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

 

Courses: Accounting
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 Financial Accounting I (3) Accounting process and the application of generally accepted accounting principles to the preparation of financial statements, with special emphasis upon recognition and measurement of cash, receivables, and inventories. Pre: 202.

ACC 323 Financial Accounting II (3) Application of accounting standards to recognition and measurement of property, other assets, liabilities, contingencies, contributed capital, retained earnings, dilutive securities, investments and statement of cash flows. Pre: 321.

ACC 341 Accounting Information Systems (3) Analysis, design, and implementation of account-ing-based management information systems. Evaluating operating efficiency and effectiveness through internal auditing is also stressed. 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 & 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 406 Tax Research (3) Examines statutory, administrative, judicial, and secondary sources of tax information in-depth. Develops skills in finding, analyzing, and effectively communicating the results. Promotes lifelong learning. Credit not given for both 406 and 606. Pre: 417.

ACC 407 Taxation of Business Entities (3) Examines federal income tax provisions for business entities and their shareholders or partners regarding the formation, operation, and distributions from corporations, S corporations, and partnerships. Pre: 417.

ACC 414 Financial Accounting III (3) Accounting issues relating to revenue recognition, income taxes, pensions, leases, accounting changes and errors, analysis of financial statements, segment reporting requirements, and current issues. Pre: 323.

ACC 415 Advanced Financial Accounting (3) Complex accounting problems relating to mergers, consolidations, acquisitions, consolidated statements, partnerships, liquidations, corporate reorganizations and liquidations, estates, and trusts. Credit not given for both 415 and 615. Pre: 323.

ACC 417 Tax Concepts for Business (3) Examines federal income tax concepts, such as property transactions and their impact for business decisions. Promotes critical thinking. Pre: 202 or BUS 610.

ACC 418 Auditing & 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 and 341, or 611 and BUS 610; or consent.

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) Examines statutory, administrative, judicial, and secondary sources of tax information in-depth. Develops skills in finding, analyzing, and effectively communicating the results. Promotes lifelong learning. Credit not given for both 406 and 606. Pre: 417.

ACC 607 Taxation of Business Entities (3) Examines federal income tax provisions for business entities and their shareholders or partners regarding the formation, operation, and distribution from corporations, S corporations, and partnerships. Pre: 417.

ACC 609 Computers & 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: 341.

ACC 611 External Financial Reporting (3) This is an external financial reporting course only for non-accounting majors. It applies the financial accounting principles learned in BUS 610 to more complex transactions. Pre: 201 and 202, or BUS 610.

ACC 614 Advanced Financial Accounting (3) Accounting issues relating to revenue recognition, income taxes, pensions, leases, accounting changes and errors, analysis of financial statements, segment reporting, interim reporting requirements, and current isses. Credit not given for both 414 and 614. Pre: 323 or 611.

ACC 615 Consolidations/Multinational (3) Theory and practice related to complex accounting problems relating to global mergers, foreign currency transactions, consolidations, acquisitions, consolidated statements, partner-ships and liquidations. Credit not given for both 415 and 615. Pre: 323 or 611.

ACC 616 Accounting History & Theory (3) Historical development of accounting theory emphasizing pronouncements of AICPA, FASB, AAA, and SEC. Pre: 414.

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 406 and 625. Pre: 417.

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: 406 or 625, and 407.

ACC 633 Advanced Corporate Taxation (3) Examines advanced topics in corporate taxation particularly federal tax aspects of corporate liquidations, reorganizations, and division. Pre: 406 or 625, and 407.

ACC 638 Estate & Gift Taxes (3) Examines estate and gift tax provisions and basic planning techniques to save taxes. Overviews generationskipping transfer taxes and income taxes on estates and trusts. Pre: 406 or 625,and 407.

ACC 660 Analysis & 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: 414, 415, and completion of required track courses.

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 page of this section.


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