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See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans) 22-01: 1986: Audits of entities with oil and gas producing activities full-text: 22-02: 1992
California State University, Fullerton (CSUF or Cal State Fullerton) is a public research university in Fullerton, California.With a total enrollment of more than 41,000, it has the largest student body of the California State University (CSU) system, and its graduate student body of more than 5,000 is one of the largest in the CSU and in all of California. [7]
It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting Practice (Part I & Part II; 4.5 hours each). Although Accounting Practice Parts I and II were given in separate sittings, the two scores were combined for grading purposes.
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
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The California State University (Cal State or CSU) is a public university system in California, and the largest public university system in the United States. [1] It consists of 23 campuses and seven off-campus centers, which together enroll 457,992 students and employ 56,256 faculty and staff members. [1]
Classes started on September 24, 1956, in temporary buildings, with an enrollment of 1,500 students. [14] [15] Delmar Oviatt, the former namesake of the campus library (subsequently renamed University Library), was the dean of the satellite campus until July 1, 1958, when the campus separated from Los Angeles State College and was renamed San Fernando Valley State College (popularly ...