Honors and
Awards
The College of Business Administration and its
departments provide scholarships and awards to exceptional students. For
a list of these scholarships, see the Tuition, Fees, and Financial
Aid section of this Catalog. Detailed information on
scholarships can be obtained from the office of Student Academic
Services, BusAd A-303, (808) 956-8215.
Accounting
School of Accountancy
BusAd A-414
2404 Maile Way
Honolulu, HI 96822
Tel: (808) 956-7332
Fax: (808) 956-9888
Web: www.hawaii.edu/soa
Faculty
*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
*P. Sengupta, PhD--accounting
J. N. Teruya, PhD--accounting
*J. Wendell, PhD--accounting
*Graduate Faculty
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.
Mission
The schools 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.
Accounting Careers
The accounting profession may be divided into the
following two major segments.
Public Accounting. 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.
Undergraduate Study
BBA in Accounting
Major Requirements
ACC 305, 321, 323,
401, 415, and 418
One of the following: SP 253, 280, 333, 351, 352, and 455
Graduate Study
Macc Degree
Admission Requirements
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, 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 candidates 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 GMAT.
Degree Requirements
The MAcc degree requires 30 credits (10 courses)
Required Courses in Accounting
(18 credits)
ACC 607 Taxation of
Business Entities (3)
ACC 614 Advanced Financial Accounting (3)
ACC 615 Multinational Accounting Issues (3)
ACC 619 Assurance in the Information Age (3)
ACC 620 Global Accounting (3)
One of the following:
ACC 435 Public Sector Accounting (3)
ACC 606 Tax Research (3)
ACC 690 Special Topics (3)
ACC 695 Internship (3)
Required Courses Outside Accounting
(9 credits)
SP 660 Rhetoric in
Organizations (3)
BLAW 413 Law for the Accountant (3)
One elective (400-699) from CBA or School of Law (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 (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. |