Jun 07, 2025  
2025-2026 UH Mānoa Catalog 
  
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2025-2026 UH Mānoa Catalog

ACC 415 - Advanced Financial Accounting

Credits: 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.

Prerequisites: ACC 323  with C- or better.