ACC 132

Payroll and Hawai‘i General Excise Tax

Kauai Community College · UGRD · Fall 2026

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This course introduces basic accounting principles and practices for service and/or merchandising types of businesses. Areas include accounting as an information system, the accounting cycle, financial statements, internal control, current and/or long-term assets, current liabilities, and payroll. Special emphasis will be placed upon the practical application of accounting principles. Semester Offered Fall, Spring Course Student Learning Outcomes (CSLOs) Define accounting. Analyze, record, repor

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Class #kauai-0004Fall 2026UGRD3 credits
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