Skip to main content

Courses

Accounting (ACCT) Course Descriptions contain information taken from the current USC Undergraduate and Graduate Bulletin. Courses are linked to representative syllabi as they become available. If a specific professor's syllabus is needed, please e-mail him/her using the information on our faculty list. Please note that courses are not offered every semester. Please consult the USC Master Schedule for course availability.

222 — Introduction to Accounting. (3) (Prereq: MATH 122 or equivalent or sophomore standing) Survey of financial accounting and reporting and managerial accounting topics related to business decisions. (Not open to business majors.)

225 — Introduction to Financial Accounting. (3) (Prereq: sophomore standing) User-oriented approach to the study of financial accounting and reporting topics related to business decisions. Honors section available.

226 — Introduction to Managerial Accounting. (3) (Prereq: ACCT 225) User-oriented approach to the study of managerial accounting topics related to business decisions. Honors section available.

324 — Survey of Commercial Law. (3) Basic legal concepts and the judicial system, with emphasis on business law. Honors section available.

401 — Financial Accounting I. (4) (Prereq: ACCT 226) Accounting theory and practice as it relates to preparation of financial statements.

402 — Cost/Managerial Accounting. (3) (Prereq: ACCT 226) Internal managerial and cost accounting, including budgeting, cost determination, and analysis.

403 — Tax I. (3) (Prereq: ACCT 401) Overview of individual, corporate, and partnership taxation. Emphasis is on sole proprietorships.

404 — Accounting Information Systems I. (3) (Prereq: ACCT 401) Accounting systems for business decision-making and effective control of the business enterprise.

405 — Financial Accounting II. (3) (Prereq: ACCT 401) Additional accounting theory and practice as it relates to preparation of financial statements.

406 — Auditing I. (3) (Prereq: ACCT 404, prereq or coreq: ACCT 405) Principles of auditing necessary to evaluate the integrity of accounting systems and financial reporting.

470 — Financial Accounting. {=FINA 470} (3) (Prereq: ACCT 225/226 and FINA 363) (For Finance majors only) The analysis of financial statements for profitability and risk assessment and for firm and segment valuation.

501 — Financial Accounting III. (3) (Prereq: ACCT 405 or consent of instructor) Advanced topics in accounting theory and practice as it relates to preparation of financial statements.

502 — Advanced Cost/Managerial Accounting. (3) (Prereq: ACCT 402) Advanced topics in the use of accounting information for managerial decisions.  There is also a service learning-based section of ACCT 502.

502L — Advanced Cost/Managerial Accounting Lab. (1) (Prereq: ACCT 402; coreq: ACCT 502) CMA Examination preparation. Not available for graduate credit.

503 — Tax II. (3) (Prereq: ACCT 403 or consent of instructor) Advanced tax topics. Emphasis is on the taxation of partnerships and corporations.

504 — Legal Issues for Accountants. (3) (Prereq: ACCT 324) The study of legal issues affecting the accounting profession.

505 — Governmental and Nonprofit Accounting. (3) (Prereq: ACCT 405 or consent of instructor) Accounting principles and procedures for local, state, and federal governmental units and for private nonprofit organizations.

506 - International Financial Reporting. (3) (Prereq: ACCT 405; Coreq: ACCT 501) (Restricted to Accounting majors) Study of the principles and application of international financial reporting standards.

728 — Financial Accounting. (3) Directs attention to accounting concepts, conventions, and assumptions for an understanding of the content and underlying principles of financial statements.

729 — Managerial Accounting. (3) (Prereq: ACCT 728) Directs attention to an understanding of the manner in which accounting aids managment by providing information for decision-making and control of operations.

730 — International Accounting. (3) (Prereq: ACCT 728 and 729) A study of the international dimensions of accounting, including such topics as the patterns of accounting development found in other nations, the promulgation of worldwide accounting standards, and the accounting problems associated with multinational corporate operations.

731 — Federal Taxes and Management Decisions. (3) (Prereq: ACCT 728 and 729) Fundamentals of taxation with attention to federal income tax provisions and the consequences of business decisions.

732 — Auditing II. (3) Advanced topics in independent, internal, and governmental auditing.

733 — Accounting Regulation and Financial Reporting Issues. (3) Examination of the theoretical, practical, economic and political aspects of accounting regulation and financial reporting issues.

734 — Accounting Research and Communication. (3) Research on accounting and auditing issues, and the oral and written communication of accounting and auditing processes and research results.

735 - Cost/Managerial Accounting III. (3) A critical examination of contemporary cost accounting theory and practice.

736 — Information Technology Assurance, Control and Security. (3) Governance, control, and audit of information technology, including the security, reliability, integrity, effectiveness, and efficiency of information systems in traditional and Internet environments.

737 — Systems II. (3) Design and implementation of accounting systems.

738 — Financial Statement Analysis. {=FINA 756} (3) (Prereq:DMSB 717 or ACCT 729 or equivalent) Analysis of financial statements for profitability and risk assessment and for firm and segment valuation.

741 - Special Topics in Accounting. (3) A study of selected accounting topics.

742 — Independent Study in Professional Accounting. (1-6) Individually arranged studies in specialized areas of professional accounting.

743 — Accounting for Management Control. (3) (Prereq: ACCT 729) Concepts and techniques of accounting and budgeting for management control in the modern organization. Topics include costs control, budgetary control, and performance and evaluation.

750 — Tax Research and Communication. (3) Techniques of tax research focusing on advanced tax topics, tax administration, and procedures before the Internal Revenue Service, including oral and written communication of research results.

751 — Taxation of Corporations and Partnerships - Part I. (3) Basic concepts of taxation of C Corporations, S Corporations, and partnerships including definition, formation, and operations.

752 — Taxation of Corporations and Partnerships - Part II. (3) (Prereq: ACCT 750 and 751) Advanced concepts of taxation of C Corporations, S corporations, and partnerships including special allocations, loss limitations, and liquidations.

753 — Estate Planning. (3) (Prereq: ACCT 750) Taxation of gifts, estates, and trusts; the taxation of income of estates and trust, and tax planning.

754 — International Taxation. (3) Taxation of domestic corporations doing business abroad and of foreign investment in the United States.

755 - Taxation of Corporate Reorganizations. (3) (Prereq: ACCT 750) An examination of the tax aspects of corporate mergers and reorganizations.

756 — Advanced Estate and Income Planning. (3) Advanced estate planning techniques, including executive compensation.

757 - Seminar in Special Tax Topics. (3) (Prereq: ACCT 750) Addresses current tax problems and tax planning opportunities.

832 — Doctoral Seminar in Accounting Research. (3) Seminar for beginning doctoral students that provdes an overview of research topic areas, methods, and designs currently used in accounting.

833 — Doctoral Seminar in Financial Accounting. (3) Research methods and issues related to financial accounting topics.

834 — Doctoral Seminar in Managerial Accounting. (3) Research methods and issues related to managerial accounting topics.

835 — Doctoral Seminar in Auditing and Accounting Information Systems. (3) Research methods and issues related to auditing and accounting information systems topics.

837 — Directed Doctoral Research Project in Accounting. (3) Formulation of concepts, synthesis of literature, development of a research design, and conduct of any appropriate empirical tests.

Business Administration (BADM) Course Descriptions applicable to Accounting majors

880 — Readings and Research. (3) Doctoral student independent study

899 — Dissertation Preparation. (1-12)

International Master of Business Administration (DMSB) Course Descriptions applicable to Accounting majors

710 — Financial Accounting in a Global Environment. (2) Basic role of financial accounting in business organizations and in the global economy. Focus is on understanding and using financial statements.

717 — Management Accounting in a Global Environment. (2) Use accounting information to make informed and rational decisions and choices congruent with corporate strategy.