Key to Symbols
F = fall, S = spring, SU = summer, E = even years (e.g., academic year 2010-11), O = odd years (e.g., academic year 2011-12), Y = yearly, IRR = offered at irregular intervals, F-S = offered in both fall and spring semesters
BGRD-60100 Accounting: Financial Reporting and Control
Preparation for accountants and managers who must communicate complex financial transactions, events, and status. Integrates perspectives of accounting, corporate finance, and economics. Students examine the process of financial reporting and the incentives that drive firms’ reporting choices, as well as analyze financial statements and footnotes, to understand not only how the numbers are produced and what they mean, but also how to recognize when numbers fail to reflect the underlying economics and how to adjust them so the distortion is removed. Required. 3 credits.
BGRD 60200 Advanced Auditing and Research
Case and research-oriented study of topics in auditing. Through a series of cases and related research, students will engage in the practice of auditing using real-world situations as the foundation for technical and theoretical discussions of issues facing the modern auditor. Cases will be chosen to reflect current and emerging topics in the practice of public accounting, financial auditing, fraud investigation, and forensic accounting. Auditing communications tools will also be emphasized. Prerequisite: ACCT 40600. Required for M.B.A. in professional accountancy. 3 credits.
BGRD 60300 Taxation for Managers
Study of income tax provisions relating to individuals, corporations, partnerships, exempt entities, gifts, and estates, including sophisticated tax provisions such as corporate liquidations, international transactions, and tax planning for managers. Students will solve complex tax problems through the use of a tax service and obtain practical experience in locating applicable code sections, regulations, IRS rulings, and court decisions. Prerequisite: ACCT 49300. Required for M.B.A. in professional accountancy. 3 credits.
BGRD 60400 Advanced Financial Reporting
Detailed study of special topics in financial reporting, including business combinations, partnerships, branches, foreign currency transactions, and government and not-for-profit accounting. Other topics will vary to reflect recent professional pronouncements and emerging financial reporting issues. Prerequisite: ACCT 34600. Required for M.B.A. in professional accountancy. 3 credits.
BGRD 60500 Accounting Practicum
Supervised work experience in tax return preparation or audit/tax work in the Ithaca or surrounding communities. To volunteer to prepare tax returns, students must successfully pass the IRS VITA volunteer tax preparer exam; students will become part of the staff at various tax preparation sites around the community, meet with clients, file returns electronically, and interact with VITA supervisors who review their work. For audit/tax experiences in CPA firms, students will become audit/tax team members under the direct supervision of a firm manager or partner. Professional skills are emphasized. Prerequisite: BGRD 60300. Required for M.B.A. in professional accountancy. 3 credits.
BGRD 61000 Managing in a Global Economy
Examination from a global strategic perspective of the management of companies with operations in multiple countries. Lectures, discussions, and analyses of cases are used to study the characteristics of global versus non-global industries, sources of competitive advantage for companies and countries, advantages and disadvantages of "multi-domestic" versus global strategies, links between strategy and structure in international operations, mode of entry decisions, and the firm as a network of subsidiaries and strategic options. Required. 3 credits.
BGRD 61500 Decision Support Analysis
An applications-based course which emphasizes linear programming, model development, and the proper use of scientific quantitative decision-making methods in the business environment. Topics include transportation and transshipment models, nonlinear optimization, project scheduling, inventory and waiting line models, simulation, and forecasting. Required. 3 credits.
BGRD 62000 Strategic Management
Development of skills for thinking strategically about an organization from a general-management perspective. Examines how organizations can gain and sustain competitive advantage in a global environment and how business and corporate strategies can be implemented and executed successfully. Integration of functional areas of business through the case method is an integral component of the course. Prerequisites: At least four required courses (with the BRGD 6XXXX designation) in the M.B.A. or M.B.A. in professional accountancy program. Required. 3 credits. (S)
BGRD 63200 Corporate Financial Management
Valuation techniques and capital budgeting, risk analysis and capital market theories, capital structure policies, advantages and limits of leverage, nature and scope of long-term financing, financial planning and short-term financing techniques, mergers and acquisitions, financial distress, and international corporate finance. Lectures and analyses of cases are employed to discuss theories and test their applications. Required. 3 credits.
BGRD 63300 Industry Analysis
An examination of industry dynamics and how firms survive and prosper over the long term by using their strengths and distinctive competencies to establish a competitive advantage within their industry. This course equips students with the framework, tools, and concepts needed to analyze and understand the sources of superior industry performance. Required. 3 credits.
BGRD 64000 Marketing Management
Fundamental marketing topics, including marketing research, product design, distribution, pricing, and promotion of goods and services. Ethical considerations and issues in multinational marketing are emphasized. The marketing environment is also covered as it affects decision making. The course combines theory with applications through required readings, analyses of cases, and research projects. Required. 3 credits.
BGRD 65000 Organization and Management
The development and use of human resources and examination of how managing relationships becomes more important than performing tasks as managers gain increasing responsibility for leadership. Examines leadership, interpersonal effectiveness, organizational structure, processes, teams, networking, and behaviors involved in the operation of the business enterprise and the management of change. Required. 3 credits.
BGRD 66000 Operations Management and Advanced Technology
An integrated view of the operations function in organizations. Covers scheduling models as well as traditional topics such as demand forecasting, material-requirements planning, total quality management, just-in-time systems, inventory management, and project management. Special focus on improving students’ analytical skills through problem solving and case analysis using Excel, SPSS, and STORM. Required. 3 credits.
BGRD 51500 Marketing Research
Introduction to the design and application of research methodology and the most common and practical problems associated with marketing research. Emphasis is on survey methods focusing on questionnaire construction, data collection, and analysis. Graduate students are required to complete an extra course requirement. Prerequisite: Graduate standing. Elective. 3 credits.
BGRD 54400 Employment Law
A survey of employment law, including employment discrimination, equal pay, workers’ compensation, occupational safety and health, and relevant judicial decisions. Graduate students are required to complete an extra course requirement. Prerequisite: Graduate standing. Elective. 3 credits.
BGRD 59000 Seminar in International Business
A capstone course in international business that analyzes a number of cases using knowledge and skills from previous courses in international business or those with global/comparative content. The main objective is to develop a clear understanding of problems and practices of decision making in international business operations. Graduate students are required to complete an extra course requirement. Prerequisite: Graduate standing. Elective. 3 credits.
BGRD 59700 Selected Topics in Business
Topics of current interest to faculty and students. Experimental courses are offered under this number and title. May be repeated for credit for different selected topics. Graduate students are required to complete an extra course requirement. Offered on demand only. Prerequisite: Graduate standing. 3 credits.
BGRD 59900 Independent Study in Graduate Business
Intensive study under the supervision of a faculty adviser. Designed to allow graduate students to study wholly new subject matter or to greatly expand the subject matter of a regularly scheduled course. Requires a written proposal and approval of the M.B.A. program director. Independent studies are not allowed during summer session I except under special circumstances as determined by the M.B.A. program director or dean. Prerequisite: Graduate standing. 3 credits.
BGRD 64100 Marketing: Electronic Commerce
The growth of the Internet, its emerging role as a marketing medium, and, in light of marketing-mix variables, its advantages and disadvantages relative to traditional marketing practices. Several industries where the World Wide Web shows the greatest potential for growth are studied in detail: news, entertainment, travel, tourism, and financial services. Students learn how to create web pages, how to design online survey forms, and how to analyze survey responses using statistical software. Most of the information needed for this course is available directly from the Internet. Elective. 3 credits.
BGRD 67000 Commercial Law
Introduction to the concepts, rules, and principles that form the foundation of Uniform Commercial Code law. Students become aware of potentially serious legal situations; learn legal language to discuss such situations; learn how and when to contact an attorney; and learn specific rules and regulations of laws governing negotiable instruments, secured transactions, bulk transfers, bankruptcy, principal agency (employment law), warranties, product liability, contracts, and business formation. Elective. 3 credits.
BGRD 67100 Applied Business Law
Preparation for managers to recognize and understand major legal issues they will confront in business. Aspects of law are introduced through comprehensive reading and discussion. Applied aspects include learning negotiation, mediation, and arbitration techniques; learning how to hire and work with legal counsel; and preventive-law approaches to discrimination, criminal, and corporate issues. Elective. 3 credits.
BGRD 69700 Selected Topics in Graduate Business
Special courses may be offered that include topics of interest to faculty and students. This arrangement permits offerings to be responsive to evolving faculty and student interests. This course may be repeated for different selected topics (for a total of no more than 6 credits of selected topics courses). Elective. 3 credits.
BGRD 69800 Internship in Graduate Business (NLA)
Supervised, off-campus work experience in a sponsoring organization. Provides advanced, hands-on managerial experience through direct and meaningful participation in management-level projects and/or consultative assignments that are significant in scope and at a level of responsibility appropriate for graduate degree credit. Prerequisites: Successful completion of 15 credits in graduate business and permission of the M.B.A. program director. 1-3 credits. (F,S)