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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 |
|---|---|---|---|---|---|---|---|---|---|
| 14026D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 43 of 46 | Smrity Randhawa | ACC303 | PDF (277753 KB) |   |
| 14025D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 41 of 46 | Smrity Randhawa | ACC303 | PDF (277753 KB) |  |
| 14029D | 001 | Lab | 10:00-11:50am | Friday | 84 of 135 | Smrity Randhawa | 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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 45 of 46 | Andrew Tinseth | ACC303 | PDF (500915 KB) | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 42 of 46 | Andrew Tinseth | ACC303 | PDF (500915 KB) | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 87 of 150 | Andrew Tinseth | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14050R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 46 of 46 | Cecil Jackson | JFF LL101 | | |
| 14051R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 42 of 45 | Cecil Jackson | JFF LL101 | | |
| 14052R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 38 of 45 | Cecil Jackson | JFF LL101 | |
Exploration of the requisite skills and knowledge needed to offer services in assurance, attestation or auditing engagements. Prerequisites: ACCT 370 and ACCT 371.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14055D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 44 of 48 | Rose Layton | JFF LL101 | Word (249379 KB) | |
| 14056D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 47 of 48 | Rose Layton | JFF LL101 | Word (249379 KB) | |
| 14057D | 431 | Lecture | 2:00-3:50pm | Mon, Wed | 43 of 48 | Rose Layton | JFF LL101 | Word (249379 KB) | |
| 14058R | 431 | Discussion | 12:00-1:50pm | Friday | 134 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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14060D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 43 of 45 | Charles Swenson | JFF LL101 | Word (299444 KB) | |
| 14061D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 45 of 46 | Charles Swenson | JFF LL101 | Word (299444 KB) | |
| 14062D | 431 | Lecture | 4:00-5:50pm | Tue, Thu | 28 of 45 | Charles Swenson | JFF LL101 | Word (299444 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 | 10:00-11:50am | Mon, Wed | 38 of 47 | Tom Ryan | JFF LL101 | PDF (1376995 MB) | |
| 14066R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 44 of 48 | Tom Ryan | JFF LL101 | PDF (1376995 MB) | |
| 14067R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 42 of 47 | Tom Ryan | JFF LL101 | PDF (1376995 MB) | |
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 | 8:00-9:50am | Mon, Wed | 45 of 45 | Smrity Randhawa | ACC303 | PDF (410617 KB) | |
| 14092D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 32 of 39 | Leslie Porter | JFF236 | PDF (269127 KB) | |
| 14093D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 39 of 40 | Leslie Porter | JFF236 | PDF (269127 KB) | |
| 14094D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 45 of 45 | Zivia Wilson Sweeney | JFF236 | Word (408064 KB) | |
| 14095D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 39 of 39 | Chrislynn Freed | ACC236 | Word (400359 KB) | |
| 14096D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 42 of 45 | Ruben Davila | ACC303 | PDF (868094 KB) | |
| 14097D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 34 of 39 | Kendall Simmonds | ACC236 | Word (397849 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14102R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 21 of 39 | Tom Ryan | ACC236 | PDF (1222011 MB) | |
Examination of the role of financial statement analysis in the prediction of a firm's future financial performance.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14105D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 33 of 40 | Patricia Dechow | ACC201 | PDF (533868 KB) | |
| 14106D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 40 of 40 | Patricia Dechow | ACC201 | PDF (533868 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 | 2:00-3:50pm | Tue, Thu | 46 of 46 | Harris Smith | ACC303 | Word (64266 KB) | |
| 14145D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 46 of 46 | Harris Smith | ACC303 | Word (64266 KB) | |
| 14147R | 001 | Discussion | 12:30-1:50pm | Friday | 92 of 150 | Harris Smith | JFF LL105 | |
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 | 2:00-3:50pm | Mon, Wed | 35 of 39 | Cecil Jackson | ACC236 | Word (71281 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14120D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 42 of 50 | Kendall Simmonds | ACC310 | Word (512512 KB) | |
| 14121D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 40 of 50 | Kendall Simmonds | ACC310 | Word (512512 KB) | |
| 14123R | 001 | Discussion | 2:00-3:50pm | Friday | 82 of 100 | 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 | 10:00-11:50am | Mon, Wed | 40 of 42 | Rose Layton | ACC201 | | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 42 of 42 | Rose Layton | ACC201 | | |
| 14137R | 442 | Discussion | 2:00-3:45pm | Friday | 82 of 150 | 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 | 2:00-3:50pm | Mon, Wed | 25 of 39 | Shiing-Wu Wang | ACC236 | Word (260096 KB) | |
| 14141R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 19 of 39 | Shiing-Wu Wang | ACC236 | |
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 | |
Experience in conducting research and writing a thesis under supervision of a faculty adviser.
- Prerequisite: 1 from (ACCT 493 or BUAD 493)
- Restriction: Registration open to the following major(s): Accounting, Business Administration
- Restriction: Registration open to the following class level(s): Junior, Senior, Senior (fifth year)
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14188D | 001 | Lecture | TBA | Friday | 14 of 18 | Julie Suh | OFFICE | Word (235008 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14190R | 372 | Lecture | TBA | TBA | 35 of 54 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14238R | 001 | Lecture | 3:30-4:50pm | Tuesday | 43 of 43 (3 on waitlist) | Tom Ryan | JKP202 | PDF (1318336 MB) | |
| 14239R | 033 | Lecture | 3:30-4:50pm | Tuesday | 1 of 1 | Tom Ryan | JKP202 | PDF (1318336 MB) | |
| 14240R | 001 | Lecture | 3:30-4:50pm | Thursday | 45 of 44 | Tom Ryan | JKP202 | PDF (1318336 MB) | |
| 14241R | 033 | Lecture | 3:30-4:50pm | Thursday | 2 of 1 | Tom Ryan | JKP202 | PDF (1318336 MB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14207D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 23 of 23 | Sarah Bonner | JKP104 | Word (253207 KB) | |
| 14208D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 21 of 22 | Sarah Bonner | JKP104 | Word (253207 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 | 2:00-3:20pm | Tue, Thu | 48 of 53 | Daniel O'Leary | JKP202 |  | |
| 11:00-12:20pm | Friday | HOH1 |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14215D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 55 of 57 | Daniel O'Leary | JKP202 | | |
| 9:30-10:50am | Friday | HOH1 |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14218D | 431 | Lecture | 2:00-4:50pm | Tue, Thu | 36 of 50 | Patricia Mills | JKP104 | PDF (328010 KB) | |
| 14230D | 001 | Lecture | 8:00-9:30pm | Monday | 23 of 41 | Diane Comi | BRI202 | PDF (520048 KB) | |
| 14251D | 378 | Lecture | 6:30-7:50pm | Monday | 17 of 25 | Diane Comi | ONLINE | PDF (520048 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14221D | 442 | Lecture | 2:00-4:50pm | Tue, Thu | 36 of 56 | Patricia Mills | JKP104 | | |
| 14222D | 001 | Lecture | 6:30-9:30pm | Tuesday | 27 of 54 | Patricia Mills | JKP202 | PDF (347657 KB) | |
| 14223D | 378 | Lecture | 6:30-9:30pm | Tuesday | 9 of 38 | Patricia Mills | ONLINE | PDF (453594 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14217R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 27 of 27 (1 on waitlist) | John Owens | JKP110 | PDF (168674 KB) | |
| 14227R | 001 | Lecture | 8:00-9:20am | Tue, Thu | 16 of 16 (1 on waitlist) | John Owens | JKP110 | PDF (168674 KB) | |
| 14228D | 033 | Lecture | 9:30-10:50am | Tue, Thu | 18 of 19 (3 on waitlist) | John Owens | JKP202 | PDF (168674 KB) | |
| 8:00-9:20am | Tue, Thu | JKP110 | |||||||
| 14229R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 23 of 23 (1 on waitlist) | John Owens | JKP202 | PDF (168674 KB) | |
| 8:00-9:20am | Tue, Thu | JKP110 |
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 | 35 of 54 | Jack Barcal | JKP202 | PDF (528430 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 | 37 of 54 | Joe Keller | JKP202 | Word (232034 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. 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14235R | 442 | Lecture | 2:00-3:20pm | Mon, Wed | 51 of 50 (5 on waitlist) | Cecil Jackson | JKP112 | | |
| 14256R | 415 | Lecture | 2:00-3:20pm | Mon, Wed | 1 of 1 | Cecil Jackson | JKP112 | |
Taxation of decedents' estates and lifetime gifts; valuation of property subject to estate and gift taxes.
- Prerequisite: ACCT 550T
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14232D | 378 | Lecture | 6:30-7:50pm | Monday | 30 of 38 | Jack Barcal | ONLINE | PDF (510604 KB) | |
| 14233D | 001 | Lecture | 8:00-9:30pm | Monday | Canceled | Jack Barcal | PDF (510604 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14245R | 001 | Lecture | 6:30-7:50pm | Wednesday | Canceled | David Boschetto | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14265R | 001 | Lecture | 8:00-9:30pm | Thursday | 7 of 40 | David Boschetto | BRI202 | | |
| 14266D | 378 | Lecture | 6:30-7:50pm | Thursday | 18 of 38 | David Boschetto | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14268R | 033 | Lecture | 9:30-10:50am | Mon, Wed | 13 of 10 | Richard Sloan | JKP202 | PDF (224748 KB) | |
| 14269D | 033 | Lecture | 6:30-9:30pm | Wednesday | 26 of 42 | Patricia Dechow | JKP112 | PDF (387357 KB) | |
| 14270R | 033 | Lecture | 11:00-12:20pm | Mon, Wed | 29 of 28 | Richard Sloan | JKP202 | PDF (224748 KB) | |
| 14278R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 44 of 40 | Richard Sloan | JKP202 | PDF (224748 KB) | |
| 14279D | 001 | Lecture | 6:30-9:30pm | Wednesday | 6 of 15 | Patricia Dechow | JKP112 | PDF (387357 KB) | |
| 14280R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 23 of 22 | Richard Sloan | JKP202 | PDF (224748 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14286R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 62 of 60 | Shiing-Wu Wang, Patrick Kinsella | JKP210 | Word (61440 KB) | |
| 14287R | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 4 of 4 | Shiing-Wu Wang, Patrick Kinsella | JKP210 | Word (61440 KB) | |
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 | 8:00-9:30pm | Tuesday | Canceled | Maryanne Werner | | ||
| 14291D | 378 | Lecture | 6:30-7:50pm | Tuesday | 18 of 38 | Maryanne Werner | ONLINE | |
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.
- Prerequisite: ACCT 572
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14296D | 001 | 1.5 | Lecture | 5:00-6:20pm | Monday | 41 of 50 | Omid Yazdi, Eugenia Wu | JKP204 | Word (233721 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: See your Advisor for details on enrollment.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 0 of 10 | OFFICE | |
Survey of major topics in judgment and decision-making research in accounting with coverage of both key research questions and frequently used methods. Departmental approval.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14302R | 036 | Lecture | 10:00-12:50pm | Wednesday | 11 of 15 | Sarah Bonner | HOH114 | Word (56239 KB) | |
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 | 14 of 15 | Mark Soliman | HOH706 | |
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 | 3:40-5:00pm | Friday | 11 of 12 | Mark Soliman | HOH706 | |