ACC 201: Introduction to Financial Accounting Introduces accounting principles and practices used to record and communicate financial information. Analyzes methods for valuating assets, liabilities, and equity of an organization. (Letter and Audit grades only.) Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: 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. ACC 202: Introduction to Managerial Accounting Introduces methods for evaluating financial performance, including cost accounting, budget, breakeven analysis, ratio analysis, and sources and uses of funds. (Letter and Audit grades only.) Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: ACC 124 and 125, or ACC 201, or consent. ACC 252: Using QuickBooks® in Accounting 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: Prereq or coreq: ACC 125/201, and BUSN 150 or ICS 101, both with C or better or consent. Prerequisites or Corequisites: ACC 125/201, and BUSN 150 or ICS 101, both with C or better, or consent.
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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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: ACC 202 (or concurrent) and either BUSN 150 or ICS 101, both 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 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. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00 Prerequisites: ACC 202, or consent.
Administration of Justice The Administration of Justice program serves the following broad purposes: to provide general academic knowledge, concepts, and theory pertaining to the criminal justice system; to meet the pre-service needs of those preparing for careers in law enforcement, private security, or other field related to administration of justice; and to meet in-service educational and training needs of professionals in the administration of justice field. Police Officers may receive up to 21 Administration of Justice credits for completing basic police training as required by government law enforcement agencies, after successfully earning 12 college credits at UH Maui College. Contact the Program Coordinator, Ryan Daniels, at 984-3224 or by email at ryanbkd@hawaii.edu for more information. AJ 101: Introduction to Administration of Justice Examines history and philosophy of the administration of justice in United States with overview of major sub-systems within the criminal justice system: law enforcement, courts, and corrections. Examines expectations and interrelationships of officials, theories of crime, punishment, and rehabilitation. Surveys career opportunities. Credits: 3 Lecture Hours: 45 Teaching Equivalent: 3.00
