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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 in HOH103, (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 final exam for ACCT 370 will be held on Wednesday, December 11, 2-4pm.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14025D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 54 of 54 | Elizabeth Chuk | ACC310 |   | |
| 14026D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 48 of 48 | Elizabeth Chuk | ACC310 | | |
| 14027D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 52 of 53 | Elizabeth Chuk | ACC310 | | |
| 14029D | 001 | Lab | 10:00-11:50am | Friday | 154 of 156 | Elizabeth Chuk | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 53 of 54 | Leslie Porter | ACC310 | | |
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 46 of 46 | Leslie Porter | ACC303 | | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 44 of 46 | Leslie Porter | ACC303 | | |
| 14043D | 001 | Discussion | 10:00-11:50am | Friday | 143 of 146 | Leslie Porter | HOHEDI | |
Understanding the fundamental processes that capture the corporate data and the controls needed to assure that these processes will operate in an acceptable manner.
- Prerequisite: ACCT 371A
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14030R | 431 | Lecture | 8:00-9:50am | Mon, Wed | Canceled | Bob Kiddoo | | ||
| 14031R | 431 | Lecture | 10:00-11:50am | Mon, Wed | 56 of 54 | Bob Kiddoo | ACC310 | | |
| 14047R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | Canceled | | |||
| 14048D | 442 | Lab | 12:00-1:50pm | Friday | Canceled | | |||
| 14049R | 431 | Lab | 12:00-1:50pm | Friday | Canceled | Bob Kiddoo | |
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: The final exam for ACCT 372 will be held on Thursday, December 13, 8-10am.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14050R | 442 | Lecture | 8:00-9:50am | Tue, Thu | 45 of 46 | Kendall Simmonds | ACC303 | | |
| 14051R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 53 of 54 | Kendall Simmonds | ACC310 | | |
| 14052R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 52 of 54 | Kendall Simmonds | ACC310 | | |
| 14053R | 442 | Lab | 12:00-1:50pm | Friday | 150 of 269 | Kendall Simmonds | HOHEDI | |
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: The final exam for ACCT 373 will be held in class on Tuesday, October 16.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14055D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 53 of 50 | Rose Layton | ACC310 | | |
| 14056D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 50 of 50 | Rose Layton | ACC310 | | |
| 14057D | 431 | Lecture | 8:00-9:50am | Tue, Thu | 42 of 46 | Rose Layton | ACC303 | | |
| 14058D | 431 | Discussion | 12:00-1:50pm | Friday | 145 of 269 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14060R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 41 of 52 | Charles Swenson | ACC310 | | |
| 14061R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 50 of 53 | Charles Swenson | ACC310 | | |
| 14062D | 442 | Lecture | 12:00-1:50pm | Tue, Thu | Canceled | |
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 | 10:00-11:50am | Tue, Thu | 39 of 40 | Sarah Bonner | HOH422 | Word (253923 KB) | |
| 14092D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 24 of 42 | Jim Manegold | ACC303 | | |
| 14093D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 38 of 40 | Sarah Bonner | HOH422 | Word (253923 KB) | |
| 14094D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 37 of 39 | Jerry Arnold, Shirley Maxey | ACC236 | | |
| 14096R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 24 of 42 | Jim Manegold | ACC303 | | |
| 14098D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 34 of 39 | Jerry Arnold, Shirley Maxey | ACC236 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14100R | 001 | Lecture | 8:00-9:50am | Mon, Wed | Canceled | | |||
| 14102D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 35 of 39 | Thomas Ryan | ACC236 | |
Examination of how kingdoms, empires and great companies have risen and fallen due to good or poor financial and political accountability.
- Crosslist: This course is offered by the HIST department but may qualify for major credit in ACCT. To register, enroll in HIST 442.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 37188R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 8 of 15 | Jacob Soll | SOSB43 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14184D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 44 of 45 | Cecil Jackson | HOH421 | |
Examination of internal audit/auditors and their relationship to management, the investors, the regulators, and the external auditors. Prerequisites: ACCT 370 and ACCT 373.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14186D | 442 | Lecture | 10:00-11:50am | Tue, Thu | 37 of 37 | Rose Layton | ACC205 | |
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 | 2:00-3:50pm | Mon, Wed | 41 of 46 | Kendall Simmonds | ACC303 | | |
| 14121D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 34 of 46 | Kendall Simmonds | ACC303 | | |
| 14123D | 001 | Discussion | 2:00-3:50pm | Friday | 75 of 269 | 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 | 2:00-3:50pm | Tue, Thu | 46 of 46 | Rose Layton | ACC303 | | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 45 of 46 | Rose Layton | ACC201 | | |
| 14137R | 442 | Discussion | 2:00-3:50pm | Friday | 91 of 269 | 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
- Note: The final exam for ACCT 474 will be held in class on Tuesday, October 16.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14140D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 40 of 46 | Charles Swenson | ACC303 | | |
| 14141D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 36 of 46 | Charles Swenson | ACC201 | | |
| 14142D | 431 | Lab | 2:00-3:50pm | Friday | 73 of 269 | Charles Swenson | HOHEDI | |
Explores the design of accounting systems. Introduction to tools and techniques for analyzing and designing accounting systems with an emphasis on system controls and reporting. Prerequisite: ACCT 371.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14160D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 33 of 36 | Bob Kiddoo | ACC205 | |
Examines the fundamentals of accounting systems development. Introduction to the concepts of implementation and support, with emphasis on system quality assurance, evaluation and attestation.
- Prerequisite: ACCT 478
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14165D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 16 of 36 | Bob Kiddoo | ACC205 | |
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 | |
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, GSBA 518, GSBA 536.) Not open to business majors.
- Restriction: Registration closed to the following major(s): Business Administration, Business Administration, Business Administration (Cinematic Arts), Business Administration (East Asian Studies), Business Administration (International Relations), 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, Gerontology/Business Administration, Juris Doctor/Business Administration, Medicine/Business Administration, Nursing/Business Administration
- Note: Not open to MAcc and MBT students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14187R | 372 | Lecture | TBA | TBA | 3 of 24 | Merle Hopkins | ONLINE |  | |
| 14189D | 378 | Lecture | TBA | TBA | Canceled | Merle Hopkins | TBA | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14201D | 431 | Lecture | 12:30-1:50pm | Tue, Thu | 24 of 25 | Thomas Ryan | JKP104 | | |
| 14202R | 442 | Lecture | 12:30-1:50pm | Tue, Thu | 21 of 25 | Thomas Ryan | JKP104 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14206D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 34 of 38 | Patrick Kinsella, Shirley Maxey | JKP104 | | |
| 14207D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 37 of 38 | Patrick Kinsella, Shirley Maxey | JKP104 | |
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 | 11:00-12:20pm | Tue, Thu | 40 of 45 | Daniel O'Leary | JKP102 | |
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
- Note: Section 14214 - For MAcc/MBT student ONLY Section 14215 - For MBA students ONLY
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14214D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 39 of 45 | Daniel O'Leary | JKP102 | | |
| 14215D | 033 | Lecture | 8:00-9:20am | Tue, Thu | 0 of 2 | Daniel O'Leary | JKP102 | | |
| 14216D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 49 of 49 | Daniel O'Leary | JKP102 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14217D | 378 | Lecture | TBA | TBA | 4 of 24 | Patricia Mills | ONLINE | | |
| 14218D | 431 | Lecture | 9:30-12:20pm | Tuesday | 28 of 28 | Patricia Mills | HOH415 |  | |
| 9:30-12:20pm | Thursday | BRI202 | |||||||
| 14219D | 001 | Lecture | 6:30-9:30pm | Thursday | 20 of 24 | Patricia Mills | HOH415 | | |
| 14220D | 431 | Lecture | 2:00-4:50pm | Tue, Thu | 25 of 26 | Diane Comi | JKP202 | |
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 | 001 | Lecture | 6:30-9:20pm | Monday | 44 of 54 | Terrence Krupczak | JKP202 | | |
| 14222D | 442 | Lecture | 2:00-4:50pm | Tue, Thu | 52 of 54 | Patricia Mills | JKP202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14223D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 20 of 29 | Robert Riley | JKP104 | | |
| 14224D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 29 of 25 (2 on waitlist) | Robert Riley | JKP104 | |
Examination of strategic objectives and operations within specific industries and companies. Chief Financial Officers present how they view the business as a whole and measure performance effectively.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration
- Note: This section for MBA students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14226D | 033 | Lecture | 8:00-9:20am | Tue, Thu | 71 of 77 | John Owens | 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 | 378 | Lecture | 6:30-9:30pm | Wednesday | 22 of 23 (1 on waitlist) | Jack Barcal, Cynthia Gensler | ONLINE | | |
| 14232D | 431 | Lecture | 2:00-4:50pm | Mon, Wed | 53 of 54 | Jack Barcal | JKP202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14235D | 442 | Lecture | 2:00-4:50pm | Mon, Wed | 52 of 54 | Joseph Keller | JKP202 | |
Taxation of gains and losses from sales, exchanges and other transactions involving property, especially real estate; tax planning.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14244D | 001 | Lecture | 6:30-9:20pm | Thursday | 18 of 27 | Gregory Kling, Shirley Maxey | BRI202 | |
State income taxes; property tax; other state and local taxes; the effect of state and local taxes on multistate operations.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14250D | 001 | Lecture | 6:30-9:20pm | Tuesday | 26 of 36 | Charles Swenson | BRI202 | |
A study of financial reporting and disclosure issues with an emphasis on the use of corporate financial statements and their accompanying footnotes. Not open to students with credit in equivalent subjects.
- Prerequisite: GSBA 510
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14256R | 033 | Lecture | 6:30-9:30pm | Thursday | 28 of 41 | Robert Trezevant | JKP202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14279D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 38 of 48 | Lori Smith | JKP102 | | |
| 14280R | 033 | Lecture | 6:30-9:30pm | Thursday | 32 of 44 | Mark Soliman | OCC | | |
| 14282R | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 20 of 36 | Lori Smith | JKP202 | |
Theoretical and practical problems in accounting for business combinations: purchase and pooling-of-interests accounting; consolidated financial statements; income tax considerations; Intrnational 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14288D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 43 of 45 | Robert Trezevant, Shiing-Wu Wang | JKP202 | | |
| 14289D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 34 of 45 | Robert Trezevant, Shiing-Wu Wang | JKP202 | |
Examination of FAS 109 and roles of auditors, tax professionals and corporate financial personnel in preparing, analyzing and reviewing accrual of income taxes. Recommended preparation: Equivalent of Intermediate Accounting and 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291D | 001 | Lecture | 6:30-9:20pm | Wednesday | 22 of 40 | Joseph Keller | JKP202 | |
A case study approach to the integration of accounting and auditing knowledge; research, communication, and interpersonal skills developed through extensive written and presentation requirements. Recommended preparation: ACCT-572.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14293D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 39 of 42 | Bob Roussey, Lori Smith | JKP202 | | |
| 14294D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 43 of 42 (1 on waitlist) | Lori Smith, Bob Roussey | JKP202 | | |
| 14295D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 44 of 42 | Bob Roussey, Lori Smith | JKP210 | |
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: For an application form please see the Syllabus field below.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 1 of 10 | Mark Young,Mark Soliman | OFFICE | |
Individual or team projects studying the business practices of an industry, company, governmentagency, country, geographic region, etc. Proposal, data collection, analyses, and written report.
- Restriction: Registration open to the following class level(s): Master Student, Doctoral Student
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14262D | 033 | 1.0-2.0 | Lecture | TBA | TBA | 1 of 10 | Bill Holder, Mark Young | 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: For an application form please see the Syllabus field below.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14302D | 033 | 1.0-4.0 | Lecture | TBA | TBA | 0 of 50 | OFFICE | |
Survey of major topics and methods in research on financial reporting with coverage of both key research questions and frequently used methods. Open only to Business Administration doctoral students.
- Restriction: Registration open to the following major(s): Business Administration
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14315R | 036 | Lecture | 3:00-5:00pm | Friday | 5 of 12 | K Subramanyam | ACC205 | |