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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 engagement tools, receive valuable perspectives from industry experts, participate in weekly topical group discussions with your fellow students, and collaborate on team assignments. Your presence on campus 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 you like 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 contain the 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 your attendance 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 more engagement 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 Business University of Southern California 3660 Trousdale Parkway ACC 210 Los Angeles, CA 90089-0441 (213) 740-5007 pmills@marshall.usc.edu