| ACC124: Principles of Accounting I |
| Credits: 3 |
| ACC 124 introduces basic accounting principles and practices for service and merchandising businesses. Areas include: accounting as an information system, the accounting cycle, financial statements, internal control, current and long-term assets, and current liabilities and payroll. Special emphasis will be placed upon the practical application of accounting principles. |
| Prereq: Qualification for ENG 22 or qualification for a higher-level English course., Coreq: - |
| ACC125: Principles of Accounting II |
| Credits: 3 |
| ACC 125 continues the study of financial accounting procedures. Areas include: long-term assets, long-term liabilities, accounting for corporations and/or partnerships. |
| Prereq: A grade of C or higher in ACC 124 and qualification for ENG 22 or qualification for a higher-level English course., Coreq: - |
| ACC132: Payroll and Hawai‘i General Excise Taxes |
| Credits: 3 |
| ACC 132 introduces principles, manual and computerized procedures, and terminology for business application of payroll accounting. This course also teaches students to prepare federal and Hawai`i state forms for payroll taxes and the Hawai`i General Excise and Use Tax. The course content of ACC 132 prepare students for the payroll certification examinations offered by the American Payroll Association, such as Fundamental Payroll Certification (FPC) and/or Certified Payroll Professional (CPP). This course is designed as a recommended course for certain advanced ACC courses, but also serves those students seeking immediate employment as payroll clerks. |
| Prereq: Concurrent enrollment in ACC 124 or concurrent enrollment in ACC 201 or consent of instructor., Coreq: - |
| ACC134: Individual Income Tax Preparation |
| Credits: 3 |
| ACC 134 introduces the preparation of federal and state of Hawai‘i individual income tax returns with an emphasis on 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. Student will learn to conduct basic tax research using online tax research database and resources. Student will also learn to prepare tax returns both manually and by using commercial tax software such as CCH Prosystem fx (CCH, Commercial Clearing House, a division of Wolters Kluwer). |
| Prereq: Qualification for ENG 21 or qualification for ENG 22 or qualification for ESOL 94F or qualification for ESOL 94S or qualification for an equivalent course., Coreq: - |
| ACC137: Business Income Tax Preparation |
| Credits: 3 |
| ACC 137 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 database and resources. The student will also learn to prepare tax returns both manually and by using commercial tax software such as CCH Prosystem fx (R) (CCH, Commercial Clearing House, a division of Wolters Kluwer). |
| Prereq: A grade of C or higher in ACC 134 or consent of instructor., Coreq: - |
| ACC201: Introduction to Financial Accounting |
| Credits: 3 |
| ACC 201 introduces accounting principles and practices used to record and communicate financial information. Methods for valuating assets, liabilities, and equity of an organization will be analyzed. The student will be introduced to the purpose and fundamentals of ethics and internal controls. |
| Prereq: Qualification for ENG 100 or qualification for ESL 100 or qualification for an equivalent course., Coreq: - |
| ACC202: Introduction to Managerial Accounting |
| Credits: 3 |
| ACC 202 introduces managerial accounting methods for evaluating performance including cost accounting, budgeting, break-even analysis, ratio analysis, standard cost systems, and reporting for internal decision making. |
| Prereq: A grade of C or higher in ACC 201 or a grade of C or higher in both ACC 124 and ACC 125., Coreq: - |
| ACC221: Practical Intermediate Accounting |
| Credits: 3 |
| ACC 221 provides in-depth coverage of Generally Accepted Accounting Principles (GAAP) students learned in ACC 201. Student will learn to apply GAAP recording and reporting requirements through practice sets and financial accounting research using industry standard tools such as the Financial Accounting Standards Board (FASB) Accounting Standards Codification® Professional View. Students also begin to organize accounting information using spreadsheets, and explore Enterprise Content Management Systems such as CCH Engagement. |
| Prereq: Credit or concurrent enrollment in ENG 100 or credit or concurrent enrollment in ESL 100; and a grade of C or higher in both ACC 124 and ACC 125 or a grade of C or higher in ACC 201. Prerequisites may be waived by the consent of Accounting Program Coordinator or Business, Legal & Technology Education Department Chairperson., Coreq: - |
| ACC231: (Alpha) Professional Skills |
| Credits: 3 |
| ACC 231(Alpha) covers the major hands-on practical skills paraprofessional accountants need to know. As the accounting function evolves over time, topics covered in this course may vary in order to maintain currency with industry standards. Course coverage emphasizes timely real world situations and provides an opportunity for students to integrate new skills with competencies learned in prerequisite courses. Concepts will be discussed, demonstrated, exercised, and applied primarily through case studies and fieldwork. Successful students will be able to effectively demonstrate use of their business analytical, teamwork, interpersonal and communication skills - all at a paraprofessional accountant level. |
| Prereq: A grade of C or higher in ENG 100 or a grade of C or higher in ESL 100; and credit or concurrent enrollment in ACC 134 and a grade of C or higher in ACC 221 and credit or concurrent enrollment in ACC 255; and a grade of C or higher in ICS 100 or a grade of C or higher in ICS 101; and a grade of C or higher in SP 151 or a grade of C or higher in SP 181 or a grade of C or higher in SP 251. Prerequisites may be waived by the consent of Accounting Program Coordinator or Business, Legal & Technology Education Department Chairperson., Coreq: - |
| ACC231B: Professional Skills: Research, Workpapers, and Systems Simulation |
| Credits: 3 |
| ACC 231B emphasizes real world situations and provides an opportunity for students to demonstrate outcomes of their learning, critically assess and appropriately apply what has been learned. Through problem-based hands-on learning using industry standard tools such as CCH Accounting Research Manager(R), FASB Accounting Standards Codification(R), CCH Tax Research Consultant Lite(R), and CCH ProSystem fx Engagement(R), students will research financial accounting, taxation, and enterprise content management issues. At the paraprofessional accountant level, students will utilize their business teamwork principles, interpersonal and communication skills to solve business problems. |
| Prereq: A grade of C or higher in ENG 100 or a grade of C or higher in ESL 100; and a grade of C or higher in ACC 134 and a grade of C or higher in ACC 221 and credit or concurrent enrollment in ACC 255; and a grade of C or higher in ICS 100 or a grade of C or higher in ICS 101 or a grade of C or higher in a higher-level information and computer sciences course; and a grade of C or higher in SP 151 or a grade of C or higher in SP 181 or a grade of C or higher in SP 251. Prerequisites may be waived by the consent of Accounting Program Coordinator or Business, Legal & Technology Education Department Chairperson., Coreq: - |
| ACC251: (Alpha) Accounting Information Systems Using Midrange Applications |
| Credits: 3 |
| ACC 251 (Alpha) provides hands-on training in the administration of a moderately sophisticated accounting system. The selected accounting software is a comprehensive business management suite for manufacturers and distributors built on the client/server architecture. The primary industry standard functions of the software will be covered. Dependent on software architecture and user interface, these may include Modules such as Accounts Receivable, General Ledger, etc. or they may include Series such as Financial, Sales, Purchasing, Inventory, etc. Concepts will be discussed, demonstrated, exercised, and applied in classroom activities and case studies. Accounting information system technologies, accounting process information flows, and the major risks and controls associated with these processes will be investigated. Students will be able to describe and document how data is captured, processed, stored, and accessed for generating business documents, management information, and business reports. |
| Prereq: A grade of C or higher in ACC 202 and a grade of C or higher in ACC 252; and a grade of C or higher in ENG 100 or a grade of C or higher in ESL 100; and a grade of C or higher in ICS 100 or a grade of C or higher in ICS 101; and a grade of C or higher in SP 151 or a grade of C or higher in SP 181 or a grade of C or higher in SP 251. Prerequisites may be waived by the consent of instructor, the Accounting Program Coordinator, or the Business, Legal & Technology Education Department Chairperson., Coreq: - |
| ACC251C: Accounting Information Systems - Sage |
| Credits: 3 |
| ACC 251C provides hands-on training in the administration of a moderately sophisticated accounting system. Sage 100 ERP is a comprehensive business management suite for manufacturers and distributors built on the client/server architecture. The following Sage 100 ERP modules are covered: Core Modules: Library Master; General Ledger; Accounts Payable, and Accounts Receivable. Distribution Modules: Sales Order; Purchase Order, and Inventory Management. Concepts will be discussed, demonstrated, exercised, and applied in classroom activities and case studies. Accounting information system technologies, accounting process information flows, and the major risks and controls associated with these processes will be investigated. Students will be able to describe and document how data is captured, processed, stored, and accessed for generating business documents, management information, and business reports. |
| Prereq: A grade of C or higher in ACC 202 and a grade of C or higher in ACC 252; and a grade of C or higher in ENG 100 or a grade of C or higher in ESL 100; and a grade of C or higher in ICS 100 or a grade of C or higher in ICS 101; and a grade of C or higher in SP 151 or a grade of C or higher in SP 251. Prerequisites may be waived by the consent of instructor, Accounting Program Coordinator or Business, Legal, & Technology Education Department Chairperson., Coreq: - |
| ACC252: Using QuickBooks® in Accounting |
| Credits: 3 |
| ACC 252 provides hands-on approach to computerized accounting using QuickBooks®. This course applies previously acquired accounting skills and knowledge in a computerized environment to setup and maintain accounting records. Emphasis will be placed on the application of QuickBooks® to the accounting cycle. This course also presents the basic concepts of an accounting information system and methods to document such systems. The course content of ACC 252 prepares students for the QuickBooks® Certification Examination. |
| Prereq: Credit or concurrent enrollment in ACC 124 or credit or concurrent enrollment in ACC 125 or credit or concurrent enrollment in ACC 201; and credit or concurrent enrollment in ICS 100 or credit or concurrent enrollment in ICS 101 or consent of instructor., Coreq: - |
| ACC255: Using Excel® in Accounting |
| Credits: 3 |
| ACC 255 provides hands-on training in the use of spreadsheets to solve accounting problems. Coursework involves application of previously acquired accounting skills and knowledge with emphasis on financial and managerial accounting. This course also reviews basic database concepts, and introduces basic Data Analytics concepts and applications in accounting. |
| Prereq: A grade of C or higher in ACC 201 or a grade of C of higher in both ACC 124 and ACC 125; and credit or concurrent enrollment in ICS 101; and credit or concurrent enrollment in BUS 100 or credit or concurrent enrollment in BUS 250 or credit or concurrent enrollment in Math 115. Prerequisites may be waived by the consent of instructor, Accounting Program Coordinator or Business, Legal, & Technology Education Department Chairperson., Coreq: - |
| ACC261: (Alpha) Accounting Information and Management Systems Topics |
| Credits: 3 |
| ACC 261 (Alpha) covers the hottest accounting technology trends impacting accounting information and management systems. Topics are selected based on high wage, high demand career opportunities currently available in industry. The course is designed to enhance the ability of students to think critically and to develop the knowledge, skills and attitudes necessary to compete effectively in the rapidly changing world of accounting information technology. Students will research and present how companies are using the selected emerging technologies to enhance their accounting information and management systems. |
| Prereq: A grade of C or higher in ACC 252 and a grade of C or higher in ACC 255; and a grade of C or higher in BUS 100 or a grade of C or higher in BUS 250 or a grade of C or higher in MATH 115; and a grade of C or higher in ENG 100 or a grade of C or higher in ESL 100; and a grade of C or higher in ICS 101; and a grade of C or higher in SP 151 or a grade of C or higher in SP 251. Prerequisites may be waived by the consent of instructor, the Accounting Program Coordinator, or the Business, Legal & Technology Education Department Chairperson., Coreq: - |
| ACC293: Accounting Internship |
| Credits: 3 |
| ACC 293 is an internship course involving a student to employer (or sponsoring organization) cooperative arrangement that integrates classroom learning with supervised, structured practical work experience. In addition, employment-seeking skills such as job search, resume writing, interviewing, application form filling, professional attitude and attire will be emphasized. A student's background knowledge and skills are considered when recommending students for available positions. This course offers the opportunity for students to apply and further develop workplace soft skills and accounting skills. |
| Prereq: Credit or concurrent enrollment in ACC 231B or credit in ACC 251B or credit or concurrent enrollment in ACC 251C. Prerequisites may be waived by the consent of instructor, Accounting Program Coordinator or Business, Legal, & Technology Education Department Chairperson., Coreq: - |
|
