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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.
Introduction to technical skills needed for an accounting career. Financial modeling using Microsoft Excel and data analysis using Python. Application exercises tailored for accounting majors.
- Corequisite: ACCT 370 and ACCT 371
- Restriction: Registration open to the following major(s): Accounting
- Restriction: Registration open to the following class level(s): Junior, Senior, Sophomore
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14187D | 001 | Lecture | 2:00-2:50pm | Tuesday | 25 of 36 | Julie Suh | BRI5 | PDF (327234 KB) |  |
Understanding of decision-making, problem solving, and research skills as a supplement to financial accounting knowledge for accounting professionals.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14026D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 40 of 40 | Smrity Randhawa | ACC236 | PDF (315839 KB) | |
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 37 of 39 | Smrity Randhawa | ACC236 | PDF (315839 KB) | |
| 14029D | 001 | Lab | 10:00-11:50am | Friday | 76 of 80 | Smrity Randhawa | JFF LL125 | |
Understanding of technology and controls needed to capture data used by professionals in financial and managerial accounting, auditing and taxation.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14040D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 37 of 39 | Bob Kiddoo | ACC236 | PDF (634238 KB) | |
| 14041D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 39 of 39 | Bob Kiddoo | ACC236 | PDF (634238 KB) | |
| 14044D | 001 | Discussion | 10:00-11:50am | Friday | 76 of 80 | Bob Kiddoo | JFF LL125 | |
Understanding of decision-making, problem solving, and research skills as a supplement to managerial accounting knowledge for accounting professionals.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14050R | 442 | Lecture | 12:00-1:50pm | Tue, Thu | 44 of 44 | Cecil Jackson | ACC303 | | |
| 14051R | 442 | Lecture | 2:00-3:50pm | Mon, Wed | 29 of 42 | Cecil Jackson | JFF236 | | |
| 14052R | 442 | Lecture | 2:00-3:50pm | Tue, Thu | 35 of 36 | Cecil Jackson | ACC236 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14055D | 431 | Lecture | 8:00-9:50am | Mon, Wed | 13 of 42 | Rose Layton | ACC303 | PDF (653212 KB) | |
| 14056D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 41 of 40 | Rose Layton | ACC303 | PDF (653212 KB) | |
| 14057D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 43 of 40 | Rose Layton | ACC303 | PDF (653212 KB) | |
| 14058D | 431 | Discussion | 10:00-11:50am | Friday | 97 of 101 | Rose Layton | HOHEDI | |
Basic tax principles, introduction to U.S. federal, state and local tax systems, income and expense definitions, property transactions, and fundamentals of individual taxation.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14060D | 431 | Lecture | 12:00-1:50pm | Tue, Thu | 43 of 42 | Charles Swenson | ACC303 | Word (299888 KB) | |
| 14061D | 431 | Lecture | 2:00-3:50pm | Mon, Wed | 29 of 40 | Charles Swenson | JFF236 | Word (299821 KB) | |
| 14062D | 431 | Lecture | 2:00-3:50pm | Tue, Thu | 37 of 39 | Charles Swenson | ACC236 | Word (299888 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14065R | 442 | Lecture | 8:00-9:50am | Mon, Wed | 13 of 40 | Tom Ryan | ACC303 | Word (378542 KB) | |
| 14066R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 42 of 43 | Tom Ryan | ACC303 | Word (378542 KB) | |
| 14067R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 43 of 40 | Tom Ryan | ACC303 | Word (378542 KB) | |
Understand the concept of risk, risk assessment and management frameworks; learn to identify, analyze, manage and mitigate and communicate this risk to stakeholders.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14010R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 36 of 39 | Kristen Jaconi | BRI202 | PDF (350393 KB) | |
Understand the underlying economics, structure, and business models of an organization (often an insurance carrier) willing to accept risk for diverse situations: property, life, healthcare.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14012R | 001 | Lecture | 6:00-9:30pm | Tuesday | 16 of 36 | Ward Ching | ACC236 | Word (364063 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14090D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 28 of 46 | Zivia Wilson Sweeney | JFF236 | Word (414208 KB) | |
| 14091D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 37 of 42 | Zivia Wilson Sweeney | JFF236 | Word (414208 KB) | |
| 14093D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 46 of 47 | Zivia Wilson Sweeney | JFF236 | Word (414208 KB) | |
| 14094D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 44 of 47 | Maria Ogneva | ACC201 | PDF (398934 KB) | |
| 14095D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 30 of 35 | Chrislynn Freed | ACC205 | Word (316214 KB) | |
| 14096D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 45 of 47 | Maria Ogneva | ACC201 | PDF (398934 KB) | |
| 14097D | 001 | Lecture | 6:00-7:50pm | Tue, Thu | 42 of 47 | Maria Ogneva | ACC201 | PDF (398934 KB) | |
In-depth study of balance sheet, income statement, and cash flow statement issued from the perspective of a user (not preparer) of corporate financial reports. Prerequisite: ACCT 410 or BUAD 281 or BUAD 305. Not open to accounting majors.
- Prerequisite: 1 from (ACCT 410 or BUAD 281 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 | 10:00-11:50am | Tue, Thu | 17 of 39 | Tom Ryan | ACC303 | PDF (1488446 MB) | |
Examination of the role of financial statement analysis in the prediction of a firm's future financial performance.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14105D | 431 | Lecture | 10:00-11:50am | Mon, Wed | 43 of 45 | Patricia Dechow | ACC201 | PDF (634707 KB) | |
| 14106D | 431 | Lecture | 12:00-1:50pm | Mon, Wed | 40 of 45 | Patricia Dechow | ACC201 | PDF (634707 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14144D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 24 of 48 | Gregory Kling | ACC201 | PDF (989344 KB) | |
| 14145D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 47 of 48 | Gregory Kling | JFF239 | PDF (989344 KB) | |
| 14147D | 001 | Discussion | 12:30-1:50pm | Friday | 71 of 100 | Gregory Kling | 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 | 10:00-11:50am | Mon, Wed | 40 of 41 | Cecil Jackson | BRI5 | Word (426530 KB) | |
Develop capabilities to identify and resolve advanced external financial reporting challenges, focusing primarily on operating, financing, and investing activities of business enterprises. Duplicates credit in ACCT 470ab.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14120D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 44 of 40 | Herbert Perlmutter | ACC303 | PDF (1488576 MB) | |
| 14121D | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 37 of 40 | Herbert Perlmutter | ACC303 | PDF (1488670 MB) | |
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 | 10:00-11:50am | Mon, Wed | 41 of 42 | Rose Layton | BRI5 | | |
| 14136R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 39 of 40 | Rose Layton | BRI5 | | |
| 14137R | 442 | Discussion | 10:00-11:50am | Friday | 80 of 90 | Rose Layton | HOHEDI | |
Capabilities to identify and articulate tax issues related to a business entity's life: formation, investing, financing and operations, and change of form.
- Prerequisite: ACCT 374
- Note: Register for lecture and lab
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14140R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 24 of 45 | Shiing-Wu Wang | ACC201 | Word (95232 KB) |  |
| 14142R | 442 | Lab | 10:00-11:50am | Friday | 24 of 66 | ACC205 | |
Individual research and readings. Not available for graduate credit.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14180D | 001 | 2.0-8.0 | Lecture | TBA | TBA | 0 of 10 | OFFICE | |
Experience in conducting research and writing a thesis under supervision of a faculty adviser.
- Prerequisite: 1 from (ACCT 493 or BUAD 493)
- Restriction: Registration open to the following major(s): Accounting, Business Administration
- Restriction: Registration open to the following class level(s): Junior, Senior, Senior (fifth year)
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14188D | 001 | Lecture | TBA | Friday | 10 of 18 | Julie Suh | OFFICE | PDF (372398 KB) | |
Selected topics reflecting current trends and recent developments in the field of accounting. Topics vary each semester.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| Personal Financial and Tax Planning | ||||||||||
| 14189R | 442 | 2.0 | Lecture | 2:00-3:50pm | Mon, Wed | 9 of 30 | Shiing-Wu Wang | ACC310 | Word (140800 KB) | |
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 ACCT 535, GSBA 510, GSBA 518, and GSBA 536.) Not open to business or accounting majors.
- Restriction: Registration closed 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, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Accounting (Data and Analytics), Business Administration/Urban Planning, Business Research, Business Analytics, Business for Veterans, Entrepreneurship and Innovation, Financial Analysis and Valuation, Food Industry Management, Food Industry Leadership, Finance, Global Supply Chain Management, Marketing, Medical Management, Optimization and Supply Chain Management, Public Health/Social Entrepreneurship, Strategy and Management Consulting, Social Entrepreneurship, Sustainability and Business, Technology Commercialization
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14190R | 372 | Lecture | TBA | TBA | 23 of 54 | Merle Hopkins | ONLINE | Word (178688 KB) | |
Case study approach to explore fair value issues in accounting; research and analysis of causes of valuation differences.
- Restriction: Registration open to the following major(s): Accounting, Business Administration/East Asian Area Studies, Business Administration/Education, 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 Research, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Marketing, Social Entrepreneurship, Business Administration/Systems Architecting and Engineering, Public Health/Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14238D | 001 | Lecture | 2:00-3:20pm | Tuesday | 29 of 30 | Tom Ryan | JKP104 | PDF (1455572 MB) | |
| 14239R | 033 | Lecture | 2:00-3:20pm | Tuesday | 6 of 7 | Tom Ryan | JKP104 | PDF (1455572 MB) | |
| 14240D | 001 | Lecture | 2:00-3:20pm | Thursday | 26 of 30 | Tom Ryan | JKP104 | PDF (1455572 MB) | |
| 14241R | 033 | Lecture | 2:00-3:20pm | Thursday | 1 of 5 | Tom Ryan | JKP104 | PDF (1455572 MB) | |
Practical problems in accounting for business combinations. Consolidated financial statements: fair value, acquisition and equity basis accounting. Duplicates credit in former ACCT 582.
- Prerequisite: GSBA 510
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14286D | 442 | Lecture | 12:30-1:50pm | Tue, Thu | 25 of 35 | George Braunegg | JKP202 | PDF (711485 KB) | |
| 14287R | 415 | Lecture | 12:30-1:50pm | Tue, Thu | 2 of 15 | George Braunegg | JKP202 | PDF (711857 KB) | |
Tax planning and strategy in corporate restructuring including mergers, acquisitions, and divestitures. Tax background not required to be successful in this course. Duplicates credit in former ACCT 582.
- Prerequisite: GSBA 510
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14210D | 431 | Lecture | 12:30-1:50pm | Tue, Thu | 25 of 35 | Shiing-Wu Wang | JKP202 | Word (82244 KB) | |
| 14211R | 411 | Lecture | 12:30-1:50pm | Tue, Thu | 4 of 15 | Shiing-Wu Wang | JKP202 | Word (82244 KB) | |
Framework of the audit model including use of large data sets with automated audit tools. A lab environment is an integral part of the course.
- Corequisite: ACCT 548
- Restriction: Registration open to the following major(s): Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14205D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 31 of 45 | Patrick Kinsella | JKP102 | Word (71519 KB) | |
| 14206D | 001 | Lab | 9:30-10:50am | Friday | 31 of 45 | Patrick Kinsella | HOH1 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14207D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 17 of 19 | Sarah Bonner | JKP104 | Word (255857 KB) | |
| 14208D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 15 of 17 | Sarah Bonner | JKP104 | Word (255857 KB) | |
Exploration of the role systems play in organizations, the technology that supports these systems and issues relating to technology risk, system/application security and system review/audit.
- Corequisite: ACCT 541
- Restriction: Registration open to the following major(s): Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14212D | 001 | Lecture | 6:30-7:50pm | Tue, Thu | 31 of 33 | Thomas Phelps | ACC303 | PDF (324894 KB) | |
| 14214D | 001 | Lab | 8:00-9:20am | Friday | 31 of 45 | Thomas Phelps | 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.
- Restriction: Registration open to the following major(s): Accounting, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14201D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 46 of 48 | Daniel O'Leary | JKP102 |  | |
| 12:30-1:50pm | Friday | TBA | |||||||
| 14215D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 49 of 50 | Daniel O'Leary | JKP102 | | |
| 12:30-1:50pm | Friday | HOHEDI |
Tax law research methods; interpreting statutes, cases and rulings; communicating research results; administration and professional responsibilities of tax practice.
- Restriction: Registration open to the following major(s): Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14218D | 431 | Lecture | 2:00-4:50pm | Tue, Thu | 26 of 50 | Diane Comi | JKP202 | Word (156378 KB) | |
| 14230D | 001 | Lecture | 7:30-9:00pm | Wednesday | 15 of 25 | Diane Comi | ACC236 | Word (170794 KB) | |
| 14251D | 378 | Lecture | 5:30-6:50pm | Wednesday | 7 of 50 | Diane Comi | ONLINE | Word (170794 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 | 26 of 50 | Mike Paranal | JKP202 | |
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/East Asian Area Studies, Business Administration/Education, 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 Research, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Marketing, Social Entrepreneurship, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14217D | 033 | Lecture | 8:00-9:20am | Tue, Thu | 21 of 21 | John Owens | JKP110 | | |
| 14227D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 19 of 19 | John Owens | JKP110 | | |
| 14228R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 30 of 32 (4 on waitlist) | John Owens | JKP202 | | |
| 8:00-9:20am | Tue, Thu | JKP110 | |||||||
| 14229D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 16 of 16 | John Owens | JKP202 | | |
| 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.
- Restriction: Registration open to the following major(s): Accounting, Business Administration/East Asian Area Studies, Business Administration/Education, 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 Research, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Marketing, Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14231D | 431 | Lecture | 2:00-4:50pm | Mon, Wed | 26 of 50 | Jack Barcal | JKP102 | PDF (449018 KB) | |
| 14242D | 378 | Lecture | 5:30-7:00pm | Monday | 9 of 25 | Cynthia Gensler | ONLINE | PDF (599998 KB) | |
| 14243D | 001 | Lecture | 7:30-9:00pm | Monday | 10 of 15 | Jack Barcal | JKP202 | PDF (600045 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 | 2:00-4:50pm | Mon, Wed | 26 of 50 | Gregory Kling | JKP102 | PDF (770505 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14225R | 378 | Lecture | 5:30-7:00pm | Wednesday | 26 of 30 | Gregory Kling | ONLINE | PDF (791668 KB) | |
| 14250R | 001 | Lecture | 7:30-9:00pm | Wednesday | 15 of 20 | Gregory Kling | BRI202 | PDF (791668 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14232R | 378 | Lecture | 5:30-7:00pm | Tuesday | 20 of 50 | Paul Bader | ONLINE | PDF (598922 KB) | |
| 14233R | 001 | Lecture | 7:30-9:00pm | Tuesday | Canceled | Paul Bader | PDF (597359 KB) | |
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. Duplicates credit in ACCT 527.
- Prerequisite: GSBA 510
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14268R | 033 | Lecture | 2:00-3:20pm | Mon, Wed | 27 of 30 | Richard Sloan | JKP202 | PDF (179611 KB) | |
| 14269R | 033 | Lecture | 6:30-9:30pm | Wednesday | 21 of 35 | James Leonetti | JFF239 | Word (205824 KB) | |
| 14270R | 033 | Lecture | 12:30-1:50pm | Mon, Wed | 40 of 40 | Richard Sloan | JKP202 | PDF (179611 KB) | |
| 14278D | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 27 of 27 | Richard Sloan | JKP202 | PDF (179611 KB) | |
| 14279D | 001 | Lecture | 6:30-9:30pm | Wednesday | Canceled | James Leonetti | Word (205824 KB) | | |
| 14280D | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 16 of 17 | Richard Sloan | JKP202 | PDF (179611 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14290R | 001 | Lecture | 7:30-9:00pm | Monday | Canceled | Paul Bader | PDF (448706 KB) | | |
| 14291R | 378 | Lecture | 5:30-7:00pm | Monday | Canceled | Paul Bader | PDF (448706 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.
- Restriction: Registration open to the following major(s): Accounting, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14213D | 001 | Lecture | 8:00-9:20am | Mon, Wed | 19 of 21 | Lori Smith | JKP202 | PDF (258217 KB) | |
| 14219D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 24 of 24 | Lori Smith | JKP202 | PDF (258217 KB) | |
| 14220D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 23 of 23 | Lori Smith | JKP202 | PDF (258217 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: See your Advisor for details on enrollment.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14300D | 001 | Lecture | TBA | TBA | 0 of 10 | OFFICE | |
New developments in contemporary accounting. Specific topics vary each semester.
- 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/Planning, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Business Administration/Education, Business Administration/Social Work, Business Research, Marketing, Social Entrepreneurship, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| Accounting Research Based Trading Strategies | ||||||||||
| 14305R | 033 | 3.0 | Lecture | 6:30-9:30pm | Thursday | 7 of 35 | Mark Soliman | OCC | Word (71554 KB) | |
Key psychological drivers of judgment and decision-making research in accounting, covering key research questions and frequently used methods. Departmental approval.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14322R | 411 | Lecture | 10:00-12:50pm | Monday | 5 of 10 | Sarah Bonner | ACC312 | Word (236387 KB) | |
Survey of major topics related to positive accounting research with coverage of both key research questions and frequently used methods.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14299R | 033 | Lecture | 10:00-1:00pm | Tuesday | Canceled | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14323R | 033 | Lecture | 9:30-10:50am | Friday | 15 of 15 | Mark Soliman | ACC312 | |
Exploration of emerging topics, literature and research techniques in contemporary accounting.
- Restriction: Registration open to the following class level(s): Doctoral Student
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| Survey of Financial Reporting Research Capital Markets | ||||||||||
| 14301R | 411 | 1.5 | Lecture | 3:00-5:50pm | Tuesday | 6 of 20 | Richard Sloan | BRI5 | | |
| Survey of Financial Reporting Research Advanced Capital Markets | ||||||||||
| 14302R | 415 | 1.5 | Lecture | 3:00-5:50pm | Tuesday | 10 of 20 | Richard Sloan | BRI5 | | |
| Accounting Measuring and Evaluating Earnings Quality | ||||||||||
| 14319R | 415 | 1.5 | Lecture | 10:00-12:50pm | Monday | 11 of 25 | Patricia Dechow | HOH114 | | |