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ACC 201 - S2

Focus on the form and content of corporate financial statements…

ACC 201: Introduction to Financial Accounting

Summer 2

ACC 201 builds a basic understanding of how information regarding a firm’s resources and obligations is conveyed to stockholders, creditors, financial analysts, and the general public. This course focuses on the form and content of corporate financial statements. Students learn the principles of revenue and expense recognition as well as the basic accounting for assets, liabilities, and equities.

After taking this class, you will be able to read financial statements such as balance sheet and income statement, identify various incentives that affect managers’ accounting choices, and analyze economic events disclosed in corporate financial statements.

About the Instructor
Boochun Jung received his PhD in Accounting from the University of Colorado at Boulder in 2007. He has worked at the University of Hawaiʻi at Mānoa since 2007. He was an Accuity L.L.P. fellow from 2012 to 2014. Since then, he has been appointed as Shidler Distinguished Associate Professor. Professor Jung is interested in teaching financial accounting courses both at the undergraduate and graduate levels. He is a recipient of a Teaching Award for the graduate course, Accounting Theory and Development in 2012.

For inquiries about the course: call 808-956-8461 or email

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Term Dates

  • Summer 1
    May 21 – June 29, 2018
  • Summer 2
    July 2 – August 10, 2018
  • Varied Date Courses
    Class schedules vary between May 21 – August 10, 2018

  • Registration Dates
    UHM Seniors
    March 13
    UHM Continuing
    March 14
    New or Visiting
    March 20

Questions? Contact Us

UHM Outreach College

Sinclair Library 310

2425 Campus Road

Honolulu, HI 96822

Phone: (808) 956-7221