University of Hawai'i at Manoa
1999-2000 Catalog Archive

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CONTENTS

GENERAL INFORMATION
ACADEMIC UNITS
COURSES
PERSONNEL
REFERENCE

general information

Message From the President 2
The University of Hawai'i 5
Calendar 6-7
Undergraduate Education 8-
22
UHM General Education Core and Graduation Requirements 23-
27
Graduate Education 28-
45
Student Life 46-
58
Tuition, Fees, and Financial Aid 59-
69
Degrees and Certificates 70-
71

ACADEMIC UNITS

Architecture 72-
76
Arts & Sciences, AMST-IT 77-
122
Arts & Sciences, JOUR-ZOOL 122-
175
Business Administration 176-
185
Education
186-
207
Engineering 208-
216
Hawaiian, Asian, and Pacific Studies 217-
225
Health Sciences and Social Welfare 226
Interdisciplinary Programs 227-
233
Law 234-
236
Medicine 237-
255
Nursing 256-
266
Ocean and Earth Science and Technology 267-
284
Outreach College 285-
288
Public Health 289-
292
ROTC Programs 293-
294
Social Work
295-
297
Travel Industry Management 298-
303
Tropical Agriculture and Human Resources 304-
324
Instructional Support, Research, and Service Units  478-
483

courses

Overview 325
A - E 326-
379
F - N 379-
427
O - Z 427-
477

personnel

Administration 484-
485
Endowed Chairs and Distinguished Professorships 486
Faculty 486-
510
Emeriti Faculty 511-
517
Instructional Support, Research, and Service Units Staff 518-
527

reference

Appendix 528-
532
Glossary 533-
535
Campus Map

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Last updated 6/28/99

 

College of Business Administration
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 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.

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 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 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.


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