You are in the official 2001-2002 General Catalog for California State University, Fresno. Only minor attention given to recordkeeping procedures. ACCT 4B and 120A may be taken concurrently. DS 71 or equivalent recommended.
Special attention is given to authoritative pronouncements.
Methods of tax research using the sources of tax law. Applications of re search to tax planning, litigation, administration of a tax practice, and professional responsibilities. Theory and practice of flowcharting, evaluation of internal accounting controls in computer systems environments, and interrelationships of people, procedures, and equipment. Concepts, principles, and problems of accounting for governmental and nonprofit organizations. Currency for translation of financial statements, financial reporting, international accounting and auditing standards, and the managerial aspects of multinational transactions.