Accounting Requirements

Program Requirements

Associate in Science Degree in Accounting, 60 Credits

Course Alpha Course Title Credits
First Semester Requirements
ACC 124* or
ACC 201*
Principles of Accounting I (3) or
Intro to Financial Accounting (3)
3
BUSN 188 or
MATH 103***
Business Calculations (3) or
College Algebra (3)
3
MGT 121 Customer Service 3
SP 151 Personal and Public Speech 3
BUS 101 Business Information Systems 3
  Semester Credits 15
Second Semester Requirements
ACC 125* or
ACC 202*
Principles of Accounting II (3) or
Intro to Managerial Accounting (3)
3
ENG 100 Composition I or equivalent 3
ACC 252 Using Quickbooks in Accounting (Formerly ACC 150) 3
ACC 132 Payroll & Hawai‘i GE Tax 3
BUS 120 Principles of Business 3
BUSN 166 Professional Employment Preparation (AS students may take this in their fourth semester) 1
  Semester Credits 16
Third Semester Requirements
BUSINESS Business Elective for students who took ACC 201 and ACC 202. (Students who completed ACC 124 and ACC 125 need to take ACC 202.) 3
ACC 134 Individual Income Tax Preparation 3
ECON 131 or
ECON 130 or
ECON 120
Principles of Macroeconomics (3)
Principles of Microeconomics (3)
Introduction to Economics**(3)
3
ENG 209 Business Writing 3
Nat Science DB or DP course 3
  Semester Credits 15
Fourth Semester Requirements
ACC 255 Using Excel in Accounting 3
BLAW 200 Legal Environment of Business 3
BUSN 193V Cooperative Education 1
A & H DA or DH course 3
BUSINESS Business Elective
  • Highly Recommended: ACC 137 Business Income Tax Preparation (3)
  • Any course with ACC, BLAW, BUS, BUSN, FIN, ECOM, HIT, HOST, MGT, MKT, OR TIM alphas may be taken.
4
  Semester Credits 14
  Total Degree Credits 60

NOTES

*Combinations of Introductory Accounting Courses

  • For Certificate of Achievement: ACC 124 and ACC 125 or ACC 201 and ACC 202
  • For Associate in Science: ACC 201 and ACC 202 or ACC 124, ACC 125 and ACC 202

* The sequence of ACC 124, 125 and 202 is equivalent to the sequence of ACC 201 and 202 and vice versa. Therefore, credit will not be given for both sequences. A student who has completed ACC 124 or ACC 125 may not use ACC 201 as an elective for any AS or AAS degree. Similarly, a student who has completed ACC 201 may not use ACC 124 and ACC 125 as an elective for any AA degree.

** Not recommended for transfer to a four year program.

***MATH 103 is articulated with UH West O‘ahu as a General Education Foundations Symbolic Reasoning (FS) course and will satisfy the lower division math requirement for the Bachelor of Arts in Business Administration, Accounting degree.


Certificate of Achievement Accounting, 31 Credits

Course Alpha Course Title Credits
First Semester Requirements
ACC 124* or
ACC 201*
Principles of Accounting I (3)
Intro to Financial Accounting (3)
3
BUSN 188 Business Calculations (3) or MATH 103** College Algebra (3) 3
MGT 121 Customer Service 3
SP 151 Personal and Public Speech 3
BUS 101 Business Information Systems 3
  Semester Credits 15
Second Semester Requirements
ACC 125* or
ACC 202*
Principles of Accounting II (3)
Intro to Managerial Accounting (3)
3
ENG 100 Composition I or equivalent 3
ACC 252 Using Quickbooks in Accounting (Formerly ACC 150) 3
ACC 132 Payroll & Hawai‘i GE Tax 3
BUS 120 Principles of Business 3
BUSN 166 Professional Employment Preparation 1
  Semester Credits 16
  Total Credits 31

Certificate of Competence Small Business Accounting, 12 or 15 Credits

Course Alpha Course Title Credits
First Semester Requirements
ACC 201 or
ACC 124 and
ACC 125
Intro to Financial Accounting (3)
Principles of Accounting I (3)
Principles of Accounting II (3)
3 or 6
BUS 101 Business Information Systems 3
  Semester Credits 6 or 9
Second Semester Requirements
ACC 252 Using QuickBooks® in Accounting (Formerly ACC 150) 3
ACC 132 Payroll & Hawai‘i GE Tax 3
  Semester Credits 6
  Total Credits 12 or 15

Academic Subject Certificate, 15 credits

Course Alpha Course Title Credits
Core Courses
MGT 121 Customer Service 3
ACC 201* Introduction to Financial Accounting 3
ACC 202 Introduction to Managerial Accounting 3
Accounting Electives, select two
  • ACC 132 Payroll and Hawai‘i GE Tax (3)
  • ACC 134 Individual Income Tax Preparation (3)
  • ACC 252 Using QuickBooks® in Accounting (Formerly ACC 150) or ACC 255 Using Spreadsheets in Accounting (3)
6
Total Credits 15

NOTES on Academic Subject Certificate

  • *ACC 124 and ACC 125 can be taken to meet the ACC 201 requirement.
  • It is recommended that students take ECON 130 or ECON 131 as one of their Social Science courses in the AA liberal arts degree as both ECON 130 and ECON 131 are needed for students transferring to four-year business programs.
  • Such students are also recommended to take BUS 101 or ICS 101 as the technology prerequisite for the Shidler College of Business and UH-West O‘ahu.
  • It is also recommended that students planning to transfer to UH–West O‘ahu or UH–Mānoa review admission requirements for math and take the appropriate math course. Additional recommendations are that students take ENG 100 for written communication and SP 151 for oral communication.