acc

Accounting (ACC)

Interested in a career that every business needs? Accounting is an information system that measures business activities, prepares financial reports, and communicates the results to decision makers. UHMC’s Associate of Applied Science Degree (AAS) in Accounting program prepares students for careers as bookkeepers, accounting and payroll clerks. With further education, graduates of the program may become accountants or auditors. It can be completed in 2 years* (four full-time semesters).

DEGREES THAT CAN BE EARNED

Associate in Applied Science (AAS)
Certificate of Achievement (CA)

*Program length depends on student placement and credit load.

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 (60 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, Jan Moore, at 984-3468, or by email at moorejan@hawaii.edu for more information.

Upon successful completion of the ACC Program, the student should be able to:

    1. 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.
    2. Demonstrate satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.
    3. 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.
Accounting 124(3)**, 125(3)**, 132(3), 134(3)
Business/Communication 130(3)
English 100, 209(3,3)
Business Technology 150, or Information & Computer Science 101 or 115(3)
General Education elective(3) (See page 19.)
Business elective(3)***
All CA courses(30) plus:
Accounting 150(3), 202(3), 255(3), 295(3)
Business electives(6)***
Humanities elective(3)
Mathematics 103, 115, or higher(3)****
Natural Science elective(3) – except PHYS 50
Social Science elective(3)

Full-time students would take courses in this sequence:

First Semester (Fall)
*ACC 124 Principles of Accounting I**
*ACC 132 Payroll and Hawai`i General Excise Tax
*BUSN 150 Introduction to Business Computing, or
  ICS 101 Digital Tools for the Information World, or
  ICS 115 Microcomputer Applications
*ENG 100 Composition I
General Education elective
Total
Credits
3
3
 
 
3
3
3
15
Second Semester (Spring)
*ACC 125 Principles of Accounting II, or
  ACC 201 Introduction to Financial Accounting**
*ACC 134 Income Tax Preparation
*ENG 209 Business & Managerial Writing
*BUS/COM 130 Business Comminication – Oral
* Business elective***
Total
Credits
 
3
3
3
3
3
15
Third Semester (Fall)
ACC 150 Using Quickbooks in Accounting*
ACC 202 Managerial Accounting**
Business elective***
Humanities elective
Social Science elective
Total
Credits
3
3
3
3
3
15
Fourth Semester (Spring)
ACC 255 Using Spreadsheets in Accounting
ACC 295 Accounting Capstone
Business elective***
Natural Science elective – except PHYS 50
MATH 103, MATH 115, or higher****
Total
Credits
3
3
3
3
3
15
Grace C or better required in all ACC courses.

*Note:
Courses required for Certificate of Achievement.
**Note:
Option 1: ACC 124, ACC 125, and ACC 202;
Option 2: ACC 124, ACC 201, and ACC 202; or
Option 3: ACC 201, ACC 202, and Business elective(3).
***Note:
Prerequisite courses to program requirements may not be used as Business electives. Recommended: ACC 193v and/or BLAW 200.
****Note:
Mathematics 103 is required for transfer to UH West Oahu Business Administration.