Accounting

Certificate of Completion - Tax Preparer

The Certificate of Completion - Tax Preparer provides students with a set of hands-on workplace skills that employers demand. These skills will allow them to accurately and efficiently prepare tax returns for clients with simple to moderately complex returns. Successful completers should also be able to administer all or a portion of a payroll subsystem for a company and prepare required employment tax returns and other forms. Likely positions for those earning the certificate are; tax preparers, payroll clerks/payroll administrators, and related clerical/accounting jobs at CPA and bookkeeping firms, payroll service bureaus, or in business or government.

Courses

ACC 201 Introduction to Financial Accounting (3)
3 hours lecture per week
Recommended Preparation: ICS 100 or ICS 101; qualification for MATH 24 (or higher); ENG 22 (or higher)

ACC 201 is an introduction to accounting theory and procedure. Students learn how to record, report, and analyze financial information for sole proprietorships and partnerships.

ACC 202 Introduction to Managerial Accounting (3)
3 hours lecture per week
Prerequisite(s): ACC 201 or both ACC 124 and ACC 125 Recommended Preparation: ICS 100 or ICS 101

ACC 202 introduces students to accounting for corporations and an introduction to methods for evaluating financial performance, including cost accounting, budgeting, break-even analysis, ratio analysis, and sources and uses of cash.

ACC 132 Payroll and Hawai`i General Excise Taxes (3)
3 hours lecture per week
Recommended Preparation: ICS 100 or ICS 101; ACC 201

ACC 132 provides training in the maintenance of payroll tax reporting systems and compliance with federal and State of Hawai`i payroll (and selected employment) laws. Students gain experience in input, processing, and reporting of payroll tax-related transactions and events within the context of both manual and computerized payroll systems. This course will also cover accounting for and reporting of Hawai`i General Excise and Use taxes. The course contents of ACC 132 prepare students for the payroll certification examinations offered by the American Payroll Association, such as Fundamental Payroll Certification (FPC) and/or Certified Payroll Professional (CPP). This course is designed as a recommended course for certain advanced ACC courses, but also serves those students seeking immediate employment as payroll clerks.

ACC 134 Individual Income Taxes (3)
3 hours lecture per week
Recommended Preparation: ICS 100 or ICS 101

ACC 134 prepares paraprofessional accountants who are assisting an accounting professional in the preparation of the annual tax return of an individual. The course content includes the Federal and Hawai`i income tax systems and basic concepts of taxation for individuals. Students gain experience in the use of tax preparation software and tax research tools and methodologies.

ACC 137 Business Income Taxes (3) <formerly ACC 133>
3 hours lecture per week
Recommended Preparation: ICS 100 or ICS 101; ACC 134; ACC 201; ACC 202