College of Business and Economics, Koleke Pāʻoihana a Kālaihoʻokele Waiwai

Master Syllabus: ACC 201 - Financial Accounting

College of Business and Economics, University of Hawaiʻi at Hilo
(Revised 1/25/2012)

On this page:

I. Catalog Description

  • ACC 201 Intro to Financial Accounting (3) Accounting theory and methods used to record and report financial information; methods for valuing the assets, liabilities, and ownership of an organization.
  • Prerequisites: None

II. Course Learning Outcomes

Upon completion of this course, students should be able to:

  1. Demonstrate application of the accounting cycle.
  2. Prepare basic financial statements.
  3. Discuss internal controls.
  4. Perform basic financial statement analysis.

III. Course Materials

Typical texts for this course are “Financial Accounting” Edition by Harrison, Horngren, and Thomas. Supplementary materials might include MyAccountingLab.

IV. Teaching Methods

Generally this introductory course will rely on exercises worked on-line and in class and Lectures. Student questions are strongly encouraged.

V. Evaluation Tools

Individual student performance for purposes of grade assignment will typically be based primarily on examinations and/or quizzes. Homework assignments may also make up a portion of the individual student evaluations.


Download ACC 201 Master Syllabus (PDF)