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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

May 03, 2026

2026-2027 UH Mānoa Catalog [DRAFT]

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BUS 314 - Business Finance

Credits: 3

Introduction to the theory and practice of financial management: analysis and decision making for asset management, capital budgeting, capital structure, and dividend policy. Prerequisite for all other finance courses.

Prerequisites: ACC 200 and ACC 210 , ECON 130 and ECON 131 ; or consent.