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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 |
|---|---|---|---|---|---|---|---|---|---|
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 40 of 42 | Merle Hopkins | ACC303 | Word (379904 KB) |   |
| 14025D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 24 of 42 | Merle Hopkins | ACC303 | Word (379904 KB) |  |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 41 of 42 | Merle Hopkins | ACC303 | Word (379904 KB) | |
| 14029D | 001 | Lab | 10:00-11:50am | Friday | 105 of 135 | Merle Hopkins | SLH200 | |
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 | 28 of 42 | Leslie Porter | ACC303 | PDF (485359 KB) | |
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 40 of 42 | Leslie Porter | ACC303 | PDF (485359 KB) | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 38 of 42 | Leslie Porter | ACC303 | PDF (485359 KB) | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 106 of 150 | SLH200 | |
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.
- Prerequisite: 1 from (BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305)
- Note: The final exam for all sections of ACCT 372 will be held on Monday, December 14, 4:30-6:30pm.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14050R | 442 | Lecture | 8:00-9:50am | Tue, Thu | 51 of 54 | Christo Karuna | ACC310 | | |
| 14051R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 53 of 54 | Christo Karuna | ACC310 | | |
| 14052R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 53 of 54 | Christo Karuna | ACC310 | | |
| 14053R | 442 | Lab | 12:00-1:50pm | Friday | 146 of 269 | 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: The final exam for ACCT 373 will be held in class on Tuesday, October 16.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14055D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 49 of 50 | Rose Layton | ACC310 | PDF (437041 KB) | |
| 14056D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 49 of 50 | Rose Layton | ACC310 | PDF (437041 KB) | |
| 14057D | 431 | Lecture | 8:00-9:50am | Tue, Thu | 43 of 50 | Rose Layton | ACC310 | PDF (437041 KB) | |
| 14058D | 431 | Discussion | 12:00-1:50pm | Friday | 141 of 269 | 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: FINAL EXAM: Wednesday, October 15, 6:00-8:00pm
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14060D | 431 | Lecture | 8:00-9:50am | Mon, Wed | 47 of 51 | Charles Swenson | ACC310 | PDF (505399 KB) | |
| 14061D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 49 of 52 | Charles Swenson | ACC310 | PDF (505399 KB) | |
| 14062D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 52 of 52 | Charles Swenson | ACC310 | PDF (505399 KB) | |
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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14065R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 48 of 48 | Tom Ryan | ACC310 | PDF (332286 KB) | |
| 14066R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 42 of 48 | Tom Ryan | ACC310 | PDF (332286 KB) | |
| 14067R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 47 of 48 | Tom Ryan | ACC310 | PDF (331848 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14091D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 31 of 39 | John Karayan | HOH422 | Word (223744 KB) | |
| 14092D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 35 of 38 | Maria Loumioti | HOH301 | Word (259358 KB) | |
| 14093D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 39 of 40 | John Karayan | HOH422 | Word (224256 KB) | |
| 14094D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 46 of 48 | Zivia Wilson Sweeney | ACC310 | Word (387584 KB) | |
| 14095D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 31 of 33 | Adrian Stern | HOH305 | Word (146578 KB) | |
| 14096D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 35 of 39 | Maria Loumioti | HOH301 | Word (259358 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14102D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 30 of 36 | Tom Ryan | ACC205 | PDF (365709 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14144D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 36 of 36 | Gary Smith | HOH421 | Word (54745 KB) | |
| 14145D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 35 of 37 | Gary Smith | ACC303 | Word (54745 KB) | |
| 14146D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 35 of 37 | Gary Smith | ACC303 | Word (54745 KB) | |
| 14147D | 001 | Discussion | 12:30-1:50pm | Friday | 106 of 120 | HOHEDI | |
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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14183D | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 38 of 42 | Cecil Jackson | HOH303 | Word (68453 KB) | |
| 14184D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 33 of 34 | Cecil Jackson | ACC205 | Word (68453 KB) | |
| 14185D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 33 of 34 | Cecil Jackson | ACC236 | Word (68453 KB) | |
Examination of internal audit/auditors and their relationship to management, the investors, the regulators, and the external auditors. Prerequisites: ACCT 370 and ACCT 373.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14186R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 26 of 36 | Rose Layton | BRI5 | Word (244874 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14122D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 31 of 40 | Kendall Simmonds | ACC310 | Word (569344 KB) | |
| 14120D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 19 of 40 | Kendall Simmonds | HOH421 | Word (569344 KB) | |
| 14121D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 18 of 40 | Kendall Simmonds | ACC310 | Word (569344 KB) | |
| 14123D | 001 | Discussion | 2:00-3:50pm | Friday | 68 of 269 | Kendall Simmonds | 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14135R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 27 of 40 | Rose Layton | ACC201 | Word (245592 KB) | |
| 14136R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 22 of 40 | Rose Layton | ACC303 | Word (245592 KB) | |
| 14137R | 442 | Discussion | 2:00-3:50pm | Friday | 49 of 269 | Rose Layton | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14140R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 28 of 36 | Shiing-Wu Wang | ACC205 | Word (46080 KB) | |
| 14141R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 31 of 36 | Shiing-Wu Wang | ACC205 | Word (46080 KB) | |
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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14160D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | Canceled | Bob Kiddoo | |
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 | 1 of 10 | Bob Kiddoo | 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 and GSBA 518.) Not open to business or accounting majors.
- Restriction: Registration closed to the following major(s): Accounting, Business Administration, 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 Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Business Administration/Dental Surgery
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14187R | 378 | Lecture | TBA | TBA | 11 of 25 | Merle Hopkins | ONLINE | Word (172544 KB) | |
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 | 12:30-1:50pm | Tuesday | 17 of 20 | Tom Ryan | JKP202 | PDF (331116 KB) | |
| 14202D | 001 | Lecture | 12:30-1:50pm | Thursday | 15 of 35 | Tom Ryan | JKP202 | PDF (331116 KB) | |
Concepts and principles governing independent professional services that provide assurance on the reliability and relevance of information, including financial statement information. Topics include demand and supply issues for these services, basic principles of evidence, risk assessment and testing. Recommended preparation: ACCT 525x.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14206D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 21 of 26 | Sarah Bonner | JKP102 | Word (274732 KB) | |
| 14207D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 26 of 26 | Sarah Bonner | JKP102 | Word (274732 KB) | |
Focuses on accounting enterprise database models and information technology required to support those systems. Includes analysis and design of interfunctional process flows through reengineering to exploit technology capabilities.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14209D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 37 of 40 | Bob Kiddoo | JKP104 | PDF (271337 KB) | |
Design, control and development of advanced enterprise systems, using reengineering, focusing on accounting and financial systems, using a wide range of emerging existing technologies. Recommended preparation: ACCT 547.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Jewish Nonprofit Management, Business Administration/Planning, Business Administration/Real Estate Development, Business Taxation, Information and Operations Management, Medicine/Business Administration, Nursing/Business Administration
- Note: .
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14216D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 48 of 56 | Bob Kiddoo | JKP104 | PDF (271792 KB) | |
Tax law research methods; interpreting statutes, cases, and rulings; communicating research results; administration and professional responsibilities of tax practice. 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/Planning, Business Administration/Real Estate Development, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Taxation
- Note: .
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14217D | 431 | Lecture | 9:30-12:20pm | Tue, Thu | 48 of 54 | Patricia Mills | JKP104 | Word (164355 KB) |  |
| 14219D | 378 | Lecture | 5:30-6:30pm | Tuesday | 10 of 38 | Diane Comi | ONLINE | Word (167134 KB) | |
| 14230D | 001 | Lecture | 6:30-9:30pm | Monday | 20 of 36 | Diane Comi | ACC205 | Word (151039 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14220D | 442 | Lecture | 9:30-12:20pm | Tue, Thu | 35 of 36 (2 on waitlist) | Patricia Mills | JKP104 | Word (82781 KB) | |
| 14221D | 442 | Lecture | 2:00-4:50pm | Tue, Thu | 33 of 35 | Patricia Mills | JKP202 | Word (82781 KB) | |
| 14222D | 378 | Lecture | 5:30-6:30pm | Monday | 23 of 38 | James Gergurich | ONLINE | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14223D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 27 of 28 | Clive Lennox, Shirley Maxey | JKP102 | Word (240539 KB) | |
| 14224D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 27 of 28 | Clive Lennox, Shirley Maxey | JKP104 | Word (240539 KB) | |
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: sECTIONS 14226 and 14228 for Graduate Business Studnets ONLY. Sections 14227 and 14229 for Accounting Masters Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14226D | 033 | Lecture | 8:00-9:20am | Tue, Thu | 35 of 35 (4 on waitlist) | John Owens | JKP110 | Word (70144 KB) | |
| 14227D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 10 of 10 | John Owens | JKP110 | Word (70144 KB) | |
| 14228D | 033 | Lecture | 9:30-10:50am | Tue, Thu | 35 of 35 (6 on waitlist) | John Owens | JKP202 | Word (70144 KB) | |
| 14229D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 10 of 10 (2 on waitlist) | John Owens | JKP202 | Word (70144 KB) | |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14231D | 431 | Lecture | 2:00-4:50pm | Mon, Wed | 48 of 50 | Jack Barcal | JKP202 | PDF (191947 KB) | |
| 14232D | 001 | Lecture | 6:30-9:30pm | Wednesday | 13 of 40 | Jack Barcal | JKP202 | PDF (196495 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14237D | 442 | Lecture | 2:00-4:50pm | Mon, Wed | 49 of 50 | Joe Keller | JKP202 | Word (229193 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14247D | 001 | Lecture | 6:30-9:30pm | Tuesday | 19 of 40 | Maryanne Werner | BRI202 | Word (81016 KB) | |
| 14248D | 378 | Lecture | 5:30-6:30pm | Monday | 14 of 16 | Maryanne Werner | ONLINE | Word (81016 KB) | |
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 | 6:30-9:30pm | Monday | 32 of 54 | John Karayan | JKP202 | Word (208896 KB) | |
Tax reporting and collection procedures; administrative and judicial procedures governing tax controversies; the rights and obligations of the taxpayer.
- Prerequisite: ACCT 550T and 1 from (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 |
|---|---|---|---|---|---|---|---|---|---|
| 14264D | 001 | Lecture | 6:30-9:30pm | Monday | 15 of 35 | Steven Toscher, Shirley Maxey | BRI202 | |
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. Recommended preparation: GSBA 510 or other Financial Accounting course.
- 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 Administration/Social Work, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Nursing/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14260D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 34 of 50 | Eugene Erbstoesser, Shirley Maxey | JKP102 | Word (221155 KB) | |
Concepts governing timing of recognition of income and deductions for income tax purposes. Covers differences between GAAP and income tax accounting for all taxpayers. Prerequisite: ACCT 550T.
- Prerequisite: ACCT 550T
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14273D | 378 | Lecture | 6:00-7:00pm | Wednesday | 29 of 38 | Robert Scharlach | ONLINE | |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14269R | 033 | Lecture | 6:30-9:30pm | Tuesday | 39 of 45 | Robert Louk | JKP202 | Word (25153 KB) | |
| 14278D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 50 of 50 | John Owens | JKP202 | Word (79872 KB) | |
| 14279D | 001 | Lecture | 6:30-9:30pm | Tuesday | 5 of 9 | Robert Louk | JKP202 | |
Examination of FAS 109 and roles of auditors, tax professionals and corporate financial personnel in preparing, analyzing and reviewing accrual of income taxes. Prerequisite: ACCT 561T or ACCT 585. Open only to graduate students.
- Prerequisite: 1 from (ACCT 561T or ACCT 585)
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student, Professional Year 1
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14290D | 001 | Lecture | 6:30-9:30pm | Thursday | 10 of 40 | Maryanne Werner | JKP204 | Word (75330 KB) | |
A case study approach to the integration of accounting and auditing knowledge; research, communication, and interpersonal skills developed through extensive written and presentation requirements. Recommended preparation: ACCT 572.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14293D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 36 of 38 | Lori Smith | JKP202 | PDF (192948 KB) | |
| 14294D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 25 of 36 | Lori Smith | JKP202 | PDF (192948 KB) | |
| 14295D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 37 of 36 (2 on waitlist) | Lori Smith | JKP202 | PDF (192948 KB) | |
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 form 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 | |
Survey of major topics and methods in research on financial reporting with coverage of both key research questions and frequently used methods. Open only to Business Administration doctoral students.
- Restriction: Registration open to the following major(s): Business Administration
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14315R | 036 | Lecture | 9:00-11:50am | Wednesday | 7 of 10 | Maria Ogneva | HOH506 | |
Advanced Seminar to address issues/topics covered in accounting research. Open only to doctoral students.
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14321R | 036 | Lecture | 9:30-10:50am | Friday | 10 of 12 | Mark Soliman | HOH506 | |
Seminar. Review and discuss current research in Accounting. Presentations by faculty, visiting researchers, and advanced students. Open only to Marshall Ph.D. students. Graded CR/NC.
- Restriction: Registration open to the following major(s): Business Administration
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14301R | 036 | Lecture | 12:30-1:50pm | Friday | 10 of 12 | Mark Soliman | HOH506 | |