Business and Economics
Courses
Business Courses
- BUS-A 201 Introduction to Financial Accounting (3 cr.) P: 24 hours. Concepts and issues of financial reporting for business entities; analysis and recording of economic transactions. (Fall, Spring, Summer)
- BUS-A 202 Introduction to Managerial Accounting (3 cr.) P: BUS A201 and 24 hours. Concepts and issues of management accounting, cost determination, and analysis. (Fall, Spring, Summer)
- BUS-A 206 Uses of Financial Accounting Data (3 cr.) P: BUS A201, CSCI A106 and 24 hours. May be used towards General Education Electives in B.S. in Business program. No credit given if BUS A305 previously taken. This course requires students to use accounting software to begin and complete the accounting cycle for several small businesses. Included are the preparation and printing of financial statements as well as a variety of software generated reports including accounts receivable, accounts payable, customer lists, inventories and payroll. (Occasionally)
- BUS-A 311 Intermediate Accounting I (3 cr.) P: BUS A202 and 56 credit hours. Theory of asset valuation and income measurement. Principles underlying published financial statements. (Fall)
- BUS-A 312 Intermediate Accounting II (3 cr.) P: BUS-A 311 Special sales arrangements; cash flow and forecasting; presentations and interpretation of financial data; price level problems. (Spring)
- BUS-A 325 Cost Accounting (3 cr.) P: BUS A202 and 56 hours. Conceptual and technical aspects of management and cost accounting. Product costing; cost control over projects and products; profit planning. (Spring)
- BUS-A 328 Introduction to Taxation (3 cr.) P: BUS A202 and 56 hours. Internal Revenue code and regulations. Emphasis on income, exclusions from income, deductions, and credits. Use of tax forms in practical problem situations. (Fall)
- BUS-A 335 Fund Accounting (3 cr.) P: BUS A311 and 56 hours. Financial management and accounting for non-profit-seeking entities; municipal and federal government, schools, and hospitals. (Occasionally)
- BUS-A 337 Accounting Information Systems (3 cr.) P: BUS-A 311, CSCI-A 106 Impact of modern computer systems on analysis and design of accounting information systems. Discussion of tools of systems analysis, simple computer-based systems, and internal controls and applications. Orientation in the use of a microcomputer. (Occasionally)
- BUS-A 339 Advanced Income Tax (3 cr.) P: BUS-A 328 Internal Revenue Code and Regulations: advanced aspects of income, deductions, exclusions, and credits, especially as applied to tax problems of estates, trusts, partnerships, and corporations. Tax forms and practical tax-problem situations. (Occasionally)
- BUS-A 422 Advanced Financial Accounting (3 cr.) P: BUS-A 312 Generally accepted accounting principles as applied to branches, consolidations, foreign operations, corporate combinations, and insolvency and liquidations. (Occasionally)
- BUS-A 424 Auditing (3 cr.) P: BUS A312 and 56 hours. Internal and external audits of business operations. Review of internal control including EDP systems. Verification of systems for recording and processing transactions and balance sheet and operating accounts. Statistical sampling in auditing. (Occasionally)
- BUS-A 433 The International Aspects of Accounting (3 cr.) P: BUS-A 311 Study of differences between countries in accounting principles, in legal traditions reflected in corporation and tax laws, and in political and economic philosophies as revealed in attitudes of management and labor toward their social and economic involvement. (Occasionally)
- BUS-A 490 Special Studies in Accounting (1-3 cr.) P: BUS A202 and 56 hours. Special course permission is also needed. Supervised individual study and research in student's 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. (Fall, Spring, Summer)
- BUS-D 301 International Business Environment (3 cr.) P: ECON-E 103 and ECON-E 104 and 56 hours How the international business environment affects us as citizens, consumers, and employer(ee)s. Describe trade, investments, and financial links among countries. Help interpret contemporary events from the perspective of international business. (Fall, Spring)
- BUS-F 260 Personal Finance (3 cr.) P: No prerequisite. Open to freshmen. Financial problems encountered in managing individual affairs, family budgeting, installment buying, insurance, home ownership, and investing in securities. Use of financial planning software. (Fall, Spring, Summer)
- BUS-F 261 Basics of Personal Investments (3 cr.) An introduction to the basic theory and practical techniques for the process of setting and achieving personal investment objectives. Course topics typically include: risk tolerances; sources and measurements of risk and return; the mechanics of economic, industry and company analysis; and characteristics of equities, fixed income and other investment classes. (Occasionally)
- BUS-F 301 Financial Management (3 cr.) P: BUS-A 201 & A202 and ECON-E 103 & E104 & E270 and MATH-M 118 and CSCI-A 106 and 56hours Conceptual framework of the firm's investment, financing, and dividend decisions; includes working capital management, capital budgeting, and capital structure strategies. (Fall, Spring)
- BUS-F 420 Investment (3 cr.) P: BUS-F 301 & 56 hours. Conceptual and analytical frameworks for formulating investment policies, analyzing securities, and constructing portfolio strategies for individuals and institutions. (Fall)
- BUS-F 402 Financial Decision Making (3 cr.) P: BUS-F 301 and 56 hours. Special course permission is also needed. Application of financial theory and techniques of analysis in search for optimal solutions to financial management problems. (Occasionally)
- BUS-F 423 Topics in Investment (3 cr.) P: BUS F420 and 56 hours. An in-depth analysis of selected topics in security analysis, investment banking, and portfolio construction. (Occasionally)
- BUS-F 490 Independent Study in Finance (1-3 cr.) P: BUS-F 301 & 56 hours. Special course permission is also needed. (Fall, Spring, Summer)
- BUS-F 494 International Finance (3 cr.) P: BUS-F 301 and 56 hours. Financial management of foreign operations of the firm. Financial constraints of the international environment and their effect on standard concepts of financial management. Study of international currency flows, forward cover, and the currency exposure. (Spring)
- BUS-G 300 Introduction to Managerial Economics (3 cr.) P: ECON-E 270, ECON-E 103, ECON-E 104, BUS-P 301, & MATH-M 118 and 56 hours. Applications of elementary concepts of microeconomic theory in the solution of business problems. Production and cost analysis. Decision making under uncertainty. Economic approaches to business strategy. (Occasionally)
- BUS-G 330 Principles of Urban Economics (3 cr.) P: ECON-E 103 or consent of instructor Introduction to basic concepts and techniques of urban economic analysis to facilitate understanding of current urban problems; urban growth and structure; public provisions of urban services, housing, employment, transportation; relationships between public and private sectors. (Occasionally)
- BUS-G 406 Business Enterprise and Public Policy (3 cr.) P: 9 credit hours of economics Legal, political, and economic framework of American business- government relationships; emergence of specific industry promotion, regulation, and public ownership; government promotion of competition and policing of market practice. (Occasionally)
- BUS-G 409 Business Conditions and Public Policy (3 cr.) P: 9 credit hours of economics. Measurement and economic analysis of general business conditions; the role of government in promoting high employment, price stability, and economic growth. (Occasionally)
- BUS-G 490 Independent Study in Business Economics and Public Policy (1-3 cr.) P: Consent of instructor and dean two weeks prior to enrollment. (Occasionally)
- BUS-J 403 Management Capstone (4 cr.) P: BUS F301; BUS P301; BUS M301; BUS Z302; BUS K321; senior standing and admitted to the School of Busienss and Economics. Concerned with the role and tasks of firms' top managers (i.e., strategic decision makers). This course is designed to provide an appreciation for the total firm perspective and the means by which firms create and sustain competitive advantage in today's increasingly challenging and complex business environment (domestic and global). Strategic management of a firm involves diagnosing the firm's current situation and developing realistic solutions to the strategic and organizational problems that confront top managers. This course focuses on the small business enterprise and involves an extensive team-based field consulting project with local small business. (Spring, Summer)
- BUS-K 221 Introduction to Information Systems for Business (3 cr.) P: BUS-W 100 and CSCI-A 106, 26 hours, and admitted to the School of Business. Introduction to usage of computers and Internet in business; the components of information systems for business, and applications of software in a business environment, software tools for communication, decision support, and productivity improvement. (Fall, Spring)
- BUS-K 321 Management Information Systems (3 cr.) P: BUS-K 221 and CSCI-A 285 and 56 hours Introduction to management information systems and systems theory; system life-cycle and development processes; investigation and analysis of information systems as a managerial resource for decision making. Emphasizes business-oriented information systems. (Fall, Spring)
- BUS-K 410 Decision Support Systems (3 cr.) P: BUS-K 321 Investigation, analysis, and development of decision support systems, executive information systems, and intelligent systems for decision making; technologies and applications of decision support systems and intelligent systems; building and presenting a prototype of decision support system and expert system. (Occasionally)
- BUS-L 201 Legal Environment of Business (3 cr.) P: ENG-W 131 Emphasis on the nature of law through examining a few areas of general interest: duty to avoid harming others (torts), duty to keep promises (contracts), and government regulation of business (trade regulation). Credit not given for both BUS-L 201 and BUS-L 203. (Fall, Spring, Summer)
- BUS-L 303 Commercial Law II (3 cr.) P: BUS-L 201 Law of ownership, forms of business organization, commercial paper, real and personal property, and secured transactions. For accounting majors and others desiring a rather broad and detailed knowledge of commercial law. (Occasionally)
- BUS-M 200 Marketing and Society: Roles and Responsibilities (3 cr.) P: No prerequisites. Open to freshman. The course will help students appreciate the relationship between marketing and the consumer culture. The course will also aid the student in becoming a more aware and intelligent consumer. It will highlight the roles played by the different stakeholders, including consumers, industries, and government. Credit not given if BUS-M 301 already taken prior to enrollment in this course. (Occasionally)
- BUS-M 301 Introduction to Marketing Management (3 cr.) P: BUS-A 201 & A202 and ECON-E 103 & E104 and MATH-M 118 and CSCI-A 106 and 56 hours Overview of marketing for all undergraduates. Marketing planning and decision making examined from the firm's and consumers' point of view; marketing concept and its company-wide implications; integration of marketing with other functions. Market structure and behavior and their relationship to marketing strategy implementation. Marketing systems views in terms of both public and private policy in a pluralistic society. (Fall, Spring)
- BUS-M 303 Marketing Research (3 cr.) P: BUS-M 301, ECON-E 270 Focuses on the role of research in marketing decision making. Topics include defining research objectives, syndicated and secondary data sources of marketing information, exploratory research methods, survey research design, experimental design, and data analysis. (Occasionally)
- BUS-M 401 International Marketing (3 cr.) P: M301 & 56 hours Surveys the strategic marketing planning factors facing domestic marketing managers operating in the multinational environment. Focuses on the importance of cultural dynamics and legal, political, geographic, and environmental factors. Identifies characteristics of markets in various stages of development. Contrasts domestic product, pricing, promotion, and distribution policies with those practiced by international marketers. Provides a foundation for students interested in exploring international opportunities. (Occasionally)
- BUS-M 403 Direct Marketing (3 cr.) P: BUS-M 301, BUS-M 303. Survey of theory and methods of marketing directly without intervening distribution intermediaries to consumers and business/industrial customers. Particular emphasis given to applications of existing and emerging computer, communications, and other technologies; behavioral trends and other uncontrollable factors; and balancing of both analytical skills and creative talent. (Occasionally)
- BUS-M 405 Buyer Behavior (3 cr.) P: BUS-M 301 and PSY-P 102 and 56 hours Description and explanation of consumer behavior in retail markets. Topics include demographic, socioeconomic, psychographic, attitudinal, and group influences on consumer decision making. Applications to promotion, product design, distribution, pricing, and segmentation strategies. (Occasionally)
- BUS-M 407 Business to Business Marketing (3 cr.) P: BUS-M 303 or BUS-M 300 (offered at IUB and IUPUI) and PSY-P 101 or PSY-P 102. Examination of marketing problems, decision methods, and philosophies involved in the marketing of industrial goods and services. Differences, similarities, and interrelationships between consumer and industrial marketing. (Occasionally)
- BUS-M 415 Advertising and Promotion Management (3 cr.) P: BUS-M 301 Basic advertising and sales- promotion concepts. The design, management, and integration of a firm's promotional strategy. Public policy aspects and therole of advertising in marketing communications in different cultures. (Occasionally)
- BUS-M 419 Retail Management (3 cr.) P: BUS M301 and 56 hours. Major management problems in retail institutions. Treatment of retail/marketing strategy design and problems related to financial requirements, buying, inventory, pricing, promotion, merchandising, physical facilities, location, and personnel. (Occasionally)
- BUS-M 426 Sales Management (3 cr.) P: BUS-M 325. Emphasizes the activities and problems of first-line field sales managers. Includes organizing the sales force, recruiting, training, compensation, motivation, sales techniques, forecasting, territory design, evaluation, and control. Lecture and case studies. (Occasionally)
- BUS-M 450 Marketing Strategy (3 cr.) P: BUS-M 301 and 56 hours Provides an in-depth understanding of the job of the typical product or band manager in a consumer product industry. Focus is on four major activities common to the position of a product manager: analysis of market information; developing a product strategy; programming the strategy; and implementation. (Fall, Spring)
- BUS-M 480 Professional Practice in Marketing (3-6 cr.) P: BUS-M 301 & 56 hours. Special course permission also needed. Work experience in cooperating firm or agencies. Comprehensive written report. Grades of A, S, or F assigned by faculty. (Fall, Spring, Summer)
- BUS-M 490 Special Studies in Marketing (1-3 cr.) P: M301 & 56 hours. Special course permission is also needed. Supervised individual study and research in student's field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of the work to be completed. Comprehensive written report required. (Fall, Spring, Summer)
- BUS-N 300 Principles of Risk and Insurance (3 cr.) Nature of risk; insurance as method of dealing with risk; property, liability, life, and health insurance; insurance as an economic and social institution. (Occasionally)
- BUS-P 301 Operations Management (3 cr.) P: BUS-A 201 & A202 and ECON-E 103 & E104 & E270 and MATH-M 118 and CSCI-A 106 and 56 hours Role of production in a business enterprise; basic types of production processes used in industry. Emphasis on application of economic principles and analytical techniques to decisions made by the operations manager of any business. (Fall, Spring)
- BUS-R 300 Principles of Real Estate (3 cr.) Real estate divisions and operations related to location factors; reference to economic background of cities, city growth and structure, neighborhoods, and districts; real estate market analysis; principal subdivisions of real estate field; managerial policies of private enterprises and government agencies. (Occasionally)
- BUS-S 305 Business Telecommunications (E-commerce) (3 cr.) P: BUS-K 321 Introduces telecommunications technologies and computer networking as applicable to enhancing business performance. Includes analysis and discussion of Web and Internet technologies for operations, business, and commerce. Includes hands-on experience with Web and Internet technologies and software. (Occasionally)
- BUS-W 100 Business Administration: Introduction (3 cr.) Business administration from the standpoint of a manager of a business firm operating in the contemporary economic, political, and social environment. No credit for juniors and seniors in the School of Business and Economics. (Fall, Spring)
- BUS-W 301 Simulation of Business Enterprise (3 cr.) P: BUS-F 301, BUS-M 301, BUS-P 301, BUS-Z 302, BUS K321, senior standing and admitted to the School of Business and Economics. An integrative course designed to provide the student with an opportunity to synthesize analytical skills and knowledge developed in the basic functional fields of business.(Occasionally)
- BUS-W 311 Small Business Entrepreneurship (3 cr.) P: 56 hours. Primarily for those interested in creating a new business venture or acquiring an existing business. Covers such areas as choice of a legal form, problems of the closely held firm, sources of funds, preparation of a business plan, and negotiating. (Fall)
- BUS-W 402 Simulation of Business Enterprise (1 cr.) P: F301, M301, P301, Z302, K321; senior standing and admitted to the School of Business and Economics. An integrative course designed to provide the student with the opportunity to synthesize analytical skills and knowledge developed in the basic functional fields of business. (Fall, Spring, Summer)
- BUS-W 430 Organizations and Organizational Change (3 cr.) P: BUS-W 301, BUS-Z 302 Analysis and development of organizational theories with emphasis on environmental dependencies, sociotechnical systems, structural design, and control of the performance of complex systems. Issues in organizational change such as intervention strategies and techniques, barriers to change, organizational analysis, and evaluation of formal change programs. (Occasionally)
- BUS-W 480 Professional Practices in Management (3 cr.) P: Z302 & 56 hours. Special course permission is also needed. This course title is reserved for students who are conducting an internship in the functional area of management and who wish to obtain credit. Internships are coordinated with the Office of Career Services. (Fall, Spring, Summer)
- BUS-W 490 Independent Study in Business Administration (1-3 cr.) P: Z302 & 56 hours. Special course permission is also needed. Supervised individual study and research in student's field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of the work to be completed. Written report required. (Fall, Spring, Summer)
- BUS-X 220 Career Perspectives (2 cr.) P: No prerequisite. Open to freshmen. A course designed to assist students in developing career and related academic goals and skills relative to professional employment in business administration; to assist students in making sound, informed choices regarding potential career paths and attendant academic options within the business administration degree program; to develop a more sophisticated understanding of the professional realm, the changing nature of work, and those tools and knowledge critical to developing effective career management skills. No credit is given to juniors and seniors in the School of Business and Economics. (Fall, Spring)
- BUS-X 255 Diversity and Inclusion in the Workplace (1 cr.) P: No prerequisite. Open to freshman. Identify and evaluate biases, assumptions and stereotypes about diverse groups. Understand the impact of social identity group membership. Appraise the benefits of diversity and inclusion in the workplace and in society. (Fall, Spring)
- BUS-X 410 Business Career Planning and Placement (1 cr.) P: 56 hours. Assists students in obtaining positions consistent with career goals. Career planning, organized employment campaign, job-application methods, interview, initial conduct on job. Includes addresses by prominent executives. Enrollment for juniors recommended. (Fall, Spring, Summer)
- BUS-Z 302 Managing and Behavior in Organizations (3 cr.) P: PSY-P 102 & 56hours. Integration of behavior and organizational theories. Application of concepts and theories toward improving, individual, group, and organizational performance. Builds from a behavioral foundation toward an understanding of managerial processes. (Fall, Spring)
- BUS-Z 440 Personnel—Human Resource Management (3 cr.) P: BUS-Z 302 & 56 hours. Nature of human resource planning, development, and utilization in modern organizations. Establishment and operation of a total human resource program. Includes recruitment, selection, training and development, performance appraisal, reward systems, benefit programs, role of personnel department, and role of government. (Fall, Spring)
- BUS-Z 441 Wage and Salary Administration (3 cr.) P: BUS-Z 302 & 56 hours. Tools and techniques of wage and salary administration consisting of steps in job evaluation, wage theories and complexities; a total framework of the compensation program involving systems of reward and implications for management decision making is presented. (Occasionally)
- BUS-Z 442 Leading and Motivating Individuals and Teams (3 cr.) P: BUS-Z 302 & 56 hours. Improves manager's ability to motivate employees to work on behalf of the company by examining what motivates people to work and how to direct individuals and teams toward a desired goal. (Fall, Spring)
- BUS-Z 444 Personnel Research and Measurement (3 cr.) P: BUS Z302, BUS Z440, ECON E270 and 56 hours. Personnel search through review and evaluation of studies in appropriate journals, opportunity to master personnel measurement techniques. Job analysis, job evaluation, wage-curve computation, predictor validation techniques, morale measurement, and personnel auditing. (Occasionally)
- BUS-Z 480 Professional Practices in Human Resource Management (3 cr.) P: Z440 & 60 hours. Special course permission is also needed. This course title is reserved for students who are conducting an internship in the functional area of human resource management and who wish to obtain credit. Internships are coordinated with the Office of Career Services. (Fall, Spring, Summer)
- BUS-M 210 Social Media Marketing (3 cr.) The course will help students to learn what social media are and how they influence personal life and business communication. The course will acquaint the students with the top sites, and will highlight how businesses are using social media for communication, branding, marketing, customer service, and market research. Students will learn 1quick, easy ways to use popular social network sites to engage and retain customers. (Occasionally)
- BUS-L 304 Critical Thinking, Decision-Making & Advocacy (3 cr.) P: BUS-L 201 and BUS X255. This course will improve students' ability to understand and evaluate their own and others' reasoning, which will develop their capacity to construct, advocate, and defend strong arguments in the business context. (Fall, Spring)
- BUS-A 305 Accounting for Small and Medium Enterprises (3 cr.) P: BUS-A201 and CSCI-A106. Expands students' business knowledge by focusing their attention on the accounting processes, software, as well as issues and concerns that are vital to small- and medium-size businesses to assist these businesses in meeting their objectives of growth. No credit given if BUS A206 already taken prior to enrollment (Occasionally)