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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.
- Prerequisite: 1 from (BUAD 281 or BUAD 285b or BUAD 286b or BUAD 305)
- Note: The Friday Discussions classes for ACCT 370 and ACCT 371 meet on alternate Fridays. They do not conflict. The final exam for ACCT 370 is TBD.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14025D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 22 of 37 | Smrity Randhawa | ACC303 | PDF (288984 KB) |    |
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 38 of 38 | Smrity Randhawa | ACC303 | PDF (288984 KB) | |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 36 of 37 | Smrity Randhawa | ACC303 | PDF (288984 KB) | |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 96 of 170 | 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.
- 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 TBD.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 39 of 39 | Mike Lee | ACC303 | PDF (304218 KB) | |
| 14041D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 36 of 37 | Mike Lee | ACC303 | PDF (304218 KB) | |
| 14042D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 22 of 37 | Mike Lee | ACC303 | PDF (304218 KB) | |
| 14044D | 001 | Discussion | TBA | Friday | 97 of 170 | Mike Lee | OFFICE | |
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: To see session dates for this class, click on the calendar icon under info. The final exam date for this class is Tuesday, May 12 4:30-6:30pm
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14050R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 37 of 39 | Cecil Jackson | ACC236 | Word (88501 KB) | |
| 14051R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 39 of 39 | Cecil Jackson | ACC236 | Word (88501 KB) | |
| 14052R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 23 of 39 | Cecil Jackson | ACC236 | Word (88501 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14055D | 431 | Lecture | 8:00-9:50am | Mon, Wed | 18 of 35 | Rose Layton | BRI5 | PDF (617190 KB) | |
| 14056D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 36 of 36 | Rose Layton | BRI5 | PDF (617190 KB) | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 35 of 35 | Rose Layton | BRI5 | PDF (617190 KB) | |
| 14058R | 431 | Discussion | 10:00-11:50am | Friday | 89 of 105 | Rose Layton | JFF LL125 | |
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 | 37 of 39 | Charles Swenson | ACC236 | PDF (424632 KB) | |
| 14061D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 38 of 39 | Charles Swenson | ACC236 | | |
| 14062D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 27 of 39 | Charles Swenson | ACC236 | |
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 | 8:00-9:50am | Mon, Wed | 25 of 36 | Tom Ryan | BRI5 | | |
| 14066R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 35 of 35 | Tom Ryan | BRI5 | | |
| 14067R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 36 of 36 | Tom Ryan | BRI5 | |
Understand the concept of risk, risk assessment and management frameworks; learn to identify, analyze, manage and mitigate and communicate this risk to stakeholders.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14010R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 21 of 30 | Kristen Jaconi | BRI8 | PDF (337169 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 | 4:00-5:50pm | Tue, Thu | 44 of 46 | Tracie Majors | JFF322 | PDF (421227 KB) | |
| 14002D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 44 of 46 | Tracie Majors | ACC310 | PDF (421227 KB) | |
| 14003D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 48 of 48 | Tracie Majors | ACC310 | PDF (421227 KB) | |
| 14004D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 48 of 48 | Regina Wittenberg Moerman | ACC201 | Word (242913 KB) | |
| 14005D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 46 of 47 | Regina Wittenberg Moerman | ACC201 | Word (242913 KB) | |
| 14006D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 43 of 47 | Chrislynn Freed | JFF236 | Word (390058 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 | 4:00-5:50pm | Tue, Thu | 21 of 54 | Tom Ryan | JFF236 | PDF (404974 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 | 12:00-1:50pm | Tue, Thu | 57 of 57 | James Leonetti | JFF236 | Word (181760 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14143D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 22 of 40 | Lee Cerling | ACC310 | PDF (381625 KB) | |
| 14144D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 39 of 42 | Lee Cerling | ACC310 | PDF (381625 KB) | |
| 14145D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 42 of 42 | Harris Smith | ACC310 | PDF (381625 KB) | |
| 14147R | 001 | Discussion | 12:30-1:50pm | Friday | 103 of 265 | Gregory Kling,Lee Cerling, Harris 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14186D | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 41 of 41 | Cecil Jackson | BRI5 | Word (359365 KB) | |
Develop capabilities to identify and resolve advanced external financial reporting challenges, focusing primarily on operating, financing, and investing activities of business enterprises. Duplicates credit in ACCT 470ab.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14115D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 36 of 45 | Bill Holder | ACC201 | Word (817152 KB) | |
| 14116D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 45 of 45 | Kendall Simmonds | ACC303 | Word (813568 KB) | |
| 14117D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 22 of 42 | Kendall Simmonds | ACC303 | Word (813568 KB) | |
Course builds on the background developed in ACCT 373, specifically the process used by external auditors to conduct financial statement audits. Prerequisites: ACCT-373.
- Prerequisite: ACCT 373
- Note: To see session dates for this class, click on the calendar icon under Info
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14135R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 23 of 36 | Rose Layton | JFF328 | | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 29 of 36 | Rose Layton | JFF328 | | |
| 14138R | 442 | Discussion | 10:00-11:50am | Friday | 52 of 90 | Rose Layton | JFF LL125 | |
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 | 12:00-1:50pm | Tue, Thu | 26 of 40 | Shiing-Wu Wang | JFF236 | | |
| 14141R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 25 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 | |
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 | 11 of 12 | Julie Suh | BRI5 | PDF (200201 KB) | |
Selected topics reflecting current trends and recent developments in the field of accounting. Topics vary each semester.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| Risk Management in Entertainment, Sports, and the Arts | ||||||||||
| 14014R | 001 | 4.0 | Lecture | 4:00-5:50pm | Tue, Thu | 17 of 36 | Kristen Jaconi | BRI8 | PDF (345835 KB) | |
| Analytical Tools for Accountants | ||||||||||
| 14187D | 001 | 1.0 | Lecture | 2:00-2:50pm | Thursday | 24 of 35 | Julie Suh | BRI5 | PDF (278091 KB) | |
| Personal Financial and Tax Planning | ||||||||||
| 14188D | 431 | 2.0 | Lecture | 4:00-5:50pm | Tue, Thu | 22 of 36 | Shiing-Wu Wang | ACC236 | Word (140800 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14232R | 001 | Lecture | 9:30-10:50am | Friday | 31 of 32 | Shiing-Wu Wang, T J Wong | JKP202 | Word (83774 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14209R | 001 | Lecture | 5:00-6:20pm | Mon, Wed | 28 of 28 | Gregory Kling | JKP202 | PDF (315228 KB) | |
| 14206R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 35 of 35 (1 on waitlist) | Gregory Kling | JKP104 | PDF (315228 KB) | |
| 14207R | 001 | Lecture | 8:00-9:20am | Mon, Wed | 33 of 33 | Gregory Kling | JKP104 | PDF (315228 KB) | |
| 14208R | 001 | Lecture | 3:30-4:50pm | Mon, Wed | 29 of 29 (1 on waitlist) | Harris Smith | JKP202 | PDF (315228 KB) | |
| 14211R | 001 | Lab | 12:30-1:50pm | Friday | 125 of 140 | Gregory Kling,Lee Cerling, Harris Smith | TBA | |
Practical problems in accounting for business combinations. Consolidated financial statements: fair value, acquisition and equity basis accounting. Duplicates credit in former ACCT 582.
- Prerequisite: GSBA 510
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14286R | 442 | Lecture | 11:00-12:20pm | Tue, Thu | 22 of 50 | George Braunegg | JKP112 | PDF (591529 KB) | |
| 14287R | 415 | Lecture | 11:00-12:20pm | Tue, Thu | 5 of 20 | George Braunegg | JKP112 | PDF (591529 KB) | |
Tax planning and strategy in corporate restructuring including mergers, acquisitions, and divestitures. Tax background not required to be successful in this course. Duplicates credit in former ACCT 582.
- Prerequisite: GSBA 510
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14288R | 431 | Lecture | 11:00-12:20pm | Tue, Thu | 30 of 35 | Shiing-Wu Wang | JKP112 | Word (73089 KB) | |
| 14289R | 411 | Lecture | 11:00-12:20pm | Tue, Thu | 5 of 20 | Shiing-Wu Wang | JKP112 | Word (73089 KB) | |
Financial responsibility centers, financial and nonfinancial performance measures, budgets and other targets, evaluation techniques and styles, incentives. Strategy implementation and execution. Corporate governance. Online registration limited to graduate accounting and business students.
- 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 Fundamentals, Business Research, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Marketing, 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14280R | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 19 of 30 | Xin Li | JKP202 | PDF (89729 KB) | |
| 14281R | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 7 of 20 | Xin Li | JKP202 | PDF (89729 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14230R | 378 | Lecture | 5:30-7:00pm | Thursday | 14 of 38 | Patricia Mills | ONLINE | Word (130128 KB) | |
| 14240R | 001 | Lecture | 7:30-9:00pm | Thursday | 30 of 40 | Patricia Mills | JKP202 | Word (130128 KB) | |
Advanced coverage of topics in financial statement auditing including market effects of auditing, auditor litigation and client acceptance, errors and fraud, analytical procedures, and going-concern assessment.
- Prerequisite: ACCT 525
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14269R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 30 of 30 (6 on waitlist) | Clive Lennox | JKP202 | PDF (388227 KB) | |
| 14299R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 27 of 30 | Clive Lennox | JKP202 | PDF (388227 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 | 415 | Lecture | 2:00-3:20pm | Tue, Thu | 1 of 4 | Tony Aaron | BRI8 | | |
| 14241R | 442 | Lecture | 2:00-3:20pm | Tue, Thu | 24 of 24 | Tony Aaron | BRI8 | |
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/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, Marketing, Social Entrepreneurship, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
- Note: Sections 14225 and 14235 for MAcc/MBT Students only. Part-time Students ONLY in sections 14237 and 14249. Graduate Business Students (and others) enroll in Sections 14226, 14236.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14225R | 001 | Lecture | 8:00-9:20am | Tue, Thu | 18 of 30 | John Owens | JKP112 | PDF (232929 KB) | |
| 14226R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 9 of 18 | John Owens | JKP112 | PDF (232929 KB) | |
| 14235R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 19 of 30 | John Owens | JKP202 | PDF (232929 KB) | |
| 8:00-9:20am | Tue, Thu | JKP112 | |||||||
| 14236R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 17 of 20 | John Owens | JKP202 | PDF (232929 KB) | |
| 8:00-9:20am | Tue, Thu | JKP112 |
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, Marketing
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14243R | 431 | Lecture | 2:00-3:20pm | Mon, Wed | 23 of 45 | Cecil Jackson | JKP102 | Word (129024 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14246R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 30 of 31 | Shiing-Wu Wang | JKP102 | Word (79599 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14247R | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 37 of 50 | Patricia Mills | JKP104 | Word (104931 KB) | |
State income taxes; property tax; other state and local taxes; the effect of state and local taxes on multistate operations.
- Prerequisite: ACCT 550T
- Restriction: Registration open to the following major(s): Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14255R | 378 | Lecture | 5:30-7:00pm | Monday | 10 of 15 | Charles Swenson | ONLINE | PDF (356668 KB) | |
| 14257R | 001 | Lecture | 7:30-9:30pm | Monday | 22 of 30 | Charles Swenson | BRI202 | Word (145833 KB) | |
Application of tax law in areas of compensation planning, investment planning, tax shelters, and current developments relating to the individual taxpayer. Prerequisite: ACCT 550T.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14258R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 24 of 38 | Gregory Kling | JKP102 | PDF (94861 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 | 17 of 56 | Harris Smith | JKP104 | Word (56282 KB) | |
How corporate governance and financial reporting systems are influenced by business environments internationally. Global perspective of governance and reporting challenges and mechanisms for their remedy. Recommended preparation: GSBA 510 or other Financial 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, Marketing, Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14201R | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 34 of 40 | T J Wong | JKP202 | PDF (134403 KB) | |
| 14202R | 033 | Lecture | 11:00-12:20pm | Tue, Thu | 0 of 10 | T J Wong | JKP202 | PDF (134403 KB) | |
| 14203R | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 27 of 40 | T J Wong | JKP202 | PDF (134403 KB) | |
| 14212R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 7 of 10 | T J Wong | JKP202 | PDF (134403 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14273R | 001 | Lecture | 7:30-9:00pm | Tuesday | 10 of 30 | David Boschetto | BRI202 | | |
| 14274R | 378 | Lecture | 5:30-7:00pm | Tuesday | 8 of 20 | 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. Duplicates credit in ACCT 527.
- Prerequisite: GSBA 510
- Restriction: Registration open to the following class level(s): Master Student
- Note: Sections 14276 and 14278 are reserved for graduate Accounting students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14276R | 001 | Lecture | 5:00-6:20pm | Tue, Thu | 18 of 20 | James Leonetti | JKP212 | Word (264192 KB) | |
| 14277R | 033 | Lecture | 5:00-6:20pm | Tue, Thu | 35 of 40 | James Leonetti | JKP212 | Word (264192 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 41 of 50 | Paul Bader | JKP112 | Word (28833 KB) | |
Analysis of transfer of property during lifetime or at death from a tax saving perspective.
- 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, Medicine/Business Administration, Marketing, Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14292R | 001 | Lecture | 6:30-9:30pm | Wednesday | 57 of 62 (1 on waitlist) | Jack Barcal | JKP110 | PDF (554271 KB) | |
| 14293R | 033 | Lecture | 6:30-9:30pm | Wednesday | 6 of 8 | Jack Barcal | JKP110 | PDF (554271 KB) | |
| 14294R | 378 | Lecture | 5:30-7:00pm | Wednesday | 7 of 20 | Cynthia Gensler | ONLINE | PDF (554271 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.
- Restriction: Registration open to the following major(s): Accounting, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14213R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 26 of 34 | Lori Smith | JKP104 | PDF (304668 KB) | |
| 14214R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 36 of 36 (2 on waitlist) | Lori Smith | JKP202 | PDF (304668 KB) | |
| 14215R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 37 of 36 (2 on waitlist) | Lori Smith | JKP202 | PDF (304668 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: 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 | 2 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 | |
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 | 033 | Lecture | 9:30-10:50am | Friday | 15 of 15 | Mark Soliman | ACC312 | |
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 | 033 | Lecture | 12:30-4:50pm | Friday | 4 of 10 | Clive Lennox | ACC312 | PDF (281743 KB) | |