.
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BUSA 416 - Accounting Information Systems
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BUSA 418: Advanced Accounting
3.00 Credits
University of Hawaii-West Oahu
Advanced accounting topics include business acquisition and combinations, consolidations, consolidating worksheets and consolidating financial statements. Also included are accounting for partnerships, intercompany transactions, and foreign currency translation. Pre: BUSA 313.
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BUSA 418 - Advanced Accounting
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BUSA 419: Corporate and Partnership Tax
3.00 Credits
University of Hawaii-West Oahu
An introduction to the federal income tax structure as it applies to corporations and partnerships. The major focus will be upon the conceptual and legal underpinnings of the Internal Revenue Code. Pre: BUSA 319.
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BUSA 419 - Corporate and Partnership Tax
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BUSA 422: International Financial Management
3.00 Credits
University of Hawaii-West Oahu
Financial decision-making in an international setting: analysis of direct foreign investment; economic, accounting and regulatory environments, including taxation; international money and capital markets; import and export financing; multinational working capital management, and risk aspects of international finance. Pre: BUSA 321.
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BUSA 422 - International Financial Management
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BUSA 427: Topics and Cases in Business Finance
3.00 Credits
University of Hawaii-West Oahu
Application of financial principles and analytical techniques to financial problems and developments. Lecture, discussions and case methods will be utilized. Pre: BUSA 321.
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BUSA 427 - Topics and Cases in Business Finance
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BUSA 432: Forecasting and Risk Management
3.00 Credits
University of Hawaii-West Oahu
Analysis of time series data for forecasting and risk management. Forecasts for smoothing, decomposition, multiple regression, Box Jenkins, auto-correlation, moving average, auto-regression. Comparison and selection of suitable forecasting methods for a given application. Use of computer packages. Pre: BUSA 320 or equivalent. (Cross-list ECON 432)
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BUSA 432 - Forecasting and Risk Management
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BUSA 435: Strategic Planning
3.00 Credits
University of Hawaii-West Oahu
Business policy development and implementation. Analysis of external and internal forces that influence a course of action. Consequences of proactive and reactive policies in organizations in a competitive global marketplace, and implications for management. Pre: BUSA 300 and 321.
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BUSA 435 - Strategic Planning
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BUSA 460: Environmental Policy Planning and Administration
3.00 Credits
University of Hawaii-West Oahu
This course will focus on the organization of government agencies in the formation and implementation of public policy on environmental issues. Assessment questions, laws and regulation, and the role of public participation will be covered. This course will also cover environmental management as it relates to both the private and public sector. (Cross-list PUBA 460)
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BUSA 460 - Environmental Policy Planning and Administration
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