Department: Financial Econ & Info Sys.

Code Name Description
ACCT2000 Principles of Accounting I An introduction to fundamental accounting principles that include: the accounting cycle, records, classification of accounts, financial statements, accounting aids to internal control; current assets and liabilities; depreciation accounting; payroll...
ACCT2010 Principles of Accounting II An emphasis on the elements of accounting for corporations. Topics covered include: long-term liabilities; statement of cash flows; introduction to manufacturing accounting; and cost-volume profit analysis.Prerequisite: ACCT 2000
ACCT3000 Intermediate Accounting I An emphasis on accounting theory and practical application. Topics covered include: accounting process; financial statements; cash receivables; inventories; and plant, property, and equipment.Prerequisite: ACCT 2010 and MATH 1130 or higher
ACCT3010 Intermediate Accounting II A continuation of Intermediate Accounting I with the course covering long-term investments and assets, current and long-term liabilities, stockholders equity, and temporary and long-term investments.Prerequisite: ACCT 3000
ACCT3020 Intermediate Accounting III A further extension of accounting theory and practical applications through course topics such as: leases and pension plans; income tax allocations; in-depth analysis of cash flows and financial statements; effects of inflation on accounting; and fin...
ACCT3200 Managerial Accounting A course on the elements of managerial accounting, including: cost accounting principles and procedures; job and process cost accounting; budgets; standard costs; variable costing; profit-volume analysis; capital budgeting.Prerequisite: ACCT 2010 and...
ACCT3300 Federal Income Tax - Individual A course on income tax laws affecting individuals. Topics include: gross income exclusions; adjusted gross income; deductions from adjusted gross income; personal exemptions; and review of various income tax forms.Prerequisite: ACCT 2010
ACCT3350 Federal Income Tax - Organization An examination of income taxation of partnerships, corporations, estates, and trusts. Emphasis is placed on special corporate problems, personal holding companies, sub-chapter S corporations, and related matters.Prerequisite: ACCT 3300
ACCT3380 Tax Planning and Research An advanced federal income tax course examining tax research methods and the advantages of tax planning in the making of tactical and strategic management decisions. A problem-oriented course.Prerequisite: ACCT 3300
ACCT3390 Estate Planning A course that introduces the student to the estate planning process and includes an overview of Federal Estate and Gift Taxes, will, trusts, and powers of attorney. The student also learns various planning techniques to minimize Federal Estate and Gi...
ACCT3400 Governmental Accounting A course on accounting concepts and principles germane to government. Topics include budgetary controls and fund accounting systems.Prerequisite: ACCT 3010.
ACCT3700 Accounting and Information Systems An introduction to accounting information systems that examines the analysis, design, and implementation of both manual and computer-based systems, and compares their relative merits. Emphasis is given to accounting procedures and internal controls,...
ACCT4000 Advanced Accounting An introduction to specialized aspects of financial accounting. Topics include: partnerships; consolidations; branch and home office; estates and trusts; consignments and installment sales; fiduciary accounting; and liquidations.Prerequisite: ACCT 30...
ACCT4100 Auditing An examination of the theory and practice of auditing according to generally accepted auditing standards. The course includes the audit procedures for each transaction cycle and the preparation of auditors' reports. Prerequisite: ACCT 3020 and 3200;...
ACCT4150 EDP Auditing A multidiscipline course covering the theory and practice of auditing EDP systems using the case study method. Course topics include: framework; concerns and objectives; audit procedures; and management perspectives.Prerequisite: ACCT 3700 and 4100
ACCT4997 Directed Readings in Accounting Directed individualized reading.
ACCT6001 Financial Information for Managers This course provides an introduction to both financial and managerial accounting, and emphasizes the analysis and evaluation of accounting information from the perspective of both investors as well as managers in the processes of planning, decision-m...
ACCT6997 Directed Readings in Accounting Directed individualized readings. May be repeated if content or topic is different. Prerequisite: Graduate standing.
BAN6000 Information Systems Management This course covers concepts, methodologies, and frameworks related to leading and managing the information systems functions in the organization. Topics include information systems strategic planning, acquiring information systems, and managing infor...
BAN6100 Spreadsheets for Business Analytics Spreadsheet tools like Excel are essential for working with data - whether for data analytics, business, marketing, or research. This course is designed to give you advanced working knowledge of Excel and how to use it to prepare, clean, and analyze...
BAN6200 Business Analytics for the Big Data Revolution This course provides you with the fundamental theories, concepts, and tools to understand the emerging role of Business Analytics in modern organizations, apply visualization techniques, and communicate with analytics professionals to effectively use...
BAN6450 Network Analytics Network analytics is used in the study of diverse structures such as the internet, interlocking directorates, transportation systems, epidemic spreading, metabolic pathways, web graphs, electrical circuits, and project plans. This course focuses on t...
BAN6500 Methods in Project Management This course combines project management topics with modern methods of software support. You will learn about initiating, planning, executing, monitoring/controlling, and closing processes of predictive project management. You will also learn about Ag...
BAN6550 Big Data This course covers methods for the design, implementation, and management of Big Data analytics. It focuses on technologies and modeling methods for large-scale, distributed analytics. Upon successful completion of the course, you will become familia...
BAN6600 Scripting for Business Analytics This course covers the use of scripting languages, such as Python or R, for data analysis and manipulation. You will learn how to import, clean, manipulate, analyze, and visualize data using scripting languages. Upon completion of this course, you wi...
BAN6910 Special Topics in Business Analytics This special topics course addresses specialized and contemporary issues within the Business Analytics field of study.
BAN6997 Directed Readings in Business Analytics Directed individualized topics. Course content will vary as set forth in an approved syllabus. May be repeated when the content has changed. Repeatable for up to 6 credits if content has changed.
ECON2010 Principles of Microeconomics This course is a general introduction to microeconomics. It introduces microeconomic analysis of individual, firm, and industry choices in the market economy. Topics include marginal analysis, supply and demand analysis, market structures, factor mar...
ECON2015 Principles of Macroeconomics This course is a general introduction to macroeconomics which studies the economy as a whole. Topics covered include the determination of output and national income, economic growth, unemployment, inflation, the business cycle, fiscal policy, monetar...
ECON3010 Intermediate Microeconomics An advanced treatment of the major topics of microeconomics with additional emphasis on the free market, private enterprise, competition, and international trade and finance. Subject matter includes: theory of the firm, consumer behavior, resource al...
ECON3015 Intermediate Macroeconomics An advanced discussion of topics covered in macroeconomics, including: relationships among output, employment, interest rates, and prices; cause of change in these levels; role of government. Special emphasis on the distinctions among the Classical,...
ECON3020 Managerial Economics The application of economic theory to managerial practices including both public and private sector management. Various topics revolve around the nature of market structures and the business environment including: barriers to entry, product different...
ECON3100 Introduction to Econometrics A study of the analysis of quantitative data, with special emphasis on the application of statistical methods to economic and business problems.
ECON3110 Game Theory An introduction to the tool of game theoretic analysis with a strong emphasis on applications. The course covers both static and dynamic games as well as games with varying degrees of information. The breadth of applications spans labor economics, in...
ECON3200 Industrial Organization An advanced course in modern industrial organization that studies the rational functioning of markets. Topics include: coverage of price discrimination; vertical control; price competition; entry and accommodation; reputation; predation; and the adop...
ECON3220 Labor Economics An extensive study of the labor market, this course begins with an overview of demand and supply in labor markets and then explores a variety of topics including the relationship between pay and productivity; the earnings of women and minorities; col...
ECON3300 Money and Banking A focus on the study of money: its nature, its function in society, its role in the economy. Representative units include; commercial banking; central banking; international banking; the Federal Reserve System; and credit and its effect and regulatio...
ECON3310 Public Finance An analysis of government expenditures, redistribution programs, budgetary process, and financial methods; their economic impacts; and their political ramifications. Topics include: taxation and its economic effects; fiscal policy; and intergovernmen...
ECON3400 International Trade and Finance An advanced economics and finance course surveying topics in international trade and finance. Topics include: international trade theories; impacts of free trade, tariffs, quotas, and exchange controls; foreign exchange markets; balance of payments;...
ECON3409 Contemporary Issues in the Hawai'i Economy Course analyzes various issues in today's Hawaii economy. Topics include, but might not be limited to: economic diversification, the future of tourism, agriculture, high-tech, the military, construction, the local airlines, other industries, the role...
ECON3410 International Monetary Relations An advanced course surveying topics in international monetary relations. Topics include: balance of payments; foreign exchange markets; international payments adjustment; past and present international and European monetary arrangements.
ECON3420 Economic Development The study of the economic development theory and problems faced by less developed countries trying to achieve economic development. The influence of population, entrepreneurship, and values are also examined.
ECON3430 Environmental Economics Economic principles applied to the analysis of contemporary environmental problems and their potential solutions.
ECON3500 History of Economic Thought An examination of the historical underpinnings of the private enterprise system, its characteristics, vitality, and dynamism in the context of classical and democratic capitalism. The dynamic system is examined in relation to the freedom and welfare...
ECON3900 Economic Issues of Asia Contemporary issues such as trade, immigration, development, and international institutions of concern to Asian economies.
ECON4450 The World Economy An examination of the complex set of internal and external variables that shape the progress and interrelatedness of economies of the world at various stages of development. Specific reference is made to selected data and reports.
ECON4900 Seminar in Economics A seminar in which students participate in class discussions and give oral presentations on contemporary economic issues. In addition, students will prepare a research paper on a topic of their choice. The issues discussed will vary depending on the...
ECON4997 Directed Readings in Economics Directed individualized readings.
ECON6000 Economics for Business Microeconomic and macroeconomic issues relevant to business managers. The course provides the tools necessary for efficient business decision-making and for an understanding of the economic environment in which business enterprises must operate. Topi...
ECON6001 Economics of Global Competitiveness and Strategy This course is based on materials developed by the Institute for Strategy and Competitiveness at Harvard Business School. This course explores the determinants of national and regional competitiveness. The course probes the ultimate determinants of a...
ECON6400 International Trade and Finance An advanced study of selected problems in international trade including: trade theory and policy; current issues in free trade vs. protectionism; trade and economic growth; the international monetary system; multinationals and international capital m...
ECON6410 International Financial Markets Explorations of the functions of the international financial markets. Course topics include: foreign exchange rates and their determination; international payment adjustments; currency futures; international arbitrage; and international cash manageme...
ECON6997 Directed Readings in Economics Directed individualized readings. Repeatable for credit.
FIN2100 Financial Literacy This course provides students with a foundational understanding of personal finance principles and practices. Through readings, interactive discussions, case studies, and practical exercises, students will develop the knowledge and skills to make in...
FIN2200 Introduction to Personal Finance Patterns of individual and family earnings; budgeting principles, consumer credit practices and sources; insurance, savings, investment, and home ownership guidance. The course has been designed to be practical and comprehensive. Students cannot rece...
FIN3000 Business Finance A survey of finance and introduction to investments. Course units include: financial analysis, forecasting, and valuation; alternative sources of financing, including analysis of debt and equity securities from the viewpoints of both the firm and the...
FIN3200 Personal Finance Patterns of individual and family earnings; budgeting principles, consumer credit practices and sources; insurance, savings, investment, and home ownership guidance. The course has been designed to be practical and comprehensive.
FIN3300 Investments A fundamental course in investments. The course features: security analysis and portfolio management; analysis of financial statements; valuation of stocks and fixed-income securities; and the study of efficient diversification and risk-return manage...
FIN3400 Financing in the Money and Capital Markets A course on obtaining short-term funds and investing cash in marketable securities in the money markets; rating reviews in connection with the sale of bonds and preferred stock through private placement, negotiated, or competitive public offering; se...
FIN3500 Planning: Business Owners A course that focuses on common business problems and planning objectives. It includes business continuation issues, buy-sell agreements, stock redemptions, planning for the disability of a business owner, and managing risk in a closely held business...
FIN3510 Insurance and Financial Planning A course that discusses the basic concepts of risk management and insurance. It includes legal principles; different kinds of risks and insurance; and the insurance industry. It also focuses on the financial planning process that includes the time-va...
FIN3600 Trading Derivatives A course that covers the theory and application of futures, swaps, and options. It analyzes the valuation and risk of derivatives as well as focuses on the practical application of derivatives in debt and portfolio management.
FIN3610 Advanced Derivatives A continuation and extension of the study of a basic course in derivatives. The theory and application of futures, swaps, and options are reviewed. It includes advanced methods for the analysis of the valuation and the risk of derivatives in debt and...
FIN3650 Corporate Risk Management The course will make the student familiar with the mathematical and statistical concepts and methods of modern risk management, covering all modern types of risk (market risk, credit risk, and operational risk), their assessment and management. The r...
FIN3700 Real Estate Finance A basic course in real estate finance, focusing on methods, processes, and caveats. Course units include: money markets, interest rates, real estate financing; case illustrations demonstrating lending policies; typical problems involved in financing...
FIN4997 Directed Readings in Finance Directed individualized readings.
FIN6000 Financial Management and Strategy The planning, acquisition, use, and management of the resources needed by a business concern. The course examines asset management, capital structure, portfolio management, and risk analysis. Investment decision theory and practice are studied, and q...
FIN6001 Complex Financial Decision Making This course provides students with fundamental financial knowledge using a case-based approach. Complex financial decisions in the new age of accelerated technological growth will be analyzed. Topics to be covered include project evaluation, security...
FIN6100 International Finance A seminar that includes contemporary issues in international finance. Technical financial issues of importance to international managers operating in the world arena are examined, as well as contemporary source material that focuses on current data.
FIN6170 International Financial Markets Explorations of the functions of the international financial markets. Course topics include: foreign exchange rates and their determination; international payment adjustments; currency futures; international arbitrage; and international cash manageme...
FIN6300 Investment Analysis An examination of topics such as: capital markets, security analysis, risk strategies, and portfolio selection from the perspective of the professional investment manager, all constituting the decision process in building and managing a portfolio. Me...
FIN6310 Portfolio Management A course that affords students the opportunity to actively select and manage investment portfolios that have varying objectives. Techniques for evaluating stocks, bonds, and options are discussed and used in the selection of these portfolios. Student...
FIN6400 Corporate Finance A course that presents the perspective of the Chief Financial Officer (CFO) and deals with advanced techniques for determining the capital budget and structure, dividend policy, risk analysis, long-term financing decisions, and forecasting. Financial...
FIN6530 Estate Planning A course that introduces the student to the estate planning process and includes an overview of Federal Estate and Gift Taxes, will, trusts, and powers of attorney. The student also learns various planning techniques to minimize Federal Estate and Gi...
FIN6600 Trading Derivatives A course that covers the theory and application of futures, swaps, and options. It analyzes the valuation and risk of derivatives as well as focuses on the practical application of derivatives in debt and portfolio management.
FIN6610 Advanced Derivatives A continuation and extension of the study of a basic course in derivatives. The theory and application of futures, swaps, and options are reviewed. It includes advanced methods for the analysis of the valuation and the risk of derivatives as well as...
FIN6997 Directed Readings in Finance Directed individualized readings. Repeatable for credit.
MIS3910 Special Topics in Management of Information Systems This is a special topics course in Management of Information Systems that contains subject matter or content intended to address specialized issues that are contemporary within the Management of Information Systems field of study.