7/28/2019 ACCT 551T

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FORMAT OF ACCT 551T

ACCT 551T is being offered this spring in a totally online format, designed to make you, the

student, an active participant in your learning. You will be using several interactive engagementtools, receive valuable perspectives from industry experts, participate in weekly topical group

discussions with your fellow students, and collaborate on team assignments. Your presence oncampus will not be required, but the course will cover the same content with the same Professor,and will require the same amount of preparation and participation on your part, as you would

experience in the classroom.

ACCT 551T, Taxation of Partnerships and S Corporations, is a graduate level study of the

Federal taxation of flow-through entities, including partnerships, S corporations, limited liability

partnerships (LLPs), and limited liability companies (LLCs). The course takes a choice of entity

approach, where you will learn to identify the tax and legal aspects of different business entities,calculate and compare the tax consequences of forming, operating, and terminating partnerships

and S Corporations, and analyze the tax differences between these entities.

The course will be entered through Blackboard, where all course materials and announcements

will be posted, where the online discussion forums will take place, and where your graded

assignments will be turned in. In addition, through Blackboard you will access our Virtual

Classroom, which is an asynchronous learning tool, meaning you can access it whenever youlike as often as you like. In the Virtual Classroom, you will view faculty lessons, hear from

industry experts, and engage in self-assessment activities designed to help you understand and

apply key course concepts. These self-test exercises that will not be graded, but they containthe core content for this course and replace the traditional classroom lecture.

We will also hold synchronous on-line video-chat meetings each week (called

MarshallTALK), to be held on Thursdays from 6:30 p.m. to 7:30 p.m. PST, where yourattendance is expected. A complete syllabus will be posted on Blackboard.

The on-line course does not mean less work, but it does mean more flexibility and moreengagement in your own learning. I am confident that you will find it to be a valuable

experience. Please feel free to contact me if you have any questions.

Professor Patricia Hughes Mills, J.D., LL.M.

Professor of Clinical Accounting

Leventhal School of Accounting

Marshall School of BusinessUniversity of Southern California

3660 Trousdale Parkway ACC 210

Los Angeles, CA 90089-0441

(213) 740-5007pmills@marshall.usc.edu

mailto:pmills@marshall.usc.edumailto:pmills@marshall.usc.edumailto:pmills@marshall.usc.edu