collapse allexpand all
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 Friday Discussions classes for ACCT 370 and ACCT 371 meet on alternate Fridays. They do not conflict. The final exam for ACCT 370 is Thursday, May 7, 8-10am.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14025D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 42 of 45 | Merle Hopkins | ACC310 | Word (154112 KB) |   |
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 50 of 52 | Bill Holder | ACC310 | Word (1053047 MB) | |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 53 of 54 | Merle Hopkins | ACC310 | Word (154112 KB) | |
| 14029R | 001 | Discussion | 10:00-11:50am | Friday | 145 of 150 | Merle Hopkins, Bill Holder | 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 Wednesday, May 13, 8-10am.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 39 of 50 | Leslie Porter | ACC310 | PDF (612979 KB) | |
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 49 of 50 | Leslie Porter | ACC310 | PDF (612979 KB) | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 51 of 51 | Leslie Porter | ACC310 | PDF (612979 KB) | |
| 14044R | 001 | Discussion | 10:00-11:50am | Friday | 139 of 150 | TBA | |
Understanding of decision-making, problem solving, and research skills as a supplement to managerial accounting knowledge for accounting professionals. Prerequisites: BUAD-281 or BUAD-285b or BUAD-286b or BUAD-305.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14051D | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 39 of 45 | Christo Karunananthan | HOH421 | | |
| 14052D | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 44 of 46 | Christo Karunananthan | HOH421 | | |
| 14050D | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 45 of 46 | Christo Karunananthan | HOH421 | | |
| 14053R | 442 | Lab | 12:00-1:45pm | Friday | 99 of 150 | 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: 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 | Tue, Thu | 10 of 40 | Rose Layton | ACC303 | Word (250515 KB) | |
| 14056D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 43 of 40 | Rose Layton | ACC303 | Word (250515 KB) | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 41 of 41 | Rose Layton | ACC303 | Word (250515 KB) | |
| 14058R | 431 | Discussion | 12:00-1:45pm | Friday | 94 of 150 | Rose Layton | HOHEDI | |
Basic tax principles, introduction to U.S. federal, state and local tax systems, income and expense definitions, property transactions, and fundamentals in individual taxation. Prerequisites: BUAD-281 or BUAD-285b or BUAD-286b or BUAD-305.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14060D | 431 | Lecture | 8:00-9:50am | Mon, Wed | 18 of 45 | Charles Swenson, Shiing-Wu Wang | ACC303 | Word (301533 KB) | |
| 14061D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 43 of 40 | Charles Swenson, Shiing-Wu Wang | ACC303 | Word (301533 KB) | |
| 14062D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 41 of 40 | Charles Swenson, Shiing-Wu Wang | ACC303 | Word (301533 KB) | |
Explores Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures and reviews the historical background of US GAAP fair value guidance. Prerequisite: ACCT 370.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14065R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 28 of 45 | Tom Ryan | HOH304 | PDF (172531 KB) | |
| 14066R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 43 of 45 | Tom Ryan | HOH304 | PDF (172531 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 | 8:00-9:50am | Tue, Thu | 34 of 39 | Chrislynn Freed | HOH421 | Word (358741 KB) | |
| 14002D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 38 of 43 | Chrislynn Freed | HOH421 | Word (358741 KB) | |
| 14003D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 31 of 35 | John Karayan | ACC205 | Word (235008 KB) | |
| 14004D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 36 of 40 | Chrislynn Freed | HOH305 | Word (358741 KB) | |
| 14005D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 33 of 36 | John Karayan | ACC205 | Word (232448 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 | 2:00-3:50pm | Mon, Wed | 14 of 50 | Tom Ryan | ACC310 | PDF (239153 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 | 2:00-3:50pm | Mon, Wed | 31 of 36 | Nancy Goble | ACC205 | PDF (426813 KB) | |
| 14106D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 29 of 40 | Nancy Goble | BRI5 | PDF (426813 KB) | |
Understanding of decision-making uses of acounting information: cost systems, planning and budgeting, and measuring and rewarding performance. Not available for credit to accounting or business majors. Open to accounting minors only.
- Prerequisite: ACCT 410
- Restriction: Registration closed to the following major(s): Accounting
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14179D | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 0 of 1 | ACC205 | |
Understanding of the U.S. federal income tax system. Topics include income and expense definitions, property transactions, and tax computation for individuals and business entities. Prerequisites: ACCT-410 or BUAD-281 or BUAD-285b or BUAD-286b or BUAD-305. Not available for credit to accounting majors. Open to accounting minors only.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14178R | 431 | Lecture | 10:00-11:50am | Mon, Wed | Canceled | |
Theoretical knowledge and practical application accountants need to identify ethical issues and reconcile conflicts among competing stakeholders' interests in all major areas of accounting practice.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14144D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 45 of 45 | Gary Smith | HOH421 | PDF (189199 KB) | |
| 14145D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 42 of 45 | Gary Smith | HOH421 | PDF (189199 KB) | |
| 14146D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 40 of 45 | Gary Smith | HOH421 | PDF (189199 KB) | |
| 14147R | 001 | Discussion | 12:30-1:50pm | Friday | 127 of 150 | Gary Smith, Ken Merchant, Lori Smith | OFFICE | |
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.
- Prerequisite: 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14184D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 43 of 45 | Cecil Jackson | HOH421 | Word (68453 KB) | |
| 14185D | 431 | Lecture | 2:00-3:50pm | Mon, Wed | 40 of 45 | Cecil Jackson | HOH421 | Word (41933 KB) | |
| 14186D | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 28 of 45 | Cecil Jackson | HOH421 | Word (41933 KB) | |
Develop capabilities to identify and resolve advanced external financial reporting challenges, focusing primarily on operating, financing, and investing activities of business enterprises. Prerequisite: ACCT-370. Co-requisite: ACCT-377. Duplicates credit in ACCT-470ab.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14115D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 53 of 54 | Kendall Simmonds | ACC310 | Word (546816 KB) | |
| 14116D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 53 of 54 | Kendall Simmonds | ACC310 | Word (546816 KB) | |
| 14118R | 001 | Discussion | 2:00-3:50pm | Friday | 106 of 110 | 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
- 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 | Tue, Thu | 41 of 46 | Rose Layton | ACC303 | Word (239385 KB) | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 37 of 40 | Rose Layton | ACC303 | Word (239385 KB) | |
| 14138R | 442 | Discussion | 2:00-3:50pm | Friday | 78 of 135 | Rose Layton | HOHEDI | |
Capabilities to identify and articulate tax issues related to a business entity's life: formation, investing, financing and operations, and change of form.
- Prerequisite: ACCT 374
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14140R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 39 of 41 | Gregory Kling | ACC303 | PDF (76975 KB) | |
| 14141R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 35 of 40 | Gregory Kling | ACC303 | PDF (76975 KB) | |
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.
- Prerequisite: 1 from (ACCT 371 or ACCT 371B)
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14160D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 15 of 36 | Bob Kiddoo | ACC205 | PDF (541646 KB) | |
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
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14165R | 001 | Lecture | 4:00-5:50pm | Tue, Thu | Canceled | Bob Kiddoo | |
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 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14232D | 001 | Lecture | 9:30-10:50am | Friday | 28 of 30 | Shiing-Wu Wang, Robert Trezevant | JKP104 | Word (86016 KB) |  |
| 14233D | 001 | Lecture | 11:00-12:20pm | Friday | 13 of 30 | Lori Smith, Eugene Erbstoesser | JKP104 | PDF (191332 KB) | |
Case study approach to explore fair value issues in accounting; research and analysis of causes of valuation differences.Open only to: Business and Accounting majors.
- Restriction: Registration open to the following major(s): Accounting, Business Administration, Business Administration/Dental Surgery, Business Administration/East Asian Area Studies, Business Administration/Education, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Planning, Business Administration/Real Estate Development, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration
- Note: Section 14228 for Graduate Business Students ONLY. Sections 14238, 14201, 14203 for Graduate Accounting Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14201R | 431 | Lecture | 9:30-10:50am | Tue, Thu | 39 of 39 (22 on waitlist) | Tom Ryan | ACC236 | PDF (412924 KB) | |
| 14203R | 442 | Lecture | 9:30-10:50am | Tue, Thu | 39 of 39 (5 on waitlist) | Tom Ryan | ACC236 | PDF (226971 KB) | |
| 14228R | 411 | Lecture | 8:00-9:20am | Tue, Thu | 0 of 1 | Tom Ryan | ACC236 | PDF (412924 KB) | |
| 14238D | 431 | Lecture | 8:00-9:20am | Tue, Thu | 30 of 38 | Tom Ryan | ACC236 | PDF (412924 KB) | |
Provides the ethical grounding that accountants need to identify ethical issues and reconcile conflicts among competing stakeholder interests.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
- Note: Register for one lecture and lab
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14205R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 34 of 32 (2 on waitlist) | Ken Merchant | JKP202 | PDF (193152 KB) | |
| 14206R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 31 of 32 (16 on waitlist) | Lori Smith | JKP202 | PDF (193152 KB) | |
| 14207D | 001 | Lecture | 3:30-4:50pm | Mon, Wed | 32 of 32 | Lori Smith | JKP102 | PDF (193152 KB) | |
| 14208R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 32 of 32 (12 on waitlist) | Lori Smith | JKP102 | PDF (193152 KB) | |
| 14209D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 33 of 32 | Ken Merchant | JKP202 | PDF (193152 KB) | |
| 14211D | 001 | Lab | 12:30-1:50pm | Friday | 162 of 180 | Lori Smith, Ken Merchant, Gary Smith | TBA | |
Decision-making, uses of management accounting information; cost system design; financial responsibility centers; planning and budgeting systems; performance measures and evaluation. Not open to MBA students. Duplicates credit in GSBA 518.
- Prerequisite: GSBA 510
- Restriction: Registration closed to the following major(s): Business Administration, 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, Gerontology/Business Administration, Juris Doctor/Business Administration, Medicine/Business Administration, Nursing/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14204D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 53 of 54 (1 on waitlist) | Douglas Wride | JKP202 | PDF (419182 KB) | |
Financial responsibility centers, financial and nonfinancial performance measures, budgets and other targets, evaluation techniques and styles, incentives. Strategy implementation and execution. Corporate governance. Recommended preparation: Introductory managerial accounting course. Open only to business and accounting students."
- 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 Fundamentals for Non-Business Professionals, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration
- Note: Section 14200 is for Graduate Accounting Students ONLY. Section 14202 is for Graduate Business Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14200D | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 38 of 48 | Ken Merchant | JKP202 | Word (44275 KB) | |
| 14202R | 033 | Lecture | 2:00-3:20pm | Mon, Wed | 8 of 8 | Ken Merchant | JKP202 | Word (44275 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14220D | 001 | Lecture | 6:30-9:30pm | Thursday | 31 of 40 | Patricia Mills | JKP202 | Word (84853 KB) | |
Explores complex valuation issues arising in financial reporting and the related professional standards and guidance. Prerequisite: ACCT 528.
- Prerequisite: ACCT 528
- Note: Section 14229 is for Graduate Business Students ONLY. Section 14239 is for Graduate Accounting Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14229D | 415 | Lecture | 8:00-9:20am | Tue, Thu | Canceled | Tom Ryan | | ||
| 14239D | 442 | Lecture | 8:00-9:20am | Tue, Thu | Canceled | Tom Ryan | |
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: Section 14225 for Graduate Accounting Students ONLY. Section 14226 for Graduate Business Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14225R | 001 | Lecture | 8:00-9:20am | Tue, Thu | 66 of 62 (16 on waitlist) | John Owens | JKP210 | Word (20288 KB) | |
| 14226R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 18 of 17 (6 on waitlist) | John Owens | JKP210 | Word (20288 KB) | |
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 | 5:30-6:30pm | Monday | 23 of 38 | Jack Barcal | ONLINE | PDF (1384364 MB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14263D | 378 | Lecture | 5:30-6:30pm | Wednesday | 22 of 38 | Joe Keller | ONLINE | Word (180336 KB) | |
Discover and analyze signals of major and frequently committed methods of fraudulent financial reporting; explore current reforms in financial reporting, auditing, and corporate governance.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14227R | 415 | Lecture | 3:30-6:20pm | Wednesday | 4 of 12 | Cecil Jackson | JKP202 | Word (89088 KB) | |
| 14230R | 442 | Lecture | 3:30-6:20pm | Monday | 36 of 40 (1 on waitlist) | Cecil Jackson | JKP202 | Word (89088 KB) | |
| 14237R | 442 | Lecture | 3:30-6:20pm | Wednesday | 25 of 39 | Cecil Jackson | JKP202 | Word (39141 KB) | |
| 14240R | 415 | Lecture | 3:30-6:20pm | Monday | 1 of 1 | Cecil Jackson | JKP202 | Word (39141 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14267D | 378 | Lecture | 5:30-6:30pm | Tuesday | 18 of 38 | Gregory Kling | ONLINE | PDF (111956 KB) | |
Taxation of foreign income of U.S. citizens and corporations and of U.S. source income of foreign persons and corporations; planning for organization of foreign operations under the tax laws.
- Prerequisite: ACCT 561T
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14246D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 31 of 35 | Shiing-Wu Wang | BRI202 | Word (77312 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14248D | 378 | Lecture | 5:30-6:30pm | Monday | 13 of 38 | Patricia Mills | ONLINE | Word (105910 KB) | |
| 14249D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 29 of 40 | Patricia Mills | BRI202 | Word (94050 KB) | |
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 | 2:00-3:20pm | Tue, Thu | 8 of 8 | Charles Swenson | OFFICE | Word (158614 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 | 3:30-4:50pm | Tue, Thu | 26 of 45 | Robert Trezevant, John Karayan | JKP202 | Word (538624 KB) | |
Analysis of corporate divisions and reorganizations, carryovers, and other advanced topics in corporate taxation.
- Prerequisite: ACCT 561T
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14268D | 001 | Lecture | 6:30-9:30pm | Monday | 24 of 50 | James Carreon, Shirley Maxey | JKP202 | |
Concepts governing timing of recognition of income and deductions for income tax purposes. Covers differences between GAAP and income tax accounting for all taxpayers. Recommended preparation: Introductory Tax course.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14273D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 23 of 40 | Robert Scharlach | BRI202 | |
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
- Note: Sections 14276, 14278, 14280 for Graduate Accounting Students ONLY. Section 14277, 14279, 14281 for Graduate Business Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14276R | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 27 of 26 (2 on waitlist) | Shane Heitzman | JKP202 | PDF (137961 KB) | |
| 14277R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 25 of 26 | Shane Heitzman | JKP202 | PDF (137961 KB) | |
| 14278D | 001 | Lecture | 6:30-9:30pm | Tuesday | 2 of 14 | Robert Louk | JKP202 | Word (33897 KB) | |
| 14279R | 033 | Lecture | 6:30-9:30pm | Tuesday | 20 of 40 | Robert Louk, Shirley Maxey | JKP202 | Word (33897 KB) | |
| 14280D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 19 of 24 | Shane Heitzman | JKP202 | PDF (137961 KB) | |
| 14281R | 033 | Lecture | 2:00-3:20pm | Tue, Thu | 27 of 27 | Shane Heitzman | JKP202 | PDF (137961 KB) | |
Theoretical and practical problems in accounting for business combinations: purchase and pooling-of-interests accounting; consolidated financial statements; income tax considerations; International Accounting Standards.
- Prerequisite: GSBA 510
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Business Administration
- Note: Section 14288 is for Graduate Accounting Students ONLY. Section 14289 is for Graduate Business Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14288D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 29 of 40 | Shiing-Wu Wang, Robert Trezevant, Patrick Kinsella | JKP202 | Word (490496 KB) | |
| 14289R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 24 of 40 | Robert Trezevant, Shiing-Wu Wang, Patrick Kinsella | JKP202 | Word (490496 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14290D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 38 of 54 | Joe Keller | JKP112 | Word (233416 KB) | |
| 14291D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 37 of 54 | Joe Keller | JKP112 | Word (233475 KB) | |
Analysis of transfer of property during lifetime or at death from a tax saving perspective.
- 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 | 67 of 69 (3 on waitlist) | Jack Barcal, Cynthia Gensler | JKP110 | PDF (319346 KB) | |
| 14293R | 033 | Lecture | 6:30-9:30pm | Wednesday | 8 of 8 | Jack Barcal, Cynthia Gensler | JKP110 | PDF (319346 KB) | |
Role of the accountant in litigation matters. Identification and exploration of the analytical and communication tools necessary to be an effective forensic accountant. Prerequisite: ACCT 572.
- Prerequisite: ACCT 572
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14296D | 431 | 1.5 | Lecture | 3:30-6:20pm | Monday | 36 of 49 | James Dowling, Shirley Maxey | JKP202 | | |
| 14298R | 411 | 1.5 | Lecture | 3:30-6:20pm | Monday | 4 of 6 | James Dowling, Shirley Maxey | JKP202 | |
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, please see the Syllabus field below.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 0 of 10 | OFFICE | | ||
| 14301D | 442 | Lecture | TBA | TBA | 1 of 5 | Bill Holder | OFFICE | |
Supervised on-the-job business experience in the field of Accounting. (Curricular Practical Training). Recommended preparation: Completion of required M.Acc. or M.B.T. coursework. Graded CR/NC.
- Restriction: Registration open to the following major(s): Accounting, Business Research, 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14286D | 442 | Lecture | TBA | TBA | 0 of 10 | Bill Holder | 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, please see the Syllabus field below.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14302D | 001 | 1.0-5.0 | Lecture | TBA | TBA | 0 of 99 | OFFICE | |
Survey of major topics related to positive accounting research with coverage of both key research questions and frequently used methods.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14299R | 036 | Lecture | 11:00-1:50pm | Wednesday | 5 of 10 | Shane Heitzman | HOH706 | |