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____ 3990/6990: Nonpaid Internships
1.00 - 3.00 Credits
Hawaii Pacific University
A minimum of 200, 400, or 600 hours (per 1, 2, or 3credits respectively) of nonpaid work experience in a preprofessional, managerial, supervisory, or technicalsetting in a career related area under supervised conditions.Comprehensive written reports are required by an assigned HPU instructor. Internships are defined as training and can be offered in all majors. Internships are identified by the alpha for the subject area (e.g., ACCT, ECON, CSCI) followed by either the number 3990 for undergraduate level or 6990 for graduate level. Pre: At least a 2.7 GPA for undergraduate level and a 3.0 for graduate.
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____ 3990/6990 - Nonpaid Internships
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____ 3991/6991: Paid Internships
1.00 - 3.00 Credits
Hawaii Pacific University
A minimum of 200, 400, or 600 hours (per 1, 2, or 3 credits respectively) of paid work experience in apreprofessional, managerial, supervisory, or technical setting in a career related area under supervised conditions. Comprehensive written reports are required by an assigned HPU instructor. Internships are defined as training and can be offered in all majors. Internships are identified by the alpha for the subject area (e.g., ACCT, ECON, CSCI) followed by either the number 3991 for undergraduate level or 6991for graduate level. Pre: At least a 2.7 GPA for undergraduate level and a 3.0 for graduate level.
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____ 3991/6991 - Paid Internships
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ACCT 3000: Intermediate Accounting I
3.00 Credits
Hawaii Pacific University
An emphasis on accounting theory and practical application. Topics covered include: accounting process; financial statements; cash receivables; inventories; and plant, property, and equipment. Pre: ACCT 2010, CSCI 3201 and MATH 1130 or higher.
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ACCT 3000 - Intermediate Accounting I
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ACCT 3010: Intermediate Accounting II
3.00 Credits
Hawaii Pacific University
A continuation of Intermediate Accounting I with the course covering long-term investments and assets, current and long-term liabilities, stockholders equity, and temporary and long-term investments. Pre: ACCT 3000.
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ACCT 3010 - Intermediate Accounting II
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ACCT 3020: Intermediate Accounting II
3.00 Credits
Hawaii Pacific University
A further extension of accounting theory and practical applications through course topics such as: leases and pension plans; income tax allocations; in-depth analysis of cash flows and financial statements; effects of inflation on accounting; and financial statement disclosures. Pre: ACCT 3010.
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ACCT 3200: Managerial Accounting
3.00 Credits
Hawaii Pacific University
A course on the elements of managerial accounting, including: cost accounting principles and procedures; job and process cost accounting; budgets; standard costs; variable costing; profit-volume analysis; capital budgeting. Pre: ACCT 2010 and MATH 1130 or higher.
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ACCT 3200 - Managerial Accounting
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ACCT 3300: Federal Income Tax-Individual
3.00 Credits
Hawaii Pacific University
A course on income tax laws affecting individuals. Topics include: gross income exclusions; adjusted gross income; deductions from adjusted gross income; personal exemptions; and review of various income tax forms. Pre: ACCT 2010.
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ACCT 3300 - Federal Income Tax-Individual
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ACCT 3350: Federal Income Tax-Organization
3.00 Credits
Hawaii Pacific University
An examination of income taxation of partnerships, corporations, estates, and trusts. Emphasis is placed on special corporate problems, personal holding companies, sub-chapter S corporations, and related matters. Pre: ACCT 3300.
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ACCT 3380: Tax Planning and Research
3.00 Credits
Hawaii Pacific University
An advanced federal income tax course examining tax research methods and the advantages of tax planning in the making of tactical and strategic management decisions. A problem-oriented course. Pre: ACCT 3300.
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ACCT 3380 - Tax Planning and Research
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ACCT 3390: Estate Planning
3.00 Credits
Hawaii Pacific University
A course that introduces the student to the estate planning process and includes an overview of Federal Estate and Gift Taxes, will, trusts, and powers of attorney. The student also learns various planning techniques to minimize Federal Estate and Gift Taxes and avoid the probate system. Pre: FIN 3000.
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