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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 by contacting (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 TBD.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14025D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 28 of 35 | Smrity Randhawa | ACC201 | PDF (292346 KB) |   |
| 14026D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 36 of 37 | Smrity Randhawa | ACC201 | PDF (292346 KB) | |
| 14027D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 40 of 40 | Smrity Randhawa | ACC201 | PDF (292346 KB) | |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 104 of 170 | Smrity Randhawa | 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 TBD.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 41 of 42 | Andrew Tinseth | ACC201 | PDF (607491 KB) | |
| 14041D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 39 of 40 | Andrew Tinseth | ACC201 | PDF (607491 KB) | |
| 14042D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 25 of 39 | Andrew Tinseth | ACC201 | PDF (607491 KB) | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 105 of 170 | Andrew Tinseth | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14051R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 33 of 40 | Cecil Jackson | JFF LL101 | Word (134312 KB) | |
| 14052R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 38 of 40 | Cecil Jackson | JFF LL101 | Word (134312 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14056R | 431 | Lecture | 10:00-11:50am | Mon, Wed | 33 of 40 | Rose Layton | JFF LL101 | PDF (395890 KB) | |
| 14057R | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 39 of 40 | Rose Layton | JFF LL101 | PDF (395890 KB) | |
| 14058R | 431 | Discussion | 10:00-11:50am | Friday | 72 of 90 | Rose Layton | JFF LL125 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14061R | 431 | Lecture | 10:00-11:50am | Tue, Thu | 37 of 40 | Charles Swenson | JFF LL101 | PDF (426305 KB) | |
| 14062R | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 30 of 40 | Charles Swenson | JFF LL101 | PDF (426305 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.
- Prerequisite: ACCT 370
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14066R | 442 | Lecture | 10:00-11:50am | Tue, Thu | 33 of 40 | Tom Ryan | JFF LL101 | PDF (343976 KB) | |
| 14067R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 35 of 40 | Tom Ryan | JFF LL101 | PDF (343976 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14001R | 001 | Lecture | 8:00-9:50am | Mon, Wed | 22 of 40 | Leslie Porter | ACC303 | PDF (243015 KB) | |
| 14002R | 001 | Lecture | 8:00-9:50am | Tue, Thu | 39 of 42 | Maria Ogneva | JFF236 | PDF (383434 KB) | |
| 14003R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 39 of 42 | Leslie Porter | ACC303 | PDF (243015 KB) | |
| 14004D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 38 of 39 | Regina Wittenberg Moerman | ACC236 | Word (243923 KB) | |
| 14005R | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 39 of 39 | Regina Wittenberg Moerman | ACC236 | Word (243923 KB) | |
| 14006R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 43 of 44 | Maria Ogneva | JFF236 | PDF (383434 KB) | |
| 14007R | 001 | Lecture | 6:00-7:50pm | Mon, Wed | 38 of 39 | Tony Aaron | ACC236 | PDF (345884 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14100R | 001 | Lecture | 8:00-9:50am | Mon, Wed | 14 of 54 | Merle Hopkins | ACC310 | Word (380416 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14105R | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 45 of 46 | Tom Ryan,Tony Aaron | ACC303 | PDF (309839 KB) | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14143R | 001 | Lecture | 8:00-9:50am | Tue, Thu | 26 of 40 | Lee Cerling | ACC201 | PDF (258578 KB) | |
| 14144R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 42 of 42 | Lee Cerling | ACC201 | PDF (258578 KB) | |
| 14145R | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 40 of 42 | Gregory Kling | JFF LL101 | PDF (258578 KB) | |
| 14147R | 001 | Discussion | 12:30-1:45pm | Friday | 108 of 265 | Lee Cerling, Gregory Kling | HOHEDI | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14185R | 431 | Lecture | 2:00-3:50pm | Mon, Wed | 42 of 42 | Cecil Jackson | JFF LL101 | Word (66060 KB) | |
| 14186R | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 40 of 42 | Cecil Jackson | JFF LL101 | Word (66060 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14115R | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 40 of 42 | Harris Smith | ACC310 | Word (412160 KB) | |
| 14116R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 48 of 48 | Bill Holder | ACC201 | Word (800768 KB) | |
| 14117R | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 37 of 42 | Harris Smith | ACC310 | Word (412160 KB) | |
| 14118R | 001 | Discussion | 2:00-3:50pm | Friday | 125 of 165 | Harris Smith | TBA | |
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 | Mon, Wed | 21 of 40 | Rose Layton | JFF LL101 | | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 40 of 40 | Rose Layton | JFF LL101 | | |
| 14138R | 442 | Discussion | 10:00-11:50am | Friday | 61 of 90 | Rose Layton | JFF LL125 | |
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 | Tue, Thu | 36 of 39 | Shiing-Wu Wang | ACC303 | Word (93184 KB) | |
| 14141R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 22 of 39 | Shiing-Wu Wang | ACC236 | Word (93184 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 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14150D | 001 | Lecture | 2:00-3:50pm | Tuesday | 15 of 20 | Julie Suh | ACC312 | PDF (336800 KB) | |
Examination of current literature relevant to the total and changing environment in which business operates.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| Introduction to Enterprise Risk Management | ||||||||||
| 14187R | 001 | 4.0 | Lecture | 10:00-11:50am | Tue, Thu | 9 of 36 | James Leonetti | ACC205 | Word (172709 KB) | |
| Personal Financial and Tax Planning | ||||||||||
| 14188R | 431 | 2.0 | Lecture | 2:00-3:50pm | Tue, Thu | 28 of 39 | Shiing-Wu Wang | ACC236 | Word (113152 KB) | |
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 | 20 of 30 | Shiing-Wu Wang | JFF416 | Word (94564 KB) |  |
| 14233D | 001 | Lecture | 9:30-10:50am | Friday | 9 of 15 | Tom Ryan | JFF417 | PDF (1055448 MB) | |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14206D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 38 of 40 | Paul Bader | JFF LL102 | PDF (275455 KB) | |
| 14207R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 40 of 40 (1 on waitlist) | Paul Bader | JKP104 | PDF (275455 KB) | |
| 14208D | 001 | Lecture | 3:30-4:50pm | Mon, Wed | 40 of 40 | Paul Bader | JKP104 | PDF (275455 KB) | |
| 14211R | 001 | Lab | 12:30-1:50pm | Friday | 118 of 140 | Paul Bader | TBA | |
Financial responsibility centers, financial and nonfinancial performance measures, budgets and other targets, evaluation techniques and styles, incentives. Strategy implementation and execution. Corporate governance. Online registration limited to graduate accounting and business students.
- Restriction: Registration open 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 for Veterans, Business Fundamentals, Business Research, Business Taxation, Gerontology/Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medical Management, Medicine/Business Administration
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14270D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 29 of 30 | Xin Li | JKP104 | PDF (88618 KB) | |
| 14271R | 033 | Lecture | 9:30-10:50am | Mon, Wed | 3 of 2 | Xin Li | JKP104 | PDF (88618 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14230D | 378 | Lecture | 5:30-7:00pm | Thursday | 15 of 25 | Patricia Mills | ONLINE | Word (118348 KB) | |
| 14240D | 001 | Lecture | 7:30-9:00pm | Thursday | 0 of 1 | Patricia Mills | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14269D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 33 of 32 | Clive Lennox | JKP202 | Word (57106 KB) | |
| 14299D | 001 | Lecture | 12:30-1:50pm | Tue, Thu | 30 of 32 | Clive Lennox | JKP202 | Word (57106 KB) | |
Explores complex valuation issues arising in financial reporting and the related professional standards and guidance. Prerequisite: ACCT 528.
- Prerequisite: ACCT 528
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14239D | 001 | Lecture | 2:00-3:20pm | Tuesday | 26 of 25 | Tony Aaron | JKP104 | PDF (242988 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 14225 and 14235 for MAcc/MBT Students only. Part-time Students ONLY in sections 14237 and 14249. Graduate Business Students (and others) enroll in Sections 14226, 14236.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14225D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 8 of 12 | John Owens | JKP210 | PDF (233077 KB) | |
| 14226D | 033 | Lecture | 8:00-9:20am | Tue, Thu | 25 of 28 | John Owens | JKP210 | PDF (233077 KB) | |
| 14235D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 14 of 16 | John Owens | JKP202 | PDF (233077 KB) | |
| 8:00-9:20am | Tue, Thu | JKP210 | |||||||
| 14236D | 033 | Lecture | 9:30-10:50am | Tue, Thu | 24 of 26 | John Owens | JKP202 | PDF (233077 KB) | |
| 8:00-9:20am | Tue, Thu | JKP210 | |||||||
| 14237D | 033 | Lecture | 6:30-9:30pm | Tuesday | Canceled | John Owens | |
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
- Note: ONLINE Section for MBT.WP Students ONLY. No Exceptions.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14221D | 378 | Lecture | 5:30-7:00pm | Monday | 30 of 30 (1 on waitlist) | Jack Barcal | ONLINE | PDF (632119 KB) | |
| 14231D | 001 | Lecture | 7:30-9:00pm | Monday | 16 of 15 | Jack Barcal | JFF241 | PDF (632119 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14209D | 378 | Lecture | 5:30-7:00pm | Wednesday | 11 of 25 | Gregory Kling | ONLINE | PDF (133290 KB) | |
| 14210D | 001 | Lecture | 7:30-9:00pm | Wednesday | Canceled | Gregory Kling | PDF (133290 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14246R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 38 of 38 (1 on waitlist) | Shiing-Wu Wang | JKP102 | Word (90521 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14218D | 378 | Lecture | 5:30-7:00pm | Tuesday | 19 of 35 | Patricia Mills | ONLINE | Word (113678 KB) | |
| 14219D | 001 | Lecture | 7:30-9:00pm | Tuesday | 0 of 1 | Patricia Mills | | ||
| 14247D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 20 of 41 | Patricia Mills | JKP202 | PDF (386750 KB) | |
State income taxes; property tax; other state and local taxes; the effect of state and local taxes on multistate operations.
- Prerequisite: ACCT 550T
- Restriction: Registration open to the following major(s): Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14255D | 378 | Lecture | 6:30-9:30pm | Monday | 8 of 15 | Charles Swenson | ONLINE | PDF (484979 KB) | |
| 14257D | 001 | Lecture | 6:30-9:30pm | Monday | 23 of 30 | Charles Swenson | BRI202 | PDF (396502 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 | 6:30-9:30pm | Monday | 20 of 56 | Harris Smith | JKP104 | Word (55762 KB) | |
How corporate governance and financial reporting systems are influenced by business environments internationally. Global perspective of governance and reporting challenges and mechanisms for their remedy.
- Restriction: Registration open to the following major(s): Accounting, Business Administration/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Real Estate Development, Business Administration/Social Work, Business Administration/Planning, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Business Administration/Education, Business Research, Marketing, Social Entrepreneurship
- Note: Sections 14201 and 14203 for Graduate Accounting Students. Graduate Business Students should select section 14202 or 14212.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14201D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 34 of 40 | T J Wong | JKP202 | PDF (124332 KB) | |
| 14202D | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 2 of 5 | T J Wong | JKP202 | PDF (124332 KB) | |
| 14203D | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 30 of 42 | T J Wong | JKP202 | PDF (124332 KB) | |
| 14212D | 033 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 3 | T J Wong | JKP202 | PDF (124332 KB) | |
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 | 12:30-1:50pm | Mon, Wed | 7 of 30 | Roderick Mayo, David Boschetto | 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 and 14278 are reserved for graduate Accounting students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14276D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 13 of 13 | James Leonetti | JKP202 | Word (260608 KB) | |
| 14277D | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 44 of 44 | James Leonetti | JKP202 | Word (260608 KB) | |
| 14278D | 001 | Lecture | 6:30-9:30pm | Wednesday | 1 of 20 | James Leonetti | JKP104 | Word (226816 KB) | |
| 14279D | 033 | Lecture | 6:30-9:30pm | Wednesday | 25 of 35 | James Leonetti | JKP104 | Word (226816 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 non-accounting students ONLY.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14288D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 29 of 30 | Shiing-Wu Wang, Patrick Kinsella | JKP112 | Word (84352 KB) | |
| 14289R | 033 | Lecture | 11:00-12:20pm | Tue, Thu | 11 of 10 | Shiing-Wu Wang, Patrick Kinsella | JKP112 | Word (84352 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 | 11:00-12:20pm | Mon, Wed | 22 of 40 | Maryanne Werner | BRI202 | Word (86658 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14292D | 001 | Lecture | 6:30-9:30pm | Wednesday | 51 of 50 | Jack Barcal | JKP110 | PDF (500651 KB) | |
| 14293D | 033 | Lecture | 6:30-9:30pm | Wednesday | 8 of 8 | Jack Barcal | JKP110 | PDF (500651 KB) | |
| 14294D | 378 | Lecture | 6:30-9:30pm | Wednesday | 14 of 20 | Jack Barcal | ONLINE | PDF (500651 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14213D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 34 of 34 | Lori Smith | JKP202 | PDF (196256 KB) | |
| 14214D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 31 of 34 | Lori Smith | JKP202 | PDF (196256 KB) | |
| 14215D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 35 of 34 (18 on waitlist) | Lori Smith | JKP202 | PDF (196256 KB) | |
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: Application required. Visit www.marshall.usc.edu/elective-course-guide/independent-study.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 0 of 10 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14301D | 001 | Lecture | TBA | TBA | 1 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: Application required. Visit www.marshall.usc.edu/elective-course-guide/independent-study.
| 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 in management accounting research with coverage of both key research questions and frequently used methods. Departmental approval.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14304R | 036 | Lecture | 8:00-11:00am | Monday | 9 of 15 | Mark Young | ACC312 | |
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 | 14 of 15 | Mark Soliman | ACC312 | |
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 | 12:30-4:50pm | Friday | 3 of 10 | Clive Lennox | ACC312 | Word (237922 KB) | |