Curriculum

Prerequisites

Cornell Business Minor or equivalent including six business-related courses (18 credits) that must include Financial Accounting, Finance, Economics, Marketing, Management and Statistics and complete an undergraduate degree involving 120 credits or more. Students must also take Intermediate Accounting I (3 credits) before matriculation.

Required courses

Students must complete the following required classes during their undergraduate or graduate programs. Those with appropriate prior undergraduate coursework may exempt the following courses and substitute appropriate graduate management electives (18 credits).

Name:

Course Number:

Number of Credit Hours

Managerial Accounting and Reporting

NBA 5020

3

Intermediate Accounting

NBA 5000

3

Advanced Accounting

OR 

Managerial Control In Hospitality Operations

NACCT 5520

 

NACCT 5210

3

Financial Statement Analysis

AND

Advanced Financial Statement Analysis

OR

Analysis of Financial Statements

NBA 5060

NBA 5090

NACCT 6240

1.5

1.5

3

Auditing and Assurance

NACCT 5530

3

Federal Income Taxation

OR

Taxation of Corporations AND Shareholders, Taxation of Flow Through Entities, Estates and Trusts

NBA 5531

 

NBA 5350 and NBA 5355

3

 

1.5, 1.5

Accounting electives

Students must take a minimum of 6 credit hours of the following electives, in addition to the required courses:

Name:

Course Number:

NUMBER OF CREDIT HOURS

Financial Modeling

NBA 5110

1.5

Fraud Examination

NACCT 5532

3

Taxation of Corporations and Shareholders

NBA 5350

1.5

Taxation of Flow Through Entities, Estates and Trusts NBA 5355 1.5
Federal Income Taxation

NBA 5531 3

Systems and Analytics in Accounting

AEM 5225

3

Advanced Accounting

NACCT 5520

3

Managerial Control in Hospitality Operations

NACCT 5210 3

Cost Accounting and Management Control

NACCT 5521

3

Advanced Financial Statement Analysis  NBA 5090 1.5

Other graduate management electives:

(6 or more credits as needed to total 30 credits, in addition to the required courses.)

Students will have the ability to select from a large number of graduate level management electives including:

  • Finance
  • Strategy
  • Real Estate
  • Business Analytics
  • General Management and Business Law offered by the Johnson School, Dyson School and School of Hotel Administration.

These electives can be used to broaden a student’s skill set or to develop industry expertise in areas such as financial institutions, real estate, hospitality and services, or manufacturing.