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Accounting (ACCT)
- http://www.marshall.usc.edu/lsoa/
- D class assignments for undergraduates available in ACC101; phone (213) 740-4838.
- D class assignments for graduate students available in ACC101; phone (213) 740-4838.
- BUSINESS (UNDERGRADUATE) - Non-admitted students may enrollment in up to three (3) courses prior to being admitted to a Marshall major or minor. BUSINESS (GRADUATE) - Business students may register using USC Web Registration. - Non-business students may register for graduate business electives subject to the following restrictions: (1) proof of undergraduate degree; (2) minimum graduate GPA of 3.2; (3) maximum of 12 units of graduate business courses; and (4) prerequisites completed. All graduate applications and forms are available in HOH103, (213) 740-5424, email: registration@marshall.usc.edu. For complete list of Business registration policies, please visit www.marshall.usc.edu/registrationpolicies.
Understanding of decision-making, problem solving, and research skills as a supplement to financial accounting knowledge for accounting professionals. Prerequisites: BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 129 of 150 | Merle Hopkins | HOHEDI |  | |
| 14025D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 33 of 45 | Merle Hopkins | ACC310 |  | |
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 50 of 50 | Merle Hopkins | ACC310 | | |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 46 of 50 | Merle Hopkins | ACC310 | |
Understanding of technology and controls needed to capture data used by professionals in financial and managerial accounting, auditing and taxation. Prerequisite: BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305. Duplicates credit in former ACCT 371ab.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 44 of 46 | Leslie Porter | ACC303 | | |
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 46 of 46 | Leslie Porter | ACC303 | | |
| 14043D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 45 of 47 | Leslie Porter | ACC303 | | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 135 of 150 | HOHEDI | |
Understanding of decision-making, problem solving, and research skills as a supplement to managerial accounting knowledge for accounting professionals. Prerequisites: BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14051R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 42 of 45 | Jim Manegold | HOH421 | | |
| 14052R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 44 of 45 | Jim Manegold | HOH421 | | |
| 14050R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 36 of 45 | Jim Manegold | HOH421 |  | |
| 14053R | 442 | Lab | 12:00-1:45pm | Friday | 116 of 150 | Jim Manegold | HOHEDI | |
Exploration of the requisite skills and knowledge needed to offer services in assurance, attestation or auditing engagements. Prerequisites: ACCT 370 and ACCT 371.
- Prerequisite: 1 from (ACCT 370 or ACCT 370a) and 1 from (ACCT 371 or ACCT 371A)
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14055D | 431 | Lecture | 8:00-9:50am | Tue, Thu | 40 of 46 | Rose Layton | ACC310 | | |
| 14056D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 45 of 46 | Rose Layton | ACC310 | | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 46 of 46 | Rose Layton | ACC310 | | |
| 14058R | 431 | Discussion | 12:00-1:45pm | Friday | 131 of 150 | Rose Layton | HOHEDI | |
Basic tax principles, introduction to U.S. federal, state and local tax systems, income and expense definitions, property transactions, and fundamentals in individual taxation. Prerequisites: BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305.
- Prerequisite: 1 from (BUAD 250b or BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305)
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14060R | 442 | Lecture | 8:00-9:50am | Tue, Thu | 28 of 46 | Gregory Kling | ACC310 | | |
| 14061R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 40 of 54 | Hugh Sills | ACC310 | | |
| 14062R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 37 of 50 | Hugh Sills | ACC310 | |
Explores Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures and reviews the historical background of US GAAP fair value guidance. Prerequisite: ACCT 370. Co-requisite: BUAD 306.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14065R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 13 of 45 | Thomas Ryan | ACC303 | |
Non-technical presentation of accounting for users of accounting information; introduction to financial and managerial accounting. Not open to students with course credits in accounting. Not available for unit or course credit toward a degree in accounting or business administration.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14000D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 48 of 51 | Jerry Arnold | ACC310 | | |
| 14001D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 44 of 47 | Maria Ogneva | HOH304 | | |
| 14002D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 35 of 36 | Maria Ogneva | ACC205 | | |
| 14003D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 45 of 50 | Jerry Arnold | ACC310 | | |
| 14004D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 35 of 36 | Maria Ogneva | ACC205 | | |
| 14005D | 001 | Lecture | 6:00-7:50pm | Mon, Wed | 39 of 50 | Jerry Arnold | ACC310 | |
In-depth study of balance sheet, income statement, and cash flow statement issues from the perspective of a user (not preparer) of corporate financial reports. Prerequisite: ACCT 410 or BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305. Not open to accounting majors. Duplicates credit the former ACCT 411x and ACCT 412x.
- Prerequisite: 1 from (ACCT 410 or BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305)
- Restriction: Registration closed to the following major(s): Accounting
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14101D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 27 of 36 | Thomas Ryan | ACC205 | |
Examination of the role of financial statement analysis in the prediction of a firm's future financial performance.
- Prerequisite: 1 from (BUAD 215 or BUAD 306) and 1 from (ACCT 370 or ACCT 370B or ACCT 415)
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14105D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 43 of 45 | Thomas Ryan | ACC303 | | |
| 14106D | 431 | Lecture | 4:00-5:50pm | Tue, Thu | 30 of 45 | Thomas Ryan | ACC303 | |
Understanding of decision-making uses of acounting information: cost systems, planning and budgeting, and measuring and rewarding performance. Not available for credit to accounting or business majors. Open to accounting minors only.
- Prerequisite: ACCT 410
- Restriction: Registration closed to the following major(s): Accounting
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14179R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 13 of 36 | Cecil Jackson | ACC205 | |
Theoretical knowledge and practical application accountants need to identify ethical issues and reconcile conflicts among competing stakeholders' interests in all major areas of accounting practice.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14145D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 40 of 40 | Lee Cerling | HOH421 | | |
| 14146D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 28 of 40 | Lee Cerling | HOH421 | | |
| 14147R | 001 | Discussion | 12:30-1:50pm | Friday | 68 of 150 | Lee Cerling, Ken Merchant, Lori Smith | |
Understanding/identifying methods of fraudulent financial reporting, and signals that financial statements were fictitiously prepared; major frameworks for analyzing ethical dilemmas; reforms in corporate reporting environment.
- Prerequisite: 1 from (ACCT 370 or ACCT 370B or ACCT 415)
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14184D | 431 | Lecture | 8:00-9:50am | Mon, Wed | 43 of 45 | Cecil Jackson | HOH421 | | |
| 14185D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 45 of 45 | Cecil Jackson | HOH421 | | |
| 14186D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 45 of 45 | Cecil Jackson | HOH421 | |
Develop capabilities to identify and resolve advanced external financial reporting challenges, focusing primarily on operating, financing, and investing activities of business enterprises. Prerequisite: ACCT 370. Co-requisite: ACCT 377. Duplicates credit in ACCT 470ab.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14115D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 45 of 46 | Bill Holder | ACC303 | | |
| 14116D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 51 of 54 | Kendall Simmonds | ACC310 | | |
| 14118R | 001 | Discussion | 2:00-3:50pm | Friday | 96 of 120 | HOHEDI | |
Course builds on the background developed in ACCT 373, specifically the process used by external auditors to conduct financial statement audits. Prerequisites: ACCT 373.
- Prerequisite: ACCT 373
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14135R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 31 of 36 | Rose Layton | ACC205 | | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 35 of 36 | Rose Layton | ACC205 | | |
| 14137R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 44 of 45 | Rose Layton | ACC310 | | |
| 14138R | 442 | Discussion | 2:00-3:50pm | Friday | 110 of 135 | HOHEDI | |
Capabilities to identify and articulate tax issues related to a business entity's life: formation, investing, financing and operations, and change of form.
- Prerequisite: ACCT 374
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14141D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 33 of 36 | Charles Swenson | ACC205 | | |
| 14142D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 44 of 50 | Charles Swenson | ACC310 | | |
| 14143D | 431 | Lab | 2:00-3:50pm | Friday | 71 of 75 | HOHEDI | |
Explores the design of accounting systems. Introduction to tools and techniques for analyzing and designing accounting systems with an emphasis on system controls and reporting. Prerequisite: ACCT 371.
- Prerequisite: 1 from (ACCT 371 or ACCT 371B)
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14160D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 21 of 36 | Bob Kiddoo | ACC205 | PDF (575037 KB) | |
Examines the fundamentals of accounting systems development. Introduction to the concepts of implementation and support, with emphasis on system quality assurance, evaluation and attestation.
- Prerequisite: ACCT 478
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14165D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 19 of 36 | Bob Kiddoo | ACC205 | PDF (574309 KB) | |
Individual research and readings. Not available for graduate credit.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14180D | 001 | 2.0-8.0 | Lecture | TBA | TBA | 0 of 10 | OFFICE | |
Introduction to the concepts of financial and managerial accounting. The course will provide coverage of key concepts needed by managers of businesses in order to communicate information important in decision-making. (Duplicates credit in GSBA 510, GSBA 518, GSBA 536.) Not open to business majors.
- Restriction: Registration closed to the following major(s): Business Administration, Business Administration, Business Administration (Cinematic Arts), Business Administration (East Asian Studies), Business Administration (International Relations), Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Gerontology/Business Administration, Juris Doctor/Business Administration, Medicine/Business Administration, Nursing/Business Administration
- Note: Not open to MAcc and MBT students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14187R | 372 | Lecture | TBA | TBA | 0 of 24 | Merle Hopkins | ONLINE | | |
| 14188R | 036 | Lecture | TBA | TBA | 3 of 50 | Merle Hopkins | TBA | |
Cross-border transactions in the global economy examining accounting, legal, and tax environments, economic and political systems, and cultural differences. Includes international travel to selected region.
- Restriction: Registration open to the following major(s): Law/Business Taxation, Accounting, Business Taxation
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14232D | 001 | Lecture | 9:30-10:50am | Friday | 23 of 30 | Shiing-Wu Wang, Robert Trezevant | JKP102 |  | |
| 14233D | 001 | Lecture | 11:00-12:20pm | Friday | 15 of 30 | Lori Smith, Eugene Erbstoesser | JKP102 | |
Case study approach to explore fair value issues in accounting; research and analysis of causes of valuation differences.Open only to: Business and Accounting majors.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14201D | 001 | Lecture | 9:30-10:50am | Tuesday | 45 of 45 | Thomas Ryan | JKP102 | | |
| 14203D | 001 | Lecture | 9:30-10:50am | Thursday | 38 of 44 | Thomas Ryan | JKP102 | |
Provides the ethical grounding that accountants need to identify ethical issues and reconcile conflicts among competing stakeholder interests.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14205D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 34 of 36 | Ken Merchant | JKP202 | | |
| 14206D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 29 of 30 | Lori Smith | JKP202 | | |
| 14208D | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 29 of 30 | Lori Smith | JKP102 | | |
| 14209D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 0 of 30 | Ken Merchant | JKP202 | | |
| 14211D | 001 | Lab | 12:30-1:50pm | Friday | 92 of 180 | Lori Smith, Ken Merchant, Lee Cerling | |
Decision-making, uses of management accounting information; cost system design; financial responsibility centers; planning and budgeting systems; performance measures and evaluation. Not open to MBA students. Duplicates credit in GSBA 518.
- Prerequisite: GSBA 510
- Restriction: Registration closed to the following major(s): Business Administration, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Gerontology/Business Administration, Juris Doctor/Business Administration, Medicine/Business Administration, Nursing/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14204D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 22 of 35 | Douglas Wride | BRI202 | |
Financial responsibility centers, financial and nonfinancial performance measures, budgets and other targets, evaluation techniques and styles, incentives. Strategy implementation and execution. Corporate governance. Recommended preparation: Introductory managerial accounting course. Open only to business and accounting students."
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Fundamentals for Non-Business Professionals, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration
- Note: Section 14200 is for Graduate Accounting Students Only. Section 14202 is for Graduate Business Students Only.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14200D | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 28 of 35 | Ken Merchant | JKP202 | | |
| 14202R | 033 | Lecture | 2:00-3:20pm | Mon, Wed | 15 of 19 | Ken Merchant | JKP202 | |
Federal taxation of flow-through entities, including:partnerships, S corporations, limited liability partnerships(LLPs), and limited liability companies (LLCs). Recommended preparation: ACCT 550T or ACCT 560T or LAW 600.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14221D | 378 | Lecture | 6:00-7:00pm | Wednesday | 23 of 24 | Patricia Mills | ONLINE | Word (111771 KB) | |
Advanced coverage of topics in financial statement auditing including market effects of auditing, auditor litigation and client acceptance, errors and fraud, analytical procedures, and going-concern assessment.
- Prerequisite: ACCT 525
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14222D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 12 of 42 | Robert Riley | JKP102 | |
Examination of strategic objectives and operations within specific industries and companies. Chief Financial Officers present how they view the business as a whole and measure performance effectively.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration
- Note: Section 14225 for Graduate Accounting Students
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14225D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 47 of 46 | John Owens | JKP210 | | |
| 14226D | 033 | Lecture | 8:00-9:20am | Tue, Thu | 30 of 31 (3 on waitlist) | John Owens | JKP210 | |
Taxation and its relationship to business and investment decisions; the effects of taxation on business organization, capital structure, policies, operation, and expansion. Recommended preparation: introductory tax course.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Taxation
- Note: SECTION 14231 For Graduate Accounting Students, SECTION 14234 For Graduate Business Students. .
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14231D | 001 | Lecture | 6:30-9:30pm | Monday | 10 of 35 | Jack Barcal | JKP202 | | |
| 14234R | 033 | Lecture | 6:30-9:30pm | Monday | 3 of 5 | Jack Barcal | JKP202 | |
Concepts and principles governing the taxation of corporations and their shareholders; the effect of taxes on corporate formation, capital structure, distributions, and liquidations. Recommended preparation: ACCT 550T or ACCT 560T or LAW 600.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14235D | 378 | Lecture | 6:00-7:00pm | Tuesday | 25 of 27 (1 on waitlist) | Joseph Keller | ONLINE | Word (171744 KB) | |
Discover and analyze signals of major and frequently committed methods of fraudulent financial reporting; explore current reforms in financial reporting, auditing, and corporate governance.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14230D | 442 | Lecture | 3:30-6:20pm | Wednesday | 53 of 50 (12 on waitlist) | Cecil Jackson | JKP202 | |
Taxation of foreign income of U.S. citizens and corporations and of U.S. source income of foreign persons and corporations; planning for organization of foreign operations under the tax laws.
- Prerequisite: ACCT 561T
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14246D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 52 of 50 | Shiing-Wu Wang | JKP202 | |
Advanced tax concepts involving partnerships and limited liability companies, designed to produce a level of expertise in Subchapter K of the Internal Revenue Code.
- Prerequisite: ACCT 551T
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14248D | 001 | Lecture | 6:30-9:30pm | Tuesday | 18 of 40 | Patricia Mills | JKP202 | | |
| 14249D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 34 of 40 | Patricia Mills | BRI202 | |
A study of financial reporting and disclosure issues with an emphasis on the use of corporate financial statements and their accompanying footnotes. Not open to students with credit in equivalent subjects.
- Prerequisite: GSBA 510
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14256R | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 28 of 45 | Robert Trezevant | JKP202 | |
Study of national and international accounting and business issues; global capital market changes; international accounting and business topics; cases and studies of specific business entities and countries.
- Prerequisite: 1 from (GSBA 510 or GSBA 518 or GSBA 536)
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Taxation, Gerontology/Business Administration, Information and Operations Management, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Nursing/Business Administration
- Note: sECTIONS 14260 AND 14261 FOR GRADUATE ACCOUNTING STUDENTS. SECTION 14262 FOR GRADUATE BUSINESS STUDENTS ONLY
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14260D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 33 of 40 | Robert Riley | JKP112 | | |
| 14261D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 39 of 45 | Robert Riley | JKP112 | | |
| 14262D | 033 | Lecture | 11:00-12:20pm | Mon, Wed | 0 of 3 | Robert Riley | JKP112 | |
Analysis of corporate divisions and reorganizations, carryovers, and other advanced topics in corporate taxation.
- Prerequisite: ACCT 561T
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14268D | 001 | Lecture | 6:30-9:30pm | Monday | 24 of 40 | Ricardo Samaniego | BRI202 | |
Concepts governing timing of recognition of income and deductions for income tax purposes. Covers differences between GAAP and income tax accounting for all taxpayers. Recommended preparation: Introductory Tax course.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14273D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 25 of 40 | Robert Scharlach | BRI202 | | |
| 14274D | 001 | Lecture | 6:30-9:30pm | Thursday | 24 of 40 | Robert Scharlach | JKP202 | |
Analysis of corporate financial reports from a decision-maker's perspective. This course is case-and-applications-oriented. Applications include credit analysis, equity valuation, and financial distress.
- Prerequisite: GSBA 510
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Taxation, Financial Analysis and Valuation, Gerontology/Business Administration, Information and Operations Management, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Nursing/Business Administration
- Note: Sections 14276, 14278. for Graduate Accounting Students (MAcc/MBT) only. Sections 14277, 14279 for Graduate Business Students Only.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14276D | 001 | Lecture | 5:00-6:20pm | Tue, Thu | 23 of 25 | Robert Louk, Shirley Maxey | JKP202 | | |
| 14277R | 033 | Lecture | 5:00-6:20pm | Tue, Thu | 23 of 29 | Robert Louk, Shirley Maxey | JKP202 | | |
| 14278D | 001 | Lecture | 6:00-10:00pm | Wednesday | 18 of 18 | K Subramanyam | JKP104 | | |
| 14279D | 033 | Lecture | 6:00-10:00pm | Wednesday | 35 of 36 (1 on waitlist) | K Subramanyam | JKP104 | |
Theoretical and practical problems in accounting for business combinations: purchase and pooling-of-interests accounting; consolidated financial statements; income tax considerations; International Accounting Standards.
- Prerequisite: GSBA 510
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14288D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 22 of 40 | Shiing-Wu Wang, Robert Trezevant | JKP202 | | |
| 14289R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 17 of 40 | Robert Trezevant, Shiing-Wu Wang | JKP202 | |
Examination of FAS 109 and roles of auditors, tax professionals and corporate financial personnel in preparing, analyzing and reviewing accrual of income taxes. Recommended preparation: Equivalent of Intermediate Accounting and Introductory Tax Course
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14290D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 49 of 54 | Joseph Keller | JKP202 | | |
| 14291D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 51 of 54 | Joseph Keller | JKP202 | |
Analysis of transfer of property during lifetime or at death from a tax saving perspective.
- Note: Section 14292 for Graduate Accounting Students Only. Section 14293 for Graduate Business Students Only. Non-Business student applications are available at www.marshall.usc.edu/registrationpolicies. Please complete and submit to registration@marshall.usc.edu.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14292D | 001 | Lecture | 6:30-9:30pm | Wednesday | 71 of 72 | Jack Barcal, Cynthia Gensler | JKP110 | | |
| 14293D | 033 | Lecture | 6:30-9:30pm | Wednesday | 6 of 5 | Jack Barcal, Cynthia Gensler | JKP110 | |
Role of the accountant in litigation matters. Identification and exploration of the analytical and communication tools necessary to be an effective forensic accountant.
- Prerequisite: ACCT 572
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14297D | 001 | Lecture | 3:30-6:20pm | Monday | 50 of 54 | James Dowling, Shirley Maxey | JKP202 | |
Research leading to the master's degree. Maximum units which may be applied to the degree to be determined by the School of Accounting. Graded CR/NC.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
- Note: For an application, please see the Syllabus field below.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 0 of 10 | OFFICE | |
Individual or team project solving real business problems for an existing business entity, domestic and/or international. Proposal, field research, analyses and oral and written presentations. Graded CR/NC.
- Note: For an application, please see the Syllabus field below.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14302D | 001 | 1.0-5.0 | Lecture | TBA | TBA | 0 of 99 | OFFICE | |
Survey of major topics in management accounting research with coverage of both key research questions and frequently used methods. Departmental approval.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14298R | 036 | Lecture | 9:00-11:50am | Monday | 5 of 10 | Mark Young | HOH506 | |