Ithaca College

Ithaca College Home  >  Academics  >  Catalogs  > 

Important Declarations

General Information [an error occurred while processing this directive]

Undergraduate Degree Programs

Academic Accreditations and Affiliations

Degrees Awarded

Choosing a Program of Study

Academic Services

School of Business [an error occurred while processing this directive]


Academic Policies

Special Programs

Business Administration


Graduate Program

Minors and Other Programs

Outside Minors for Business Majors

Minors for Non-Business Majors

Other Programs for Non-Business Majors

Accounting Courses

International Business Courses

Management Courses

Finance Courses

Marketing Courses

Human Resource Management Courses

Production Courses

General Business Courses

Interdisciplinary Business Courses

Roy H. Park School of Communications [an error occurred while processing this directive]


Academic Policies

Academic Opportunities

Transfer Policies

Cinema and Photography


Organizational Communication, Learning, and Design


Cinema and Photography Courses

General Communications Courses

Journalism Courses

Organizational Communication, Learning, and Design Courses

Television-Radio Courses

School of Health Sciences and Human Performance [an error occurred while processing this directive]

Academic Programs and Options

Policies and Procedures

Additional Costs

Graduate Programs

Exercise and Sport Sciences

Exercise and Sport Sciences Courses

Health Promotion and Human Movement

Physical Education Courses

Health Courses

Health Sciences and Human Performance -- Interdisciplinary

Health Policy Studies Courses

Physical Activity, Leisure, and Safety

Aquatics Courses

Individual and Dual Sports

Team Sports

Physical Fitness Activities

Occupational Therapy

Occupational Therapy Courses

Physical Therapy

Physical Therapy Courses

Sport Management and Media

Sport Management and Media Courses

Speech-Language Pathology and Audiology

Speech-Language Pathology and Audiology Courses

Therapeutic Recreation and Leisure Services

Recreation Courses

School of Humanities and Sciences [an error occurred while processing this directive]


Special Regulations

Honors Program

Career Planning for H&S Majors

Academic Status


Anthropology Courses


Art Courses

Art History

Art History Courses


Biochemistry Courses


Biology Courses


Chemistry Courses


Economics Courses


English Courses


History Courses

Mathematics-Computer Science


Mathematics Courses

Computer Science

Computer Science Courses

Modern Languages and Literatures

Linguistics Courses

French Courses

German Courses

Hebrew Courses

Italian Courses

Latin Courses

Spanish Courses

Philosophy and Religion


Philosophy Courses

Religious Studies

Religious Studies Courses

Planned Studies Major


Physics Courses


Politics Courses


Psychology Courses


Sociology Courses

Speech Communication

Speech Communication Courses

Teacher Education Program

Teacher Education Courses

Theater Arts

Theater Arts Courses


Writing Courses

Individual and Interdisciplinary Studies Programs

Environmental Studies

Environmental Studies Courses

Women's Studies

Women's Studies Courses

Jewish Studies

Jewish Studies Courses

Latin American Studies

Neuroscience Minor

Neuroscience Courses

Planned Studies Major

Planned Studies Courses

Community Service Program

Community Service Program Courses

Interdisciplinary Courses

School of Music [an error occurred while processing this directive]

General Information

Baccalaureate Degrees

Academic Courses of Study

Academic Status

Music Course Descriptions

Music Theory, Sight-Singing, and Composition Courses

Music History and Literature Courses

Music Education Courses

Jazz Studies Courses

Additional Music Courses

Courses for the Non-Music Major

Performance Courses







Performance -- Secondary Instrument Classes


Curriculum Outlines

Bachelor of Music in Music Education

Bachelor of Music in Performance and Music Education

Bachelor of Music in Performance

Bachelor of Music in Performance -- Collaborative Emphasis

Bachelor of Music in Sound Recording Technology

Bachelor of Music in Combination with an Outside Field

Bachelor of Music in Jazz Studies

Bachelor of Music in Music Theory

Bachelor of Music in Composition

Bachelor of Arts in Music

Combined Bachelor's and Master's Degree Programs

Secondary Instrument Study Plans

Division of Interdisciplinary and International Studies [an error occurred while processing this directive]

Culture and Communication

Legal Studies

Legal Studies Major and Minor Courses

Center for Teacher Education

Center for Teacher Education Courses

Center for the Study of Culture, Race, and Ethnicity

Gerontology Institute

Gerontology Institute Courses

International Programs

Study at the London Center

Course Offerings

Walkabout Down Under Program

Study at Ithaca-Sponsored Sites

Short-Term Study Abroad Programs

Washington Semester Program

Division of Continuing Education and Summer Sessions

Student Information [an error occurred while processing this directive]

Transfer Students

Advanced Placement Policy

International Baccalaureate Policy

CLEP Policy

Articulation Agreements

Higher Education Opportunity Program (HEOP)

International Students

Health Center


Residence/Off-Campus Policy

Student Aid [an error occurred while processing this directive]

Academic Standing and Progress

Ithaca College Programs

New York State Programs

Federal Programs

Other Resources and Information

Endowed Scholarships and Special Awards

Academic Information [an error occurred while processing this directive]

Registration and Course Information

Credit and Grade Information

Academic Affairs Information

Leaves of Absence, Withdrawals, and Readmissions

Faculty and Administration [an error occurred while processing this directive]

School of Business

Roy H. Park School of Communications

School of Health Sciences and Human Performance

School of Humanities and Sciences

School of Music

Division of Interdisciplinary and International Studies

Professors Emeriti



Ithaca College Undergraduate Catalog 2002-2003

Previous PageNext Page

Accounting Courses

880-22500 Financial Accounting   NLA

    Introduction to the basic measurement and reporting concepts underlying the accounting system for communicating financial information to users external to the organization and to internal managers. Topics include information processing, preparation of financial statements, the role of ethics in accounting decisions, analysis of financial data, and valuation and reporting issues for assets, liabilities, stockholders' equity, revenues, and expenses. Projects require team activities and written reports. Prerequisites: Sophomore standing or above. 3 credits. (F-S,Y)

880-22600 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. Emphasizes the uses of accounting outputs in the decision-making process rather than the concepts and methodology of accumulating accounting information. Projects include the use of basic computerized spreadsheets. Prerequisites: 880-22500; sophomore standing. 3 credits. (F-S,Y)

880-31500 Cost Analysis and Decision Making   NLA

    A study of various cost systems, theories, and models of cost and revenue behavior. The course focuses on cost management, cost analysis, and both structured and unstructured decision making with cost information. Product costing and the interface with the financial reporting system will also be covered. Prerequisites: 880-22600; junior standing. 3 credits. (S, Y)

880-32000 Accounting Information Systems   NLA

    Acquaints students with the functions, design, implementation, and documentation of information systems. The general topic of information systems, focusing on accounting applications (both financial and managerial), is covered. Extended coverage of transaction processing, internal controls, and computer security. Prerequisites: 312-11000 or 312-17100; 880-22600; junior standing. 3 credits. (IRR)

880-34500 Intermediate Financial Accounting   NLA

    This one-semester course for students in the accounting and finance concentrations covers essential topics related to balance sheet valuation and income measurement. Includes an overview of generally accepted accounting principles, financial statements, cash, accounts receivable, inventories, operating assets, current and long-term liabilities, stockholders' equity, cash flows, and revenue recognition. All is covered at a professional level, but in less detail and theoretical depth than in a two-semester course. Students intending to sit for professional accounting examinations are expected to take a second course, Financial Accounting Theory and Reporting, to provide the required additional background. Prerequisites: 880-22500; junior standing. 3 credits. (F,Y)

880-34600 Financial Accounting Theory and Reporting   NLA

    This one-semester course for students in the accounting major and the accounting concentration is a continuation of Intermediate Financial Accounting. It covers complex topics related to balance sheet valuation and income measurement and includes both topical coverage and reporting considerations. Students are expected to deal with detailed pronouncements and the advanced concepts in Intermediate Financial Accounting such as

    accounting for pensions, income taxes, earnings per share, and accounting changes. Reporting issues and requirements are also covered. Text and cases are used. Intended for those planning to pursue public accounting certification (CPA). Prerequisites: 880-34500; junior standing. 3 credits. (S,Y)

880-39700 Selected Topics in Accounting   NLA

    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. Offered on demand only. Prerequisites: As appropriate to topics; junior standing. 1-3 credits. (IRR)

880-40200 Advanced Accounting   NLA

    In-depth analytical study of special problems in financial accounting. Continuous emphasis is placed on the relationship between theory and practice to reflect the latest professional pronouncements. Highly technical topics related to corporation, partnership, government, and not-for-profit organizations, including consolidation, branch and consignment, reorganization and liquidation, foreign transactions, and essentials of accounting for governmental and not-for-profit organizations. Prerequisites: 880-34600; junior standing. 3 credits. (S,Y)

880-40600 Auditing   NLA

    Theory of independent examinations of financial statements. Discussion of relationships with clients; working papers; audit procedures, including evaluations of internal control; accounting principles; preparation of reports; accountant's liability; and professional ethics. Prerequisites: 880-34600; junior standing. 3 credits. (F,Y)

880-49300 Tax Accounting   NLA

    Introductory course in taxation covering structure of present tax law; bases for income tax computations; concepts of gross income, adjusted gross income, deductions, exemptions, and credits. Emphasis is on tax questions and problems relating to individuals. A student may not receive credit for both this course and 880-31100. Prerequisites: 880-34500; junior standing. 3 credits. (F,Y)

880-49400 Advanced Tax Accounting   NLA

    Advanced study of income tax provisions relating to individuals, corporations, and partnerships. Sophisticated tax provisions, such as corporate liquidations, capital charges, stock options, and pension plans. Solutions to complex tax problems through use of a tax service; practical experience in locating applicable code sections, regulations, IRS rulings, and court decisions; class presentations. Prerequisites: 880-49300; junior standing. 3 credits. (IRR)

880-49600 Practicum in Tax Accounting   NLA

    Supervised work experience in tax return preparation and tax advocacy that mirrors tax practice in accounting firms. Students undertake an intensive course preparing tax forms for individuals and must successfully pass the IRS VITA volunteer tax preparer exam. Students then are responsible for maintaining the professional requirements of the established tax practice. Tax returns are computerized and electronically filed. Students and faculty utilizing collaborative learning strategies provide tax advocacy and disseminate information to taxpayers who have English as a second language. Professional skills are emphasized. Prerequisites: 880-49300 or junior standing with instructor permission. 3 credits. (S,Y)

880-49700 Selected Topics in Accounting   NLA

    See 880-39700. Offered on demand only. (IRR)

880-49800 Internship: Accounting   NLA

    See 882-49800. Also offered at the Ithaca College London Center. Note: Business majors who plan to study in London 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. (F-S,Y)

880-49900 Independent Study: Accounting   NLA

    A variable amount of credit may be earned toward the degree. To qualify, students must have a 3.00 cumulative grade point average and must have completed at least six credits in the subject matter. Guidelines are available at the School of Business office. 1-3 credits. (F-S,Y)

Previous PageNext Page

Contacting the CollegeDirectoriesSite IndexIthaca College HomeIthaca College Home

A. Ozolins, Office of Publications, 21. October, 2002