Dear Rika,

Thank you for your eleventh message.  My comments follow.

Sincerely,

Prof Sue Stiner

 

> Dear Prof. Susan Stiner

>   Hello!

>>Isn't there a festival next week?

> No. It isnft for the time being.    It is next summer.

>>Do you have any pets?

> No, I haven't.  I don't think I want to keep a pet.

Is it trouble to take care of a cat?

I think it is no trouble.  This cat is young and healthy.  He eats the food I give him without complaint.

He uses the litter pan without fail.  It would be trouble if he did not use the litter pan!

I have to clean the litter pan twice a day, but that is not too much trouble..

Last week was Fall Break.  We did not have classes from Oct 14-Oct 18.

For the first time, I took a vacation during Fall Break.

I went to for three days to visit a girl friend of mine..

It was wonderful at her house.

The deer grazed in her yard every morning.  The birds came to her porch to eat seeds.

We drove all around and looked at the fall colors.  She lives in the highest part of the state. 

We climbed some hills and looked at breathtaking scenery.

This page tells about my Fall Break: http://www72.homepage.villanova.edu/susan.stiner/SchoolBreakPages/fallbreak2002.htm

 

> Homework

> 1.A. The population of the United States is about 288,000,000 (two hundred eighty-eight million), and there are about 430,000 (four

> hundred thirty thousand) CPAs. What is the population of Japan and the number of Japanese CPAs?  Where did you find your answer?

>

>         The population of Japan is about 120,000,000 and there are about 14,000 CPAs.

I found this on the JICPA homepage.

Correct!

 

> 1.B. Why are there more CPAs per capita in the US than in Japan?

>

>         U.S. are big business and more demand.

>         Japanese examination system is many subjects and complexity.

>

> 2. How many states require or will require the 150-hour plan?

>

>         48 states.

>

> 3. How is the U.S. system of licensing CPAs different from the Japanese system?

>

>         U.S system of licensing CPAs is audit and tax.

>         Japanese system is mainly audit. Tax is licensed tax accountant.

Yes, there are many differences in the way Japan and the US license accountants.

In Japan the CPA exam has more levels and takes much longer.

Japan licenses tax professionals separately.  In Japan individuals do not use CPAs much.

 

The new lesson looks at the financial information for one company that is available on the Web. 

The lesson is at: http://www72.homepage.villanova.edu/susan.stiner/cgu/investor02.htm

 

 

 

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