Some of the courses listed are offered infrequently. Students are advised to check with the schedule of classes published by the Registrar or the corresponding academic department for availability.

• BUS–A 100 Basic Accounting Skills (1 cr.)  Introduces students to the accounting and financial information environment of the firm. Presents information including (1) financial accounting, (2) auditing and assurance, (3) management accounting, and (4) tax accounting. Includes current real-world examples taken from the popular business press. Provides students with the foundation necessary for higher-level accounting courses.
• BUS–A 155 Topics in Accounting (1 - 5 cr.) Variable topic, variable credit course in Accounting.
• BUS–A 200 Foundations of Accounting (3 cr.) P: Must not be a student in the Kelley School of Business. Survey of financial and managerial accounting topics that provide a foundation for students who are not pursuing a business concentration. Credit not given for both BUS-A 200 and (BUS-A 201/205, BUS-A 202/207, BUS-A 304/307, BUS-A 306/309).
• BUS–A 255 Topics in Accounting (1 - 5 cr.) Variable topic, variable credit course in Accounting.
• BUS-A 271 Global Business Analysis – Accounting (1.5 cr.) P: BUS-D 270 with a grade of C or higher. A271 extends the knowledge gained in D270, Global Business Environment. This class concentrates directly on the management of multinational firms. Students are placed in the role of the decision-makers responsible for solving the myriad of practical problems resulting from a globalized and highly interconnected business environment.
• BUS-A 272- Global Business Immersion – Accounting (3 cr.) P: BUS-D 270 with a grade of C or higher. The Global Business Immersion course includes international travel. It extends the knowledge gained in Global Business Environment, D270 and concentrates directly on the management of multinational firms. An application is required to be a part of this course. See more information about Global Business Immersion.
• BUS–A 303 Communication for Accountants (1 cr.) P: BUS-C 204 or BUS-C 205 with a grade of C or better. Must be a declared Accounting Major. Theory-based skill-building course with specific emphasis on building communication skills related to accounting principles.
• BUS–A 304 Financial Reporting & Analysis (3 cr.) P: BUS-A 100 with grade of C or higher. BUS-A 304 will teach students about financial reporting of accounting information about firms for decision-making by external stakeholders, including investors, creditors, and others. A304 will be organized with 5 major themes: a. Supply of and Demand for Financial Accounting Information; b. Record-Keeping; c. Measurement; d. Reporting; e. Analysis and Decision-Making. Credit not given for both BUS-A 304 and (BUS-A 200, BUS-A 201/205, BUS-A 307).
• BUS–A 306 Management Accounting & Analysis (3 cr.) P: BUS-A 100 with grade of C or higher. BUS-A 306 will teach students how to use accounting information to make informed decisions within a firm and how to use accounting information for performance evaluation purposes. This course is intended for individuals who will control day-to-day business activities and evaluate business units and personnel through the use of accounting systems. Credit not given for both BUS-A 306 and (BUS-A 200, BUS-A 202/207, BUS-A 309).
• BUS–A 307 Financial Reporting & Analysis: Honors (3 cr.) P: BUS-A 100 with grade of C or higher and must be Business or Hutton Honors College student. A307 will teach students about financial reporting of accounting information about firms for decision-making by external stakeholders, including investors, creditors, and others. A307 will be organized with 5 major themes: a. Supply of and Demand for Financial Accounting Information; b. Record-Keeping; c. Measurement; d. Reporting; e. Analysis and Decision-Making. Credit not given for both BUS-A 307 and (BUS-A 200, BUS-A 201/205, BUS-A 304).
• BUS–A 309 Management Accounting & Analysis: Honors (3 cr.) P: BUS-A 100 with grade of C or higher and must be Business or Hutton Honors College student. A309 will teach students how to use accounting information to make informed decisions within a firm and how to use accounting information for performance evaluation purposes. This course is intended for individuals who will control day-to-day business activities and evaluate business units and personnel through the use of accounting systems. Credit not given for both BUS-A 304 and (BUS-A 200, BUS-A 202/207, BUS-A 307).
• BUS–A 310 Management Decisions and Financial Reporting (3 cr.) P: (BUS-A 201/304 or BUS-A 205/307) and (BUS-A 202/306 or BUS-A 207/309), each course with a grade of C or better. An exploration of intermediate accounting topics. However, the emphasis is more on analysis and interpretation rather than on the detailed mechanics and procedures of accounting. It provides understanding of how financial statements reflect management decisions in the activity areas of financing, investing, and operating. Does not carry credit toward Accounting major. Credit not given for both BUS-A 310 and (BUS-A 311, BUS-A 312).
• BUS–A 311 Intermediate Accounting I (3 cr.) P: (BUS-A 201/304 or BUS-A 205/307) and (BUS-A 202/306 or BUS-A 207/309), each course with a grade of C or better. Theoretical framework and application of generally accepted accounting principles to the preparation of financial statements, with emphasis upon the assets and liabilities of an enterprise. Credit not given for both BUS-A 311 and BUS-A 310.
• BUS–A 312 Intermediate Accounting II (3 cr.) P: BUS-A 311 with a grade of C or better. A continuation of work begun in A311. Theoretical framework and application of generally accepted accounting principles to the preparation of financial statements, with emphasis upon owner's equity and special topics such as earnings per share, pensions, leases, income tax allocation, and cash flow statement. Credit not given for both BUS-A 312 and BUS-A 310.
• BUS–A 313 Introduction to Careers in Accounting (1.5 cr.) P: BUS-A 100 with grade of C or higher. Introduces students to a variety of career paths in accounting and then helps them identify the career path to which they are best suited, requiring students to evaluate their strengths, weaknesses, and professional interests.
• BUS–A 315 Assurance, Control, and Information Systems (1.5 cr.) P: BUS-A 313. Introduces students to career opportunities in assurance services, risk management, and control systems. An application is required for this course. See more information about Kelley Undergraduate Workshops.
• BUS–A 316 Tax Advisory Services (1.5 cr.) P: BUS-A 313. Students learn about career opportunities in the tax profession and begin developing skills necessary to succeed as a tax professional. An application is required for this course. See more information about Kelley Undergraduate Workshops.
• BUS–A 317 Corporate Accounting Workshop (1.5 cr.) P: BUS-A 313. Students learn about career opportunities in corporate accounting and the role of accountants within organizations, including financial planning and analysis, corporate risk management, and financial reporting and investor relations. An application is required for this course. See more information about Kelley Undergraduate Workshops.
• BUS–A 319 Financial and Transactional Consulting (3 cr.) P: BUS-A 313 and admission to the 3/2 MBA Program. Students learn about career opportunities in accounting-based consulting fields, primarily focusing on mergers and acquisitions and other financial services.
• BUS–A 324 Cost Management (1.5 cr.) P: (BUS-A 201/304 or BUS-A 205/307) and (BUS-A 202/306 or BUS-A 207/309), each course with a grade of C or better. Product costing and strategic cost management. Covers several accounting systems and techniques that ascribe costs to products, services, and other activities. The costing systems' potential effects on business decisions are evaluated in light of a firm's strategic, technological, and environmental position. Particular emphasis is placed on interpretation of the numbers and analyses generated by various accounting systems, and the pitfalls most commonly encountered in their use. Does not carry credit toward Accounting major. Credit not given for both BUS-A 324 and BUS-A 325.
• BUS–A 325 Cost Accounting (3 cr.) P: (BUS-A 201/304 or BUS-A 205/307) and (BUS-A 202/306 or BUS-A 207/309), each course with a grade of C or better. Conceptual and procedural aspects of management and cost accounting. Product costing, cost control over projects and products; decision-making emphasis; profit planning; quantitative modeling; and computer applications. Credit not given for both BUS-A 325 and BUS-A 324.
• BUS–A 327 Tax Analysis (1.5 cr.) P: (BUS-A 201/304 or BUS-A 205/307) and (BUS-A 202/306 or BUS-A 207/309), each course with a grade of C or better. A framework for tax planning and decision making. Applications include selection of saving vehicles for individuals, comparison of business entities, compensation tax planning and international tax planning. Does not carry credit toward Accounting major. Credit not given for both BUS-A 327 and BUS-A 329.
• BUS–A 329 Taxes and Decision Making (3 cr.) P: (BUS-A 201/304 or BUS-A 205/307) and (BUS-A 202/306 or BUS-A 207/309), each course with a grade of C or better. Provides a business framework for tax planning and decision making based on discounted, after-tax cash flows. Technical tax topics are covered within the context of the framework. Credit not given for both A329 and A327.
• BUS–A 337 Accounting Information Systems (3 cr.) P: BUS-K 303 or BUS-K 304 with a grade of C or better. This course takes an integrative approach to showcase how accounting applications are at the core of every organization's enterprise systems and includes topics such as systems selection/architecture, role of IT in an organization, business cycles (e.g., Purchase-to-pay, Order-to-cash), internal controls, process mapping, project management and hands-on use of enterprise systems software.
• BUS–A 355 Topics in Accounting (1 - 5 cr.) Variable topic, variable credit course in Accounting.
• BUS–A 390 Accounting Topics Abroad (1 - 5 cr.) Variable topic, variable credit Accounting elective course completed on a Kelley School of Business approved study abroad program. Approved courses earn direct IU credit.
• BUS–A 422 Advanced Financial Accounting I (3 cr.) P: BUS-A 310 or BUS-A 312 with a grade of C or better. Generally accepted accounting principles as applied to partnerships, business combinations, branches, foreign operations, and nonprofit organizations. Particular emphasis is given to consolidated financial statements.
• BUS–A 424 Auditing & Assurance Services (3 cr.) P: BUS-A 312 with a grade of C or better. Public accounting organization and operation: review of internal control systems, verification of balance sheet and operating accounts; the auditor's opinion.
• BUS–A 437 Advanced Management Accounting (3 cr.) P: BUS-A 325 with a grade of C or better. Strategic cost management practices including activity-based management, activity-based budgeting and activity-based costing, target costing, theory of constraints, quality costs, the cost of capacity, the balanced scorecard, and performance measures for automated factories. Learn enhanced problem-solving skills and tools, increased critical thinking skills, and improved presentation and speaking skills.
• BUS–A 440 Research in Accounting and Audit (3 cr.)  P: BUS-A 312 with a grade of C or better. Students will identify accounting and auditing research issues; access and use authoritative literature, professional databases and support software; develop supportable conclusions and communicate the results of their research in a professional manner. Students will also learn about empirical social-scientific research methods as applied to accounting and auditing topics.
• BUS–A 455 Topics in Accounting (1 - 5 cr.) Variable topic, variable credit course in Accounting.
• BUS–A 490 Independent Study in Accounting (1 – 5 cr.) Supervised individual study and research in student's special field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of work to be completed. Written report required.