USC Schedule of Classes

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.

ACCT 525x: Intensive Accounting Principles and Practices (15.0 units)

Technical accounting theory and principles necessary for graduate work. Satisfies the prerequisite requirements for intermediate and advanced accounting, auditing, and tax. Credit toward degree limited to M.Acc. and M.B.T. students. Recommended preparation: Introductory accounting courses.

Section	Session	Type	Time	Days	Registered	Instructor	Location	Syllabus	Info
14200R	418	Lecture	8:00-5:45pm	MTuWThF	33 of 45	Lori Smith	JKP202

ACCT 540: Technological Innovations in Accounting and Auditing (3.0 units)

New, emerging and potential technologies for accounting and audit, emphasizing data and analytics. Actual and potential effects of new technologies in accounting and auditing settings.

• 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
14226R	476	Lecture	1:00-3:50pm	MWF	35 of 36	Daniel O'Leary	JKP212 & ONLINE

ACCT 542: Fraud Analytics in the Audit (1.5 units)

Understanding/identifying fraud risk from an auditors perspective; development of an analytics skillset to detect financial fraud risk.

• 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
14230R	934	Lecture	9:00-11:00am	MWTh	35 of 36	Herbert Perlmutter	JKP102 & ONLINE

ACCT 561t: Income Tax of Corporations and Their Shareholders (3.0 units)

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
14271R	378	Lecture	5:30-7:00pm	Tuesday	18 of 35	Greg Kling	ONLINE	PDF (405008 KB)

ACCT 568t: International Taxation (3.0 units)

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
14281R	378	Lecture	5:30-7:00pm	Thursday	Canceled	Paul Bader		Word (107892 KB)
14282R	419	Lecture	7:30-9:00pm	Thursday	Canceled	Paul Bader

ACCT 570t: State and Local Tax Concepts (3.0 units)

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
14288R	378	Lecture	5:30-7:00pm	Monday	27 of 35	Charles Swenson	ONLINE

ACCT 571t: Taxation of Business Owners and High Net-Worth Individuals (3.0 units)

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
14289R	378	Lecture	5:30-7:00pm	Wednesday	8 of 35	Greg Kling	ONLINE	PDF (410359 KB)
14290R	419	Lecture	4:00-5:20pm	Wednesday	7 of 35	Greg Kling	ONLINE	PDF (410359 KB)

ACCT 599: Special Topics (1.0-3.0 units, max 9)

New developments in contemporary accounting. Specific topics vary each semester.

• 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/Planning, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Business Administration/Education, Business Administration/Social Work, Business Research, Marketing, Social Entrepreneurship, Accounting (Data and Analytics)
• Restriction: Registration open to the following class level(s): Doctoral Student, Master Student

Section	Session	Units	Type	Time	Days	Registered	Instructor	Location	Syllabus	Info
Advanced Topics in Tax and Data Analytics
14317R	378	3.0	Lecture	2:30-3:50pm	Tuesday	18 of 40	Charles Swenson	ONLINE