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Accounting (ACC)
College of Business Administration
ACC 201 Introduction to Financial Accounting (3) Introduction to financial accounting and methods used to record and report financial information to decision makers external to the firm. Use and limitations of financial reports. Pre: sophomore standing.
ACC 202 Introduction to Management Accounting (3) Introduction to managerial accounting and methods used to report information to decision makers internal to the firm. Cost accounting, budgeting, standard cost systems, reporting and analyzing performance. Pre: 201, ICS 101 (or concurrent), and ICS 101L (or concurrent).
ACC 305 Management Accounting (3) Information for managerial decision-making, planning, and control: job order and process costing, direct and absorption costing, normal and standard cost systems. Problem solving and application. Pre: 202.
ACC 321 Intermediate Financial Accounting I (3) Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, and current liabilities. Pre: 202.
ACC 323 Intermediate Financial Accounting II (3) Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows. Pre: 321.
ACC 367 Reporting for Accountants (1) Stresses the various forms of reporting used to communicate accounting information to clients, management, boards of directors, and public-at-large. Written reports. Pre: 202.
ACC 399 Directed Reading and Research (V) Reading and research of a special area in major under direction of faculty member(s). Project must include statement of objectives, outline of activities planned, results expected, and how they are to be reported and evaluated. Must be approved in advance by the department chair and faculty adviser.
ACC 401 Federal Income Taxation (3) Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. Pre: 202 or BUS 610.
ACC 407 Taxation of Business Entities (3) A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter C Corporation. Pre: 401.
ACC 413 Law for the Accountant (3) Intensive study of areas of law of particular importance to accountants. Particular attention is given to principles of law relating to sales, commercial paper, property, secured transactions, contracts, and antitrust regulation. Pre: BLAW 200 or consent.
ACC 415 Advanced Financial Accounting (3) Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 323 or 611.
ACC 416 Special Topics in Accounting (3) This course addresses current issues impacting the accounting profession. Topics vary each semester. Repeatable three times. Pre: 323 or 611.
ACC 418 Auditing and Assurance (3) Auditing concepts including standards, objectives, and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, EDP audits, and assurance. Pre: 323 or 611.
ACC 435 Public Sector Accounting (3) Concepts and principles of accountability for not-for-profit entities, with emphasis on governmental units. Includes budgetary control and fund accounting systems and principles. Pre: 323 or 611, or consent.
ACC 500 Master's Plan B/C Studies (1) Enrollment for degree completion. Pre: master's Plan B or C candidate and consent.
ACC 606 Tax Research (3) In-depth examination of tax research, IRS administrative procedures, and potential penalties. Extensive practice in issue spotting, reading and analyzing primary authority, and communicating results. Pre: 401.
ACC 609 Computers and Accounting for Business Systems (3) Analysis of electronic data processing role in accounting information systems. Emphasis on interaction between computer facility and accounting subsystem. Pre: 323 or 611.
ACC 611 External Financial Reporting (3) This is an external financial reporting course for non-accounting majors only. It applies the financial accounting principles learned in BUS 610 to more complex transactions. Pre: 201 and 202, or BUS 610.
ACC 616 Accounting History and Theory (3)
Historical development of accounting theory emphasizing pronouncements of AICPA, FASB, AAA, and SEC. Pre: 323 or 611.
ACC 619 Assurance in the Information Age (3) Advanced treatment of assurance derived from modern information systems. Stresses the effect of changing information technology on the auditor's attestation function. Includes research, critical thinking, and communication skills applied to contemporary auditing issues. Pre: 418.
ACC 620 Global Accounting (3) Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Pre: 323 or 611, or consent.
ACC 625 Accounting and Tax Research (3)
Emphasis on business research in accounting and taxation. Stresses research design, problem, definition, sources of information, and current research areas in accounting and taxation. Credit not given for both 606 and 625. Pre: 401.
ACC 631 Tax of Partners/Partnerships (3) Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 606 or 625, and 407.
ACC 633 Advanced Corporate Taxation (3) Examines international tax, inbound and outbound, and advanced topics in corporate taxation, such as corporate reorganizations and divisions. Pre: 606 or 625, and 407.
ACC 635 Advanced Public Sector Accounting (3) Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and non-for-profit organizations. Pre: 415.
ACC 638 Estate and Gift Taxes (3) Examines estate and gift tax provisions and basic planning techniques to save taxes. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401 and either 407, 606 or consent.
ACC 639 Hawai'i Taxes (3) Examines Hawai'i taxes. General Excise Tax issues include pyramiding, exemptions, and nexus. Income Tax issues include conformity, apportionment, and allocation. Various other topics include property taxes, foreign trade zones, and audits. Pre: 401.
ACC 660 Analysis and Decision-Making (3) Integrates learning through analysis and communication of comprehensive business problems. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues. Pre: 407 or 606, and 619 (or concurrent), or consent.
ACC 690 Current Topics in Accounting (3)
Concentration on current issues impacting the accounting profession. Topics vary each semester. May be repeated for credit.
ACC 695 Accounting Internship (3) On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty adviser required. Pre: consent.
For key to symbols and abbreviations, see the first
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