Accounting

Welcome to the Accounting Program at Kaua'i Community College! 

The accounting curriculum promotes the dynamic yet practical nature of the accounting profession. An emphasis on the integration of knowledge and technology forms a solid foundation that will support versatile career and educational endeavors. Students are engaged in skills and competencies to succeed as paraprofessionals in business environments such as bookkeeping, payroll processing, tax preparation or supporting roles in government, new or continuing small businesses, or other large industries such as hospitality, tourism, or agriculture. All certificates and degrees allow students to blend a mixture of college-level, technical, occupational, and/or baccalaureate-leading, transferable courses. The curriculum is considerate of socio-economic and academic diversity and encourages life-long learning.

Graduation Requirements

A grade of “C” or higher for all ACC alpha courses in the Accounting program is required for graduation.

Program Student Learning Outcomes

  1. Convey financial information clearly and appropriately to the audience and purpose.
  2. Organize, analyze, interpret, and present timely and accurate financial information.
  3. Apply accounting principles and techniques as needed.
  4. Use standard and emerging technologies to perform basic office functions and to improve quality and productivity.
  5. Maintain professional and personal development.
  6. Demonstrate work attitude, behavior, and appearance that contribute to continued employability.
  7. Use critical thinking skills that reflect legal and ethical standards and values of the accounting profession.

Guided Pathways to Completion

Please click on the degree or certificate name to expand the tab to read

Accounting Associate in Applied Science Degree (AAS), 60-61 credits

Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • ACC 255 - Using Excel in Accounting (3 credits)
  • Computer/Technology: BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Cultural Environment: ANTH 200; HWST 107, HWST 111; PHIL 100; REL 150; or Core Options (3 credits)
  • Written Communication: ENG 100 - Composition I (3 credits)

Note: 

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.
  2. ENG 100: This course fulfills 3 of the 6 credits required for the Written Communication category (the remaining 3 credits to be taken in Semester 3).

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • ACC 132 - Payroll and Hawai'i General Excise Tax (3 credits)
  • BLAW 200 - Legal Environment of Business (3 credits)
  • Electives: Any 100-level or higher course (3 credits)
  • Thinking, Reasoning-Mathematics: Core Options 

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.
  2. Thinking, Reasoning/Mathematics: AAS Core Options: To fulfill the requirement for this category, all courses may be considered except for ACC 124 and ACC 201.

Fall Semester 3

  • ACC 126 - Principles of Accounting III (3 credits)
  • ACC 134 - Individual Income Tax Preparation (3 credits)
  • Electives: Any 100-level or higher course (3 credits)
  • Social Environment: ECON 130, ECON 131; MGT 124; POLS; SOC; or Core Options (3 credits)
  • Written Communication: Core Options (3 credits)

Note:

  1. ACC 126: To fulfill the requirement for ACC 126, students may take ACC 202.

Spring Semester 4

  • ACC 137 - Business Income Tax Preparation (3 credits)
  • ACC 252 - Using QuickBooks in Accounting (3 credits)
  • ACC 193V - Special Studies (1 credit)
  • Natural Environment: Any 100-level or higher Natural Science, DB, DP, or AAS Core Options (3 credits)
  • Oral Communication: AAS Core Options (3 credits)
  • Social Environment: ECON 130, ECON 131; MGT 124; POLS; SOC; or AAS Core Options (3 credits)

Note: 

  1. ACC 193V: This is a variable option for additional credit(s) if ACC 201 is taken to fulfill the requirements for ACC 124 and ACC 125.

Total credits 60-61

 

Enroll Now!

Accounting Certificate of Achievement (CA), 28-31 credits


Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • ACC 255 - Using Excel in Accounting (3 credits)
  • Computer/Technology: BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Written Communication: ASS Core Options (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • ACC 132 - Payroll and Hawai'i General Excise Tax (3 credits)
  • ACC 252 - Using QuickBooks in Accounting (3 credits)
  • Thinking, Reasoning/Mathematics: AAS Core Options (excluding ACC 124 and ACC 201) (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.
  2. Thinking, Reasoning/Mathematics: AAS Core Options: To fulfill the requirement for this category, all courses may be considered except for ACC 124 and ACC 201.

Summer Session

  • ACC 193V - Special Studies (1 credit)

Fall Semester 3

  • ACC 134 - Individual Income Tax Preparation (3 credits)
  • Electives: Any 100-level or higher course (3 credits)

Total credits: 28-31

 

Accounting Assistant Certificate of Achievement (CA), 24 credits


Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • ACC 255 - Using Excel in Accounting (3 credits)
  • Computer/Technology: BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Written Communication: AAS Core Options (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • ACC 252 - Using QuickBooks in Accounting (3 credits)
  • Electives: Any 100-level or higher course (3 credits)
  • Thinking, Reasoning/Mathematics: AAS Core Options (excluding ACC 124 and ACC 201) (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.
  2. Thinking, Reasoning/Mathematics: AAS Core Options: To fulfill the requirement for this category, all courses may be considered except for ACC 124 and ACC 201.

Total credits: 24

Payroll Preparer Certificate of Achievement (CA), 24 credits


Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • Computer/Technology: ACC 252, ACC 255; BUSN 171, ICS 101, or ICS 111 (3 credits)
    Recommended options: ACC 252 and ACC 255
  • Elective: Any 100-level or higher course (3 credits)
  • Written Communication: AAS Core Options (3 credits)

Note:

  1. To fulfill the requirement for ACC 124, students may take ACC 201.
  2.  Computer/Technology: ACC 252 or ACC 255 is recommended.

Spring Semester 2

  • ACC 132 - Payroll and Hawai'i General Excise Tax (3 credits)
  • Computer/Technology: ACC 252, ACC 255; BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Electives: Any 100-level or higher course (3 credits)
  • Thinking, Reasoning/Mathematics: AAS Core Options (excluding ACC 124 and ACC 201) (3 credits)

Note:

  1. Computer/Technology: ACC 252 or ACC 255 is recommended.
  2. Thinking, Reasoning/Mathematics: AAS Core Options: To fulfill the requirement for this category, all courses may be considered except for ACC 124 and ACC 201.

Total credits: 24

Enroll Now!

Small Business Accounting Certificate of Achievement (CA), 24 credits


Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • ACC 255 - Using Excel in Accounting (3 credits)
  • Computer/Technology: BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Written Communication: AAS Core Options (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • ACC 132 - Payroll and Hawai'i General Excise Tax (3 credits)
  • ACC 252 - Using QuickBooks in Accounting (3 credits)
  • Electives: Any 100-level or higher course (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

 

Total credits: 24

Tax Preparer Certificate of Achievement (CA), 24 credits


Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • ACC 134 - Individual Income Tax Preparation (3 credits)
  • ACC 255 - Using Excel in Accounting (3 credits)
  • Written Communication: ASS Core Options (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • ACC 137 - Business Income Tax Preparation (3 credits)
  • Computer/Technology: ACC 252; BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Electives: Any 100-level or higher course (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Total credits: 24

 

Basic Accounting Certificate of Competence (CO), 9 credits

Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • ACC 252 Using Quickbooks in Accounting (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.
  2. ACC 252: Students may take this course in this semester to fulfill the requirement for ACC 126.

Fall Semester 3

  • ACC 126 - Principles of Accounting III (3 credits)

Note:

  1. If ACC 252 is completed in Semester 2, ACC 126 does not need to be taken.

Total credits: 9

Accounting Office Assistant Certificate of Competence (CO), 18 credits


Fall Semester 1

  • ACC 124 - Principles of Accounting I (3 credits)
  • ACC 255 - Using Excel in Accounting (3 credits)
  • Computer/Technology: ACC 252; BUSN 171, ICS 101, or ICS 111 (3 credits)
  • Written Communication: AAS Core Options (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.

Spring Semester 2

  • ACC 125 - Principles of Accounting II (3 credits)
  • Thinking, Reasoning/Mathematics: AAS Core Options (excluding ACC 124 and ACC 201) (3 credits)

Note:

  1. ACC 124/ACC 125: To fulfill the requirements for ACC 124 and ACC 125, students may take either: 1) ACC 201 (except for the CO in Basic Accounting), or 2) ACC 124 and ACC 201.
  2. Thinking, Reasoning/Mathematics: AAS Core Options: To fulfill the requirement for this category, all courses may be considered except for ACC 124 and ACC 201.

Total credits: 18
 

We provide exceptional learning experiences that prepare students for successful careers.