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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 |
|---|---|---|---|---|---|---|---|---|---|
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 49 of 51 | Merle Hopkins | JFF236 | Word (381952 KB) |  |
| 14025D | 001 | Lecture | 8:00-9:50am | Mon, Wed | Canceled | Merle Hopkins | Word (381952 KB) |  | |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 46 of 51 | Merle Hopkins | JFF236 | Word (381952 KB) | |
| 14029D | 001 | Lab | 10:00-11:50am | Friday | 95 of 135 | 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.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 8:00-9:50am | Tue, Thu | Canceled | Leslie Porter | PDF (608160 KB) | | |
| 14041D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 53 of 54 | Leslie Porter | JFF236 | PDF (603814 KB) | |
| 14042D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 48 of 52 | Leslie Porter | JFF236 | PDF (603814 KB) | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 101 of 150 | Leslie Porter | HOHEDI | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14049R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 36 of 42 | Cecil Jackson | JFF LL101 | | |
| 14050R | 442 | Lecture | 8:00-9:50am | Tue, Thu | 43 of 43 | Andrew Tinseth | ACC303 | PDF (732255 KB) | |
| 14051R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 43 of 44 | Andrew Tinseth | ACC303 | PDF (732255 KB) | |
| 14052R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 43 of 44 | Andrew Tinseth | JFF LL101 | PDF (732255 KB) | |
Exploration of the requisite skills and knowledge needed to offer services in assurance, attestation or auditing engagements. Prerequisites: ACCT 370 and ACCT 371.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14054D | 431 | Lecture | 8:00-9:50am | Tue, Thu | 40 of 45 | Rose Layton | ACC303 | PDF (406593 KB) | |
| 14055D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 39 of 39 | Rose Layton | ACC236 | PDF (406593 KB) | |
| 14056D | 431 | Lecture | 10:00-11:50am | Tue, Thu | 41 of 45 | Rose Layton | ACC303 | PDF (406593 KB) | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 38 of 39 | Rose Layton | ACC236 | PDF (406593 KB) | |
| 14058R | 431 | Discussion | 12:00-1:50pm | Friday | 158 of 165 | 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 | Mon, Wed | 38 of 39 | Charles Swenson | ACC236 | | |
| 14061D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 40 of 45 | Charles Swenson | JFF LL101 | | |
| 14062D | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 36 of 39 | Charles Swenson | ACC236 | | |
| 14063D | 431 | Lecture | 4:00-5:50pm | Tue, Thu | 42 of 45 | Charles Swenson | JFF LL101 | |
Explores Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures and reviews the historical background of US GAAP fair value guidance. Prerequisite: ACCT 370.
- Prerequisite: ACCT 370
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14065R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 24 of 40 | Tom Ryan | JFF LL102 | PDF (322556 KB) | |
| 14066R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 41 of 41 | Tom Ryan | JFF LL102 | PDF (322556 KB) | |
| 14067R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 40 of 41 | Tom Ryan | JFF LL102 | PDF (322556 KB) | |
| 14068R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 37 of 40 | Tony Aaron | JFF LL102 | PDF (856202 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14091D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 40 of 46 | Ruben Davila | JFF LL101 | PDF (561148 KB) | |
| 14092D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 44 of 48 | John Karayan | JFF LL101 | Word (436224 KB) | |
| 14093D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 37 of 46 | Ruben Davila | JFF LL101 | PDF (561148 KB) | |
| 14094D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 40 of 46 | Zivia Wilson Sweeney | JFF LL101 | | |
| 14095D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 43 of 47 | Zivia Wilson Sweeney | JFF LL101 | | |
| 14096D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 42 of 46 | Zivia Wilson Sweeney | JFF LL101 | | |
| 14097D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 35 of 45 | Kendall Simmonds | ACC303 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14102D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 23 of 40 | Tom Ryan | JFF LL102 | PDF (1029022 MB) | |
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 | 10:00-11:50am | Mon, Wed | 29 of 35 | Gary Smith | ACC303 | PDF (106853 KB) | |
| 14145D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 34 of 36 | Gary Smith | ACC303 | PDF (106853 KB) | |
| 14146D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 10 of 35 | Harris Smith | ACC303 | | |
| 14147R | 001 | Discussion | 12:30-1:50pm | Friday | 73 of 101 | Gary Smith, Harris Smith | JFF LL125 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14183D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 33 of 36 | Cecil Jackson | ACC236 | Word (71198 KB) | |
| 14184D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 35 of 37 | Cecil Jackson | ACC236 | Word (71198 KB) | |
| 14185D | 431 | Lecture | 4:00-5:50pm | Tue, Thu | 30 of 39 | Cecil Jackson | ACC236 | Word (71198 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14186R | 442 | Lecture | 4:00-5:50pm | Tue, Thu | 23 of 33 | Rose Layton | ACC236 | PDF (384374 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14120D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 49 of 54 | Kendall Simmonds | ACC310 | | |
| 14121D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 54 of 54 | Kendall Simmonds | ACC310 | | |
| 14123R | 001 | Discussion | 2:00-3:50pm | Friday | 103 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 | 12:00-1:50pm | Tue, Thu | 31 of 33 | Rose Layton | ACC236 | PDF (366452 KB) | |
| 14136R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 39 of 40 | Rose Layton | ACC236 | PDF (366452 KB) | |
| 14137R | 442 | Discussion | 2:00-3:50pm | Friday | 70 of 150 | 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 | 12:00-1:50pm | Mon, Wed | 33 of 36 | Shiing-Wu Wang | ACC236 | Word (54272 KB) | |
| 14141R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 21 of 33 | Shiing-Wu Wang | ACC236 | |
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 | Bill Holder | OFFICE | |
Provides the methodological tools to identify research problems, develop researchable hypotheses, apply appropriate methodologies, conduct research, derive meaningful conclusions from data, write a research proposal.
- Restriction: Registration open to the following major(s): Accounting, Business Administration (International Relations), Business Administration (Cinematic Arts), Business Administration (Real Estate Finance), Business Administration, Computer Science/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14182D | 001 | 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 and GSBA 518.) Not open to business or accounting majors.
- Restriction: Registration closed to the following major(s): Accounting, Business Administration, 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 Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Business Administration/Dental Surgery
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14187R | 372 | Lecture | TBA | TBA | 30 of 99 | Merle Hopkins | ONLINE | Word (172032 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14238D | 001 | Lecture | 2:00-3:20pm | Tuesday | 25 of 50 | Tom Ryan | JKP210 | PDF (984849 KB) | |
| 14239R | 033 | Lecture | 2:00-3:20pm | Tuesday | 0 of 15 | Tom Ryan | JKP210 | PDF (984849 KB) | |
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 | Tue, Thu | Canceled | Patrick Kinsella | | ||
| 14207D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 46 of 50 | Patrick Kinsella | JKP104 | Word (65024 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14209R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 33 of 30 | Daniel O'Leary | JKP102 | | |
| 11:00-12:20pm | Friday | HOH1 |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14215R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 32 of 30 (1 on waitlist) | Daniel O'Leary | JKP102 | | |
| 9:30-10:50am | Friday | HOH1 | |||||||
| 14216D | 001 | Lecture | 3:30-4:50pm | Mon, Wed | 29 of 30 | Daniel O'Leary | JKP102 | | |
| 9:30-10:50am | Friday | HOH1 |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14218D | 431 | Lecture | 2:00-4:50pm | Tue, Thu | 51 of 54 | Patricia Mills | JKP104 | Word (164442 KB) |  |
| 14220D | 378 | Lecture | 6:30-7:30pm | Monday | 20 of 38 | Diane Comi | ONLINE | Word (164417 KB) | |
| 14230D | 001 | Lecture | 6:30-9:30pm | Monday | 16 of 36 | Diane Comi | BRI202 | Word (164417 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14221D | 442 | Lecture | 2:00-4:50pm | Tue, Thu | 52 of 54 | Patricia Mills | JKP104 | | |
| 14222D | 001 | Lecture | 6:30-9:30pm | Tuesday | 22 of 50 | Patricia Mills | JKP202 | Word (85719 KB) | |
Advanced coverage of topics in financial statement auditing including market effects of auditing, auditor litigation and client acceptance, errors and fraud, analytical procedures, and going-concern assessment.
- Prerequisite: ACCT 525
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14223D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 25 of 26 | Clive Lennox | JKP102 | Word (240831 KB) | |
| 14224D | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 24 of 26 | Clive Lennox | JKP202 | Word (240831 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: Sections 14226 and 14228 for Graduate Business Students ONLY.. Sections 14227 and 14229 for Accounting Masters Students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14226R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 6 of 15 | John Owens | JKP110 | PDF (165874 KB) | |
| 14227D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 21 of 30 | John Owens | JKP110 | PDF (165874 KB) | |
| 14228R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 44 of 45 | John Owens | JKP202 | PDF (165874 KB) | |
| 8:00-9:20am | Tue, Thu | 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 | 431 | Lecture | 12:30-3:20pm | Mon, Wed | 50 of 50 | Jack Barcal | JKP112 | PDF (45198 KB) | |
| 14232D | 378 | Lecture | 5:30-6:30pm | Monday | Canceled | Jack Barcal | PDF (261517 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14237D | 442 | Lecture | 12:30-3:20pm | Mon, Wed | 51 of 54 | Joe Keller | JKP112 | Word (229940 KB) | |
Taxation of gains and losses from sales, exchanges and other transactions involving property, especially real estate; tax planning. Prerequisite: ACCT 550T. Web registration open only to graduate accounting majors.
- Prerequisite: ACCT 550t
- Restriction: Registration open to the following major(s): Accounting, Law/Business Taxation, Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14275D | 378 | Lecture | 5:30-6:30pm | Tuesday | 29 of 38 | Gregory Kling | ONLINE | PDF (370435 KB) | |
Taxation of cross-border transactions of U.S. citizens and corporations and of U.S. source income of foreign persons and corporations; planning for organization of international operations under the tax laws.
- Prerequisite: ACCT 561T
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14246D | 001 | Lecture | 6:30-9:30pm | Wednesday | Canceled | Maryanne Werner | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14265D | 001 | Lecture | 6:30-9:30pm | Thursday | 27 of 40 | 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 | Wednesday | Canceled | Harris Smith | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14269R | 033 | Lecture | 6:30-9:30pm | Tuesday | 27 of 35 | James Leonetti | JFF240 | Word (564224 KB) | |
| 14278D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 44 of 54 | John Owens | JKP202 | PDF (264803 KB) | |
| 14279D | 001 | Lecture | 6:30-9:30pm | Tuesday | 7 of 13 | James Leonetti | JFF240 | Word (564224 KB) | |
| 14280R | 033 | Lecture | 6:30-9:30pm | Thursday | 32 of 40 | Mark Soliman | OCC | Word (99840 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14286D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 10 of 40 | Shiing-Wu Wang, Patrick Kinsella | JKP202 | Word (343552 KB) | |
| 14287R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 7 of 14 | Shiing-Wu Wang, Patrick Kinsella | JKP202 | | |
| 14288D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | Canceled | Shiing-Wu Wang, Patrick Kinsella | | ||
| 14289D | 033 | Lecture | 2:00-3:20pm | Tue, Thu | Canceled | Shiing-Wu Wang, Patrick Kinsella | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14290D | 378 | Lecture | 5:30-6:30pm | Monday | 16 of 30 | Joe Keller | ONLINE | Word (167700 KB) | |
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 | 34 of 31 | Lori Smith | JKP202 | PDF (216902 KB) | |
| 14294D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 30 of 31 | Lori Smith | JKP202 | PDF (216902 KB) | |
| 14295D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 30 of 31 | Lori Smith | 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: See your Advisor for details on enrollment.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 1 of 10 | Charles Swenson | 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 | 9:30-10:50am | Friday | 13 of 15 | Mark Soliman | HOH706 | |
Seminar. Review and discuss current research in Accounting. Presentations by faculty, visiting researchers, and advanced students. Open only to Marshall Ph.D. students. Graded CR/NC.
- Restriction: Registration open to the following major(s): Business Administration
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14301R | 036 | Lecture | 3:40-5:00pm | Friday | 11 of 12 | Mark Soliman | HOH706 | |