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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 |
|---|---|---|---|---|---|---|---|---|---|
| 14025D | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 0 of 40 | ACC201 |  | ||
| 14026D | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 0 of 40 | ACC201 | | ||
| 14027D | 001 | Lecture | 6:00-7:50pm | Tue, Thu | 0 of 40 | ACC201 | | ||
| 14029R | 001 | Lab | 10:00-11:50am | Friday | 0 of 120 | HOHEDI | |
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 | Mon, Wed | 0 of 32 | Andreas Simon | BRI8 | | |
| 14041D | 001 | Lecture | 12:00-1:50pm | Mon, Wed | 0 of 32 | Andreas Simon | ACC236 | | |
| 14042D | 001 | Lecture | 2:00-3:50pm | Mon, Wed | 0 of 32 | Andreas Simon | ACC236 | | |
| 14044R | 001 | Discussion | TBA | Friday | 0 of 108 | Andreas Simon | HOHEDI | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14181R | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 0 of 36 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14090R | 001 | Lecture | 8:00-9:50am | Tue, Thu | 0 of 36 | Zivia Wilson Sweeney | JFF239 | | |
| 14091R | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 0 of 36 | ACC201 | | ||
| 14093R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 0 of 36 | Zivia Wilson Sweeney | JFF239 | | |
| 14095R | 001 | Lecture | 4:00-5:50pm | Tue, Thu | 0 of 36 | Tracie Majors | ACC236 | | |
| 14096R | 001 | Lecture | 8:00-9:50am | Tue, Thu | 0 of 36 | ACC201 | | ||
| 14097R | 001 | Lecture | 8:00-9:50am | Mon, Wed | 0 of 36 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14105R | 001 | Lecture | 4:00-5:50pm | Mon, Wed | 0 of 28 | Tony Aaron | ACC236 | | |
| 14106R | 001 | Lecture | 10:00-11:50am | Tue, Thu | 0 of 28 | Tony Aaron | ACC205 | |
Capabilities to identify and analyze relevant tax issues; apply research tools to find solutions and provide alternate approaches using data analytics. Duplicates credit in the former ACCT 374 and the former 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 | 0 of 28 | Shiing-Wu Wang | ACC236 | | |
| 14062R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 0 of 28 | Shiing-Wu Wang | ACC236 | | |
| 14063R | 001 | Lab | 12:00-1:50pm | Friday | 0 of 78 | Shiing-Wu Wang | HOH2 | |
Auditing with data analytics from the perspective of management and other users of financial statements including external auditors and assurance professionals. Duplicates credit in the former ACCT 373 and the former 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 | 12:00-1:50pm | Tue, Thu | 0 of 28 | Tracie Majors | ACC236 | | |
| 14057R | 001 | Lecture | 2:00-3:50pm | Tue, Thu | 0 of 28 | Tracie Majors | ACC236 | | |
| 14058R | 001 | Discussion | 10:00-11:50am | Friday | 0 of 78 | Tracie Majors | HOH2 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14120R | 001 | Lecture | 10:00-11:50am | Mon, Wed | 0 of 38 | Smrity Randhawa | JFF236 | |
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, 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
- 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 | TBA | 0 of 10 | Maria Ogneva | OFFICE | |
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
- Note: Section 14321 is for MBAs and other graduate students. Section 14322 is for MAcc students only. Please make sure you register in the correct session.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14321R | 033 | Lecture | 2:00-3:20pm | Tue, Thu | 0 of 12 | Patricia Dechow | JKP104 |  | |
| 14322D | 001 | Lecture | 2:00-3:20pm | Tue, Thu | 0 of 38 | Patricia Dechow | JKP104 | |
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
- Note: Sections 14206 and 14208 are for MAcc and MBT students. Sections 14207 and 14209 are for Marshall and other graduate students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14206D | 431 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 26 | JKP202 | | ||
| 14207R | 411 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 3 | JKP202 | | ||
| 14208D | 442 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 26 | JKP202 | | ||
| 14209R | 415 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 5 | JKP202 | |
Tax analytics from management's perspective; sources of accounting data, introduction to database and ERP tools; application of data and analytics to tax issues.
- Restriction: Registration open to the following major(s): 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14205R | 378 | Lecture | 5:00-7:50pm | Monday | 0 of 36 | Charles Swenson | ONLINE | |
Introduction to income taxation of cross-border transactions, state/local and multinational tax rules; application of data and analytics tools to multijurisdictional tax issues.
- Restriction: Registration open to the following major(s): 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14251D | 378 | Lecture | 5:00-7:50pm | Tuesday | 0 of 30 | Charles Swenson, Shiing-Wu Wang | ONLINE | | |
| 14252R | 001 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 30 | Charles Swenson, 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
- Note: Section 14216 is for MAcc and MBT students. Section 14217 is for Marshall and other graduate students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14216D | 442 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 32 | JKP102 | | ||
| 14217R | 415 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 12 | JKP102 | |
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
- Note: Section 14218 is for MAcc and MBT students. Section 14219 is for Marshall and other graduate students.
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14218D | 431 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 32 | Shiing-Wu Wang | JKP102 | | |
| 14219R | 411 | Lecture | 2:00-3:20pm | Mon, Wed | 0 of 9 | Shiing-Wu Wang | JKP102 | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14241R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 0 of 36 | Daniel O'Leary | JKP102 | | |
| 12:30-1:50pm | Friday | HOH1 | |||||||
| 14242R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 0 of 37 | Daniel O'Leary | JKP102 | | |
| 12:30-1:50pm | Friday | HOH1 |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14244R | 001 | Lecture | 12:30-1:50pm | Mon, Wed | 0 of 36 | Michael Paranal | JKP202 | |
Basic theories of tax law, application of research tools, interpretation of statutes, cases and rulings, within the context of the professional responsibilities of tax practice. Duplicates credit in ACCT 550T and ACCT 560T.
- Restriction: Registration open to the following major(s): 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14246D | 378 | Lecture | 5:30-7:00pm | Wednesday | 0 of 35 | Jack Barcal, Diane Comi | ONLINE |  | |
| 14253R | 001 | Lecture | 9:30-12:20pm | Tuesday | 0 of 39 | Jack Barcal, Diane Comi | BRI5 | |
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 or 14263
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14260D | 001 | Lecture | 8:00-9:20am | Tue, Thu | 0 of 12 | Herbert Perlmutter | JKP202 | | |
| 14261D | 001 | Lecture | 9:30-10:50am | Tue, Thu | 0 of 10 | Herbert Perlmutter | JKP202 | | |
| 8:00-9:20am | Tue, Thu | JKP202 | |||||||
| 14262R | 033 | Lecture | 8:00-9:20am | Tue, Thu | 0 of 25 | Herbert Perlmutter | JKP202 | | |
| 14263R | 033 | Lecture | 9:30-10:50am | Tue, Thu | 0 of 26 | Herbert Perlmutter | JKP202 | | |
| 8:00-9:20am | Tue, Thu | JKP202 |
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 554T or ACCT 560T or LAW 600.
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14266R | 001 | Lecture | 3:30-4:50pm | Tue, Thu | 0 of 36 | JFF328 | |
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: Section 14298 is for MAcc students only Section 14302 is for MBA students only
| Section | Session | Type | Time | Days | Registered | Instructor | Location | Syllabus | Info |
|---|---|---|---|---|---|---|---|---|---|
| 14298D | 001 | Lecture | 11:00-12:20pm | Tue, Thu | 0 of 53 | Richard Sloan | JKP104 | | |
| 14302R | 033 | Lecture | 12:30-1:50pm | Tue, Thu | 0 of 40 | Richard Sloan | JKP104 | |
Examination of FAS 109 and roles of auditors, tax professionals and corporate financial personnel in preparing, analyzing and reviewing accrual of income taxes.
- Restriction: Registration open to the following major(s): Accounting, Business Taxation, Law/Business Taxation
- 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 |
|---|---|---|---|---|---|---|---|---|---|
| 14305D | 378 | Lecture | 5:30-7:00pm | Wednesday | 0 of 30 | Paul Bader | ONLINE | |
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 |
|---|---|---|---|---|---|---|---|---|---|
| 14314R | 001 | Lecture | 9:30-10:50am | Mon, Wed | 0 of 35 | Lori Smith | JKP202 | | |
| 14315R | 001 | Lecture | 11:00-12:20pm | Mon, Wed | 0 of 39 | Lori Smith | JKP202 | |
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 | 0 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 | 12:00-1:50pm | Friday | 0 of 12 | Clive Lennox | ACC312 | |