The Shidler College of Business

[search]
Academic Programs

Electives

MAcc students must complete seven of Accounting elective courses from the following.

ACC 407 Taxation of Business Entities (3)

A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 401 with C- or better.

ACC 413 Law for the Accountant (3)

Intensive study of areas of law of importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant's legal liability. Pre: BLAW 200 or consent.

ACC 415 Advanced Financial Accounting (3)

Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 323 with C- or better.

ACC 631 Tax of Partners/Partnerships (2)

Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 407 with C- or better.

ACC 638 Estate and Gift Taxation and Planning (2)

Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401 or 584 with C- or better, or consent.

ACC 639 Multijurisdictional Taxation (2)

Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. Pre: 401 with C- or better.

ACC 695 Accounting Internship (V)

On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty advisor required. Pre: consent.

In addition, ACC 602-605 provide one credit for completing CPA review for each part of the CPA exam.

 (Acc 638 and 639 usually alternate every other summer)

Electives

Six credits of electives can come from the accounting electives above or the following:

  • 400 to 600 level courses from the Shidler College of Business
    (BLW, FIN, ITM, MGT, MKT, RE), UH-Manoa Richardson School of Law, or Communicology (formerly Speech).
    • MAcc students may enroll in a maximum of 12 credits of 400-level courses for course credit. Because two credits are required core courses (ACC 465), only 10 credits of 400-level courses maybe taken as elective courses.
    • MAcc students may transfer up to nine credit hours of equivalent graduate-level coursework (600-800 level) from an AACSB-accredited program (if "B" or better) with the approval of the SOA Director and Shidler College Master Programs Director, and requested before the start of the second semester.