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Accounting (ACCT)
- http://www.marshall.usc.edu/lsoa/
- D class assignments for undergraduates available in ACC-101; Phone: (213) 740-4838.
- D class assignments for graduate students available in ACC-101; 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 students.marshall.usc.edu/registrationpolicies
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14027D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 27 of 27 | Taylor Wiesen | ACC303 | PDF (819221 KB) |  |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 58 of 60 | Taylor Wiesen | JFF233 |  | |
| 14026D | 001 | Lecture | 2:00-3:40pm | Mon, Wed | 31 of 31 | Taylor Wiesen | ACC303 | PDF (819221 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 | 48 of 48 | Kristen Jaconi | JFF233 | PDF (864676 KB) | |
Develop the skills needed to think critically about identified and assessed risks and develop innovative solutions to control and transfer those risks. Not available for major credit in Accounting.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14012R | 001 | Lecture | 12:30-3:50pm | Monday | 18 of 39 | Lori Smith | ACC310 | |
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 | 33 of 36 | James Leonetti | ACC201 | PDF (487657 KB) | |
| 14144R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 32 of 36 | Greg Kling | ACC201 | PDF (487657 KB) | |
| 14145D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 36 of 36 | Greg Kling | ACC201 | PDF (487657 KB) | |
| 14147R | 001 | Discussion | 9:30-10:50am | Friday | 101 of 140 | Greg Kling | HOHEDI | |
Capabilities to identify and analyze relevant tax issues; apply research tools to find solutions and provide alternate approaches using data analytics. Duplicates credit in ACCT 374 and ACCT 474.
- Prerequisite: 1 from (BUAD 280 or BUAD 305 or ACCT 410)
- Restriction: Registration open to the following major(s): Accounting
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14061R | 001 | Lecture | 8:00-9:50am | Mon, Wed | 21 of 30 | Shiing-Wu Wang | JFF417 | | |
| 14062R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 31 of 31 | Shiing-Wu Wang | JFF417 | | |
| 14063R | 001 | Lab | 10:00-11:50am | Friday | 52 of 60 | Shiing-Wu Wang | TBA | |
Auditing with data analytics from the perspective of management and other users of financial statements including external auditors and assurance professionals. Duplicates credit in ACCT 373 and ACCT 473.
- Prerequisite: ACCT 370
- Restriction: Registration open to the following major(s): Accounting
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14056R | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 22 of 30 | Tracie Majors | ACC236 | PDF (323958 KB) | |
| 14057R | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 28 of 30 | Tracie Majors | ACC236 | PDF (323958 KB) | |
| 14058R | 001 | Discussion | 10:00-11:50am | Friday | 50 of 60 | Tracie Majors | HOH1 | |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14116R | 001 | Lecture | 8:00-9:50am | Mon, Wed | 19 of 30 | Smrity Randhawa | JFF239 | PDF (393058 KB) | |
| 14117R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 14 of 36 | Bill Holder | JFF239 | |
Course builds on the background developed in ACCT 373, specifically the process used by external auditors to conduct financial statement audits. Prerequisites: ACCT-373. Duplicates credit in ACCT 456.
- Prerequisite: ACCT 373
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14136R | 442 | Lecture | 10:00-11:50am | Mon, Wed | 37 of 42 | Rose Layton | JFF241 | | |
| 14137R | 442 | Discussion | 11:00-12:20pm | Friday | 37 of 50 | Rose Layton | ACC310 | |
Capabilities to identify and articulate tax issues related to a business entity's life: formation, investing, financing and operations, and change of form. Duplicates credit in ACCT 451.
- Prerequisite: ACCT 374
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14140R | 442 | Lecture | 12:00-1:50pm | Mon, Wed | 37 of 40 | Shiing-Wu Wang | JFF241 | | |
| 14142R | 442 | Lab | 12:30-2:20pm | Friday | 37 of 40 | Shiing-Wu Wang | ACC303 | |
Individual research and readings. Not available for graduate credit.
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14180D | 001 | 2.0-8.0 | Lecture | TBA | TBA | 0 of 10 | OFFICE | |
Cross-border transactions in the global economy examining accounting, legal, and tax environments, economic and political systems, and cultural differences. Includes international travel to selected region.
- Restriction: Registration open to the following major(s): Law/Business Taxation, Accounting, Business Taxation
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14202D | 001 | Lecture | 11:00-12:20pm | Friday | 20 of 45 | Shiing-Wu Wang | JKP202 |  |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14216D | 442 | Lecture | 2:00-3:20pm | Mon, Wed | 11 of 40 | Tony Aaron | JKP202 | PDF (259456 KB) | |
| 14217R | 415 | Lecture | 2:00-3:20pm | Mon, Wed | 13 of 14 | Tony Aaron | JKP202 | PDF (259456 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14218D | 431 | Lecture | 2:00-3:20pm | Mon, Wed | 17 of 40 | Shiing-Wu Wang | JKP202 | | |
| 14219R | 411 | Lecture | 2:00-3:20pm | Mon, Wed | 8 of 14 | Shiing-Wu Wang | JKP202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14254D | 001 | Lecture | 9:30-10:50am | Mon, Wed | 27 of 52 | Clive Lennox | JKP202 | | |
| 14255D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 39 of 40 (1 on waitlist) | Clive Lennox | JKP202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14256R | 431 | Lecture | 3:30-4:50pm | Tue, Thu | 36 of 45 | Tony Aaron | JKP104 | PDF (479978 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/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 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), Business Administration/Urban Planning, Business Administration/Systems Architecting and Engineering, Finance, Public Health/Social Entrepreneurship
- Restriction: Registration open to the following class level(s): Doctoral Student, Master Student
- Note: All non-MAcc/MBT students must register for sections 14262 and 14263.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14260D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 14 of 30 | Herbert Perlmutter | JKP112 | PDF (1082820 MB) | |
| 14261D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 30 of 31 | Herbert Perlmutter | JKP202 | PDF (1082820 MB) | |
| 8:00-9:20am | Tue, Thu | JKP112 | |||||||
| 14262R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 2 of 18 | Herbert Perlmutter | JKP112 | PDF (1082820 MB) | |
| 14263R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 10 of 18 | Herbert Perlmutter | JKP202 | PDF (1082820 MB) | |
| 8:00-9:20am | Tue, Thu | JKP112 |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14289R | 378 | Lecture | 5:00-6:20pm | Monday | 17 of 45 | Charles Swenson | ONLINE | |
Application of tax law in areas of compensation planning, investment planning, tax shelters, and current developments relating to the individual taxpayer.
- Prerequisite: ACCT 550T
- Restriction: Registration open to the following major(s): Accounting, 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14288R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 13 of 35 | Greg Kling | JKP112 | PDF (341119 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291R | 033 | Lecture | 6:30-9:30pm | Tuesday | 17 of 45 | K.R. Subramanyam | JKP202 | PDF (324327 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. Recommended preparation: GSBA 510 or other Financial Accounting course.
- 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
- Note: Sections 14292 and 14293 are for Graduate Accounting Students only. Graduate Business Students should select Sections 14294 or 14295.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14292D | 001 | Lecture | 3:30-4:50pm | Mon, Wed | 37 of 47 | James Leonetti | JKP202 | Word (548352 KB) | |
| 14294R | 033 | Lecture | 3:30-4:50pm | Mon, Wed | 4 of 10 | James Leonetti | JKP202 | Word (548352 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14297R | 378 | Lecture | 5:00-6:20pm | Tuesday | 35 of 41 | David Boschetto | ONLINE | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14299D | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 14 | K.R. Subramanyam | JKP202 | | |
| 14301R | 033 | Lecture | 2:00-3:20pm | Tue, Thu | 35 of 40 | K.R. Subramanyam | JKP202 | PDF (307213 KB) | |
| 14302R | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 12 of 40 | K.R. Subramanyam | JKP202 | PDF (307213 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14304R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 32 of 50 | Paul Bader | JKP202 | Word (114679 KB) | |
Analysis of transfer of property during lifetime or at death from a tax saving perspective.
- 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, 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14308D | 001 | Lecture | 6:30-9:30pm | Wednesday | 21 of 30 | Jack Barcal | JKP202 | | |
| 14309D | 378 | Lecture | 5:30-7:00pm | Thursday | 14 of 40 | Cynthia Gensler | ONLINE | | |
| 14310R | 033 | Lecture | 6:30-9:30pm | Wednesday | 38 of 40 | Jack Barcal | JKP202 | |
Supervised on-the-job business experience in the field of Accounting. (Curricular Practical Training). Application required. Recommended preparation: Completion of required MAcc or MBT coursework. Graded CR/NC.
- Restriction: Registration open to the following major(s): Accounting, Business Research, Business Taxation, Law/Business Taxation, Accounting (Data and Analytics)
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14317R | 378 | 3.0 | Lecture | TBA | TBA | 8 of 32 | Charles Swenson | ONLINE | | |
| 14321D | 001 | 1.0 | Lecture | TBA | TBA | 0 of 10 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14326D | 033 | Lecture | 8:30-9:50am | Friday | 7 of 15 | Clive Lennox | ACC312 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14327D | 033 | Lecture | 12:00-1:20pm | Friday | 6 of 15 | Clive Lennox | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14328D | 415 | Lecture | 2:00-5:00pm | Friday | 7 of 15 | Clive Lennox | HOH114 | |