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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 by contacting (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 |
|---|---|---|---|---|---|---|---|---|---|
| 14028D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 37 of 47 | Merle Hopkins | JFF LL101 | Word (381952 KB) |   |
| 14025D | 001 | Lecture | 8:00-9:50am | Tue, Thu | Canceled | Smrity Randhawa |  | ||
| 14026D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 46 of 45 | Smrity Randhawa | JFF LL101 | PDF (634479 KB) | |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 47 of 48 | Merle Hopkins | JFF LL101 | Word (381952 KB) | |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 130 of 170 | Smrity Randhawa,Merle Hopkins | HOHEDI | |
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.
- Prerequisite: 1 from (BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305)
- Note: The Friday Discussion classes for ACCT 370 and ACCT 371 meet on alternate days. They do not conlict. The final exam for ACCT 371 is Thursday, May 4, 8-10am.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 25 of 30 | Leslie Porter | JFF LL101 | | |
| 14041D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 33 of 32 | Leslie Porter | JFF LL101 | | |
| 14042D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 32 of 32 | Leslie Porter | JFF236 | | |
| 14043R | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 38 of 39 | Leslie Porter | JFF236 | | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 128 of 170 | Leslie Porter | 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 | 2:00-3:50pm | Tue, Thu | 37 of 37 | Andrew Tinseth | ACC236 | PDF (609975 KB) | |
| 14052R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 27 of 36 | Andrew Tinseth | ACC236 | PDF (609975 KB) | |
| 14050R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 35 of 37 | Andrew Tinseth | ACC236 | PDF (609975 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14055R | 431 | Lecture | 8:00-9:50am | Tue, Thu | Canceled | Rose Layton | | ||
| 14056D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 40 of 42 | Rose Layton | BRI5 | Word (255549 KB) | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 40 of 42 | Rose Layton | BRI5 | Word (255549 KB) | |
| 14058R | 431 | Discussion | 12:00-1:45pm | Friday | 80 of 149 | Rose Layton | JFF LL105 | |
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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14060D | 431 | Lecture | 2:00-3:50pm | Mon, Wed | 46 of 54 | Gregory Kling | ACC310 | PDF (294281 KB) | |
| 14061D | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 52 of 54 | Gregory Kling | ACC310 | PDF (294281 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.
- Prerequisite: ACCT 370
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14065R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 38 of 45 | Tony Aaron | JFF236 | PDF (469254 KB) | |
| 14066R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 33 of 45 | Tom Ryan | ACC303 | PDF (234821 KB) | |
| 14067R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 37 of 45 | Tom Ryan | ACC303 | PDF (234821 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14001D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 27 of 44 | Tracie Majors | ACC310 | PDF (504720 KB) | |
| 14002D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 40 of 42 | Chrislynn Freed | JFF LL101 | Word (395714 KB) | |
| 14003D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 40 of 45 | Tracie Majors | ACC310 | PDF (504720 KB) | |
| 14004D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 39 of 39 | Regina Wittenberg Moerman | ACC236 | Word (241458 KB) | |
| 14005D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 38 of 39 | Regina Wittenberg Moerman | ACC236 | Word (241458 KB) | |
| 14006D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 45 of 46 | Tracie Majors | ACC303 | PDF (504720 KB) | |
| 14007D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 43 of 45 | Maria Ogneva | JFF LL101 | PDF (380291 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14100D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 24 of 60 | Merle Hopkins | JFF236 | Word (386048 KB) | |
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 | 36 of 39 | Smrity Randhawa | ACC236 | PDF (392270 KB) | |
| 14106D | 431 | Lecture | 4:00-5:50pm | Tue, Thu | 31 of 39 | Smrity Randhawa | ACC236 | PDF (392270 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14143R | 001 | Lecture | 8:00-9:50am | Mon, Wed | Canceled | Lee Cerling | | ||
| 14144D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 39 of 45 | Lee Cerling, Gary Smith | ACC303 | Word (67135 KB) | |
| 14145D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 37 of 45 | Rose Layton,Gary Smith | ACC303 | Word (72964 KB) | |
| 14146D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 28 of 38 | Harris Smith, Gary Smith | ACC236 | Word (61649 KB) | |
| 14147R | 001 | Discussion | 12:30-1:45pm | Friday | 104 of 265 | Gary Smith | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14185D | 431 | Lecture | 2:00-3:50pm | Mon, Wed | 26 of 45 | Cecil Jackson | ACC303 | Word (67552 KB) | |
| 14186D | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 39 of 44 | Cecil Jackson | ACC303 | Word (67552 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14115D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 55 of 55 | Kendall Simmonds | ACC310 | Word (456704 KB) | |
| 14116D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 52 of 54 | Kendall Simmonds | ACC310 | Word (456704 KB) | |
| 14117D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 51 of 54 | Kendall Simmonds | ACC310 | Word (456704 KB) | |
| 14118R | 001 | Discussion | 2:00-3:50pm | Friday | 158 of 165 | 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
- 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 | 8:00-9:50am | Tue, Thu | Canceled | Rose Layton | | ||
| 14136R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 39 of 42 | Rose Layton | BRI5 | Word (240093 KB) | |
| 14137R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 37 of 42 | Rose Layton | BRI5 | Word (240093 KB) | |
| 14138R | 442 | Discussion | TBA | Friday | 77 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14140R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 31 of 41 | Shiing-Wu Wang | ACC310 | Word (48128 KB) | |
| 14141R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 30 of 41 | Shiing-Wu Wang | ACC310 | Word (48128 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 | |
Provides the methodological tools to identify research problems, develop researchable hypotheses, apply appropriate methodologies, conduct research, derive meaningful conclusions from data, write a research proposal.
- Restriction: Registration open to the following major(s): Accounting, Business Administration (International Relations), Business Administration (Cinematic Arts), Business Administration (Real Estate Finance), Business Administration, Computer Science/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14150D | 001 | Lecture | 2:00-3:50pm | Tuesday | 18 of 20 | Julie Suh | ACC205 | Word (241152 KB) | |
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 | 31 of 30 | Shiing-Wu Wang, Thomas Lin | JKP202 |  | |
| 14233D | 001 | Lecture | 9:30-10:50am | Friday | 15 of 15 | Daniel O'Leary, Tom Ryan | ACC303 | Word (324712 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14228R | 431 | Lecture | 9:30-10:50am | Tue, Thu | 37 of 45 | Tom Ryan | JKP102 | PDF (317411 KB) | |
| 14238R | 411 | Lecture | 9:30-10:50am | Tue, Thu | 0 of 8 | Tom Ryan | JKP102 | PDF (317411 KB) | |
| 14242R | 431 | Lecture | 2:00-3:20pm | Tue, Thu | 31 of 45 | Tom Ryan | JKP202 | PDF (317411 KB) | |
| 14243R | 411 | Lecture | 2:00-3:20pm | Tue, Thu | 4 of 8 | Tom Ryan | JKP202 | PDF (317411 KB) | |
Provides the ethical grounding that accountants need to identify ethical issues and reconcile conflicts among competing stakeholder interests. Open only to Accounting and Business majors.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
- Note: Register for one lecture and lab
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14205D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 33 of 34 | Lori Smith, Gary Smith | JKP202 | Word (60984 KB) | |
| 14206R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 34 of 32 (2 on waitlist) | Gary Smith, Lori Smith | JKP202 | Word (60984 KB) | |
| 14207R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 35 of 32 (1 on waitlist) | Gary Smith, Lori Smith | JKP104 | Word (60984 KB) | |
| 14208R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 34 of 32 (6 on waitlist) | Gary Smith, Lori Smith | JKP202 | Word (60984 KB) | |
| 14211R | 001 | Lab | 12:30-1:50pm | Friday | 136 of 140 | Gary Smith, Lori Smith | HOHEDI | |
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
- Note: Online class only open to MBT students. No exceptions.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14220D | 378 | Lecture | 5:30-6:30pm | Wednesday | 25 of 38 | Patricia Mills | ONLINE | Word (136681 KB) | |
Explores complex valuation issues arising in financial reporting and the related professional standards and guidance. Prerequisite: ACCT 528.
- Prerequisite: ACCT 528
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14239R | 442 | Lecture | 9:30-10:50am | Tue, Thu | 26 of 45 | Tom Ryan | JKP102 | PDF (189526 KB) | |
| 14241R | 415 | Lecture | 9:30-10:50am | Tue, Thu | 0 of 8 | Tom Ryan | JKP102 | PDF (189526 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 14225 and 14226 reserved for Graduate Accounting Students ONLY. Sections 14236 and 14237 for non-Accounting Graduate Business Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14225R | 001 | Lecture | 8:00-9:20am | Tue, Thu | 28 of 48 | John Owens | JKP210 | PDF (168844 KB) | |
| 14226R | 001 | Lecture | 6:30-9:30pm | Tuesday | 4 of 1 | John Owens | JKP204 | PDF (165928 KB) | |
| 14236R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 36 of 44 | John Owens | JKP202 | PDF (168844 KB) | |
| 8:00-9:20am | Tue, Thu | JKP210 | |||||||
| 14237R | 033 | Lecture | 6:30-9:30pm | Tuesday | 48 of 43 | John Owens | JKP204 | PDF (165928 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 | 001 | Lecture | 6:30-9:30pm | Monday | 19 of 30 | Jack Barcal | ACC236 | |
Discover and analyze signals of major and frequently committed methods of fraudulent financial reporting; explore current reforms in financial reporting, auditing, and corporate governance. Recommended preparation: ACCT 572 or other intermediate accounting course.
- Restriction: Registration open to the following major(s): Accounting, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Real Estate Development, Business Administration/Social Work, Business Administration/Planning, Business Research, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
- Note: Sections 14230 and 14244 reserved for MAcc and MBT students only. Non-Accounting students should register for section 14240 or 14254.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14230R | 442 | Lecture | 3:30-4:50pm | Mon, Wed | 44 of 50 | Cecil Jackson | JKP202 | | |
| 14240R | 415 | Lecture | 3:30-4:50pm | Mon, Wed | 0 of 4 | Cecil Jackson | JKP202 | |
Taxation of cross-border transactions of U.S. citizens and corporations and of U.S. source income of foreign persons and corporations; planning for organization of international operations under the tax laws.
- Prerequisite: ACCT 561T
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14246D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 38 of 54 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14247D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 36 of 41 | Patricia Mills | JKP202 | Word (93322 KB) | |
State income taxes; property tax; other state and local taxes; the effect of state and local taxes on multistate operations. Prerequisite: ACCT 561T. Open only to graduate accounting majors.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14257R | 001 | Lecture | 6:30-8:30pm | Monday | 24 of 40 | Charles Swenson | 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 | 6:30-9:30pm | Monday | 19 of 46 | Harris Smith | ACC303 | Word (400384 KB) | |
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
- Note: Sections 14201 and 14203 for Graduate Accounting Students. Graduate Business Students should select section 14202 or 14212.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14201D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 44 of 49 | T J Wong | JKP202 | PDF (113782 KB) | |
| 14202R | 033 | Lecture | 11:00-12:20pm | Mon, Wed | 1 of 5 | T J Wong | JKP202 | PDF (113782 KB) | |
| 14203D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 18 of 40 | T J Wong | JKP202 | PDF (113782 KB) | |
| 14212R | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 4 of 5 | T J Wong | JKP202 | PDF (113782 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 | 001 | Lecture | 9:30-10:50am | Mon, Wed | 25 of 40 | David Boschetto | BRI202 | | |
| 14295D | 378 | Lecture | 5:30-6:30pm | Tuesday | 22 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
- Note: Sections 14276 and 14278 are reserved for graduate Accounting students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14276D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 21 of 26 | James Leonetti | JKP112 | Word (141312 KB) | |
| 14277R | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 39 of 50 | James Leonetti | JKP112 | Word (141312 KB) | |
| 14278D | 001 | Lecture | 6:30-9:30pm | Thursday | Canceled | James Leonetti | | ||
| 14279D | 033 | Lecture | 6:30-9:30pm | Thursday | Canceled | James Leonetti | |
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
- Note: Section 14288 is for Graduate Accounting Students ONLY. Section 14289 is for non-accounting students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14288D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 67 of 65 | Shiing-Wu Wang, Patrick Kinsella | JKP212 | Word (346112 KB) | |
| 14289R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 7 of 5 | Shiing-Wu Wang, Patrick Kinsella | JKP212 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 58 of 70 | Maryanne Werner | JKP110 | |
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 | 60 of 69 | Jack Barcal | JKP110 | | |
| 14293R | 033 | Lecture | 6:30-9:30pm | Wednesday | 6 of 8 | Jack Barcal | JKP110 | |
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: Application required. Visit www.marshall.usc.edu/elective-course-guide/independent-study.
| 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: Application required. Visit www.marshall.usc.edu/elective-course-guide/independent-study.
| 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 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 | 10:00-12:50pm | Wednesday | 4 of 15 | Maria Ogneva | ACC312 | |
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 | 12 of 15 | Regina Wittenberg Moerman | HOH706 | |
Survey of major topics and methods in archival auditing research, research design methodologies, use of STATA and statistical modeling. Recommended preparation: Graduate level econometrics course. Open only to Accounting PhD 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14330R | 036 | Lecture | 12:30-4:50pm | Friday | 4 of 10 | Clive Lennox, Shirley Maxey | HOH706 | |