Associate in Applied Science
Accounting
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 aubrey77@hawaii.edu for more information.
Program Learning Outcomes
- Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following generally accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.
- Demonstrate satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.
- Demonstrate satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.
Degrees and Certificates
-
Accounting (AAS), -
Accounting (CA), Certificate of Achievement
Course Descriptions
ACC 124: Principles of Accounting I
Introduces basic financial accounting principles and practices for service and merchandising businesses. Topics include analyzing transactions, applying debits and credits, completing the accounting cycle, implementing internal controls, and identifying financial statements and their purposes. Emphasis is on the practical application of accounting principles.
ACC 125: Principles of Accounting II
Continues the study of financial accounting procedures. Areas include: long-term assets, long-term liabilities, accounting for corporations and/or partnerships.
Prerequisites
ACC 124 with grade C or better, or consent.
ACC 132: Payroll & Hawai‘i General Excise Tax
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.
Prerequisites
ACC 124 or ACC 201 (or concurrent), or consent.
Prerequisite or Corequisite
ACC 124 or ACC 201 (or concurrent), or consent.
ACC 134: Individual Income Tax Preparation
Introduces the preparation of federal and State of Hawai‘i individual income tax returns with an emphasis on tax laws 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.
Prerequisites
ENG 22 with grade C or better, or placement at ENG 100, or consent.
ACC 137: Business Income Tax Preparation
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. The student will learn to conduct basic tax research using online databases and resources. The student will also learn to prepare tax returns both manually and using commercial tax software.
Prerequisites
ACC 134 with grade C or better, or consent.
ACC 193v
Subject
Applies skills to the workplace in an occupation within the student's area of interest. See Special Curricula - Cooperative Education for more information.
ACC 201: Introduction to Financial Accounting
Introduces accounting principles, theories, and practices used to record and communicate financial information. Analyzes methods of valuing assets, liabilities, and ownership of an organization.
ACC 202: Introduction to Managerial Accounting
Introduces managerial and cost accounting concepts used to analyze and evaluate business performance. Emphasizes the use of accounting information for internal planning, control, and decision-making. Topics include cost behavior, cost–volume–profit analysis, budgeting, performance evaluation, and costing systems for manufacturing and service organizations.
Prerequisites
ACC 201 with grade C or better, or consent.
ACC 252: Using QuickBooks® in Accounting
Applies accounting principles using QuickBooks Online to record, reconcile, and analyze business transactions. Emphasizes developing proficiency in maintaining accurate financial records, generating reports, and completing the accounting cycle. Students gain hands-on experience in QuickBooks Online and are prepared for industry-recognized certification.
Prerequisites
ACC 124 (or concurrent) or ACC 201 (or concurrent), either with grade C or better, or consent.
ACC 255: Using Excel in Accounting
Provides “hands-on” training in the use of spreadsheets on computers to solve accounting problems. Applies previously acquired accounting skills and knowledge. Emphasizes financial and managerial accounting.
Prerequisites
ACC 202 (or concurrent) and either BUSN 150 or ICS 101, both with grade C or better, or consent.
ACC 293: Accounting Internship
Subject
Applies skills to the workplace in an occupation within the student's area of interest. See Special Curricula - Cooperative Education for more information.
Recommended Prep
Upon enrolling in the internship class, contact the faculty to prepare at least 4-6 weeks prior to the start of the class.
Prerequisites
ACC 124 or ACC 201, either with grade C or better, or consent.
ACC 295: Accounting Capstone
Provides an opportunity to demonstrate the knowledge and understanding gained during the Accounting program. Includes projects on financial, managerial, payroll accounting, and income tax preparation with use of computers. Emphasizes the use of ethics in business decisions.
Prerequisites
ACC 132, 134, and 202, all with grade C or better, and ACC 255 (or concurrent), or consent.
ACC 300: Intermediate Financial Accounting I
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.
Prerequisites
ACC 201 with grade C or better, or consent.