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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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14028D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 43 of 44 | Merle Hopkins | ACC310 | Word (380928 KB) |  |
| 14025D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 45 of 45 | Merle Hopkins | ACC310 | Word (380928 KB) |  |
| 14026D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 40 of 41 | Bob Kiddoo | ACC310 | PDF (595329 KB) | |
| 14027D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 37 of 40 | Bob Kiddoo | ACC310 | PDF (595329 KB) | |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 164 of 170 | Merle Hopkins | 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 | 52 of 57 | Leslie Porter | JKP112 | | |
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 57 of 57 | Leslie Porter | JKP112 | | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 50 of 54 | Leslie Porter | ACC310 | | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 159 of 170 | Leslie Porter | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14051R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 36 of 36 | Andrew Tinseth | ACC205 | PDF (589100 KB) | |
| 14052R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 35 of 36 | Andrew Tinseth | ACC205 | PDF (589100 KB) | |
| 14050R | 442 | Lecture | 8:00-9:50am | Tue, Thu | 30 of 46 | Andrew Tinseth | ACC303 | PDF (589100 KB) | |
| 14053R | 442 | Lab | 12:00-1:45pm | Friday | 92 of 150 | Andrew Tinseth | 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 | 30 of 36 | Rose Layton | ACC205 | PDF (412755 KB) | |
| 14056D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 35 of 36 | Rose Layton | ACC205 | PDF (412755 KB) | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 36 of 36 | Rose Layton | ACC205 | PDF (412755 KB) | |
| 14058D | 431 | Discussion | 12:00-1:45pm | Friday | 101 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 | 2:00-3:50pm | Tue, Thu | 49 of 50 | Charles Swenson | ACC310 | PDF (409937 KB) | |
| 14061D | 431 | Lecture | 4:00-5:50pm | Tue, Thu | 44 of 50 | Charles Swenson | ACC310 | PDF (409937 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 | 10:00-11:50am | Tue, Thu | 44 of 45 | Tom Ryan | HOH304 | | |
| 14066R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 44 of 45 | Tom Ryan | ACC310 | | |
| 14067R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 31 of 45 | Tom Ryan | ACC310 | |
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 | 2:00-3:50pm | Tue, Thu | 41 of 42 | Maria Ogneva | ACC303 | PDF (388092 KB) | |
| 14002D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 41 of 43 | Maria Ogneva | ACC303 | PDF (388092 KB) | |
| 14003D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 42 of 43 | Regina Wittenberg Moerman | HOH303 | PDF (51294 KB) | |
| 14004D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 42 of 43 | Regina Wittenberg Moerman | HOH303 | PDF (51294 KB) | |
| 14005D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 32 of 38 | Chrislynn Freed | HOH305 | Word (355809 KB) | |
| 14006D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 23 of 42 | Kendall Simmonds | HOH303 | |
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 | 8:00-9:50am | Mon, Wed | 30 of 36 | Merle Hopkins | ACC205 | Word (368640 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 | 24 of 36 | Nancy Goble | BRI5 | PDF (437196 KB) | |
| 14106D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 28 of 36 | Nancy Goble | BRI5 | PDF (437196 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14179R | 442 | Lecture | TBA | 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 | Mon, Wed | 45 of 45 | Lee Cerling | HOH421 | PDF (110012 KB) | |
| 14145D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 43 of 45 | Lee Cerling | HOH421 | PDF (110012 KB) | |
| 14146D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 43 of 44 | Harris Smith | HOH421 | PDF (110012 KB) | |
| 14147D | 001 | Discussion | 10:30-11:50am | Friday | 131 of 150 | Lee Cerling, Lori Smith | OFFICE | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 37188D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 4 of 15 | Jacob Soll | WPH200 | |
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 | 8:00-9:50am | Mon, Wed | 15 of 45 | Cecil Jackson | ACC303 | Word (64070 KB) | |
| 14185D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 41 of 45 | Cecil Jackson | ACC303 | Word (64070 KB) | |
| 14186D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 36 of 45 | Cecil Jackson | ACC303 | Word (64070 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 | 10:00-11:50am | Mon, Wed | 30 of 32 | Bill Holder | ACC205 | Word (392704 KB) | |
| 14116D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 42 of 45 | Kendall Simmonds | HOH421 | Word (421376 KB) | |
| 14117D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 39 of 45 | Kendall Simmonds | HOH421 | Word (421376 KB) | |
| 14118D | 001 | Discussion | 2:00-3:50pm | Friday | 111 of 125 | 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 | 40 of 42 | Rose Layton | ACC303 | PDF (387414 KB) | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 41 of 41 | Rose Layton | ACC303 | PDF (387414 KB) | |
| 14138R | 442 | Discussion | TBA | Friday | 81 of 135 | Rose Layton | TBA | |
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 | 8:00-9:50am | Mon, Wed | 24 of 41 | Gregory Kling | ACC303 | PDF (293660 KB) | |
| 14141R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 42 of 43 | Gregory Kling | ACC303 | PDF (293660 KB) | |
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 | 1 of 10 | Merle Hopkins | 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 | 9:00-10:50am | Friday | 36 of 36 | Shiing-Wu Wang | JKP104 | Word (83968 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14228R | 033 | Lecture | 3:30-4:50pm | Wednesday | 3 of 2 | Tom Ryan | JKP202 | PDF (330214 KB) | |
| 14229R | 033 | Lecture | 5:00-6:20pm | Wednesday | 4 of 5 | Tom Ryan | JKP202 | PDF (330214 KB) | |
| 14238R | 001 | Lecture | 3:30-4:50pm | Wednesday | 35 of 32 (1 on waitlist) | Tom Ryan | JKP202 | PDF (330214 KB) | |
| 14239D | 001 | Lecture | 5:00-6:20pm | Wednesday | 28 of 30 | Tom Ryan | JKP202 | PDF (330214 KB) | |
Provides the ethical grounding that accountants need to identify ethical issues and reconcile conflicts among competing stakeholder interests. Open only to Accounting and Business majors.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
- Note: Register for one lecture and lab
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14205D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 27 of 28 | Gary Smith, Lori Smith | JKP202 | PDF (112500 KB) | |
| 14206R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 28 of 28 (4 on waitlist) | Lori Smith, Gary Smith | JKP202 | PDF (112500 KB) | |
| 14207R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 29 of 28 (2 on waitlist) | Gary Smith, Lori Smith | JKP202 | PDF (112500 KB) | |
| 14208R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 31 of 28 (18 on waitlist) | Lori Smith, Gary Smith | JKP102 | PDF (112500 KB) | |
| 14209D | 001 | Lecture | 3:30-4:50pm | Mon, Wed | 27 of 28 | Lori Smith, Gary Smith | JKP102 | PDF (112500 KB) | |
| 14211R | 001 | Lab | 10:30-11:50am | Friday | 142 of 180 | Lori Smith, Gary Smith | TBA | |
Presentation of accounting data for management use in decision making; cost accounting, profit planning, decision analysis, systems for revenue and costs control, responsibility accounting. Prerequisite: ACCT 585 or GSBA 510. Online registration open only to business and accounting students. (Duplicates credit in GSBA 518 and GSBA 536)
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14204D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 30 of 30 | Douglas Wride | JKP202 | PDF (375044 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 | 17 of 25 | Patricia Mills | JKP202 | Word (83756 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, 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 | 23 of 24 (2 on waitlist) | John Owens | JKP210 | | |
| 14226R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 21 of 21 (2 on waitlist) | John Owens | JKP210 | | |
| 14235R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 27 of 27 (1 on waitlist) | John Owens | JKP102 | | |
| 14236R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 18 of 19 (10 on waitlist) | John Owens | JKP102 | |
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 | 20 of 20 | Jack Barcal, Cynthia Gensler | ONLINE | |
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 | Tuesday | 24 of 25 | Joe Keller | ONLINE | Word (170527 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14230R | 442 | Lecture | 3:30-6:20pm | Monday | 34 of 35 | Cecil Jackson | JKP202 | Word (128000 KB) | |
| 14240R | 415 | Lecture | 3:30-6:20pm | Monday | 4 of 5 | Cecil Jackson | JKP202 | Word (128000 KB) | |
| 14244R | 442 | Lecture | 9:30-10:50am | Tue, Thu | 29 of 30 | Cecil Jackson | BRI202 | Word (128000 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 | 9:30-10:50am | Tue, Thu | 30 of 45 | Shiing-Wu Wang | JKP202 | Word (76800 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14247D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 31 of 40 | Patricia Mills | BRI202 | Word (93967 KB) | |
| 14248D | 001 | Lecture | 6:30-9:30pm | Tuesday | 16 of 40 | Patricia Mills | BRI202 | Word (93810 KB) | |
State income taxes; property tax; other state and local taxes; the effect of state and local taxes on multistate operations. Prerequisite: ACCT 561T. Open only to graduate accounting majors.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14210D | 378 | Lecture | 5:30-6:30pm | Wednesday | 21 of 20 | Charles Swenson | ONLINE | Word (148228 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14256D | 033 | Lecture | TBA | Tue, Thu | Canceled | John Karayan | |
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 | 16 of 40 | James Carreon, Shirley Maxey | BRI202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14273D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 28 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14274R | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 23 of 22 | John Owens | BRI202 | | |
| 14276D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 7 of 8 | John Karayan | JKP202 | Word (239206 KB) | |
| 14277R | 033 | Lecture | 2:00-3:20pm | Tue, Thu | 31 of 34 | John Karayan | JKP202 | Word (239206 KB) | |
| 14278D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 2 of 20 | John Karayan | JKP202 | Word (238427 KB) | |
| 14279R | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 18 of 25 | John Karayan | JKP202 | Word (238427 KB) | |
| 14285R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 15 of 15 | John Owens | BRI202 | |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14286D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 44 of 44 (1 on waitlist) | Shiing-Wu Wang, Patrick Kinsella | JKP202 | Word (342528 KB) | |
| 14287R | 033 | Lecture | 11:00-12:20pm | Tue, Thu | 8 of 8 | Shiing-Wu Wang, Patrick Kinsella | JKP202 | Word (342528 KB) | |
| 14288D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 37 of 40 | Patrick Kinsella, Shiing-Wu Wang | JKP202 | Word (342528 KB) | |
| 14289R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 12 of 12 | Shiing-Wu Wang, Patrick Kinsella | JKP202 | Word (342528 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 26 of 45 | Maryanne Werner | JKP204 | Word (299008 KB) | |
Analysis of transfer of property during lifetime or at death from a tax saving perspective.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14293R | 033 | Lecture | 6:30-9:30pm | Wednesday | 11 of 10 | Jack Barcal, Cynthia Gensler | JKP110 | PDF (705223 KB) | |
| 14294D | 378 | Lecture | 7:00-8:00pm | Monday | 7 of 7 | Jack Barcal, Cynthia Gensler | ONLINE | PDF (710547 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| 14296R | 431 | 1.5 | Lecture | 3:30-6:20pm | Monday | 38 of 39 | James Dowling, Omid Yazdi, Shirley Maxey | JKP202 | | |
| 14298R | 411 | 1.5 | Lecture | 3:30-6:20pm | Monday | 4 of 5 | James Dowling, Omid Yazdi, 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 | |
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 | |
Advanced Seminar to address issues/topics covered in accounting research. Open only to doctoral students.
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14321R | 036 | Lecture | 10:30-11:50am | Friday | 11 of 15 | Mark Soliman | HOH506 | |
Survey of major topics and methods in archival auditing research, research design methodologies, use of STATA and statistical modeling. Recommended preparation: Graduate level econometrics course. Open only to Accounting PhD students.
- Restriction: Registration open to the following major(s): Business Administration
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14330R | 036 | Lecture | 12:30-4:00pm | Friday | 8 of 10 | Clive Lennox | HOH706 | |