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264. Seminar in Auditing (3). Prerequisite: Acct 162. An
advanced study of the philosophy, theory, and practice of auditing
with special emphasis in recent deveiopments, and cases
involving ethical and legal responsibiiities, statistical sampling
methods, using the computer, and reliance on internal controi;
operational auditing.
265. Seminar in Information Syslems (3). Prerequisite:
Bus 209. Analysis of integrated and decentralized systems related
to business organizations, their decision and control centers;
underlying technologies and methods for designing, implementing,
and operating an information system.
266. Dala Processing Managemenl and Computer Seiection
(3). Prerequisite: Bus 205, 209. Theories, costs, and problems
of operating computer centers; standards, flow of work,
scheduling, batching, spooling, multiprogramming techniques.
In-depth study of hardware and software of various computers;
feasibiiity studies; comparisons of competitive systems; costs of
reprogramming.
268. Regression, Correlalion, Factor Analysis (3). Prerequisite:
Bus 208. Conditional, marginai, and joint probability
distributions; statistical dependence; simple, multiple, linear and
nonlinear regression models; correlation analysis; analysis of
variance and regression; introduction to Bayesian decision theory.
269T. Topics in Tax Planning (3). Prerequisites: Acct 144;
Acct 145 (or concurrently). An indepth examination of tax planning
and decision making with respect to income, estate, and gift
taxes; tax research and review of current cases involving application
of lax laws to individuals, partnerships, corporations, and
fiduciaries. Opportunities in special industries such as agriculture,
real estate,insurance, and natural resources.
270. Estate Planning (3). Prerequisites: Acct 144; Acct 145.
Estate planning techniques to maximize wealth and minimize
taxes. Indepth discussion of Federal and State systems for taxing
transfers. Theory, practice and legal requirements for reporting
by fiduciaries of estates and trusts.
272. Seminar in International Finance (3). Prerequisite:
Bus 202, 218. Theory and practice in internationai money and
capital markets; foreign exchange; balance of payments; problems
of adjustment; comparative financial systems.
275. Seminar in Inlernatlonal Business (3). Prerequisite:
Bus 221 (or concurrently with permission of the graduate program
director). Internationai trade and finance; cultural and institutional
environment of multinational enterprise, trade and
development aid; accounting, marketing, production and operations
aspects of international trade and enterprise.
276. Seminar in Current Accounling and Reporting Issues
(3). Prerequisites: Acct 120 A-B. A comprehensive examination
of currently effective authoritative pronouncements that govern
financial accounting. Included are pronouncements and
proposals of the AICPA, the FASB, the AAA, the SEC, and related
accounting literature.
277. Taxation of Corporations and Shareholders (3).
Prerequisites: Acct 144; Acct 145 (or concurrently). A detailed
study of tax problems of corporations and their shareholders.
Areas covered include organization, capital structure and taxation
of corporations; dividends, nonliquidating distributions, stock
redemptions, and partial and complete liquidations; and corporate
reorganizations.
278. Taxallon of Parlnerships and Subchapter S Corporalions
(3). Prerequisites: Acct 144; Acct 145 (or concurrentIy).
An examination of fundamental legal concepts, technical
Business-Graduate Program
rules, and computational procedures relating to federal taxation
of partnerships and partners and Subchapter S Corporations.
Areas of emphasis include partnership formation, operations, and
termination.
279. Taxalion 01 Properly Transaclions and Accounling
Methods (3). Prerequisites: Acct 144; Acct 145 (or concurrently).
A comprehensive coverage of property transaction and
tax accounting methods including definition, realization, recognition,
and computation of capital gains and losses, various tax
accounting methods and planning opportunities relative to individuals
and corporations.
280. Seminar in Business Education (3). Study of advanced
problems in business education.
282. Seminar in Business Curricula (3). Objectives, principles,
and curricula of business in secondary schools, and colleges
and universities; evaluation andtrends.ofcurrentprogramp,
289T. Seminar in Business Topics (3; max tola19 il no lopic
repeated). Prerequisite: 9 units of 200 courses. Theory and
developments in accounting, administration and organization,
business education, communications, consumer economics, finance,
industrial and regional studies, international business, law,
management, marketing, personnel and industrial relations,
quantitative studies, real estate and urban economics, records
management, resource economics, risk and insurance, or transportation.
290. Independent Siudy (1-3; max see relerence). See
Academic Placement-Independent Study.
292. Readings in Business (2-3; max lolal 6). Prerequisite:
permission of instructor. Individually directed readings in a
field of special concern to the student's graduate program; appropriate
reports and evaluation required. Individual conferences;
no formal class meetings.
298. Management Projeci (3). Prerequisite: Completion of
the MBA core or concurrently completing the MBA core independent
field anaiysis of an operating business firm or one of its
principal functional areas. The managerial audit may be submitted
to the faculty in lieu of a thesis. (Former Bus 291)
299. Thesis (3 or 6). Prerequisite: Completion of master's
core or concurrently completing master's core. See Master's
Degrees-Thesis Requirement. Preparation, compietion, and
submission of an acceptable thesis for the master's degree. Elective
for master of business, administration.
In-Service Courses
(See Course Numbering System).
367. CPA Review (2-4).
380T. Topics in Business (1-3; may be repealed il no lopic
repealed).
381. Inslruclional Procedures in Vocalionall'lusiness Educalion
(2-3).
385. Bridging Ihe Gap (2-4).
389. Workshop in Business Educalion (1-6; max lotal 6).
398. Business Inlernship (1-6; max 10lal 6).
213
Object Description
| Title | 1985-86 General Catalog |
| Creator | California State University, Fresno |
| Format | PDF Document |
| Date of publication | 1985-04 |
| Subjects | California State University, Fresno. Curricula. Catalogs |
| Object type | Document |
| Location | Fresno, California |
| Language | eng |
Description
| Title | Page 213 |
| Full Text Search | 264. Seminar in Auditing (3). Prerequisite: Acct 162. An advanced study of the philosophy, theory, and practice of auditing with special emphasis in recent deveiopments, and cases involving ethical and legal responsibiiities, statistical sampling methods, using the computer, and reliance on internal controi; operational auditing. 265. Seminar in Information Syslems (3). Prerequisite: Bus 209. Analysis of integrated and decentralized systems related to business organizations, their decision and control centers; underlying technologies and methods for designing, implementing, and operating an information system. 266. Dala Processing Managemenl and Computer Seiection (3). Prerequisite: Bus 205, 209. Theories, costs, and problems of operating computer centers; standards, flow of work, scheduling, batching, spooling, multiprogramming techniques. In-depth study of hardware and software of various computers; feasibiiity studies; comparisons of competitive systems; costs of reprogramming. 268. Regression, Correlalion, Factor Analysis (3). Prerequisite: Bus 208. Conditional, marginai, and joint probability distributions; statistical dependence; simple, multiple, linear and nonlinear regression models; correlation analysis; analysis of variance and regression; introduction to Bayesian decision theory. 269T. Topics in Tax Planning (3). Prerequisites: Acct 144; Acct 145 (or concurrently). An indepth examination of tax planning and decision making with respect to income, estate, and gift taxes; tax research and review of current cases involving application of lax laws to individuals, partnerships, corporations, and fiduciaries. Opportunities in special industries such as agriculture, real estate,insurance, and natural resources. 270. Estate Planning (3). Prerequisites: Acct 144; Acct 145. Estate planning techniques to maximize wealth and minimize taxes. Indepth discussion of Federal and State systems for taxing transfers. Theory, practice and legal requirements for reporting by fiduciaries of estates and trusts. 272. Seminar in International Finance (3). Prerequisite: Bus 202, 218. Theory and practice in internationai money and capital markets; foreign exchange; balance of payments; problems of adjustment; comparative financial systems. 275. Seminar in Inlernatlonal Business (3). Prerequisite: Bus 221 (or concurrently with permission of the graduate program director). Internationai trade and finance; cultural and institutional environment of multinational enterprise, trade and development aid; accounting, marketing, production and operations aspects of international trade and enterprise. 276. Seminar in Current Accounling and Reporting Issues (3). Prerequisites: Acct 120 A-B. A comprehensive examination of currently effective authoritative pronouncements that govern financial accounting. Included are pronouncements and proposals of the AICPA, the FASB, the AAA, the SEC, and related accounting literature. 277. Taxation of Corporations and Shareholders (3). Prerequisites: Acct 144; Acct 145 (or concurrently). A detailed study of tax problems of corporations and their shareholders. Areas covered include organization, capital structure and taxation of corporations; dividends, nonliquidating distributions, stock redemptions, and partial and complete liquidations; and corporate reorganizations. 278. Taxallon of Parlnerships and Subchapter S Corporalions (3). Prerequisites: Acct 144; Acct 145 (or concurrentIy). An examination of fundamental legal concepts, technical Business-Graduate Program rules, and computational procedures relating to federal taxation of partnerships and partners and Subchapter S Corporations. Areas of emphasis include partnership formation, operations, and termination. 279. Taxalion 01 Properly Transaclions and Accounling Methods (3). Prerequisites: Acct 144; Acct 145 (or concurrently). A comprehensive coverage of property transaction and tax accounting methods including definition, realization, recognition, and computation of capital gains and losses, various tax accounting methods and planning opportunities relative to individuals and corporations. 280. Seminar in Business Education (3). Study of advanced problems in business education. 282. Seminar in Business Curricula (3). Objectives, principles, and curricula of business in secondary schools, and colleges and universities; evaluation andtrends.ofcurrentprogramp, 289T. Seminar in Business Topics (3; max tola19 il no lopic repeated). Prerequisite: 9 units of 200 courses. Theory and developments in accounting, administration and organization, business education, communications, consumer economics, finance, industrial and regional studies, international business, law, management, marketing, personnel and industrial relations, quantitative studies, real estate and urban economics, records management, resource economics, risk and insurance, or transportation. 290. Independent Siudy (1-3; max see relerence). See Academic Placement-Independent Study. 292. Readings in Business (2-3; max lolal 6). Prerequisite: permission of instructor. Individually directed readings in a field of special concern to the student's graduate program; appropriate reports and evaluation required. Individual conferences; no formal class meetings. 298. Management Projeci (3). Prerequisite: Completion of the MBA core or concurrently completing the MBA core independent field anaiysis of an operating business firm or one of its principal functional areas. The managerial audit may be submitted to the faculty in lieu of a thesis. (Former Bus 291) 299. Thesis (3 or 6). Prerequisite: Completion of master's core or concurrently completing master's core. See Master's Degrees-Thesis Requirement. Preparation, compietion, and submission of an acceptable thesis for the master's degree. Elective for master of business, administration. In-Service Courses (See Course Numbering System). 367. CPA Review (2-4). 380T. Topics in Business (1-3; may be repealed il no lopic repealed). 381. Inslruclional Procedures in Vocalionall'lusiness Educalion (2-3). 385. Bridging Ihe Gap (2-4). 389. Workshop in Business Educalion (1-6; max lotal 6). 398. Business Inlernship (1-6; max 10lal 6). 213 |
