Courses offered by the School of Business Administration BUAD) that pertain to accounting majors:
The terms indicated are expected but are not guaranteed. For the courses offered during any given term, consult the Schedule of Classes.
250ab Core Concepts of Accounting Information (a: 3, FaSpSm; b: 3, FaSpSm) a: Accounting information in decision-making from the perspective of users and preparers; development of the basic accounting model and issues concerning income and cash flows. Corequisite: PDP 101x, ECON 203. b: Continuation of financial and managerial accounting information in decision-making, focusing on accounting issues involving academic resources, debt and equity capital. accounting information in decision making, focusing on accounting issues involving economic resources, debt, and equity capital. Duplicates credit in BUAD 280, BUAD 301 and BUAD 305x. Prerequisite: BUAD 250a; corequisite: ECON 205.
302T Business Communication (4, FaSp) (For Accounting majors only) Theory, practices, and techniques essential to external and organizational communication; interpersonal communication; development of skill in presenting oral and written reports. Prerequisite: concurrent registration in BUAD 350, BUAD 351.
304 Organizational Behavior (4, FaSpSm) The environments and technologies of business and industrial organizations, processes of work group development and management, and their effects on individual behavior.
305x Abridged Core Concepts of Accounting Information (4, FaSp) Uses of accounting information in decision-making; accounting issues concerning income and cash flows, economic resources and capital. Duplicates credit in BUAD 250ab. Open only to students with two transferable "Principles of Accounting" courses from a two-year or four-year institution.
306 Business Finance (4, FaSpSm) Financial problems of business enterprise; function of financial manager; sources of funds; instruments, institutions, and practices of finance; problems of financial management using case studies. Prerequisite: BUAD 250a or BUAD 305x.
307 Marketing Management (4, FaSpSm) Develops a managerial viewpoint in planning and evaluating marketing decisions of the firm: products, pricing, channels, promotion, information processing, legal implications, and marketing in contemporary society.
310 Applied Business Statistics (4, FaSpSm) Statistical methods for business analysis; data exploration and description; sampling distributions; estimation; hypothesis testing, simple and multiple regression; model building. Extensive computer applications. Prerequisite: MATH 218.
311 Operations Management (4, FaSpSm) Develops management-oriented concepts of operating produce or service organizations to achieve competitive success; quality improvement; global operations; just-in-time; resource utilization; service delivery; staff scheduling.
350 Macroeconomic Analysis for Business Decisions (4, FaSpSm) Behavior of economic indicators over business fluctuations, economic growth, monetary and fiscal policy, exchange rate movements. Prerequisite: ECON 203, ECON 205.
351 Economic Analysis for Business Decisions (4, FaSpSm) Theory of the firm in the enterprise system; profits, demand, and cost analysis; market competition and resource allocation; problems of size efficiency and growth. Prerequisite: ECON 203, ECON 205 and MATH 118.
403T Legal Environment of Business (4, FaSp) (For Accounting majors only) Legal principles in a business framework; theory and problems involving the present and future legal environment within which business operates.
490x Directed Research (2-8, max 8, FaSpSm) Individual research and readings. Not available for graduate credit. Prerequisite: departmental approval.
497 Managerial Decision-Making and Planning (4, FaSpSm) Examination of managerial decision-making, planning, and policy under changing environments; readings, cases, exercises, simulations. Prerequisite: BUAD 250b, BUAD 302, BUAD 304, BUAD 306, and BUAD 307; corequisite: BUAD 311.
499 Special Topics (2-4, max 8, Irregular) Examination of current literature relevant to the total and changing environment in which business operates. Prerequisite: departmental approval.
350 Accounting Issues and Problem Solving (4, FaSp) Decision-making, problem solving approaches, and common skills and knowledge for financial and managerial accounting, auditing, taxation, and accounting information systems. Prerequisite: BUAD 250b or BUAD 305x; concurrent enrollment in BUAD 302T, ACCT 351.
351 Application of Problem Solving to Accounting Issues (4, FaSp) Continuation of decision-making, problem solving approaches, and common skills and knowledge for financial and managerial and accounting, auditing, taxation, and accounting information systems. Prerequisite: BUAD 250b or BUAD 305x; concurrent enrollment: BUAD 302T, ACCT 350.
390 Special Problems (1-4, FaSpSm) Supervised, individual studies. No more than one registration permitted. Enrollment by petition only.
410x Accounting for Non-Business Majors (4, FaSpSm) 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.
450ab External Financial Reporting Issues (a: 3, FaSp; b: 3, Sm) a: Capabilities to identify and articulate current external financial reporting problems and issues. Concentrating on operating, financing, and investing activities of business organizations. Prerequisite: ACCT 351, BUAD 302T; concurrent enrollment in ACCT 451a, ACCT 452a. b: Continuation of capabilities to identify and articulate current financial reporting problems and issues. Concentrating on operating, financing, and investing activities of business organizations. Prerequisite: ACCT 450a; concurrent enrollment: ACCT 451b, ACCT 452b.
451ab Internal Reporting and Tax Issues (a: 3, FaSp; b: 3, Sm) a: Capabilities to identify and articulate systems issues related to operating, financing, and investing activities of business organizations. Prerequisite: 351, BUAD 302T; concurrent enrollment in ACCT 450a, ACCT 452a. b: Continuation of capabilities to identify and articulate internal reporting and tax issues related to operating, financing, and investing activities of business organizations. Prerequisite: ACCT 451a; concurrent enrollment: ACCT 450b, ACCT 452b.
452ab Auditing and Systems Issues (a: 3, FaSp; b: 3, FaSpSm) a: Capabilities to identify and articulate systems issues related to operating, financing, and investing activities of business organizations. Prerequisite: ACCT 351, BUAD 302T; concurrent enrollment: ACCT 450a, ACCT 451a. b: Capabilities to identify and articulate auditing issues related to operating, financing, and investing activities of business organizations. Prerequisite: ACCT 452a; concurrent enrollment: ACCT 450b, ACCT 451b.
525x Intensive Accounting Principles and Practices (12) Technical accounting theory and principles necessary for graduate work. Satisfies the prerequisite requirements for intermediate, advanced, tax managerial accounting and auditing. Credit toward degree limited to M.Acc. students. Recommended preparation: introductory accounting courses.
535 Management Accounting and Control Systems (3) Decision-making, uses of management accounting information; cost system design; financial responsibility centers; planning and budgeting systems; performance measures and evaluation.
536 Advanced Cost Analysis and Management Accounting (3) Analysis and design of systems that provide cost information useful in making strategic and operating decisions. Advantages and limitations of activity-based costing methods. Recommended preparation: GSBA 518, or departmental approval.
537 Management Accounting Control Systems (3) Study of systems designed to influence behavior in desirable ways. Emphasis on accounting-related control issues, including planning and budgeting and performance measurement and evaluations. Recommended preparation: GSBA 518, or departmental approval.
538 Tax and Accounting Issues in Real Estate (3) Tax issues for real estate developers, owners and investors; accounting principles applied to the real estate industry; includes low income housing and cross-border investments. Recommended preparation: GSBA 510. Not open to MBT students.
543 Introduction to Tax (3) Tax issues arising during a business' life, including formation, financing, operating, expanding, and dissolving. Cross-border transactions and non-U.S. tax systems discussed.
544 Federal Taxes (3) Study of the impact of taxation on business planning and operations, investment strategy, and personal and family wealth. Recommended preparation: GSBA 518 or departmental approval.
546 Advanced Auditing Problems and Cases (3) Study of issues relating to auditor litigation, compliance with laws and regulations, the framework of internal controls, environmental auditing, international auditing matters and professional ethics.
547x Information Technologies and Accounting (3) Role of information technology in accounting; design and evaluation of data bases, office automation systems, and related technologies for accounting and management decision-making. Recommended preparation: GSBA 518. Not open to students with credit in ACCT 452a.
549 Accounting Information Systems and Technologies (3) Design and development of advanced accounting information systems including data structures, telecommunications, artificial intelligence, networking, security and controls, and other emerging technologies. Recommended preparation: ACCT 547x or departmental approval.
550T Tax Research and Practice (3) Tax law research methods; interpreting statutes, cases, and rulings; communicating research results; administration and professional responsibilities of tax practice. Recommended preparation: ACCT 544.
551T Income Taxation of Partnerships (3) Concepts and principles of partnership taxation, the uses of partnerships for tax planning. Prerequisite: ACCT 550T.
552 Intelligent Information Technology Integration in Accounting and Auditing (3) Emphasis on use of intelligent technologies, such as artificial intelligence/expert systems, to enhance and facilitate decision-making, enhance communications and manage data and information in organizations. Prerequisite: ACCT 549.
556x Professional Auditing Concepts (3) Development of a conceptual framework of auditing and overviews the audit profession, process, and procedures (including use of computer technology and literature). Recommended preparation: ACCT 572x or departmental approval.
557 Judgment Issues in Accounting and Auditing (3) Sources and costs of professional judgment and solutions to improve professional judgment are explored. Relationships to financial and managerial accounting, tax, and auditing are examined. Prerequisite: ACCT 556x.
560T Tax Theory and Its Business Applications (3) Taxation and its relationship to business and investment decisions; the effects of taxation on business organization, capital structure, policies, operation, and expansion. Recommended preparation: ACCT 544.
561T Income Tax of Corporations and Their Shareholders (3) Concepts and principles governing the taxation of corporations and their shareholders; the effect of taxes structure, distributions, and liquidations. Prerequisite: ACCT 544.
563T Federal Estate and Gift Taxes (3) Taxation of decedents' estates and lifetime gifts; valuation of property subject to estate and gift taxes. Prerequisite: ACCT 550T and ACCT 560T.
565T Estate Planning (3) Analysis of lifetime and postmortem estate planning theories and procedures. Prerequisite: ACCT 563T.
566T Income Taxation of Estates and Trusts (3) Concepts and principles governing the income taxation of estates and trusts; use of trusts for tax planning. Prerequisite: ACCT 550T and ACCT 560T.
567T Taxation of Transactions in Property (3) Taxation of gains and losses from sales, exchanges and other transactions involving property, especially real estate; tax planning. Prerequisite: ACCT 550T and ACCT 560T.
568T Taxation of Foreign Business Operations (3) Taxation of foreign income of U.S. citizens and corporations and of U.S. source income of foreign persons and corporations; planning for organization of foreign operations under the tax laws. Prerequisite: ACCT 561T.
569abT Taxation of Special Enterprises (3-3) Special tax concepts and principles relating to selected industries and specially-taxed forms of organization. a: For a selected industry; b: for a specially-taxed organization. Prerequisite: ACCT 551T.
570T State and Local Tax Concepts (3) State income taxes; property tax; other state and local taxes; the effect of state and local taxes on multistate operations. Prerequisite: ACCT 550T and ACCT 560T.
571T Advanced Individual Tax Planning (3) Application of tax law in areas of compensation planning, investment planning, tax shelters, and current developments relating to the individual taxpayer. Prerequisite: ACCT 550T and ACCT 560T.
572x Corporate Accounting and Reporting (3) 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 subject matter. Recommended preparation: GSBA 510.
573T Federal Tax Procedure (3) Tax reporting and collection procedures; administrative and judicial procedures governing tax controversies; the rights and obligations of the taxpayer. Prerequisite: ACCT 550T and ACCT 560T.
574 Global Perspectives on Accounting (3) Accounting in the global marketplace; foreign and international accounting standards; analysis of financial and managerial accounting issues faced by the multinational corporation. Prerequisite: GSBA 510, GSBA 518, or departmental approval.
576T Consolidations (3) Concepts and principles of taxation of companies operating as consolidated groups. Prerequisite: ACCT 550T and ACCT 561T.
577T Compensation (3) Concepts of taxation of employers and employees from various forms of compensation, including pension plans, profit sharing plans, stock ownership plans, and deferred compensation arrangements. Prerequisite: ACCT 550T and ACCT 560T.
578T Advanced Corporate Taxation (3) Analysis of corporate divisions and reorganizations, carryovers, and other advanced topics in corporate taxation. Prerequisite: ACCT 550T and ACCT 561T.
579T Advanced International Taxation (3) Analysis of tax treaties, foreign currency transactions, international licensing, reorganization of foreign corporations, and other current topics as the law changes. Prerequisite: ACCT 568T.
580T Accounting Methods (3) An analysis of Subchapter E and related provisions of the Internal Revenue Code and of the relationships between tax and financial accounting. Prerequisite: ACCT 550T and ACCT 560T.
581 Financial Statement Analysis (3) 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. Recommended preparation: GSBA 510.
582x Advanced Financial Measurement and Reporting (3) Theory and practice of accounting for multicorporate organizations, special sales situations and multinational companies. Survey of accounting literature, study of authoritative pronouncements. Recommended preparation: ACCT 572x or departmental approval.
585 Professional Accounting: Theory, Research and Policy (3) A case study approach to the integration of accounting and auditing knowledge; research, communication, and interpersonal skills developed through extensive written and presentation requirements. Recommended preparation: ACCT 572x.
587 Forensic Accounting (3) Role of the accountant in litigation matters. Identification and exploration of the analytical and communication tools necessary to be an effective forensic accountant. Prerequisite: ACCT 572x.
588 The Economics and Marketing of a Public Accounting Firm (3) Examination of the social and civic responsibility of the professional accountant and development of the marketing skills required of the professional in public accounting.
590 Directed Research (1-4) 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.
599 Special Topics (1-3, max 6) Examination of current literature and research techniques in contemporary accounting areas including tax, auditing and international accounting. Prerequisite: departmental approval.
602 Seminar on Auditing Research (3) Advanced seminar on major topics and research methods in auditing including quantitative, behavior, and systems aspects. Prerequisite: departmental approval.
603 Seminar on Accounting Information Systems (3) Advanced seminar on topics and research methods in accounting information systems including both behavioral and technical aspects. Prerequisite: departmental approval.
604 Seminar on Management Accounting (3) Advanced seminar on major topics in management accounting with emphasis on the current research methods in organizational behavioral aspects and quantitative methods. Prerequisite: departmental approval.
605 Seminar on Financial Reporting and Capital Markets (3) Advanced seminar on major topics and research methods in financial accounting including positive theory of financial reporting and efficient capital markets. Prerequisite: departmental approval.
606 Seminar on Taxation (3) Advanced seminar on major topics and research methods in business taxation including both behavioral and technical aspects. Prerequisite: departmental approval.
610 Survey of Accounting Research (3, FaSp) Advanced seminar that surveys both seminal and cutting edge research in financial accounting, managerial accounting, accounting information systems, and tax accounting. Prerequisite: departmental approval.
611 Selected Topics in Accounting Research (1, max 4, FaSp) Advanced seminar to address issues/topics covered in accounting research forums presented by USC and visiting faculty. Prerequisite: departmental approval.
613 Seminar in Accounting Research Methodologies I (3, FaSp) Advanced seminar on analytic and archival research in accounting, with emphasis on topics in financial accounting, auditing, and taxation. Prerequisite: departmental approval.
614 Seminar in Accounting Research Methodologies II (3, FaSp) Advanced seminar on experimental, field, and other research methods in accounting, with emphasis on topics in auditing, managerial accounting, and accounting information systems. Prerequisite: departmental approval.
661ab Accounting Research Methodology (2-2) Advanced doctoral seminar concerned with review and critique of accounting research forum papers and with the preparation, presentation, and defense of research proposals and papers.
Produced by the USC Division of Student Affairs, Office of University Publications, May 1, 1995