University of Hawaii at Hilo Catalog 2013–2014

Requirements for the B.B.A. with Major in Accounting

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The BBA degree with Major in Accounting requires the successful completion of all core requirements for the BBA degree. Eighteen semester hours in Accounting must be earned in upper-division elective courses (numbered 300 or above), in place of the 18 semester hours in upper division business electives required as part of the BBA in General Business degree.

The Accounting Major (18 semester hours, all with “C” or better)

  1. Accounting Core: 12 semester hours as follows:
    • ACC 350 Intermediate Accounting I (3) (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
    • ACC 351 Intermediate Accounting II (3) (Pre: Admission to Professional Business Program, ACC 350 and junior standing)
    • ACC 352 Individual Income Tax (3) (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
    • ACC 454 Auditing (3) (Pre: Admission to Professional Business Program, ACC 350)
  2. Accounting Electives: 6 semester hours from the following:
    • ACC 353 Cost Accounting (3) (Pre: Admission to Professional Business Program, ACC 202 and junior standing)
    • ACC 354 Business Software (3) (Pre: Admission to Professional Business Program, ACC 202 and junior standing; Co-requisite registration with ACC 350)
    • ACC 355 Taxation of Business Entities (3) (Pre: Admission to Professional Business Program, ACC 352 and junior standing)
    • ACC 358 Governmental Accounting (3) (Pre: Admission to Professional Business Program, ACC 202)
    • ACC 450 Advanced Accounting (3) (Pre: Admission to Professional Business Program, ACC 351)
    • ACC 455 IT Auditing (3) (Pre: Admission to Professional Business Program, ACC 350)
    • ACC 494 Special Topics in Accounting (3) (Pre: varies with topic)

Note: The State of Hawaiʻi requires 150 semester hours of college to obtain a permit to practice as a Certified Public Accountant (CPA). Additional semester hours in business earned past the 121 semester hours required for the B.B.A. with Major in Accounting degree will apply towards this requirement.

Rev. 3/14/13