Course Descriptions 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 Program Coordinator, Kelly Watanabe at 984-3750 or by email at kellyaw@hawaii.edu for more information.
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ACC 124: Principles of Accounting I 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, and internal control, current and/or long-term assets, current liabilities and payroll. Special emphasis will be placed upon the practical application of accounting principles. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: 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 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: Prereq or coreq: ACC 124 or ACC 201 (or concurrent), or consent. Prerequisites or Corequisites: 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: ACC 134 with grade C or better, or consent. ACC 193v Applies skills to the workplace in an occupation within the student's area of interest. See Special Curricula - Cooperative Education for more information.
