Course Descriptions
School of Business

ACCOUNTING

880-22500-11
Financial Accounting
NLA

Introduction to the basic assumptions and concepts that underlie accumulating, summarizing, and reporting the financial data of business enterprises. Topics include the accounting equation; methodology of record keeping; preparation of financial statements; role of the Financial Accounting Standards Board (FASB) and other regulatory bodies; contents of balance sheet, income statement, and cash flow statement; and functions of accounting information in the business and investing communities. Prerequisite: sophomore standing or above. 3 credits.

880-22600-21
Management Accounting
NLA

Study of the uses of accounting information in managerial decision making, planning, and control within the firm. Areas examined are cost estimation; budgets; short-, intermediate-, and long-term planning; product costing; and special reports for managerial use. The course emphasizes the uses of accounting outputs in the decision-making process rather than the concepts and methodology of accumulating accounting information. Prerequisites: 880-22500 and sophomore standing. 3 credits.

880-49800-51
Internship: Accounting
NLA

See 882-49800. 3 credits.

BUSINESS
ADMINISTRATION
--- GRADUATE

889-63100-11
Industrial Analysis II

A graduate seminar in which students present findings from secondary research on a selected industry. The seminar culminates in an industry report, containing descriptions of historical, current, and projected future developments in that industry. Prerequisites: 889-63000 and graduate standing. Required. 2 credits.

889-69600-11
Selected Topics
in Business

This course allows students from multiple disciplines to conduct in-depth research on topics of current interest to faculty and students. The course is organized around a central theme, such as conducting business in the European Union. Students focus on specific topics within the theme, depending on their interests and/or academic backgrounds. All students prepare cases and other assignments. In addition, each student undertakes an independent study of a re-searchable aspect of a topic related to the course theme. Group projects are required as well. The course is conducted in seminar format to facilitate discussions of research findings. Prerequisite: graduate standing. Business elective track. 3 credits.

FINANCE

883-31100-11
Business Finance
NLA

Foundations of financial theory and techniques of financial decision making; time value of money; bond and stock valuation; ratio analysis; financing decisions; capital budgeting; cost of capital; capital structure; dividend policy; operating and financial leverage; working capital management. Prerequisites: 306-12100; 306-12200; 313-24300 or 313-24400; 880-22500; and junior standing. 3 credits.

883-49800-51
Internship: Finance
NLA

See 882-49800. 3 credits.

GENERAL
BUSINESS

887-49800-51
Internship in
Legal Studies
NLA

See 882-49800.

HUMAN RESOURCE
MANAGEMENT

885-30600-11
Organizational Behavior
NLA

The study of characteristics and processes of individuals, groups, and organizations that affect behavior within an organization. This survey course provides theoretical concepts and practical applications that focus on improving an individual’s effectiveness within an organization. Prerequisites: three courses in business or social sciences and junior standing or above. Note: Business majors who plan to study at the Ithaca College London Center should confer with their faculty advisers early in their programs; otherwise, they may not be able to fulfill all program requirements in four years. 3 credits.

885-49800-51
Internship: Human
Resource Management
NLA

See 882-49800. 3 credits.

INTERDISCIPLINARY BUSINESS

888-19800-51
Experiential Learning
NLA

Students investigate specific business disciplines and career opportunities through placements in business organizations. The student is expected to keep a log of activities and have frequent contact with a faculty sponsor. This course may be repeated a maximum of three times with different employers. Open only to business majors. The credits may not be used for a business elective, only for open credit. The combination of Experiential Learning and an internship may not exceed 6 credits. Prerequisites: 888-10100 and sophomore standing. Pass/fail only. 1 credit.

INTERNATIONAL BUSINESS

881-49800-51
Internship: Business
NLA

See 882-49800. Pass/fail only. 3-6 credits.

MANAGEMENT

882-49800-51
Internship: Management
NLA

Off-campus experience involving varied, nonroutine work projects designed to allow students to synthesize academic theory with "real world" operations of an organization. Primary responsibility is on the student to develop a project proposal and then carry out its requirements in conjunction with a faculty sponsor. Prerequisites: junior standing and completion of an appropriate principles course; a minimum 2.70 cumulative GPA at Ithaca College; and approval of the proposal by the beginning of the term. Three business elective credits are granted for each internship. An internship may not be repeated for credit with the same employer. A maximum of 6 credits may be earned in any combination of an internship and 888-19800, Experiential Learning. Note: Business majors who plan to study at the Ithaca College London Center should confer with their faculty advisers early in their programs; otherwise, they may not be able to fulfill all program requirements in four years. Pass/fail only. 3 credits.

MARKETING

884-49800-51
Internship: Marketing
NLA

See 882-49800. 1-6 credits.
Total credits for 884-49800 and 884-49900 may not exceed 6.

PRODUCTION

886-34500-21
Operations Management
NLA

A blend of concepts from a variety of fields, including management, marketing, accounting, finance, and statistics. Major topics are production and operations activities, forecasting, plant location, resource allocation among competing products and services, scheduling activities, and assuring quality control. Both qualitative and quantitative areas are covered; however, the quantitative sections emphasize applications rather than providing detailed coverage of quantitative tools and related theory. Prerequisites: junior standing and 313-24300 or 313-24400. 3 credits.