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This 2026-27 UH Mānoa Catalog DRAFT is currently UNDER REVISION. This draft contains UNOFFICIAL and INCOMPLETE information, as it is still being updated for its official publication in May 2026.

This Catalog was prepared to provide information and does not constitute a contract.

University of Hawaiʻi at Mānoa (UH Mānoa) reserves the right to change, delete, supplement, or otherwise amend at any time and without prior notice the information, requirements, and policies contained in this Catalog. Contact manoacat@hawaii.edu for questions or corrections related specifically to the university catalog. Questions about programs, course registration/overrides, and advising should be directed to the appropriate department or advising office.

UH Mānoa recognizes its obligation to provide program accessibility for persons with disabilities. Contact the KOKUA Program at (808) 956-7511 (Voice/Text) to obtain information regarding the existence and location of services, activities, and facilities that are accessible to persons with disabilities. This Catalog is available in alternate format upon request by persons with disabilities.

The University of Hawaiʻi at Mānoa is accredited by the Western Association of Schools and Colleges (WASC).

The University of Hawaiʻi is an equal opportunity institution.

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University of Hawaiʻi at Mānoa

Apr 28, 2026

2026-2027 UH Mānoa Catalog [DRAFT]

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ACC 323 - Intermediate Financial Accounting II

Credits: 3

Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows.

Prerequisites: ACC 321 with C- or better.