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ACCT 199R: Service Leadership Internship in Accounting
1.00 - 3.00 Credits
Brigham Young University-Hawaii
(Fr, F, W, Sp, Su) Off-campus service learning internships provide hands-on employment activities related to the major. Prior approval of the program is necessary. All approved programs must include a faculty coordinator and an on-site supervisor.
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ACCT 199R - Service Leadership Internship in Accounting
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ACCT 232A: Mathematics of Finance
1.50 Credits
Brigham Young University-Hawaii
(Fr, F, W, Sp) Simple and compound interest, annuities and sinking funds, bonds, amortization schedules, other finance mathematics topics. (Prerequisites: MATH 106/110 or equivalent)
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ACCT 232A - Mathematics of Finance
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ACCT 232B: Finance and Accounting Software Applications
1.50 Credits
Brigham Young University-Hawaii
(Fr, F, W, Sp) Development of spreadsheet skills in time value of money, compound interest, annuities, amortizations and other business functions. Introduction to basic accounting software. (Prerequisites: ACCT 232A with a C- or higher; pre or co-requisite: ACCT 201)
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ACCT 232B - Finance and Accounting Software Applications
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ACCT 301: Intermediate Accounting I
3.00 Credits
Brigham Young University-Hawaii
(F, W) Review of ACCT 201 and an in-depth study of applied accounting theory. Includes basic financial statements and international issues. (Prerequisites: ACCT 201 and 203 with a B- or better.)
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ACCT 301 - Intermediate Accounting I
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ACCT 302: Intermediate Accounting II
3.00 Credits
Brigham Young University-Hawaii
(W, Sp) A continuation of ACCT 301 with an emphasis on working capital items, plant assets, equity securities, and stockholders' equity, and related international issues. (Prerequisite: ACCT 301.)
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ACCT 302 - Intermediate Accounting II
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ACCT 312: Managerial Accounting
3.00 Credits
Brigham Young University-Hawaii
(Fr, F) Review of ACCT 203 and an in-depth study of managerial information used for decision making. Includes international dimensions of managerial accounting. (Prerequisites: ACCT 201 and 203 with a B- or better and MATH 221.)
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ACCT 312 - Managerial Accounting
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ACCT 321: Federal Tax I
3.00 Credits
Brigham Young University-Hawaii
(Fr, W) Study of federal income tax laws through the preparation of tax returns for U.S. citizens, residents and nonresident aliens. Introduction to international tax treaties. (Prerequisite: ACCT 301.)
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ACCT 321 - Federal Tax I
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ACCT 356: Accounting Information Systems
3.00 Credits
Brigham Young University-Hawaii
(Fr, F) An introduction to contemporary accounting systems with an emphasis on accounting cycles and internal controls. (Prerequisite: ACCT 302.)
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ACCT 356 - Accounting Information Systems
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ACCT 365: Auditing
3.00 Credits
Brigham Young University-Hawaii
(W, Sp) Introduction to U.S. and international generally accepted auditing standards with a focus on financial auditing technology. Auditor's Code of Professional Conduct is emphasized. (Prerequisite: ACCT 302.)
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ACCT 365 - Auditing
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ACCT 386: Advanced Financial Computing
3.00 Credits
Brigham Young University-Hawaii
(F, W) Development and enhancement of advanced financial computing skills utilizing spreadsheet applications and other accounting-specific software programs. (Prerequisite: ACCT 301.)
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ACCT 386 - Advanced Financial Computing
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