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Accounting (ACCT)
- http://www.marshall.usc.edu/lsoa/
- D class assignments for undergraduates available in ACC; 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.
- Prerequisite: 1 from (BUAD 281 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 | 35 of 36 | Lori Smith | JFF239 |   | |
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 33 of 33 | Bill Holder | JFF233 | | |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 68 of 80 | Bill Holder, Lori Smith | JFF LL125 | |
Understanding of technology and controls needed to capture data used by professionals in financial and managerial accounting, auditing and taxation.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 36 of 36 | Andreas Simon | ACC303 | PDF (837670 KB) | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 33 of 35 | Andreas Simon | ACC303 | PDF (837718 KB) | |
| 14044D | 001 | Discussion | 12:00-1:50pm | Friday | 69 of 80 | Andreas Simon | JFF LL125 | |
Understanding of decision-making, problem solving, and research skills as a supplement to managerial accounting knowledge for accounting professionals.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14051D | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 48 of 49 | Cecil Jackson | JFF239 | |
Exploration of the requisite skills and knowledge needed to offer services in assurance, attestation or auditing engagements. Prerequisites: ACCT 370 and ACCT 371. Duplicates credit in ACCT 456.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14056R | 431 | Lecture | 10:00-11:50am | Mon, Wed | 45 of 47 | Rose Layton | JFF414 | PDF (274197 KB) | |
| 14058R | 431 | Discussion | 10:00-11:50am | Friday | 45 of 50 | Rose Layton | JFF233 | |
Basic tax principles, introduction to U.S. federal, state and local tax systems, income and expense definitions, property transactions, and fundamentals of individual taxation. Duplicates credit in ACCT 451.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14061D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 47 of 48 | Charles Swenson | ACC201 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14067R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 42 of 48 | Tony Aaron | ACC201 | PDF (448833 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14010D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 40 of 40 | Kristen Jaconi | BRI202 | PDF (914632 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14002D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 34 of 40 | Ruben Davila | ACC201 | PDF (743449 KB) | |
| 14003D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 30 of 31 | Zivia Wilson Sweeney | JFF241 | PDF (316172 KB) | |
| 14004D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 37 of 42 | Zivia Wilson Sweeney | ACC201 | PDF (316172 KB) | |
| 14005D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 38 of 38 | Maria Ogneva | ACC236 | | |
| 14006D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 27 of 30 | Zivia Wilson Sweeney | JFF241 | PDF (316172 KB) | |
| 14007D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 37 of 38 | Maria Ogneva | ACC236 | |
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 | Mon, Wed | 46 of 50 | Harris Smith | ACC310 | |
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 | 10:00-11:50am | Tue, Thu | 49 of 49 | Greg Kling | JFF241 | PDF (457769 KB) | |
| 14144D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 47 of 47 | Greg Kling | JFF241 | PDF (457769 KB) | |
| 14145D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 48 of 48 | Greg Kling | JFF241 | PDF (457769 KB) | |
| 14147R | 001 | Discussion | 9:30-10:50am | Friday | 144 of 144 | Greg Kling | 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 | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 53 of 53 | Cecil Jackson | ACC310 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14116D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 39 of 39 | Smrity Randhawa | ACC201 | PDF (582022 KB) | |
| 14117D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 34 of 39 | Richard Simitian | ACC201 | PDF (761248 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. Duplicates credit in ACCT 456.
- Prerequisite: ACCT 373
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14138R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 48 of 50 | Rose Layton | JFF414 | PDF (321976 KB) | |
| 14139R | 442 | Discussion | 11:00-12:20pm | Friday | 48 of 50 | Rose Layton | JFF233 | |
Capabilities to identify and articulate tax issues related to a business entity's life: formation, investing, financing and operations, and change of form. Duplicates credit in ACCT 451.
- Prerequisite: ACCT 374
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14141R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 29 of 39 | Shiing-Wu Wang | ACC236 | | |
| 14142R | 442 | Lab | 12:30-2:20pm | Friday | 29 of 50 | Shiing-Wu Wang | JFF236 | |
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 (Business Analytics), Business Administration (Communication), Business Administration (Cinematic Arts), Business Administration (Entrepreneurship and Innovation, Business Administration (Finance), Business Administration (Leadership and Innovation), Business Administration (Marketing), Business Administration (Real Estate Finance), Business Administration (Risk Management), Business Administration, Computer Science/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14150D | 001 | Lecture | 4:00-5:50pm | Wednesday | 6 of 10 | Maria Ogneva | HOH706 | |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| Innovating Risk Solutions in Disruptive Environments | ||||||||||
| 14181D | 001 | 4.0 | Lecture | 6:00-9:30pm | Monday | 21 of 30 | Ward Ching | HOH114 | PDF (889952 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14202R | 001 | Lecture | 11:00-12:20pm | Friday | 40 of 45 | Shiing-Wu Wang | JFF236 | |
Analysis of corporate financial reports to evaluate the firms past and present performance as well as to predict likely future performance from an auditors perspective. Duplicates credit in ACCT 581.
- Prerequisite: ACCT 541
- Restriction: Registration open to the following major(s): Accounting, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14224R | 754 | Lecture | TBA | MTuWThF | 35 of 36 | George Braunegg | ONLINE | |
Provides the ethical grounding that accountants need to identify ethical issues and reconcile conflicts among competing stakeholder interests. Open only to Accounting and Business Taxation 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14212R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 35 of 35 (1 on waitlist) | James Leonetti | JKP202 | PDF (1321991 MB) | |
| 14210R | 001 | Lecture | 8:00-9:20am | Mon, Wed | 16 of 35 | James Leonetti | JKP202 | PDF (1321991 MB) | |
| 14211R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 40 of 40 (1 on waitlist) | James Leonetti | JKP202 | PDF (1321991 MB) | |
| 14214R | 001 | Lab | 9:30-10:50am | Friday | 91 of 110 | James Leonetti | HOHEDI | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14216R | 431 | Lecture | 2:00-3:20pm | Mon, Wed | 11 of 40 | George Braunegg | JKP102 | PDF (400533 KB) | |
| 14217R | 411 | Lecture | 2:00-3:20pm | Mon, Wed | 4 of 14 | George Braunegg | JKP102 | PDF (400533 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14218R | 442 | Lecture | 2:00-3:20pm | Mon, Wed | 12 of 40 | Shiing-Wu Wang | JKP102 | | |
| 14219R | 415 | Lecture | 2:00-3:20pm | Mon, Wed | 1 of 14 | Shiing-Wu Wang | JKP102 | |
Exploration of the role systems play in organizations, the technology that supports these systems and issues relating to technology risk, system/application security and system review/audit.
- Corequisite: ACCT 541
- Restriction: Registration open to the following major(s): Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14236R | 934 | Lecture | 9:30-12:20pm | Mon, Wed | 35 of 36 | Andreas Simon | JFF322 & ONLINE | PDF (469415 KB) | |
| 14237R | 934 | Lab | TBA | TBA | 35 of 36 | Andreas Simon | OFFICE | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14249R | 378 | Lecture | 5:30-6:50pm | Wednesday | 16 of 40 | Michael Paranal | ONLINE | PDF (520014 KB) | |
| 14250R | 001 | Lecture | 7:30-9:00pm | Wednesday | 3 of 20 | Michael Paranal | JFF331 | PDF (520014 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14254R | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 52 of 52 (1 on waitlist) | Herbert Perlmutter | JKP202 | PDF (1137651 MB) | |
| 14255R | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 44 of 52 | Herbert Perlmutter | JKP202 | PDF (1137651 MB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14256R | 442 | Lecture | 2:00-3:20pm | Tue, Thu | 22 of 45 | Tony Aaron | JKP202 | PDF (435596 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/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Real Estate Development, Business Administration/Social Work, 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), Business Administration/Urban Planning, Business Administration/Systems Architecting and Engineering, Finance, Public Health/Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
- Note: All non-MAcc/MBT students must register for sections 14262 and 14263.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14260R | 001 | Lecture | 8:00-9:20am | Tue, Thu | 24 of 30 | John Owens, Herbert Perlmutter | JKP112 | PDF (474820 KB) | |
| 14261R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 26 of 26 (1 on waitlist) | John Owens | JKP202 | PDF (474820 KB) | |
| 8:00-9:20am | Tue, Thu | ||||||||
| 14262R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 16 of 18 | John Owens | JKP112 | PDF (474820 KB) | |
| 14263R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 20 of 22 | John Owens | JKP202 | PDF (474820 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14278R | 442 | Lecture | 2:00-3:20pm | Tue, Thu | 40 of 48 (3 on waitlist) | Cecil Jackson | ACC201 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14276D | 378 | Lecture | 5:30-7:00pm | Monday | 15 of 30 | Cynthia Gensler | ONLINE | PDF (428673 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14286D | 378 | Lecture | 5:30-6:50pm | Tuesday | 13 of 40 | Michael Paranal | ONLINE | PDF (422677 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
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14288R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 11 of 35 | Greg Kling | JKP102 | PDF (422552 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291R | 033 | Lecture | 6:30-9:30pm | Tuesday | 20 of 45 | K.R. Subramanyam | JKP202 | PDF (333133 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 14292 and 14293 are for Graduate Accounting Students only. Graduate Business Students should select Sections 14294 or 14295.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14292R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 40 of 40 | T.J. Wong | JKP202 | PDF (230522 KB) | |
| 14293R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 28 of 40 | T.J. Wong | JKP202 | PDF (230522 KB) | |
| 14294R | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 17 of 17 | T.J. Wong | JKP202 | PDF (230522 KB) | |
| 14295R | 033 | Lecture | 2:00-3:20pm | Mon, Wed | 1 of 17 | T.J. Wong | JKP202 | PDF (230522 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14297R | 378 | Lecture | 5:00-6:20pm | Wednesday | 41 of 41 | David Boschetto | ONLINE | PDF (333012 KB) | |
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: All non MAcc/MBT students must register for sections 14301, 14302 OR 14303.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14298D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 10 | K.R. Subramanyam | JKP202 | PDF (331813 KB) | |
| 14300R | 001 | Lecture | 6:30-9:30pm | Thursday | 0 of 20 | K.R. Subramanyam | JKP202 | PDF (331889 KB) | |
| 14301R | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 42 of 57 | K.R. Subramanyam | JKP202 | PDF (331813 KB) | |
| 14303R | 033 | Lecture | 6:30-9:30pm | Thursday | 4 of 37 | K.R. Subramanyam | JKP202 | PDF (331889 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14304R | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 39 of 56 | Paul Bader | JKP104 | Word (105342 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14308D | 001 | Lecture | 6:30-9:30pm | Wednesday | 23 of 30 | Jack Barcal | HOH1 | PDF (532097 KB) | |
| 14309R | 378 | Lecture | 5:30-7:00pm | Thursday | 38 of 40 | Cynthia Gensler, Jack Barcal | ONLINE | PDF (532097 KB) | |
| 14310R | 033 | Lecture | 6:30-9:30pm | Wednesday | 34 of 40 | Jack Barcal | HOH1 | PDF (532097 KB) | |
Supervised on-the-job business experience in the field of Accounting. (Curricular Practical Training). Application required. Recommended preparation: Completion of required MAcc or MBT coursework. Graded CR/NC.
- Restriction: Registration open to the following major(s): Accounting, Business Research, Business Taxation, Law/Business Taxation, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14204R | 378 | 3.0 | Lecture | TBA | TBA | 36 of 37 | John Owens | ONLINE | | |
| 14317R | 378 | 3.0 | Lecture | TBA | TBA | 16 of 32 | Charles Swenson | ONLINE | | |
| 14321D | 001 | 1.0 | Lecture | TBA | TBA | 1 of 10 | Lori Smith | OFFICE | |
Develop a strong intuition for the research design methodologies commonly used in archival accounting research.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14320R | 411 | Lecture | 9:00-11:50am | Thursday | 7 of 15 | Clive Lennox | ACC312 | |
Theories underlying management accounting research. Types of research methods used including laboratory and field experiments, survey studies and archival methods.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14331R | 411 | Lecture | 9:00-11:50am | Monday | 4 of 15 | Mark Young | ACC312 | |
Introduction to tax research in accounting and how it fits within the larger bodies of research in accounting, finance and economics.
- 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 | 415 | Lecture | 1:00-3:50pm | Wednesday | 4 of 15 | Shane Heitzman | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14326R | 033 | Lecture | 8:30-9:50am | Friday | 8 of 15 | Clive Lennox | ACC312 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14327R | 033 | Lecture | 12:00-1:20pm | Friday | 5 of 15 | Clive Lennox | ACC312 | |