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M.P.A. Course Descriptions

A508 Accounting for Nonprofit Organizations (3 cr.) Accounting concepts and methods peculiar to governmental units, universities, hospitals, and other nonprofit organizations.

A510 Financial Accounting Theory and Practice I (3 cr.) An intermediate financial accounting course emphasizing financial statement preparation and analysis. Includes intermediate theory and problems, asset valuation, and income measurement, preparation and analysis of financial statements.

A511 Financial Accounting Theory and Practice II (3 cr.) P: A510 or equivalent. Application of intermediate accounting theory to problems involving long-term liabilities, corporations, earnings per share, tax allocation, pensions, leases, and cash flows.

A512 Financial Accounting Theory and Practice (1-4 cr.) Accelerated coverage of Financial Accounting Theory and Practice I and II. Examines a broad range of intermediate accounting topics, including issues related to income measurement and revenue recognition, accounting for current and non-current assets, liabilities, leases, pensions, income taxes, stockholders' equity, accounting changes, earnings per share, and cash flows.

A514 Auditing Theory and Practice (3 cr.) P: A511 or equivalent or concurrent. This course addresses the concepts and procedures related to the implementation of the external and internal audits for business organizations. Coverage includes issuance of the audit report, reviews of internal control, statistical sampling, EDP systems, and the company's business cycles. Additional topics include forensic accounting, auditing for fraud, and other assurance services. Many topics covered are included on the uniform CPA examination given twice yearly by the AICPA.

A515 Federal Income Taxes (3 cr.) Introduction to federal income taxation. Focus is on the income taxation of individuals and tax planning for individuals. The goal of this course is to introduce students to the federal income tax law of the U.S. The course provides an overview of the following elements of the tax computation: gross income, deductions, credits, property, transactions, alternative minimum tax, employment taxes, and an overview of the estate and gift tax. While the course primarily focuses on the income taxation of individuals, the basic treatment of other entities is considered, including the taxation of corporations, partnerships, limited liability companies, trusts and estates. Moreover, it should be emphasized that many of the basic tax rules examined apply to all entities. In addition, a portion of the course is devoted to tax research, enabling students to appreciate the sources of tax law such as the Internal Revenue Code, Regulations, administrative pronouncements and case law. Normally A551 Tax Research is taken concurrently with A515.

A516 Federal Estate and Gift Taxation (3 cr.) P: A515 or equivalent. Tax treatment of wealth transfers at death (the estate tax) and during lifetime (the gift tax), with emphasis on estate planning. Also includes an examination of the income taxation of estates and trusts.

A517 Financial Statement Analysis (3 cr.) P: A511 or equivalent. Financial Statement Analysis is a problem-solving, case course designed to teach and understand the techniques used to evaluate the financial dynamics of businesses. Topics covered are directly related to the accounting financial statements, including strategic analysis, ratio analysis, asset and liability analysis, and revenue and expense analysis. Also covered will be forecasting, financial distress models, asset valuation modeling, discount models, and abnormal return models. Students will use the Compustat database to generate company and industry data to perform longitudinal studies of publicly traded securities.

A520 Corporate Financial Reporting (3 cr.) P: A511 and A514 or equivalent courses. Examines the theory and practice of corporate financial reporting. Students conduct applied accounting research on a variety of corporate reporting issues that are designed not only to expand knowledge of Generally Accepted Accounting Principles covered in undergraduate accounting courses but also to improve the students' analytical abilities and reasoning process. Research involves cases based on actual financial statements and events involving real companies. Corporate financial reporting issues will also be covered through financial statement analysis as well as an introduction to the special reporting issues related to particular industries.

A522 Federal Taxation of Partnerships and Partners (3 cr.) P: A515 or equivalent and A539. Tax aspects of the formation, operation, liquidation, and termination of partnerships and limited liability companies.

A523 Business Information Systems (3 cr.) An overview of accounting systems and their existence within businesses. The course includes discussions of system controls, transaction processing, business cycles, and issues related to development and installation of automated accounting systems.

A524 Managing Accounting Information Decision Making (3 cr.) P: A201. Normally for M.B.A. students only. Provides a user-oriented understanding of how accounting information should be managed to ensure its availability on a timely and relevant basis for decision making. Focus is on cost-benefit analysis for evaluating potential value-added results from planning, organizing, and controlling a firm's accounting information. Group participation and computer support are used extensively. For M.B.A. students enrolled in Module II.

A528 State and Local Taxation (1.5-3 cr.) P: A515 or equivalent. Examines the basic principles of state and local taxation. Taxes studied are income taxes, sales taxes, use taxes, inheritance taxes, estate taxes, personal property taxes, real property taxes, and excise taxes.

A529 Internship in Accounting (1-6 cr.) Learning in a professional environment. Internship with intensive seminars relating to business (e.g., leadership, team building, supervisory skills, time-management, oral communications, negotiating). Pass/fail course (no letter grade given). This course does not count toward the 15 credit hour accounting requirement.

A530 Professional Skills (3 cr.) Learning in a professional environment. Internship with intensive seminars relating to business (e.g., leadership, team building, supervisory skills, time management, oral communications, negotiating).

A539 Advanced Taxation I: Entity Issues (3 cr.) P: A515 or equivalent. This course provides an introduction to the taxation of regular corporations, partnerships, limited liability companies, and S corporations. Recommended for all students preparing for the CPA exam.

A544 Federal Taxation of Corporations Filing Consolidated Returns (1.5-3 cr.) P: A515 or equivalent and A539. The principal focus of this course is on the consolidation return regulations, including concepts and history, eligibility to file, computation of consolidated and separate taxable income, intercompany transactions, SRLY rules, consolidated basis adjustments, loss disallowance rules, and procedures. Other tax issues raised by affiliated corporations include the multiple corporation limitations of Section 1561.

A551 Tax Research (1.5 cr.) * P: A515 or concurrent. Covers how to access the primary and secondary sources of tax law, including the Internal Revenue Code, regulations, and other administrative pronouncements and judicial decisions. Explains the research process and the use of research tools to locate sources of tax law. Utilizes both paper products and electronic (Internet) resources. Emphasizes how to read and interpret source materials. Tax research assignments stress writing skills and the need for effective communication of research findings.

A552 Federal Taxation of Corporations and Shareholders (3 cr.) P: A515 or equivalent. Federal tax aspects of various corporate transactions including corporate formations, operations, distributions, redemptions, liquidations, mergers, acquisitions, and divisions and the impact of these transactions on corporate shareholders.

A554 Income Taxation of Trusts and Estates (1.5 cr.) P: A515 or equivalent. Analyzes the income taxation of trusts and estates and their creators, beneficiaries, and fiduciaries, including computation of fiduciary accounting income, distributable net income and taxable income, taxation of simple and complex trusts, computation of income in respect of a decedent, preparation of the decedent's final income tax return, and the returns of trusts and estates from inception through termination.

A555 Taxation of S Corporations (1.5-3 cr.) P: A515 or equivalent and A539. Examines tax treatment, tax problems, and tax planning techniques involving S corporations, eligibility rules, election, revocation, termination, treatment of income, deductions and credits, determining the shareholder's taxable income, pass-through of corporate net operating loss, distributions of previously taxed income, special taxes applicable to S corporations.

A556 Timing Issues in Taxation: Accounting Periods and Methods (1.5-3 cr.) P: A515 or equivalent. Examines timing issues related to the federal income tax including adoption of and changes in accounting periods, cash and accrual methods of accounting, tax consequences of changing from one method of accounting to another, installment methods of accounting, time value of money issues (original issue discount), inventory accounting (LIFO), the Uniform Capitalization Rules, and accounting for long-term contracts.

A557 International Taxation (1.5-3 cr.) P: A515 or equivalent. Examines federal tax issues related to foreign transactions, including issues affecting U.S. citizens and residents working, investing, or doing business overseas, and foreigners working, investing, or doing business in the U.S.

A558 Taxation of Tax-Exempt Organizations (1.5-3 cr.) Examines the tax treatment of public and private charities exempt under I.R.C. Sec. 501(c)(3), as well as business leagues, social clubs, and other types of tax-exempt organizations. Includes discussion of the requirements for exemption from federal income tax and the tax treatment of the unrelated business income tax and private foundation status and its repercussions.

A559 Federal Taxation of Current and Deferred Compensation (1.5-3 cr.) P: A515 or equivalent. Introduces the taxation of current and deferred compensation. Current compensation coverage include receipt of property, stock options, golden parachutes, etc. Deferred compensation topics addressed are qualified and nonqualified retirement plans including pension and profit-sharing plans, stock bonus plans, self-employed retirement plans and individual retirement. Examines basic concepts of plans and trust, participation and vesting requirements, hours of service and break-in service rules, discrimination in benefits or contributions, deduction for employer contributions, limitations on benefits and contributions, taxability of distributions, fiduciary responsibility and reporting and disclosure requirements.

A560 Auditing of Information Technology (3 cr.) P: A514 or equivalent. Addresses special problems in auditing information technology. Introduces the concepts and principles of auditing accounting information systems, including the control environment, general and application controls, and controls in a real-time IT environment. Provides an understanding of the basics of IT audit planning, control assessment, evidence gathering and evaluation, and communication of audit findings. Enables students to become familiar with the IT auditing profession, professional associations, IT audit certification, and IT audit resources available online. Examines the role of IT assurance, especially as it relates to electronic commerce ("e-commerce"), and the likely future development path of Web-based transaction processing and information reporting.

A562 Advanced Financial Accounting (3 cr.) P: A512 or equivalent. Consideration of advanced financial accounting problems, including those related to consolidated financial statements, business combinations (mergers and acquisitions), branches, foreign operations, and nonprofit organizations.

A565 Advanced Accounting Information Systems (3 cr.) An investigation of current topics relative to accounting information systems. Previous and/or expected topics covered include electronic money, Web-based financial reporting, electronic imaging, e-commerce and recognized "hot" accounting technology topics. The course changes from semester to semester and is frequently adjusted to cover topics of interest to currently enrolled students.

A566 Advanced Auditing (3 cr.) P: A514 or equivalent. Examines advance issues in auditing including in-depth review of the following: forensic accounting and fraud examination, litigation support and expert witness services, the use of statistical sampling in auditing, internal auditing, assurance services and extending the attestation function. The course makes use of cases, articles, and current pronouncements in the field.

A568 Applied Leadership, Power, Persuasion, and Professional Practice (1.5 cr.) This course is devoted to the development of skills and perspectives that are important to professionals and leaders in business. Modules are devoted to leadership skills, team building and teamwork, networking and relationship building, oral communications, time management, relationship strategies, professionalism, mentoring, coaching and counseling, executive presence, and Covey's Seven Habits of Highly Effective People. Each module requires active student involvement in experiences and exercises that enhance self-examination and encourage the development of programs for improvement.

A572 Forensic Accounting (3 cr.) P: A514 or equivalent Examines area of fraud detection, litigation support, and related areas of business evaluation and analysis as they may apply.

A567 Corporate Taxation II (3 cr.) P. A539 or equivalent. Covers advanced issues in the taxation of C corporations including, buying and selling businesses, liquidations, mergers, acquisitions, divisions (e.g., spin-offs), reorganizations and consolidated returns.

A580 Selected Topics in Taxation (1.5-3 cr.) * Normally this course is taught over the Internet and addresses special tax topics that receive little or no coverage in the other tax courses. Topics have included the passive loss rules, at-risk provisions, net operating losses, use of C corporation losses acquired in a merger or acquisition, alternative minimum tax, advanced like-kind exchanges, purchase price allocations, amortization of intangibles, consolidated returns, and similar topics.

A580 Topic: E-Commerce and Security Control (1.5 cr) * This course overviews the fundamentals of e-commerce security: authentication, validity, confidentiality, privacy, and non-repudiation. E-commerce security technologies, including cryptography, public-key infrastructures, digital signatures, virtual private networks (VPN) and Web site certification are examined. Internet security threats such as viruses, worms, Trojan horses, and denial of service attacks will be discussed along with the countermeasures used to control these threats. The course also considers methods and protocols for secure electronic payments, including Electronic Data Interchange (EDI), Secure Sockets Layer (SSL), and Secure Electronic Transactions (SET) technologies, as well as security issues underlying e-cash, smart cards, and other electronic payment systems.

A590 Independent Study in Accounting Variable credit. For advanced M.B.A. or M.P.A. students engaged in special study projects. Course admission and project supervision are arranged through the M.B.A./M.P.A. office and the student's advisor.

L503 Advanced Business Law (3 cr.) P: L203 or equivalent. Examines concepts of law as applicable to business entities such as corporations, partnerships, limited liability companies, limited liability partnerships, and other topics typically found on the CPA exam.

L555 Legal Procedures in Taxation and Tax Practice (1.5-3 cr.) P: A515 or equivalent. Examines federal tax procedure at the administrative level and in litigation, organization of the IRS, legal and practical aspects of Treasury regulations, administrative rulings, closing and compromise agreements, deficiency and jeopardy assessments, waivers, refund claims, mitigation of statute of limitations, pretrial, trial, and appellate processes, tax collections, civil penalties, and the rights and privileges of the taxpayer.

Z512 Leadership (1.5 cr.) Same as A568. This course is devoted to the development of skills and perspectives that are important to professionals and leaders in business. Modules are devoted to leadership skills, team building and teamwork, networking and relationship building, oral communications, time management, relationship strategies, professionalism, mentoring, coaching and counseling, executive presence, and Covey's Seven Habits of Highly Effective People. Each module requires active student involvement in experiences and exercises that enhance self-examination and encourage the development of programs for improvement.

Z520 Leadership Effectiveness in Organizations (1.5 cr.) Continuation of Z512.

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Other Graduate Nonaccounting Business Courses

Note: If you have completed the prerequisites in finance, marketing, operations, and economics, the following graduate courses cannot be completed for M.P.A. program credit: F523, M501, P501, J501, G511, G512. S504 may be completed in lieu of S555. Similarly, courses identified in the Schedule of Classes as Direct Consortium M.B.A. (online M.B.A.) are normally not available (such as T575, T577).If, however, you have completed the prerequisites to get into the M.P.A. program, you may take any M.P.A. (BUPA—Business Professional Accountancy) course and any M.B.A. course (BUS—Business). If you have a question about a particular course, do not hesitate to ask whether you can take it for credit.

Other graduate business courses shown in the Schedule of Classes and this bulletin are available to both M.B.A. and M.P.A. students. Also check www.insite.indiana.edu for courses offered in Indianapolis under BUPA and BUS.

D503 International Business Environment (1.5 cr.) * Designed to develop an understanding of the international business environment and the issues confronting business enterprises when they operate across borders. Through a study of current theories, trends, and events, students gain a global perspective of business. Covers essentials of international business.

F509 Advanced Capital Budgeting P: F523 or F301 or equivalent. This course develops a working knowledge of capital budgeting. The beginning of the course focuses on the application of traditional capital budgeting criteria, the determination of cash flows for capital budgeting purposes, and the determination of the appropriate cost of capital. Next, alternative methodologies/concepts such as adjusted present value (APV), economic value added (EVA), and valuing investment opportunities as real options are examined. Case studies are utilized to emphasize how these techniques can be applied to improve the capital allocation process.

F520 Asset Valuation and Strategy (1.5 cr.) P: F523 or F301. The course begins with an introduction to the primary and secondary markets with an emphasis on the equity markets. Basic theories for valuing equity and derivative securities are presented. Covered in the equity arena are the Capital Asset Pricing Model, arbitrage pricing theory, and empirical tests of these models. Basic options, forwards, and futures are applied as risk management techniques in the equity and currency markets.

F525 Corporate Financial Risk Management (1.5 cr.) P: F520. This course provides an introduction to risk management strategies. We will focus on two key questions: First, why is risk management important? Second, how can risk management strategies be implemented? The course will make extensive use of derivatives as risk management tools, but no technical knowledge of derivatives is required. Students will be introduced to commercial software such as JP Morgan's Riskmetrics and Creditmetrics. Finance F526 is recommended, but not required.

F526 Derivative Securities (1.5 cr.) P: F520. This course provides an introduction to derivative securities. We will focus on understanding the basic types of derivatives such as futures contracts, swaps, and options. We will make extensive use of the binomial and Black-Scholes models for pricing options. No prior knowledge of derivatives is required, and we will keep the mathematics to the essentials.

F528 Fixed Income Investments (1.5 cr.) * P: F540. (Sometimes offered on Internet). Explores the broad class of fixed income securities, the determinants of risk and pricing, theories of the term structure, and the management of portfolios of fixed income securities. Theoretical material is developed in the context of the market for treasury securities. The later part of the course is on institutional foundations of corporate bond, municipal bond, and mortgage-backed securities markets, as well as how the concepts are adapted to the valuation and management of these more complex securities.

F529 Equity Markets (1.5 cr.) * P: F520. (Sometimes offered on Internet). The conceptual and analytical frameworks for investing in equity securities are presented in this course. Coverage includes an overview of the security markets, equity valuation, investment strategies, and portfolio management for individuals and institutions. International equity investing is discussed in global portfolio context. Numerous examples are used to illustrate the practical application of valuation models and strategies.

F540 The Firm in the Capital Market (1.5 cr.) P: F520. An introduction to the fixed income markets and the derivative securities used to hedge interest rate risk is presented. The price/yield relationship, term structure of interest rates, and interest rate risk measurement are emphasized. Forwards, futures, options, and swaps are presented as risk management tools.

F548 Corporate Governance and Restructuring (1.5 cr.) P: F523. This course is designed to promote greater understanding of mergers and acquisitions, restructurings, and corporate governance activities. This includes exploring the theory and evidence regarding the motives for M&A/restructuring transactions, the sources of value-added, and managerial incentives to engage in or resist these activities. Participants will learn how to apply discounted cash flow techniques for valuation purposes. Case studies are utilized to incorporate financial theory and valuation techniques in real-world situations.

F560 Global Markets (1.5 cr.) P: F523. This course examines the global trade and monetary environment in which firms operate and analyzes how factors such as trade policies, balance of payment flows, exchange rate systems, and exchange rate behavior can affect a company's international business.

F560/F402 Corporate Financial Strategy/Governance—Topic: Finance Issues in Firm Valuation (3 cr.) The objective of this course is to provide an introduction to the financial tools used in firm valuation. Valuation frameworks are brought to life with detailed case studies that highlight the practical judgments involved in the valuation process. In addition, the course emphasizes the need for managers to focus on the value their business strategies are creating. Such an understanding can affect the handling of many aspects of corporate strategy and governance, such as the choice of strategic alliances, the selection among several possible lines of business, and capital structure.

F570 International Financial Markets (1.5 cr.) P: F523. This course examines the international financial markets in which firms and investors operate and discusses how to assess the opportunities and risks of those markets. Topics to be discussed include balance of payments, international arbitrage relationships, exchange rate determination, currency crises, and international asset diversification.

F571 International Corporate Finance (1.5 cr.) P: F523, F570. This course examines how firms and investors manage their operations or investments in an international environment. Topics to be discussed include foreign exchange risk management, financing the global firm, foreign investment decisions, and multinational capital budgeting.

K510 Advanced-Decision Models (1.5 cr.) * The course enhances students' modeling skills by covering the following topics: (1) simulation with @RISK, (2) optimization modeling with Excel Solver, (3) making decisions when multiple objectives are involved, and (4) using neutral networks to improved forecasting. Applications from all major functional areas of business are examined.

M503 Applied Marketing Research (1.5 cr.) P: M501 or equivalent. The basic objective of this course is to develop the student's understanding of marketing research as it applies to marketing decision making. The course covers principles of qualitative, experimental, and survey research designs, secondary and syndicated data sources, and questionnaire design. The major focus will be on the tools used to properly collect market research information.

M540 Marketing of Service Businesses (1.5 cr.) P: M501. This course focuses on the marketing problems and strategies of service and not-for-profit organizations. Subjects covered include the nature of services, organizing for services delivery, managing services demand, tailoring the customer mix, and managing supply.

M546 Marketing Strategy (1.5 cr.) The course provides a high-involvement simulation experience that emphasizes identifying, selecting, and implementing marketing strategies. The simulation provides the competitive environment that reflects many of the complex characteristics of real-world decision making.

R502 Real Estate Finance, Investment and Analysis (3 cr.) P: F523 or equivalent. Application of financial concepts and techniques to the analysis of real estate financing and investment alternatives. Computer analysis and case studies are used.

S410 Systems Implementation (3 cr.) P: S210, S215, S220, or S310. Effective development of an information system depends on proper utilization of a broad range of information technology, including database management systems, operating systems, computer systems, and telecommunications networks. The second course in a two-course sequence with S310 that addresses the multi-phased process for developing information systems, this course covers the phases from physical system design through the installation of working information systems. Concentrates on using the results of systems analysis and design, typically documented in CASE technology, and either building or generating systems to meet these specifications. A semester-long field project and various hands-on exercises provide practical experience in building, testing, and installing a system.

S504 Information Technology for Managers (3 cr.) Overview of information systems management in business with an emphasis on end-user computing. Lectures focus on topics such as the strategic role of information technology, systems development and implementation, facilitation and control of end-user computing, and the diffusion of new technologies and management trends. Experimental learning by exposure to various decision-support tools for microcomputers.

S515 Telecommunications (3. cr.) This course introduces students to a range of telecommunications technologies, including LANs (local area networks), WANs, and the Internet, as well as the uses of those technologies in the organization.

S530 Systems Analysis and Design (3 cr.) P: S307 or equivalent. (Accounting students should consider taking A523 in lieu of S530.) Analysis of an organization and the subsequent design of computer systems to meet business requirements are at the heart of the computer information systems (CIS) field. Course is the first in a two-course sequence with S410 that addresses the multi-phased process for developing information systems. Courses follow the system's development life cycle, although alternative methodologies are also covered. This first course covers the phases from information systems planning through the specification of structured system requirements in functional form (i.e., logical system design) and concentrates on methods, techniques, and tools used to determine information requirements and to document these requirements in a thorough and unambiguous form. Also introduces computer-aided software engineering (CASE) technology. Students learn the discipline of systems analysis and logical design through a hypothetical case situation.

S535 Advanced Topics in Management Information Systems—Database Management (3 cr.) Examination of basic concepts of data management, database systems, and database applications in business. Goal is to provide adequate technical detail while emphasizing the organizational and implementation issues relevant to the management of data in an organizational environment. Topics include relational data modeling, logical database design, client/server systems, data warehousing, and data base administration.

S535 Advanced Topics in Management Information Systems—E-Business with Other Businesses (1.5 cr.)

S535 Advanced Topics in Management Information Systems—E-Businesses with End Consumers (1.5 cr.)

S555 Managing Information Systems (1.5 cr.) (Taken in conjunction with T556; normally only for M.B.A. students. See S504 for equivalent M.P.A. course.) Focuses on information technology management issues and applications. Topics include alternative types of applications, methodologies for developing and purchasing systems, managing the technical and social aspects of IT implementation, and using IT to enable new business strategies. Although the exact date of the beginning of an Information Age is a matter of opinion, there is wide agreement that some kind of information revolution is currently under way, and the fuel for this revolution is information technology (IT). The overall objective of the two required IT core courses is to enable you to become a more knowledgeable participant in this revolution. In S555 we will focus on IT applications and IT management issues. We will rely on real-world case studies—both successes and failures—to identify some key IT management principles and best practices. The goal is to increase your knowledge about the competencies needed for successful IT management in organizational settings. You will be expected to develop a working knowledge of alternative types of computer applications and methodologies for acquiring them, an appreciation of how to manage both the technical and social aspects of IT implementation, and an improved understanding of how IT can enable new business strategies. In addition to weekly assignments and in-class discussions of the case studies, there will be one team project.

T556 Information Technology for Managers—Part II (1.5 cr.) * (Taken in conjunction with S555.) Not available for M.P.A. students. Web-based course that uses Internet resources and selected readings to study current and emerging end-user technologies and shows how to effectively introduce them into organizations from an innovation diffusion perspective. Topics include current IT industry developments, the use of the Web for electronic commerce, and new IT products and applications. In addition to completing individual assignments that require Internet access and submission, each student works on a team for in-depth study of a specific technology. T556 will be conducted as an online course using Web-based tools accessible via the Internet. The goal is to increase your knowledge about current and emerging end-user technologies and how to effectively introduce them into organizations, from an innovation diffusion perspective. We will use the Internet as a research tool to learn about current IT industry developments, the use of the Web for electronic commerce, and new IT products and applications. In addition to individual assignments that will be electronically submitted, each student will use electronic tools to work on a "virtual team" for in-depth study of a specific technology.

W511 Venture Strategy (3 cr.) This course is designed for those individuals interested in creating a new business venture, acquiring an existing business, or working in industries that serve the entrepreneur, or students wishing to familiarize themselves with concepts, issues, and techniques of new venture creation and entrepreneurship. There is also a strong focus on intrapreneurship, or innovation within a corporate environment. Because the sources of entrepreneurial and intrapreneurial motivation are often quite diverse, the learning goals and objectives of the students in this course are often similarly diverse. Therefore, the course is designed to offer a broad range of educational experiences, including case analyses, presenting and negotiating a financial deal, and creating a business plan or corporate change initiative.

X571 New Ventures (1.5 cr.) *

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Computer Information Systems

Courses in Other Units of the University
Check Schedule of Classes in "Computer Technology" and "Computer Science" for other courses.

N305 Language Programming (3 cr.)

N331 Visual Basic Programming (3 cr.)

N335 Advanced Programming, Visual Basic (3 cr.)

N345 Advanced Programming, Java (3 cr.)

CSCI Advanced Programming, C++ (3 cr.)

CSCI 507 Object-Oriented Design and Programming (3 cr.)

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Master of Health Administration

If you are interested in health care, some of these courses in the School of Public and Environmental Affairs in health administration may be appropriate:

H501 U.S. Health Care: Systems, Policies, and Ethical Challenges (3 cr.)

H502 Developing Strategic Capability in Health Care (3 cr.)

H507 Management of Individual and Group Behavior (3 cr.)

H508 Managing Health Care Accounting Information for Decision-Making (3 cr.)

H509 Financial Management Principles of Healthcare (3 cr.)

H510 Health Services Financial Management (3 cr.)

H514 Health Economics (3 cr.)

H516 Health Services Delivery and the Law (3 cr.)

H521 Management Science for Health Services Administration (3 cr.)

H615 Health Outcomes and Decision Making (3 cr.)

H623 Health Care Applications of Strategic Management (3 cr.)

H628 Health Care Information Systems (3 cr.)

H515 Seminar in Health Policy: Special Topics (3 cr.)

H626 Health Services-Human Resources Management (3 cr.)

H627 Seminar in Advanced Health Finance (3 cr.)

H630 Readings in Health Services Administration (3 cr.)

V541 Benefit Cost Analysis (3 cr.)

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School of Law—Indianapolis: Selected Courses

(See www.iulaw.indy.indiana.edu/courses/course.htm for other courses. Note that in law school course descriptions in Insite or the Schedule of Classes, "D" designates that the course is a day course while "N" indicates it is a night course.

DN645 Business Associations I (3 cr.) Formation, management, and control of partnerships and closely held corporations, including distribution of powers within such organizations and application to them of agency and fiduciary principles.

DN646 Business Associations II (2 cr.) Management and control of publicly held corporations, including proxy regulations, struggles for control, transactions in shares by insiders, shareholder litigation, and fundamental changes in corporate structure.

DN648 Income Taxation of Individuals, Fiduciaries, and Business Associations (4 cr.) Basic problems of income taxation of individuals, trusts, estates, partnerships, and corporations. Gross income, deductions, tax computations, rates, credits, accounting methods and periods; practice before Treasury Department, federal courts, and tax court. Emphasis on statutory and policy interpretation using problems extensively.

D722 Trusts and Estates (3 or 4 cr.) Survey of the law on family property and testamentary trusts; fiduciary administration; powers of appointment; and future interests.

DN725 Taxation of Transferors, Fiduciaries, and Beneficiaries (3 cr.) Basic laws of federal gift and estate taxation; federal decedent's and fiduciary income taxation; and Indiana inheritance and estate taxation. Emphasis on statutory and policy interpretation. Also, introduction to basic estate planning principle, along with study of decedent's family revocable estate tax marital deduction trust and estate tax credit shelter trust agreement.

DN730 Taxation of Partnerships and Partners (2 cr.) P: Business Associations I (DN645), and Income Taxation (DN648), or permission of instructor. Federal income taxation of partnerships and partners, including classification of partnerships for tax purposes, formation and operation of partnerships, transfers of partnership interests, partnership distributions, and death or retirement of a partner.

DN738 Securities Regulation (3 cr.) P: Business Associations I-II (DN645-DN646) or permission of instructor. State and federal laws governing offering and distribution of securities to the public by corporate issuers and others; regulation of securities markets; rights and liabilities of purchasers and sellers of securities under such statutes. Emphasis on statutes administered by Securities and Exchange Commission.

DN782 Corporate Finance (3 cr.) P: Business Associations I-II (DN645-DN646). Financial aspects of the modern corporation and integration of modern finance theory and legal materials in evaluating judicial and legislative responses to issues of finance. Corporate acquisitions may be emphasized. Prior training in economics or business finance is not assumed.

DN805 State and Local Taxation (2 cr.) Principles of state and local taxation and of budgeting procedures. Taxes studied are inheritance taxes, estate taxes, sales taxes, use taxes, income taxes, personal property taxes, real property taxes, and excise taxes. Basic procedural requirements concerning taxpayer document filings, the audit process, and court procedures are also studied.

DN846 Corporate Reorganization and Bankruptcy (2 cr.) P: Debtor-Creditor Relations (DN619), or permission of instructor. Various means of reorganization through out-of-court trust agreements, extensions, compositions, and Chapter 11 reorganizations; major focus on Chapter 11 of the Bankruptcy Code and concepts of the filing requirements, cash collateral, adequate protection, disclosure statement, plan, confirmation, and consummation. Includes brief overview of Chapters 7, 12, and 13 of the code.

DN854 Seminar in Business and Estate Planning (2 cr.) P: Income Taxation (DN648); Wills and Trusts (DN722); Taxation of Transferors, Fiduciaries, and Beneficiaries (DN725); or permission of instructor. Analysis of individuals' methods for disposing of wealth, using the laws of trusts, estates, future interests, and taxes. Topics include marital deductions, life insurance, powers of appointment, arrangements for minor or other incapacitated children, charitable gifts and devises, qualified retirement plans, non-qualified retirement plans, passive activities, disposing of stock in closely held corporations, estate freezes, and generation-skipping tax transfers. Generally, each student will be required to prepare an estate plan based on statements of facts distributed by the instructor.

DN869 Taxation of Corporations and Shareholders (2 cr.) P: Business Associations I (DN645), Income Taxation (DN648), or permission of instructor. Federal income taxation of corporations and shareholders, including classification of corporations for tax purposes; organization decisions; post-incorporation elections; types of normal and special taxes which may be imposed on corporations and shareholders; elections under subchapter S and terminations thereof; compensation arrangements for directors, officers, and employees; non-liquidating and liquidating distributions; and reorganizations.

DN893 Tax Procedure (2 cr.) Administrative and judicial procedures applicable to civil and criminal tax controversies. Prelitigation administrative procedures, selection of forum, jurisdiction, pleadings, and trial proceedings.

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School of Library and Information Science (SLIS)

L401 Computer-Based Information Tools (3 cr.) Note that this course is a prerequisite to a number of SLIS courses, but students may test out of it.

L545 Systems Analysis and Design (3 cr.)

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School of Science

CSCI courses

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