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Business - Graduate Program
[ .
control issues; role of top and middle
management; ethicsj and culture.
289T. Seminar in Business Topics (3)
Prerequisite: completion of 9 units of 200level
courses. Theory and developments in
accounting, administration and organization,
business education, communication,
consumer economics, finance, industrial
and regional studies, real estate and
urban economics, information systems,
decision sciences, resource economics, risk
and insurance, or transportation. (Formerly
Bus 289T section)
290. Independent Study
(1-3; max total 6)
Prerequisite: Advanced to Candidacy; per~
mission of director and instructor. Approved
for SP grading. (Formerly Bus 290)
292. Readings in Business (2-3; max
total 3; not repeatable for credit)
Prerequisite: Advanced to Candidacy; permission
of director. Approved for SP grading.
(Formerly Bus 292)
298. Management Project (3)
Prerequisites: MBA 216, Advanced to Candidacy
and permission of director. See
Criteria for Thesis and Project. Examination
of the work and problems general
managers of business units face as chief
strategists and organization builders. Independent
analysis of an operating industry,
business, or a principals functional
area of an organization. Case studies
and field research project. Approved
for SP grading. (Formerly Bus 298)
299. Thesis (3)
Prerequisites: MBA 216, Advanced to
Candidacy and permission of director. See
Criteria (or Thesis and Project. Preparation,
_completion, and submission of an acceptable
thesis for the master's degree. Approved
for SP grading. (Formerly Bus 299)
Master ofScience
in Accountancy (MSA)
220. Seminal' in Cost Accounting (3)
(Same as MBA 220.) PrereqUisites: MBA
200-205 and 213 or M.S.A. prereqUisites.
The development, interpretation, and uses
of accounting reports for management
planning, control, and decision-making.
Cost-volume-profit analysis; linear programming,
capital budgeting; inventory
modelsj standards, budgets, and analysis
variance for planning and control purposes;
divisional performance; and transfer
pricing issues. (Formerly Bus 263)
236
221. Seminar in International
and Nonprofit Accounting (3)
(Same as MBA 221.) Prerequisites: MBA
200-205 and 213 or M.S.A. prerequisites.
Accounting for various types of funds as
applied to governmental and other notfor-
profit organizations. Global practices
and accounting standards. Managerial
problems of multinational enterprises.
International auditing standards and taxation
issues.
222. Seminar in Accounting Theory (3)
(Same as MBA 222.) PrerequIsites: MBA
200-20S and MBA 213 or M.S.A. prerequisites.
A historical perspective of the
development of accounting theory. An
evaluation of the objectives and standards
of financial reporting as they are applied
in contemporary income determination
and asset valuation. (Formerly Bus 260)
223. Seminar in Auditing (3)
Prerequisite: Acct 162. An advanced study
of the philosophy, theory, and practice of
auditing with special emphasis in recent
developments, and cases involVing ethical
and legal responsibilities, statistical sampling
methods, using computer, usage
and reliance on internal control; operational
auditing. Lecture and cases. (Formerly
Bus 264)
224. Seminar in Current Accounting
and Reporting Issues (3)
PrereqUisites: Acct 120A and 120B. 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. Lecture and
cases. (Formerly Bus 276)
225. Seminar in Comparative
Tax Planning and Decision Making
for Business Transactions (3)
Prerequisite: Acct 144. An examination of
comparative income tax planning and decision
making with respect to business
transactions; review income tax consequences
of transactions on different business
forms, Le., partnerships, corporations
and S Corporations. Tax research and tax
preparer ethics are integrated into the decision-
making process. (Formerly Bus 269T)
226. Seminar in Estate Planning (3)
PrereqUisites: Acct 144 and 145. Estate
planning techniques to maximize wealth
and minimize taxes. In-depth discussion
of federal and state systems for taxing
transfers. Theory, practice, and legal requirements
for reporting by fiduciaries of
estates and trusts. (Formerly Bus 270)
227. Seminar in Taxation of
Corporations and Shareholders (3)
PrereqUisites: Acct 144; 145 orconcurrently.
A detailed study of tax problems of cor·
porations and their shareholders. Areas
covered include organization, capital structure,
and taxation of corporationsj dividends,
nonliquidating distributions, stock
redemptions, and partial and complete
liquidations; and corporate reorganizations.
Lecture and cases. (Formerly Bus 277)
228. Seminar in
Taxation of Partnerships
and Subchapter S Corporations (3)
Prerequisites: Acct 144j 145 or concurrently.
An examination of fundamental
legal concepts, technical rules, and computational
procedures relating to federal
taxation of partnerships and Subchapter
S Corporations. Areas of emphasis include
partnership formation, operations,
and termination. (Formerly Bus 278)
229. Seminar in
Taxation of Property Transactions
and Accounting Methods (3)
Prerequisites: Acct 144; 145 or concurrently.
Acomprehensive coverage of property
transactions and tax accounting
methods including definition, realization,
recognitions, and computation of capital
gains and losses, various tax accounting
methods and planning opportunities relative
to individuals and corporations. Lecture
and cases. (Formerly Bus 279)
IN-SERVICE COURSES
(See Course Numbering System.)
Business (Bus)
367. CPA Review (2-4)
380T. Topics in Business (1-3;
may be repeated if no topic repeated)
381. Instructional Procedures in
Vocational Business Education (2-3)
38S. Bridging the Gap (2-4)
389. Workshop in
Business Education (1-6; max total 6)
Credit may not exceed 1 unit per week of
workshop activity. Open only to experienced
teachers. Study and critical analysis
of problems in content and teaching
in secondary school business education.
398. Business Internship
(1-6; max total 6)
Designed for graduate students who need
or desire superVised work experience. CRj
NC grading only.
Object Description
| Title | 1997-98 General Catalog |
| Creator | California State University, Fresno |
| Format | PDF Document |
| Date of publication | 1997-05 |
| Subjects | California State University, Fresno. Curricula. Catalogs |
| Object type | Document |
| Location | Fresno, California |
| Language | eng |
Description
| Title | Page 236 |
| Full Text Search | Business - Graduate Program [ . control issues; role of top and middle management; ethicsj and culture. 289T. Seminar in Business Topics (3) Prerequisite: completion of 9 units of 200level courses. Theory and developments in accounting, administration and organization, business education, communication, consumer economics, finance, industrial and regional studies, real estate and urban economics, information systems, decision sciences, resource economics, risk and insurance, or transportation. (Formerly Bus 289T section) 290. Independent Study (1-3; max total 6) Prerequisite: Advanced to Candidacy; per~ mission of director and instructor. Approved for SP grading. (Formerly Bus 290) 292. Readings in Business (2-3; max total 3; not repeatable for credit) Prerequisite: Advanced to Candidacy; permission of director. Approved for SP grading. (Formerly Bus 292) 298. Management Project (3) Prerequisites: MBA 216, Advanced to Candidacy and permission of director. See Criteria for Thesis and Project. Examination of the work and problems general managers of business units face as chief strategists and organization builders. Independent analysis of an operating industry, business, or a principals functional area of an organization. Case studies and field research project. Approved for SP grading. (Formerly Bus 298) 299. Thesis (3) Prerequisites: MBA 216, Advanced to Candidacy and permission of director. See Criteria (or Thesis and Project. Preparation, _completion, and submission of an acceptable thesis for the master's degree. Approved for SP grading. (Formerly Bus 299) Master ofScience in Accountancy (MSA) 220. Seminal' in Cost Accounting (3) (Same as MBA 220.) PrereqUisites: MBA 200-205 and 213 or M.S.A. prereqUisites. The development, interpretation, and uses of accounting reports for management planning, control, and decision-making. Cost-volume-profit analysis; linear programming, capital budgeting; inventory modelsj standards, budgets, and analysis variance for planning and control purposes; divisional performance; and transfer pricing issues. (Formerly Bus 263) 236 221. Seminar in International and Nonprofit Accounting (3) (Same as MBA 221.) Prerequisites: MBA 200-205 and 213 or M.S.A. prerequisites. Accounting for various types of funds as applied to governmental and other notfor- profit organizations. Global practices and accounting standards. Managerial problems of multinational enterprises. International auditing standards and taxation issues. 222. Seminar in Accounting Theory (3) (Same as MBA 222.) PrerequIsites: MBA 200-20S and MBA 213 or M.S.A. prerequisites. A historical perspective of the development of accounting theory. An evaluation of the objectives and standards of financial reporting as they are applied in contemporary income determination and asset valuation. (Formerly Bus 260) 223. Seminar in Auditing (3) Prerequisite: Acct 162. An advanced study of the philosophy, theory, and practice of auditing with special emphasis in recent developments, and cases involVing ethical and legal responsibilities, statistical sampling methods, using computer, usage and reliance on internal control; operational auditing. Lecture and cases. (Formerly Bus 264) 224. Seminar in Current Accounting and Reporting Issues (3) PrereqUisites: Acct 120A and 120B. 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. Lecture and cases. (Formerly Bus 276) 225. Seminar in Comparative Tax Planning and Decision Making for Business Transactions (3) Prerequisite: Acct 144. An examination of comparative income tax planning and decision making with respect to business transactions; review income tax consequences of transactions on different business forms, Le., partnerships, corporations and S Corporations. Tax research and tax preparer ethics are integrated into the decision- making process. (Formerly Bus 269T) 226. Seminar in Estate Planning (3) PrereqUisites: Acct 144 and 145. Estate planning techniques to maximize wealth and minimize taxes. In-depth discussion of federal and state systems for taxing transfers. Theory, practice, and legal requirements for reporting by fiduciaries of estates and trusts. (Formerly Bus 270) 227. Seminar in Taxation of Corporations and Shareholders (3) PrereqUisites: Acct 144; 145 orconcurrently. A detailed study of tax problems of cor· porations and their shareholders. Areas covered include organization, capital structure, and taxation of corporationsj dividends, nonliquidating distributions, stock redemptions, and partial and complete liquidations; and corporate reorganizations. Lecture and cases. (Formerly Bus 277) 228. Seminar in Taxation of Partnerships and Subchapter S Corporations (3) Prerequisites: Acct 144j 145 or concurrently. An examination of fundamental legal concepts, technical rules, and computational procedures relating to federal taxation of partnerships and Subchapter S Corporations. Areas of emphasis include partnership formation, operations, and termination. (Formerly Bus 278) 229. Seminar in Taxation of Property Transactions and Accounting Methods (3) Prerequisites: Acct 144; 145 or concurrently. Acomprehensive coverage of property transactions and tax accounting methods including definition, realization, recognitions, and computation of capital gains and losses, various tax accounting methods and planning opportunities relative to individuals and corporations. Lecture and cases. (Formerly Bus 279) IN-SERVICE COURSES (See Course Numbering System.) Business (Bus) 367. CPA Review (2-4) 380T. Topics in Business (1-3; may be repeated if no topic repeated) 381. Instructional Procedures in Vocational Business Education (2-3) 38S. Bridging the Gap (2-4) 389. Workshop in Business Education (1-6; max total 6) Credit may not exceed 1 unit per week of workshop activity. Open only to experienced teachers. Study and critical analysis of problems in content and teaching in secondary school business education. 398. Business Internship (1-6; max total 6) Designed for graduate students who need or desire superVised work experience. CRj NC grading only. |
