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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 a 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 | 45 of 46 | Taylor Wiesen | ACC303 |  | |
| 14029D | 001 | Discussion | 10:00-11:50am | Friday | 102 of 106 | Taylor Wiesen | HOHEDI |  | |
| 14026D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 59 of 60 | Taylor Wiesen | JFF233 | |
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 | 30 of 31 | Andreas Simon | BRI8 | | |
| 14041D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 32 of 32 | Andreas Simon | BRI8 | | |
| 14044D | 001 | Discussion | TBA | Friday | 62 of 65 | Andreas Simon | TBA | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14068R | 431 | Lecture | 4:00-5:50pm | Mon, Wed | 10 of 32 | Michael Tully | ACC236 | |
Overview of the current corporate sustainability reporting structure. Analysis and critical evaluation of corporate sustainability reports and popular sustainability rating systems.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14181D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 28 of 29 | Patricia Dechow | ACC205 | |
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.
- Restriction: Registration closed to the following major(s): Accounting, Accounting and Finance, Business Administration (International Relations), Business Administration (Business Analytics), Business of Cinematic Arts, Business Administration (Communication), Business Administration (Cinematic Arts), Business Administration (Entrepreneurship and Innovation, Business Administration (Finance), Business Administration (Leadership and Innovation), Business Administration (Marketing), Business Administration (Real Estate Finance), Business Administration (Risk Management), Business Administration, Artificial Intelligence for Business, Business Administration, Real Estate Finance and Development
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14091D | 001 | Lecture | 8:00-9:50am | Mon, Wed | 45 of 48 | Ruben Davila | ACC201 | | |
| 14094D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 34 of 36 | Matthew Pfeffer | ACC205 | Word (165094 KB) | |
| 14095D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 36 of 36 | Matthew Pfeffer | ACC205 | Word (165094 KB) | |
| 14096D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 35 of 39 | Robert Buce | ACC236 | PDF (1601632 MB) | |
| 14097D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 47 of 48 | Ruben Davila | ACC201 | |
Analysis of corporate financial reports from a decision-maker's perspective.
- Prerequisite: 1 from (BUAD 215 or BUAD 306 or BUAD 308) and 1 from (BUAD 280 or BUAD 305 or ACCT 410)
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14107D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 44 of 44 | Tony Aaron | ACC310 | PDF (365014 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14143D | 001 | Lecture | 8:00-9:50am | Tue, Thu | 37 of 37 | James Leonetti | ACC303 | PDF (452988 KB) | |
| 14144D | 001 | Lecture | 10:00-11:50am | Tue, Thu | 32 of 35 | Greg Kling | ACC303 | PDF (452988 KB) | |
| 14145D | 001 | Lecture | 12:00-1:50pm | Tue, Thu | 31 of 36 | Greg Kling | ACC303 | PDF (452988 KB) | |
| 14147R | 001 | Discussion | 9:30-10:50am | Friday | 100 of 101 | Greg Kling | JFFLL125 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14187R | 442 | Lecture | 4:00-5:50pm | Mon, Wed | 16 of 36 | Lori Smith | JFFLL125 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14117D | 001 | Lecture | 10:00-11:50am | Mon, Wed | 41 of 41 | Smrity Randhawa | JFF239 | |
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, Accounting and Finance, Business Administration (International Relations), Business Administration (Business Analytics), Business of Cinematic Arts, Business Administration (Communication), Business Administration (Cinematic Arts), Business Administration (Entrepreneurship and Innovation, Business Administration (Finance), Business Administration (Leadership and Innovation), Business Administration (Marketing), Business Administration (Real Estate Finance), Business Administration (Risk Management), Business Administration, Artificial Intelligence for Business, Business Administration, Computer Science/Business Administration, Real Estate Finance and Development
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14150D | 001 | Lecture | 6:00-7:50pm | Tuesday | 9 of 12 | Maria Ogneva | BRI8 | |
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 |
|---|---|---|---|---|---|---|---|---|---|---|
| Managing Risks and Crises in Media, Hospitality, and Tech | ||||||||||
| 14182R | 001 | 4.0 | Lecture | 6:00-9:30pm | Wednesday | 12 of 48 | Gordon Ho | ACC201 | Word (348979 KB) | |
A critical analysis of practices in business sustainability reporting. Provides guidance for synthesizing information from corporate sustainability disclosures into traditional financial and valuation analyses.
- Restriction: Registration open to the following major(s): Accounting, Accounting (Data and Analytics), Business Administration/East Asian Area Studies, Business Administration/Industrial & Systems Engineering, Business Administration/Jewish Nonprofit Management, Business Administration/Pharmacy, Business Administration/Urban Planning, Business Administration/Real Estate Development, Business Administration/Systems Architecting and Engineering, Business Administration/Social Work, Business Research, Business Taxation, Gerontology/Business Administration, Business Administration, Juris Doctor/Business Administration, Law/Business Taxation, Medicine/Business Administration, Marketing, Public Health/Social Entrepreneurship, Social Entrepreneurship, Sustainability and Business
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14322R | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 6 of 8 | Patricia Dechow | JKP204 | | |
| 14323D | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 16 of 32 | Patricia Dechow | JKP204 | |
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 | 33 of 36 | Shiing-Wu Wang | HOH2 |  |
Provides the ethical grounding that accountants need to identify ethical issues and reconcile conflicts among competing stakeholder interests. Open only to Accounting and Business Taxation 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14210D | 001 | Lecture | TBA | Tue, Thu | 0 of 5 | TBA | | ||
| 14214D | 001 | Lab | 9:30-10:50am | Friday | 0 of 5 | TBA | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14216R | 431 | Lecture | 2:00-3:20pm | Mon, Wed | 17 of 30 | George Braunegg | JKP202 | | |
| 14217R | 411 | Lecture | 2:00-3:20pm | Mon, Wed | 8 of 25 | George Braunegg | JKP202 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14218R | 442 | Lecture | 2:00-3:20pm | Mon, Wed | 22 of 30 | Shiing-Wu Wang | JKP202 | | |
| 14219R | 415 | Lecture | 2:00-3:20pm | Mon, Wed | 11 of 25 | Shiing-Wu Wang | JKP202 | |
Understanding/identifying fraud risk from an auditor's perspective; development of an analytics skillset to detect financial fraud risk.
- Restriction: Registration open to the following major(s): Accounting
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14230R | 442 | Lecture | 12:30-1:50pm | Mon, Wed | 51 of 54 | Lori Smith | JKP202 | | |
| 14231D | 442 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 34 | Lori Smith | JKP204 | |
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.
- Restriction: Registration open to the following major(s): Accounting
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14236R | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 47 of 48 | Andreas Simon | JKP204 | | |
| 14237R | 001 | Lab | 9:30-10:50am | Friday | 47 of 48 | Andreas Simon | HOH2 | |
Federal taxation of flow-through entities including partnerships, limited liability partnerships (LLPs), and limited liability companies (LLCs).
- Restriction: Registration open to the following major(s): Accounting, Accounting (Data and Analytics), Business Taxation, Law/Business Taxation
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14249D | 378 | Lecture | 5:30-6:50pm | Wednesday | 21 of 40 | Michael Paranal | ONLINE | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14254R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 32 of 39 | Clive Lennox | JKP202 | | |
| 14255D | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 39 of 39 (5 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 | 6 of 45 | Tony Aaron | JKP104 | PDF (486871 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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14261R | 001 | Lecture | 9:30-10:50am | Tue, Thu | 21 of 31 | Herbert Perlmutter | JKP102 | | |
| 14263D | 033 | Lecture | 9:30-10:50am | Tue, Thu | 17 of 28 | Herbert Perlmutter | JKP102 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14291D | 033 | Lecture | 6:30-9:30pm | Tuesday | 16 of 45 | K.R. Subramanyam | JKP202 | |
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
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14268R | 431 | Lecture | 11:00-1:50pm | Tue, Thu | 18 of 37 | T.J. Wong | JKP202 | PDF (226819 KB) | |
| 14269R | 411 | Lecture | 11:00-1:50pm | Tue, Thu | 2 of 30 | T.J. Wong | JKP202 | PDF (226819 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
- Note: All non MAcc/MBT students must register for sections 14301 or 14302.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14298R | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 8 of 10 (1 on waitlist) | K.R. Subramanyam | JKP202 | | |
| 14299R | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 12 of 14 | K.R. Subramanyam | JKP202 | | |
| 14301D | 033 | Lecture | 2:00-3:20pm | Tue, Thu | 45 of 46 | K.R. Subramanyam | JKP202 | PDF (308110 KB) | |
| 14302D | 033 | Lecture | 3:30-4:50pm | Tue, Thu | 22 of 30 | K.R. Subramanyam | JKP202 | PDF (308110 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14308R | 001 | Lecture | 6:30-9:30pm | Wednesday | 21 of 30 | Jack Barcal | JKP202 | | |
| 14309D | 378 | Lecture | 5:30-7:00pm | Thursday | 48 of 50 (1 on waitlist) | Cynthia Gensler | ONLINE | | |
| 14310D | 033 | Lecture | 6:30-9:30pm | Wednesday | 20 of 26 | Jack Barcal | JKP202 | |
Independent research beyond normal course offerings. Proposal, research and written report/paper required. Graded CR/NC.
- Restriction: Registration open to the following class level(s): Master Student
| Section | Session | Units | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|---|
| 14315D | 033 | 0.5-3.0 | Lecture | TBA | TBA | 5 of 5 | Richard Sloan,Patricia Dechow | OFFICE | | |
| 14317D | 415 | 0.5-3.0 | Lecture | TBA | TBA | 0 of 5 | OFFICE | | ||
| 14319D | 442 | 0.5-4.0 | Lecture | TBA | TBA | 1 of 10 | Shiing-Wu Wang | OFFICE | |
Theories underlying management accounting research. Types of research methods used including laboratory and field experiments, survey studies and archival methods.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14331R | 411 | Lecture | 12:00-2:50pm | Tuesday | 6 of 15 | Mark Young | ACC312 | |
Introduction to tax research in accounting and how it fits within the larger bodies of research in accounting, finance and economics.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14332R | 415 | Lecture | 3:00-5:50pm | Thursday | 6 of 15 | Shane Heitzman | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14326D | 033 | Lecture | 8:30-9:50am | Friday | 10 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 | 7 of 15 | Clive Lennox | ACC312 | |