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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.

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

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University of Hawaiʻi at Mānoa

Apr 27, 2026

2026-2027 UH Mānoa Catalog [DRAFT]

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2026-2027 UH Mānoa Catalog [DRAFT]

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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.