Accounting (ACC)

This course introduces basic accounting principles and practices for service and/or merchandising types of businesses. Areas include accounting as an information system, the accounting cycle, financial statements, internal control, current and/or long-term assets, current liabilities, and payroll. Special emphasis will be placed upon the practical application of accounting principles.

This course continues the study of financial accounting procedures. Areas include: long-term assets, long-term liabilities, accounting for corporations and/or partnerships. The statement of cash flows and financial statement analysis may be covered.

This course introduces basic accounting principles and practices for manufacturing businesses and introduces basic principles and practices of managerial accounting. Areas include financial statement analysis, cost accounting, budgeting, standard cost systems, break-even analysis, responsibility accounting, and capital budgeting.

This course introduces principles, manual and computerized procedures, and terminology for business applications of payroll accounting. Areas include preparation of federal and Hawai‘i state forms for payroll taxes and the Hawai‘i General Excise and Use Tax.

This course introduces the preparation of federal and state of Hawai‘i individual income tax returns with an emphasis on tax law and regulations and their application to the tax returns. This course is intended for an individual preparing basic tax returns under the supervision of an accounting professional.

This course introduces Federal and Hawai‘i tax laws and regulations and basic return preparation for business entities. This course is intended for an individual preparing basic tax returns under the supervision of an accounting professional.

Cooperative Education provides practical career-related work experience through a program used nationally in colleges and universities to apply classroom knowledge and to develop job competencies. Full-time or part-time work (with or without compensation) in private and public sectors is utilized for this program. The number of credits earned depends upon the number of hours spent at the job station during the semester.

This course is an introduction to accounting principles and practices used to record and communicate financial information and to analyze methods for valuating assets, liabilities, and equity of an organization.

This course is an introduction to managerial accounting methods for evaluating performance including cost accounting, budgeting, break-even analysis, ratio analysis, standard cost systems, and reporting for internal decision making. Also included are principles and procedures relating to cash flow analysis and corporations.

This course provides a "hands-on" approach to computerized accounting using QuickBooks. Students will apply previously acquired accounting skills and knowledge in a computerized environment to set up and maintain accounting records. An emphasis will be placed on the application of QuickBooks to the accounting cycle.

This course provides hands-on training in the use of spreadsheets on computers to solve accounting problems. It applies previously acquired accounting skills and knowledge and emphasizes financial and managerial accounting. Additionally, students will develop the ability to use a numeric keypad to perform business computations.