This major is for those students
who like the challenges of demystifying puzzles as well as problem
solving. Students in this major are well prepared to seek positions
in public accounting, private industry, government service,and
not-for-profit organizations. Internships are available and
may be considered as an elective for the major. In addition,
the curriculum is designed to include the necessary academic
content required to sit for professional examinations. To support
the academic program, there is an active Accounting Club that
creates opportunities to interact with practicing accountants.
Alumni are employed by the Big Five, regional, and local CPA
firms; by public and private corporations; and by various government
and non-government agencies.
Program Objectives
Candidates
for the degree will be able to demonstrate:
Understanding
of the processes by which companies, governments and non-profit
organizations conduct and report financial activities. These processes
include transactions involving
Customers
or users of goods and services.
Suppliers/vendors,
landlords, banks, tax agencies and others.
Employees,
including payroll.
Inventory
Cash
Receipts and Payments.
Understanding
of the potential uses of accounting reports for
Evaluation
of financial performance by managers, inventors, creditors,
government agencies, analysts and other users.
Analysis
of cash flows.
Planning
and control of internal operations by decision makers.
Knowledge
of Current Generally Accepted Accounting Principles (GAAP)
The
process by which the Financial and International Accounting
Standards Boards develop new standards.
Ability
to apply Accounting standards to contemporary financial reporting
issues.
Knowledge
of Current Generally Accepted Auditing Standards
The
process by which the American st1:place>institute
of CPAs develops new auditing
standards.
Ability
to apply Auditing standards to Audit and Attest engagements.
Knowledge
of Current Federal Tax Laws
The
process by which tax systems are developed by legislatures,
administered by governmental agencies and interpreted by the
judicial branch of governments.
Ability
to apply currents tax laws.
Ability
to conduct research of tax laws, rules and court cases related
to individual and business tax issues.
Knowledge
of Accounting Information Systems and Accounting Software
Ability
to utilize information technology to research accounting issues.
Ability
to prepare financial and managerial accounting reports utilizing
current software.
Understanding
of control systems with a computerized environment.
Development
of skills and knowledge needed for success upon graduation.
Ability
to secure employment and perform successfully duties normally
performed by accounting majors.
Ability
to secure admissions to graduate degree programs.
Ability
to pass professional accounting certification examinations such
as CPA, CMA, CIA, CFM, CFE, CGFM, CISA
Development
of Ethical Standards to guide Personal Behavior
Knowledge
of laws, rules and codes of ethics established by government
and private accounting organizations.
Ability
to apply ethical standards to situations which accountants encounter
regularly.
Development
of Interpersonal and Communications Skills
Ability
to work effectively in team situations.
Ability
to write, speak and express thoughts persuasively and effectively.
Ability
to understand diverse cultures and interact effectively in a
global environment.
Bachelor
of Science in Business Administration
Major: Accounting
GENERAL
EDUCATION REQUIREMENTS (51-53 semester credits)
Kam, Thomas M.B.A., C.P.A.
Assistant Professor of Accounting and Finance
Graduate:
University of Hawaii at Manoa
Karbens, John Ed.D., M.B.A
Associate Professor of Accounting and Finance
Graduate:
University of Hawaii at Manoa
John Karbens, Ed.D., M.B.A, associate professor of accounting
and finance, was awarded a grant for his participation in
the Institute of Management Accountants Annual Conference
and Exposition, San Diego, California, June 2002.
Kawafuchi, Kurt J.D., L.L.M., M.B.A.
Attorney, Goodsill Anderson Quinn & Stifel
Adjunct Faculty in Accounting and Finance
Graduate:
University of Santa Clara
Undergraduate:
Georgetown University
Kelly, Lauren Ph.D.
Associate Professor of Accounting
Graduate:
Ph.D. from University of Alabama
M.B.A. from University of Bridgeport
M.S.A. from Ohio University
Undergraduate:
University of Bridgeport
Low, Colbert J.D., C.P.A.
Attorney and Certified Public Accountant, C. Low & Associates,
CPAs, Inc.
Adjunct Faculty in Accounting
Graduate:
University of California at Davis, King Hall School of Law
Undergraduate:
University of Washington
Low, Curtis M.A., C.P.A.
Certified Public Accountant, C. Low & Associates, CPAs,
Inc.
Adjunct Faculty in Accounting
Graduate:
University of Hawaii at Manoa
Matsuda, Craig M.B.A, B.A.
Assistant VP for Operations, AIG Hawaii Insurance
Adjunct Faculty in Accounting
Graduate:
University of Hawaii at Manoa
Miyasaki, Alison B.S., C.P.A.
Adjunct Faculty in Accounting
Undergraduate:
University of Hawaii, Hilo
Okuna, Pamela M.B.A., C.P.A.
Adjunct Faculty in Accounting
Graduate:
Chaminade University of Honolulu
Undergraduate:
Golden Gate University
Paglinawan, Ronald M.S.
EDP Auditor, First Hawaiian Bank
Adjunct Faculty in Accounting
Graduate:
University of Southern California
Pollock, David M.B.A.
Cost Engine, Hawaii Landscaping
Adjunct Faculty in Accounting
Graduate:
Hawaii Pacific University
Waddington, James M.B.A., C.P.A.
Assistant Professor of Accounting
Graduate:
University of Hawaii at Manoa
Wee, Warren M.B.A., Ph.D., C.P.A.
Associate Dean, College of Business Administration and Program
Chair for Accounting and Finance
Associate Professor of Accounting
Graduate:
University of Washington
Undergraduate:
University of Hawaii, Manoa
