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ACCT 3400: Governmental Accounting
3.00 Credits
Hawaii Pacific University
A course on accounting concepts and principles germane to government. Topics include budgetary controls and fund accounting systems. Pre: ACCT 3010.
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ACCT 3700: Accounting and Information Systems
3.00 Credits
Hawaii Pacific University
An introduction to accounting information systems that examines the analysis, design, and implementation of both manual and computer-based systems, and compares their relative merits. Emphasis is given to accounting procedures and internal controls, using the case study method. Pre: ACCT 2010 and CSCI 3201.
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ACCT 3990: Nonpaid Internship
1.00 - 3.00 Credits
Hawaii Pacific University
See Internships page 393.
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ACCT 3991: Paid Internship
1.00 - 3.00 Credits
Hawaii Pacific University
See Internships page 393.
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ACCT 4000: Advanced Accounting
3.00 Credits
Hawaii Pacific University
An introduction to specialized aspects of financial accounting. Topics include: partnerships; consolidations; branch and home office; estates and trusts; consignments and installment sales; fiduciary accounting; and liquidations. Pre: ACCT 3020 and FIN 3000.
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ACCT 4100: Auditing
3.00 Credits
Hawaii Pacific University
An examination of the theory and practice of auditing according to generally accepted auditing standards. The course includes the audit procedures for each transaction cycle and the preparation of auditors' reports. Pre: ACCT 3020, ACCT 3200, and ACCT 3700 or IS 6100.
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ACCT 4150: EDP Auditing
3.00 Credits
Hawaii Pacific University
A multidiscipline course covering the theory and practice of auditing EDP systems using the case study method. Course topics include: framework; concerns and objectives; audit procedures; and management perspectives. Pre: ACCT 3700 and ACCT 4100.
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ACCT 4997: Directed Readings in Accounting
1.00 - 3.00 Credits
Hawaii Pacific University
Directed individualized readings. Pre: Consent of instructor.
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ACCT 6100: Advanced Auditing
3.00 Credits
Hawaii Pacific University
An advanced course on auditing and reporting. Auditing standards, auditing computer systems, legal liabilities, professional ethics, audit planning, sampling techniques, and internal auditing are studied. Pre: ACCT 4100. Graduate standing.
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ACCT 6200: Advanced Managerial Accounting
3.00 Credits
Hawaii Pacific University
A managerial accounting course that develops skills in gathering and analyzing business information. Quantitative tools for gathering and analyzing data developed in three areas of management concern: planning and controlling current operations, special quantitative decisions, and long-range planning. Pre: ACCT 3200, ACCT 6000, and either MS 6000 or QM 6010; or consent. Graduate standing.
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