NBA 5010

NBA 5010

Course information provided by the Courses of Study 2014-2015.

Part of being financially savvy is having an understanding of how taxation affects business decisions; e.g., forming a corporation and raising capital, operating the firm, distributing cash to shareholders through dividends and share repurchases, expanding through acquisition, and divesting lines of business. Taxes have a direct impact on cash flow and often divert 30 to 40 percent of the firm's pretax cash flow to the government, effectively making the government the single largest stakeholder in many firms. Having an understanding of taxation and how firms plan accordingly is important for just about any career path students choose, whether they will be an investment banker, venture capitalist, consultant, money manager, CFO, treasurer, controller, taking over a family-owned business, or an entrepreneur setting up a new business. Topics include tax planning fundamentals, corporate tax fundamentals, taxation of mergers and acquisitions, taxation of divestitures, international taxation, taxes and wealth planning.

When Offered Spring.

Prerequisites/Corequisites Prerequisite: NCC 5000, NCC 5060.

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Syllabi: none
  •   Regular Academic Session. 

  • 1 Credit S/U NoAud

  • 13070 NBA 5010   LEC 001

  • Non-Johnson students may add themselves to the waitlists during their enrollment periods, however Johnson Students have priority into the classes and non-Johnsons will be enrolled: 1) IF seats are still available after Johnson students complete their enrollment period and 2) IF the instructor allows. Students can drop after the FIRST CLASS ONLY - by sending an email to the Johnson School Registrar's Office at gm-registrar@cornell.edu. There is a late fee of $100.00 for each add or drop transaction after the 1st class meeting. You will receive a "W" on your transcript in addition to the late fees after the 1st class meeting