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CSUN was also ranked 10th nationally and 4th in California in the amount of master's degrees awarded to Hispanics. [118] As of 2024, CSUN ranked 9th among the top 25 undergraduate schools whose alumni pass the California Bar Exam (1st among the CSU campuses), accounting for almost 4,000 attorneys. [119]
Originally the second of three degrees in sequence – Legum Baccalaureus (LL.B., last conferred by an American law school in 1970); LL.M.; and Legum Doctor (LL.D.) or Doctor of Laws, which has only been conferred in the United States as an honorary degree but is an earned degree in other countries. In American legal academia, the LL.M. was ...
CSN provides job training in more than 70 academic programs with more than 180 degrees certificates available. [7] The college also offers fifteen bachelor's degrees. [ 8 ] The majority of students, 73.5 percent or 25,301, attend part-time and 26.5 percent or 9,108 students attend full-time.
For example, if a particular corn futures contract is trading at $3.50, while the current market price of the commodity today is $3.10, there is a 40-cent cost basis.
t. e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing ...
Cost Accounting Standards. Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied ...
e. In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.
The historical cost of an asset at the time it is acquired or created is the value of the costs incurred in acquiring or creating the asset, comprising the consideration paid to acquire or create the asset plus transaction costs. [1] Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not ...