ACC 124 : Principles of Accounting I
Credits
3Prerequisites
ENG 19 with grade C or better or placement at least ENG 22, and MATH 75X with grade C or better or placement at least MATH 82, or consent.
The Accounting program at UH Maui College is designed to prepare students for entry-level positions in the accounting profession within government and private business. Students who select the Accounting program should have the interest and aptitude for computational work. Students are prepared to work as an Account Clerk or Accounting Assistant with completion of the Certificate of Achievement (30 credits), and as a Bookkeeper with completion of the Associate in Applied Science degree (61 credits). With additional education, graduates of this program may become an Accountant or Auditor.
Students planning to transfer to the UH Maui College ABIT program, the UH Mānoa Shidler College of Business, or to business programs at UH Hilo, UH West Oahu, or another college should see a counselor about the requirements for entrance to these schools. These colleges have specific entrance requirements and not all Accounting program courses fulfill these requirements or are transferable. Accounting majors are required to earn a letter grade of C or better (or credit-by-exam) for Accounting courses.
Contact the Accounting Program Coordinator Aubrey Weston at 808-984-3470 or email at aubrey77@hawaii.edu for more information.
ENG 19 with grade C or better or placement at least ENG 22, and MATH 75X with grade C or better or placement at least MATH 82, or consent.
ACC 124 with grade C or better, or consent.
Introduces principles, manual and computerized procedures, and terminology for business applications of payroll accounting. Includes preparation and filing of federal and Hawai‘i state forms for payroll taxes and Hawai‘i General Excise and Use Tax.
Prereq or coreq: ACC 124 or ACC 201 (or concurrent), or consent.
ENG 22 with grade C or better, or placement at ENG 100, or consent.
ACC 134 with grade C or better, or consent.
Applies skills to the workplace in an occupation within the student's area of interest. See Special Curricula - Cooperative Education for more information.
ACC 124 with grade C or better; or both ENG 22 with grade C or better (or placement at ENG 100) and MATH 75X with grade C or better (or placement at least MATH 82); or consent.
Introduces methods for evaluating financial performance, including cost accounting, budget, break-even analysis, ratio analysis, and sources and uses of funds. (Letter and Audit grades only.)
ACC 125 or ACC 201, or consent.
Provides “hands-on” approach to computerized accounting using QuickBooks®. Applies previously acquired accounting skills and knowledge in a computerized environment to set up and maintain accounting records. Emphasis will be placed on the application of QuickBooks® to the accounting cycle.
Prereq or coreq: ACC 125/201, and BUSN 150 or ICS 101, both with C or better or consent.
ACC 202 (or concurrent) and either BUSN 150 or ICS 101, both with grade C or better, or consent.
ACC 132, 134, and 202, all with grade C or better, and ACC 255 (or concurrent), or consent.
Emphasizes the application of generally accepted accounting principles to the preparation and use of financial statements in decision-making. Special emphasis placed on recognition and measurement of revenues, cash, receivables, inventories, property, plant and equipment, depreciation and depletion, and intangibles. Includes use of spreadsheets.
ACC 202, or consent.