Accounting

PROGRAM INFORMATION

UH West O‘ahu offers a Bachelor of Arts in Business Administration with a concentration in Accounting. The Accounting curriculum is designed to provide students with a comprehensive understanding of accounting and the skills necessary to analyze, evaluate and report financial information as well as identify local and international issues that affect the business environment. The program is offered in-class and through distance learning instruction.

CAREERS & EARNING POTENTIAL

A bachelor’s degree in Accounting opens many opportunities for positions in public accounting firms, government offices, private companies and non-profit organizations. There is a significant demand for accounting professionals due to the importance of financial information for all industries. Accounting graduates follow diverse careers paths working as independent and internal auditors, tax specialists, bank examiners, treasurers, controllers and financial executives. Careers in public accounting include auditing, tax practice and business consulting. Starting salaries range from $40,000 to $55,000 depending on the size and clientele of the firm.

Graduates may also pursue designation as a Certified Public Accountant (CPA), earned through the successful completion of a bachelor’s degree, the required number of years of accountancy work experience and passing the American Institute of Certified Public Accountants Uniform CPA Examination. The educational requirements for certification vary by state. The State of Hawai‘i requires 150 college credit hours including 18 credits of upper division accounting courses.

Accounting positions in the private sector involve financial reporting responsibilities, internal audit and tax practice. Starting salaries in the private sector vary based on the size of the company and the specific job responsibilities. Graduates may also pursue a Master of Accounting, Master of Science in Taxation, or a Master of Business Administration degree.

FEATURED COURSES

BUSA 312 Intermediate Financial Accounting I
This course covers areas from accounting process and the application of generally accepted accounting principles to the preparation of general purpose financial statements, with special emphasis upon the recognition and measurement of cash, receivables, inventories, property, plant and equipment, depreciation and depletion, and intangibles.

BUSA 318 Intermediate Managerial Accounting
The focus of this course examines the output of cost accounting systems relevant to managerial decision-making, planning, and control. Topics include job order, process, direct and standard cost systems, with emphasis on the creative application and analysis of costs.

BUSA 319 Federal Individual Taxation
This course examines federal taxation of individuals, including individual tax formula, gross income, inclusions, exclusions, deductions, exemptions, and tax credits.

BUSA 415 Auditing
Emphasis of this course is on reporting standards, internal control, evidence, statistical sampling, and EDP audits, with a discussion of auditing concepts, including standards, objectives and ethics for external auditors.

BUSA 416 Accounting Information Systems
Introduction of the basic theoretical, conceptual, and practical aspects of the accounting information system. The course will emphasize the design, use, management, audit, and maintenance of such systems, including the latest developments. The course includes hands-on microcomputer spreadsheet and general ledger and associated computer applications.

BUSA 419 Corporate and Partnership Tax
The major focus of this course will be upon the conceptual and legal underpinnings of the Internal Revenue Code, with an introduction to the federal income tax structure as it applies to corporations and partnerships.

INTERNSHIPS

UH West O‘ahu accounting students have interned or obtained jobs at a number of prestigious companies and organizations including:

  • PricewaterhouseCoopers LLP
  • Deloitte & Touche LLP
  • Hawaiian Electric Company
  • Matson Navigation Company
  • Ernst & Young LLP
  • Department of Defense
  • Internal Revenue Service
  • Grant Thornton LLP
  • Nishihama & Kishida CPAs, Inc.
  • KPMG

FACULTY CONTACTS

Dr. Franklin Kudo, Associate Professor
(808) 689-2331
fkudo@hawaii.edu

Katie Landgraf, Instructor
(808) 689-2382
katiebl@hawaii.edu