Associate in Science, Accounting
Sample Schedule

Year 1

Fall Semester (15 credits)
ACC 201 Introduction to Financial Accounting or ACC 124 Principles of Accounting (3) **
BUS 250, BUSN 188, MATH 103*, MATH 115 (Options) (3)
MGT 121 Service Excellence (3)
SP 151 Personal and Public Speech or SP 251 Principles of Effective Public Speaking (3)
BUS 101 Business Information Systems (3)
Spring Semester (16 credits)
ACC 202 Introduction to Managerial Accounting or ACC 125 Principles of Accounting II (3) **
ENG 100 Composition 1 (3)
BUS 120 Principles of Business (3)
ACC 132 Payroll and Hawaiʻi General Excise Tax (3)
ACC 252 Using Quickbooks in Accounting (3)
BUSN 166 Professional Employment Preparation (1)

Year 2

Fall Semester (15 credits)
Business Elective for students who completed ACC 201 Introduction to Financial Accounting, and Accounting 202 Introduction to Managerial Accounting with a C or higher (students who completed ACC 124 and ACC 125 need to take ACC 202) (3)
ACC 134 Individual Income Tax Preparation (3)***
ECON 131 Principles of Macroeconomics or ECON 130 Principles of Microeconomics ​or​ ECON 120 Introductions to Economics (3)
ENG 209 Business Writing (3)
Natural Science Elective (DB or DP) (3)
Spring Semester (14 credits)
ACC 255 Using Excel® in Accounting (3)
BLAW 200 Legal Environment of Business (3)
BUSN 193V Cooperative Education (1)
Arts and Humanities Elective (DA or DH) (3)
Business Elective 2 (4)


  1. *MATH 103 is articulated with UH West Oʻahu as a General Education Foundations Symbolic Reasoning (FS) course and will satisfy the lower division math requirement for the Bachelor of Arts in Business Administration, Accounting degree.
  2. **Combinations of Introductory Accounting Courses for the Associate in Science Degree:
    1. ACC 201 and ACC 202
    2. ACC 124, ACC 125, and ACC 202
  3. The sequence of ACC 124, 125 and 202 is equivalent to the sequence of ACC 201 and 202 and vice versa. Therefore, credit will not be given for both sequences. A student who has completed ACC 124 or ACC 125 may not use ACC 201 as an elective for any AS or AAS degree. Similarly, a student who has completed ACC 201 may not use ACC 124 and ACC 125 as an elective for any AA degree.
  4. ***Highly Recommended, in addition to degree requirements:
    1. ACC 137 Business Income Tax Preparation (3)
  5. Any course with ACC, BLAW, BUS, BUSN, FIN, ECOM, HIT, HOST, MGT, MKT, or TIM alphas may be taken.
  6. In order to obtain an accounting certificate or degree, students must pass all required accounting courses with a grade of "C" or better. Recommended schedules for full-time students: please see an academic advisor for help in choosing ACC 124 or ACC 201.