School of Accountancy
2404 Maile Way
Honolulu, HI 96822
Tel: (808) 956-7332
Fax: (808) 956-9888
*D. C. Yang, PhD (Director)-accounting
*S. Daniel, PhD-accounting
*J. Gramlich, PhD-accounting
*T. Gregson, PhD-accounting
M. Kaiama, MAcc-accounting
*P. M. Kazenski, PhD-accounting
*T. Pearson, LLM/JD-accounting
*H. Pourjalali, PhD-accounting
J. N. Teruya, PhD-accounting
*J. Wendell, PhD-accounting
Degrees Offered: BBA in accounting, MAcc
The Academic Program
The School of Accountancy within the College of Business Administration offers the bachelor of business administration (BBA) with a major in accounting (ACC) and the master of accounting (MAcc) degrees. The undergraduate accounting program provides students with an educational foundation for entry into a wide range of accounting careers and enables students to pursue graduate or advanced professional education. The MAcc program provides advanced education in taxation, financial accounting, and auditing necessary for students to pursue leading positions in public practice, business, not-for-profit organizations, government, and related fields.
An accounting background may provide a competitive edge for those aspiring to become chief executive officers, according to a recent Robert Half International survey. The survey showed that 72 percent of executives believed that during the '90s, top management would be more reliant on information provided by the accounting department than it was during the '80s. Students often study accounting even though their major interests may be in other areas of business. This enables these students to have a salable skill for easy entry into a business firm.
The school's primary mission is to provide undergraduate and graduate students with a high-quality accounting education and to advance accounting and business knowledge through basic and applied research and instructional development.
The accounting profession may be divided into the following two major segments.
Specialties in this area include auditing, tax, and management advisory services. Some of the larger firms have reorganized these activities along industry lines. Students entering public accounting should prepare to become a Certified Public Accountant (CPA). Many students who graduate with an accounting degree are employed by national or international CPA firms, or by local CPA or public accounting firms, or, after they become certified, open their own independent practices.
Other Accounting Jobs
Accounting positions in industry are most often available in firms engaged in manufacturing, wholesaling, retailing, banking, transportation, insurance, and real estate, as well as in hotels, entertainment enterprises, and restaurants. Positions in these organizations can be found in the areas of financial accounting, managerial accounting, internal auditing, tax accounting, and accounting information systems. Graduates also find employment as accountants in various branches of federal, state, or local governments or in not-for-profit organizations.
BBA in Accounting
- ACC 305, 321, 323, 401, 415, and 418
- One of the following: SP 253, 280, 333, 351, 352, and 455
In addition to the College of Business Administration graduate admission requirements, students without an undergraduate degree in accounting are required to complete the following undergraduate deficiencies in accounting: ACC 201, 202, 321, 323 (or ACC 611), 401, 415, and 418.
Admission to the MAcc program is competitive. The school seeks individuals who have the potential for outstanding achievement in accounting, auditing, or taxation. The admissions committee primarily considers the candidate's academic record and GMAT score and places emphasis on strong communication skills.
Generally, students admitted to the MAcc program have a GPA exceeding 3.3, GMAT scores in the mid-500s, and above average verbal scores on the
The MAcc degree requires 30 credits
Required Courses in Accounting
- ACC 407 Taxation of Business Entities or ACC 606, Tax Research (if ACC 407 was completed as an undergraduate)
- ACC 619 Assurance in the Information Age
- ACC 620 Global Accounting
- ACC 660 Analysis and Decision-Making
Two of the following:
- ACC 416 Special Topics in Accounting
- ACC 606 Tax Research
- ACC 631 Tax of Partners/Partnership
- ACC 633 Advanced Corporate Taxation
- ACC 635 Advanced Public Sector Accounting
- ACC 638 Estate and Gift Taxes
- ACC 639 Hawai'i Taxes
- ACC 690 Current Topics in Accounting
- ACC 695 Accounting Internship
Required Courses Outside Accounting (9 credits)
- SP 660 Rhetoric in Organizations (3)
- ACC 413 Law for the Accountant (3)
- One elective (400-699) from CBA or School of Law, excluding MBA core courses (3)
(BUS 699 Directed Reading and Research may count toward the required 9 credits outside of accounting only if it is taken under the direction of a professor outside of the School of Accountancy.)
Elective (3 credits)
- One elective (400-699) in accounting, business or law, excluding MBA core courses (3)
Students must complete a minimum of 30 credits. If a course is waived, another course in the same area of study and of the same or higher level should be substituted.