BGRD 50300 Governmental and Nonprofit Accounting (NLA)

Evaluates the accounting principles and practices of governmental and nonprofit organizations. Interprets standards from regulatory bodies, the conceptual framework for financial reporting, fund accounting, preparation of financial statements, audit issues related to governmental and nonprofit organizations, and tax compliance issues for nonprofits. Develops models including fiscal-stress analysis. Open to seniors with permission of the business graduate program director. Prerequisites: ACCT 34600. (Y)
2 Credits

BGRD 50400 Advanced Financial Reporting (NLA)

Evaluates special topics in financial reporting, including business combinations, partnerships, foreign currency transactions, fiduciary accounting and analytics. Summarizes recent professional pronouncements and emerging financial reporting issues. Open to seniors with permission of the business graduate program director. Prerequisites: ACCT 34600. (Y)
4 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.
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.
3 Credits

BGRD 57900 The Business of Entertainment (NLA)

Cover the fundamental aspects and operations of the entertainment and media industries. Address the production process, project financing, and strategies to maximize existing properties, production company management, intellectual property, regulatory structure of copyrights in the global market, industry ethics, and more. Host industry speakers to provide context and practical information about how management theory is applied in practice. (F,Y)
2 Credits

BGRD 58000 Export/Import Operations (NLA)

Overview of the major considerations involved in the export-import process. Exploration of documentation, transportation, marketing, and finance of export-import operations. Discussion of legal aspects and legislative constraints confronting exporters and importers, along with governmental support programs, where available. Concentrations on the relevant issues in exporting from and importing into the United States; parallel examples from other countries are given where information is available. Graduate students must complete additional course requirement(s). (IRR)
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.
3 Credits

BGRD 59300 Advanced Tax Accounting (NLA)

Analyzes the rules relating to gains and losses, partnerships, corporations, and gifts and estates. Demonstrate complex tax problems and solutions. Illustrates internal revenue code sections, treasury regulations, IRS rulings, and court decisions. Open to seniors with permission of the business graduate program director. Prerequisites: ACCT 49300. (Y)
4 Credits

BGRD 59700-59705 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.
1-3 Credits

BGRD 59714 ST: Managerial Negotiations

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.
1-3 Credits

BGRD 59800 Accounting Practicum (NLA)

Emphasizes supervised work experience in audit, tax, and/or accounting in a C.P.A. firm, at various tax preparation sites, or in an organization where responsibilities include non-routine projects requiring analysis and decision making. Enhances development of professional skills. (IRR)
1-6 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.
1-3 Credits

BGRD 60200 Advanced Auditing & Research (NLA)

Simulates the practice of auditing using real-world situations as the foundation for technical and theoretical discussions of issues facing the modern auditor. Analyzes auditing communications through software. Prerequisite: ACCT 40600. (Y)
2 Credits

BGRD 60500 Accounting Practicum

Supervised work experience in audit, tax, and accounting in a C.P.A. firm, at various tax preparation sites, or in an organization where responsibilities include nonroutine projects requiring analysis and decision making. Professional skills are emphasized. Prerequisite: Graduate standing.
3 Credits

BGRD 60600 Accounting for Executive Decisions

This course focuses on the use of accounting information for executive planning and control decisions in a global, competitive environment, and emphasizes the application of management accounting concepts and analytical skills to solve technical and behavioral problems. Topics include budgeting, long-term planning, relevant costs for decision making, opportunity cost concepts, divisional control, performance evaluation, and social and ethical impacts of decisions. Prerequisites: Graduate standing.
3 Credits

BGRD 60700 Forensic Accounting & Fraud Law (NLA)

Examines the rapidly evolving and increasingly relevant disciplines of forensic accounting fraud law. Explores the principles and methodology of forensic accounting, as well as fraud detection and deterrence, and provides an overview of the different phases of litigation in a fraud case. Connects motives and techniques used to perpetrate various fraud schemes to the internal controls available to detect and mitigate this behavior, and the legal proceedings that may ensue. Open to seniors with permission of the business graduate program director. (Y)
2 Credits

BGRD 60800 Contemporary Issues in Accounting I (NLA)

Explores current issues in accounting practice and research in preparation for individual research project in BGRD 62800: Contemporary Issues in Accounting II. (F)
2 Credits

BGRD 60900 Entrepreneurship for the Entertainment Industry (NLA)

Cover the theoretical frameworks and practical approaches to entrepreneurship. Focus on the different stages of the entrepreneurial process, including business model generation and initial testing of ideas for new ventures, and enables students to examine these within the context of the media and entertainment industry. (S,Y)
2 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 external environmental influences (economic, political, cultural, etc.) on company strategies; internationalization processes of firms; 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 management of business functions such as marketing, financing, and human resources from an international perspective. Prerequisite: graduate standing. (Y)
3 Credits

BGRD 61100 Practicum I: Production Concept Planning in Audio, Video & Live Events (NLA)

Students develop creative concepts for entertainment projects in audio, video, and live events, collaborating with partners such as the Ithaca College School of Music, Theater, and Dance; Ithaca College Park Productions; The State Theater; and DSP Productions. Apply their vision of project to identify target audiences, evaluate the feasibility of the scope, and create “elevator pitches” for funding. As student managers of South Hill Entertainment, a multifaceted audio and video production company owned by Ithaca College, the cohort evaluates and makes recommendations on which proposals should be “greenlighted” for future semester production. (F)
4 Credits

BGRD 61200 Practicum II, Management & Practice (NLA)

Continued management South Hill Entertainment, a multifaceted audio and video production company owned by Ithaca College. Student teams do pre-production planning for spring semester productions. Plans include team management and operations structure, team communications, project management, artist relations, budgets, vendor selection, partner agreements, marketing, and distribution. Students attend industry conferences and networking events to enhance professional development. (W,Y)
2 Credits

BGRD 61300 Practicum III, Production & Market Release (NLA)

Continued management of South Hill Entertainment, a multifaceted audio and video production company owned by Ithaca College. Projects go live this semester; student teams collaborate with external partners to produce, market, and distribute music, audio, and video projects. Students manage external sub-contract vendors, artists relations, budgets, production schedules, event schedules, marketing, and distribution plans. Student teams establish and analyze performance metrics. (S)
2 Credits

BGRD 61500 Business Analytics

An application-based course that emphasizes linear programming, model development, and the proper use of analytical decision-making methods in the business environment. Topics include transportation and transshipment models, nonlinear and linear optimization, project scheduling, simulation, and forecasting. (Y)
3 Credits

BGRD 61600 Negotiations for Entertainment & Media Industries (NLA)

Studies the art and science of securing agreements between two or more interdependent parties. Understanding the behavior and relationships of individuals, groups, and organizations in the context of cooperative and competitive situations. Building a negotiation skill set that can be used in a broad array of organizational situations and personal life. Experiential application of negotiation skills and analytic frameworks to create optimal solutions to problems. (S,Y)
2 Credits

BGRD 61700 Business Analytics (NLA)

Develop technology and quantitative skills, knowledge, and the proper use of analytical decision-making methods in the entertainment business environment. Topics include managing big data, descriptive analytics, predictive analytics, and prescriptive analytics. (F,Y)
4 Credits

BGRD 61800 Organizational Structure, Processes, & Leadership (NLA)

Investigates the impact of individuals, groups, and organizational structure on people’s behavior for the purpose of improving firm effectiveness. Uses both a theoretical and a practical approach to, a) set the foundation for individual leadership development, and b), provide insight into the complexities and paradoxes of leadership in organizations. (S,Y)
2 Credits

BGRD 62100 Global Dimensions of the Entertainment and Media Industries (NLA)

Provides framework for understanding the entertainment industry at a global level. Examines the socio-cultural, political, legal, technological, and economic factors that affect this industry in various countries, along with the competitive dynamics that shape firms’ strategies, both domestic and international. (F,Y)
2 Credits

BGRD 62200 Finance & Economics in the Entertainment Industry (NLA)

Focuses on economic issues and financial decision-making tools with an emphasis on the entertainment industry. Broadly introduces the macro-and microeconomics topics such as national income accounts, interest rates, international trade, industry structures, business cycles, federal reserve system, fiscal and monetary policies, social and private goods, principle of supply and demand, price determination, utility maximization, elasticity, and distribution of income. Continues with financial decision-making tools, time value of money, asset valuation, sources of long and short-term financing, capital budgeting evaluation techniques, forecasting cash flows, and mergers. (S,Y)
4 Credits

BGRD 62500 Accounting for the Entertainment Industry (NLA)

Use accounting information for planning and control decisions in a global, competitive environment, and emphasizes the application of accounting concepts and analytical skills. Where appropriate, incorporate financial statement analysis or ratio analysis to facilitate a deeper understanding of the material. Designed for students who have minimal previous training or experience in accounting. (F)
2 Credits

BGRD 62600 Legal Environment of the Entertainment & Media Industries (NLA)

Introduces the multitude of legal considerations specific to the entertainment and media industries. Assess and discuss a diverse set of case studies that address copyright law, trademark law, industry contracts, publicity rights, compensation, and project finance. Special emphasis is placed on copyright and trademark law in the digital age. (S,Y)
2 Credits

BGRD 62800 Contemporary Issues in Accounting II (NLA)

Explores current issues in accounting practice and research allowing for completion of individual research project. Continues with development of research projects initiated in BGRD 60800: Contemporary Issues in Accounting I. Prerequisites: BGRD 60800. (S)
2 Credits

BGRD 63200 Corporate Financial Management (NLA)

Illustrates theories of financial management with business applications through case analysis and use of spreadsheet software. Demonstrates financial theories underlying risks and return, capital structure and cost of capital, optimal capital budget, short- and long-term financing decisions, mergers and acquisitions, leasing, and dividend policy. Prerequisites: FINA 32100. (F,Y)
4 Credits

BGRD 63400 Marketing in a Digital World I (NLA)

Explores marketing of entertainment content, specifically from the perspective of how product and distribution decisions work in a digital world . Reviews major elements of developing a marketing plan, including strategy and environmental scanning, buyer behavior, market segmentation and targeting, and the marketing mix. Each is applied to the creation, delivery, and consumption of content with numerous substantive applications to current practice in audio and video entertainment. (F,Y)
2 Credits

BGRD 63500 Marketing in a Digital World II (NLA)

Explores marketing of entertainment content, specifically from the perspective of how product and distribution decisions work in a digital world . Reviews major elements of developing a marketing plan, including strategy and environmental scanning, buyer behavior, market segmentation and targeting, and the marketing mix. Each is applied to the creation, delivery, and consumption of content with numerous substantive applications to current practice in audio and video entertainment. (S,Y)
2 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.
3 Credits

BGRD 64100 Marketing: Electronic Commerce

Addresses 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 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. Prerequisite: graduate standing.
3 Credits

BGRD 64200 Capstone in Entertainment and Media Industries (NLA)

Project-based course to hone the business development, entrepreneurial, negotiation, accounting, finance, and management skills acquired over the course of the MBA EM program. Focuses on the business and managerial aspects rather than creative, content production, or operational side. (U)
2 Credits

BGRD 65000 Organizational Structure and Processes

An examination of the organizational structure, processes, leadership, and behaviors involved in the operation of the business enterprise and the management of change. Examines the human factors impacting leadership and teamwork, including interpersonal effectiveness, group processes, conflict, personal values, diversity, and ethical issues. Prerequisite: Graduate standing.
3 Credits

BGRD 65100 Professional and Organizational Development (NLA)

This course familiarizes M.B.A. students with critical aspects of professional and organizational development through pertinent literature and application of best practices. The first half of the course focuses on career and personal development. Students will explore professional development strategies and how career success is perceived and obtained. The second half of the course focuses on developing the key skills needed to be organizational problem solvers and agents of change. Students will analyze organizational problems and responses. Topics include identifying, diagnosing, and analyzing problems; planning responses; mobilizing resources; decision making; facilitating change; and evaluating potential risks, consequences, and outcomes. Prerequisite: Graduate standing. (IRR).
3 Credits

BGRD 65200 Federal Tax Research (NLA)

This course covers tax research and methodology. It examines the primary sources of income tax law; the Internal Revenue code and administrative and judicial interpretations. The research process will be analyzed, including procedures involved in accessing tax law in written and electronic form, and determining the weight of authority from various sources. Practical written and computerized assignments will be completed using research tools to locate, understand and interpret primary source materials. The course will also explore the skills required to communicate the tax results. Prerequisites: ACCT 49300; graduate standing. (F)
3 Credits

BGRD 65300 Taxation of Property Transactions (NLA)

This course covers the income tax treatment of gains and losses resulting from disposition of various kinds of property by different taxpayers. It considers the mechanics of computing gain and loss, the definition of a capital asset, determination of basis and holding periods, recognition and nonrecognition of gain or loss, and tax consequences of dispositions of special kinds of property. Prerequisites: ACCT 49300; graduate standing. (S)
3 Credits

BGRD 65400 Taxation of Partnerships and Partners (NLA)

Introduces the provisions of Subchapter K. Definitional aspects of partnerships and other taxable entities and tax consequences incident to formation of a partnership. Overviews operational aspects, including selection of a taxable year, determination of the partners' distributive share and allocations, and consequences of termination of the partnership. Summarizes transactions between controlled partnerships and between a partner and the partnership, including guaranteed payments. Open to seniors with permission of the business graduate program director. (S)
2 Credits

BGRD 65500 Tax Ethics, Practice and Procedure (NLA)

This course covers federal taxation practice and procedure including the entire scope of practice before the Internal Revenue Service (IRS). Topics covered include: organization of the IRS, examination of returns, evidentiary privileges, penalties, and interest, methods of proof, criminal tax procedure, private rulings and determination letters, and claims for refunds, and ethics. (Y)
3 Credits

BGRD 65600 Fraud Law (NLA)

Legal aspects of fraud examination is preparation for managers and accountants to recognize and understand major legal issues they will confront in business as they are related to fraud and fraud detection. Aspects of law are introduced through comprehensive readings and the application of law to hypothetical problems in the area of fraud. (Y)
1.5 Credits

BGRD 66000 Sustainable Practices in Operations and Technology

An integrated view of the operations management in organizations from a senior management application perspective. Covers topics such as sustainable development, lean operations, business modeling, theory of constraints, life cycle design, six sigma, and advanced technologies. Focuses on the application of these concepts to problem-solving and case analyses. Prerequisites: Graduate standing; BGRD 61500. (Y)
3 Credits

BGRD 66300 Accounting Analytics (NLA)

Illustrates critical thinking skills in data analytics models. Articulates use of leading-edge software to define problems, display alternatives, and reach conclusions. Prerequisites: MGMT 26000. (S)
2 Credits

BGRD 66400 Accounting Information Systems (NLA)

Demonstrates analysis and design of computer-based accounting information systems. Illustrates flow charting, data security, systems development, program architecture, and management of the implementation process. Develops computer applications and formulate decision information for managerial uses. Prerequisites: ACCT 40600. (S)
4 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, principle agency (employment law), warranties, product liability, contracts, and business formation. Prerequisite: Graduate standing.
3 Credits

BGRD 67100 Law for Managers

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. Prerequisite: Graduate standing.
3 Credits

BGRD 68000 Strategic Planning and Business Policy (NLA)

An examination of how organizations gain and sustain competitive advantage in a global environment, and how business policies and corporate strategies are successfully planned, implemented, and executed. The course emphasizes integration of functional areas of business through case analysis and the development of skills for thinking strategically about organizations from a general management perspective. Prerequisites: BGRD 60600; BGRD 63200; BGRD 64000; BGRD 65000; and BGRD 66000. (U,IRR)
3 Credits

BGRD 69700-69708 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). Prerequisite: Graduate standing.
3 Credits

BGRD 69800 Internship in Graduate Business

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. (F,S)
1-3 Credits