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Indiana University Northwest 2002-2004 Undergraduate Studies Online Bulletin Table of Contents

 
Indiana University
Northwest 2002-2004
Undergraduate Studies
Bulletin

IU Northwest 
Office of Admissions 
Hawthorn Hall 100 
3400 Broadway 
Indiana University Northwest 
Gary, IN 46408-1197 
Local: (219) 980-6991 
Toll Free: (888) 968-7486 
Fax: (219) 981-4219 
Contact Office of Admissions 
 

School of Business and Economics

Web site:
www.iun.edu/~busnw

Telephone:
(219) 980-6552

Administrative Officers
Faculty
General Information
Center for Management Development
Indiana Business Research Center
Instructional Programs
Services and Facilities
Honors
Undergraduate Program
Minors in Business Areas
Associate of Science in Business
Postbaccalaureate Certificate in Accounting

Administrative Officers

Anna S. Rominger, J.D., Dean

Jennifer D. W. Guziewicz, M.B.A., Director of Undergraduate and Graduate Studies

Helen Marie Harmon, M.A.L.S., Assistant to the Director

Dawn T. Kesic, M.B.A., Director of the Center for Management Development

Desila Rosetti, M.S.A., Quality and Organizational Development Specialist, Center for Management Development

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Faculty

Bala G. Arshanapalli, Ph.D., Professor of Finance

Subir K. Bandyopadhyay, Ph.D., Associate Professor of Marketing

Shyam L. Bhatia, Ph.D., Professor of Economics

Lloyd J. Buckwell Jr., Ph.D., Professor Emeritus of Business Administration

Donald A. Coffin, Ph.D., Associate Professor of Economics

Edmond L. d'Ouville, Ph.D., Associate Professor of Accounting

Sidney P. Feldman, D.B.A., Professor Emeritus of Marketing

Charles J. Hobson, Ph.D., Associate Professor of Business Administration

Joseph M. Kamen, Ph.D., Professor Emeritus of Marketing

Annemarie K. Keinath, Ph.D., Associate Professor of Accounting

Ranjan B. Kini, Ph.D., Associate Professor of Management

Gary A. Lynch, Ph.D., Professor of Economics

Constance C. Milbourne, Ph.D., Assistant Professor of Marketing, Business Statistics, and Communication

William B. Nelson, Ph.D., Associate Professor of Finance

Gopal C. Pati, Ph.D., Professor Emeritus of Business Administration

Paul W. Patterson, Jr., M.S., Assistant Professor of Strategy Management

Charles W. Reilly, J.D., Associate Professor Emeritus of Business Administration

Anna S. Rominger, J.D., Associate Professor of Business Administration

Cuthbert L. Scott III, Ph.D., Associate Professor of Business Administration

Rajan Selladurai, Ph.D., Associate Professor of Production Operations Management

C. David Strupeck, Ph.D., Associate Professor of Accounting

James Thomas, M.B.A., Lecturer in Accounting

Marilyn E. Vasquez, J.D., Associate Professor of Business Administration

Theodore C. Willoughby, Ph.D., Professor Emeritus of Business Administration

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General Information

Objectives

Indiana University's educational mission is to provide high-quality bachelor's and master's business and economics programs in major urban areas within the state. Established in 1966, the School of Business and Economics at Indiana University Northwest endeavors to offer high levels of teaching, research, and services consistent with Indiana University's overall objectives.

The IU Northwest School of Business and Economics will: (1) offer students a high quality business program that meets the standards of professional accreditation; (2) offer students a well- balanced curriculum that requires students to use behavioral, functional and technological tools to solve business problems; (3) develop student leadership and communication skills; (4) provide students with opportunities for relevant professional experience to meet the current challenges of business; (5) seek to expand knowledge by producing quality business and economics research; and (6) provide professional service to alumni, businesses, and other employers in our seven-county area of Northwest Indiana.

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Center for Management Development

The Center for Management Development provides customized, executive development and consulting services to various organizations. We partner with the business, government, and not- for-profit communities to develop and promote effective organizations. The center is committed to providing dependable, high quality, cost-effective services.

We draw upon the full resources of Indiana University Northwest to meet the needs of a number of clients located throughout the United States. We provide four distinct kinds of services. The first includes a wide variety of training activities that fall within two broad categories: management development and workforce development. The second encompasses a number of consultation services. Some of these services are developmental in nature (e.g., total quality management, reengineering, project management, etc.). Others consist of more discrete packages of services (e.g., quality assurance, performance monitoring, process control, market assessment, etc.). Our third broad category of activity includes facilitation and mediation services. Finally, the Center for Management Development contracts with firms to perform certain kinds of project work (e.g., the development of job descriptions and compensation systems, job search, etc.).

If you would like additional information, call the Center for Management Development at (219) 981-4258.

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Indiana Business Research Center

In collaboration with Indiana University, an arm of the Indiana Business Research Center is located on the Northwest campus. This center conducts business and economic research and provides programs to support business and economic development in the seven-county region and the Chicagoland area.

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Instructional Programs

The majority of the school's resources are committed to instructional activities, and, of these, the bulk is devoted to the degree programs. But an adequate summary of the total work of the school must also give attention to the other forms of instruction, in which it engages, to activities that support the instructional enterprise, and to research and publication programs.

The School of Business and Economics at Indiana University Northwest offers two degree programs. The undergraduate degree is the Bachelor of Science in Business, and the graduate degree is the Master of Business Administration (M.B.A.). The school also offers an Associate of Science in Business degree and a Postbaccalaureate Certificate in Accounting. Additionally, holders of a baccalaureate degree who want to gain expertise in a specific functional area of business may be able to enroll in course work that will allow them to do so.

Bachelor of Science in Business

The undergraduate program typically occupies the three final undergraduate years and leads to the Bachelor of Science in Business degree. This professional degree has extensive arts, science, and humanities content.

The Bachelor of Science in Business degree is awarded when a student has successfully completed (1) a core of general education courses, (2) a core of prescribed business courses, (3) a group of courses in a concentration, and (4) elective courses to meet distributional and total credit hour requirements. Courses are available to meet the general education core, the business core, elective requirements, and the requirements of two concentrations: financial information systems (accounting) and business administration.

Bachelor of Arts in Economics

Consult the College of Arts and Sciences section of this bulletin for the degree requirements for a Bachelor of Arts in economics.

Minors

The School of Business and Economics offers any non-business undergraduate majors the opportunity to minor in business administration or accounting.

Associate of Science in Business

The School of Business and Economics offers a two-year Associate of Science in Business degree. It is designed for the student who wishes to develop basic skills that may secure greater opportunities than those open to individuals having lesser educational attainments. The course work in this degree is fully transferable to the Bachelor of Science in Business degree.

Postbaccalaureate Certificate in Accounting

In 1974 the School of Business and Economics instituted a unique program for adults desiring to secure training for a career in the expanding field of accounting. It is geared for mature students whose positions or occupations lack opportunity or challenge or whose talents are being underutilized. The program is open to anyone holding a bachelor's degree from an accredited college or university. Students will receive instruction in the major areas of accounting and selected courses in the basic business core.

The complete range of counseling and placement services of the school is available to certificate students.

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Services and Facilities

Guidance and Counseling Services

Students in the School of Business and Economics are responsible for planning their own programs and for meeting degree requirements. It is their responsibility to understand fully and to comply with all the provisions of this bulletin.

An important portion of total faculty time is devoted to assisting students in making proper program and career choices. Degree candidates will be assigned a faculty advisor in their field of major interest who will aid their program planning, follow their progress, and be available for general counseling. Students may, in addition, turn to a member of the faculty specializing in the curricular area in which they are taking course work or contemplating study. They may obtain additional counseling from the Office of Counseling and Student Records.

The director and assistant director are available to meet any student, whether on a day or evening schedule. The office maintains a complete record of each student's accomplishments and progress to aid students in reaching their goals most effectively.

Student Organizations

The faculty of the School of Business and Economics recognizes that student organizations may contribute greatly to the total development of all students. A number of student organizations exist at Indiana University Northwest, and it is highly recommended that each student take advantage of extracurricular activities and opportunities provided by those organizations. Some organizations are purpose oriented and attempt to develop and improve a student's understanding of the business environment. Other organizations are honorary.

Accounting and Business Student Organization (ABSO) Club
The IUN ABSO maintains a close relationship with accounting and business students, alumni, faculty, and business professionals. Meetings include speakers from prominent businesses and accounting firms. Membership is open to all students.

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Honors

Scholarships and Awards

Students in the School of Business and Economics are eligible for the following awards and scholarships: Lloyd Ahlf Scholarship, Lloyd Buckwell Scholarship, Albert and Margaret Gallagher Scholarship, Reverend Robert Lowery Minority Scholarships, Strack Family Scholarship, Indiana Association of Certified Public Accountants Award, Wanda Dudzik Scholarship, and the Wall Street Journal Award.

The School of Business and Economics identifies students graduating with the Bachelor of Science in Business with three levels of academic distinction: Highest Distinction, High Distinction, and Distinction. The minimum cumulative GPA to receive degrees with distinction are: Highest Distinction, a minimum GPA of 3.85; High Distinction, a minimum GPA of 3.70; Distinction, a minimum GPA of 3.55. No more than 10 percent of the students receiving the Bachelor of Science in Business in any academic year may receive a degree with distinction. Graduates receiving degrees with distinction have the appropriate level of distinction noted on their diplomas and in the Commencement program; these graduates may wear the cream and crimson fourragère at Commencement.

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Undergraduate Program

About the Program
Policies Governing Undergraduate Study
Undergraduate Curriculum
Curriculum Concentrations
Business Administration
Financial Information Systems (FIS)

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About the Program

Undergraduate studies provide opportunities for breadth of education as well as for specialization. Indiana University Northwest subscribes to the principle that a significant portion of a student's academic program should be in general education subjects. The general education aspects of the program are then complemented by study in the basic areas of business administration.

In addition, all undergraduate study programs include courses that ensure a basic understanding of management principles and practices in the dynamic economic, social, and political environment of today. Consideration is also given to basic trends or developments that are likely to shape the pattern of the world in the years ahead.

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Policies Governing Undergraduate Study

Students admitted to Indiana University Northwest who declare a business or financial information systems (accounting) concentration will be admitted directly into the School of Business and Economics.

Enrollment Restriction
Students pursuing degrees in academic divisions other than Business and Economics are permitted to enroll in a maximum of 30 credit hours of business courses. All students are required to meet all prerequisites and must obtain school authorization to enroll in any junior- or senior-level business and economics course prior to registration.

Students who intend to transfer to Bloomington or other IU campuses and apply for admission to the undergraduate programs in business must understand that the admission requirements for business vary among the IU campuses. Students should consult the IU bulletin for the campus to which they may seek admission for specific requirements of the business program.

Degree Applications
Candidates for the Bachelor of Science and Associate of Science degrees must file a degree application during registration, the semester before they intend to graduate. This allows time for the student's academic record to be audited for degree certification. Without the audit, the student cannot be recommended for the conferral of the degree.

Credit Hours Requirement
The minimum number of credit hours required for the baccalaureate degree is 124 in courses meeting the various requirements stated in this bulletin. Of these a minimum of 62 credit hours must be in business and economics courses, and at least 62 credit hours must be in courses other than business and economics. The School of Business and Economics requires that at least 50 percent of the business credit hours required for the degree be earned at Indiana University Northwest or one of the Indiana University campuses.

No credit is given toward a degree in business for courses taken throughout the university with a prefix of 0 or for courses taken from the Division of General and Technical Studies, or for other non-college-level courses.

Senior Residence Requirement
The senior year (the last 30 credit hours of work) must be completed in residence on one of the Indiana University campuses offering a four-year program. Students will be certified for graduation by the campus at which they complete the last semester (12 credit hours or more). Registration for a minimum of two semesters in the School of Business and Economics is required.

Permission to take credit during the senior year at another institution or by correspondence study courses may be procured to a maximum of 6 credits, by petitioning the assistant director.

Junior College, Community College, and Correspondence Study Credits
Credits earned through junior and community colleges are limited to a maximum of 60 credit hours. Correspondence study is limited to 6 credit hours.

Within the above limitations, correspondence study courses may be taken through the Division of Independent Study of the School of Continuing Studies. Because of their basic nature in a student's program, no business or economics courses may be taken by correspondence to count toward degree requirements.

For a complete listing of courses available through independent study by correspondence at Indiana University, consult the School of Continuing Studies Bulletin.

Credit by Self-Acquired Competency
The School of Business and Economics does not award credit on the basis of self-acquired competency.

The school will not accept transfer of credit from other institutions for business courses if the credit was awarded on the basis of self-acquired competency.

For nonbusiness courses, the school will accept course-specific credit awarded on the basis of self-acquired competency by other baccalaureate-granting divisions/schools of Indiana University and by other institutions accredited by the North Central Association of Colleges or comparable regional associations.

The school will not accept general (non-course-specific) self-acquired competency credit awarded by other divisions/schools of Indiana University or by other institutions.

Transfer Credit Policy
Courses that were taken at other institutions and that appear similar in either title or objective to the 300- or 400-level (junior and senior) courses offered by the School of Business and Economics will be transferred as undistributed electives and will not be regarded as equivalent unless at least one of the following validation processes has been performed.

  1. Completion of a course review with documented evaluation of the content, level, method of instruction, objectives, etc., used in the course(s) being validated. The evaluation must be performed by an appropriate member of the school's faculty; or
  2. Successful completion of an examination based upon the material covered in that course offered by the school; or
  3. Satisfactory completion and documentation of a subsequent course offered by the school, provided a significant prerequisite relationship between the courses can be demonstrated.
Courses in advanced business subjects, not open to freshmen and sophomores, which have been taken at two-year institutions in the freshman and sophomore years, will not be accepted as equivalents of the courses offered at Indiana University. Consult with the assistant to the director for appropriate validation processes.

Only credits earned at Indiana University will count toward a student's grade point average.

School Grade Requirements
To be certified for graduation, a student must have a minimum average of C (2.0) in all course work, a minimum average of C (2.0) for all courses taken in the basic business and economics core, and a minimum average of C (2.0) in the area of concentration. A student must also have completed ENG W131 Elementary Composition and CSCI A106 Introduction to Computing with a minimum grade of C (2.0). Any course with a number beginning with a zero will not be counted toward graduation requirements.

Probation
Students are automatically placed on probation whenever their cumulative grade point averages are below 2.0.

Dismissal
In the School of Business and Economics, at the discretion of the Graduate-Undergraduate Committee, a student may be dismissed from the school if the student has consistently failed to make progress toward meeting general education, business core, or concentration requirements. Generally, a student on probation will be dismissed if the student is 15 credit points below a 2.0 grade point average, or, if in two consecutive subsequent enrollments, the student fails to make a 2.0 in those two enrollments considered as a unit and adds 10 credit points to the deficiency record.

Furthermore, upon the recommendation of the Graduate-Undergraduate Committee and with the approval of the dean of the School of Business and Economics, any student whose work is unsatisfactory or whose conduct is unethical may be dismissed from the school.

Pass-Fail Option
Business students may elect to take one course each semester with a grade of P (Pass) or F (Fail), with a maximum of two such courses each school year, including summer sessions. The student must exercise the election of this option within the first three weeks of the semester. Limitations on use of the Pass/Fail policy are as follows. School of Business and Economics students may not take any business or economics course Pass/Fail. Also, the Pass/Fail option cannot be used for courses that satisfy the general education requirements (I-VII), which includes the 14 credit hours required for general education electives. The option can only be used for courses that are pure electives taken outside the School of Business and Economics. A grade of P is not counted in the cumulative grade point average, but a grade of F is included. A grade of P cannot subsequently be changed to a grade of A, B, C, or D.

Concentration Declaration
Students may declare a concentration before the beginning of a semester. Any student who has not selected a concentration will be classified as a business administration major and will be expected to follow the program of that concentration.

Business and economics students may choose no more than two concentrations. They must meet all of the requirements for both concentrations. Only one course may be used to satisfy the requirements for both concentrations.

Credit Deadline
All credit of candidates for degrees, except that for the work of the current semester, should be on record at least one month prior to the conferring of the degrees.

Requirements for a Second Bachelor's Degree
The School of Business and Economics offers to holders of a bachelor's degree in schools other than business a second bachelor's degree in business. The requirements are identical to the requirements for the bachelor's degree in business (see succeeding pages).

The candidate may, of course, be exempted from any of those requirements already fulfilled in acquiring the first bachelor's degree.

Normally the holder of a bachelor's degree who wishes to pursue further education is encouraged to become qualified for admission to graduate study. In certain cases, however, a student may be admitted to candidacy for a second bachelor's degree. When such admission is granted, candidates must earn at least 30 additional credit hours in residence and meet the requirements of the School of Business and Economics and of the concentration in which they are candidates. At least 50 percent of the business courses required for a business degree must be earned at Indiana University. Students who have been awarded the B.S. in Business degree at Indiana University may register as special students to meet the requirements of another concentration but cannot be certified for the degree a second time.

Statute of Limitations
Students who are candidates for the Bachelor of Science in Business degree have the right to complete degree requirements specified by the bulletin in effect at the time they matriculated at Indiana University, provided (1) that the necessary courses are available and (2) that no more than 10 calendar years have elapsed since matriculation.

In the event that courses are not available or more than 10 years have elapsed, students must apply to the school to update their programs to the bulletin currently in effect.

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Undergraduate Curriculum

Proper enrollment is the individual responsibility of each student. There are always level prerequisites, and there are frequently course prerequisites for the courses in all business programs. Improper enrollments may be cancelled by the School of Business and Economics at any time and, if credit is earned in such an enrollment, the school may refuse to apply that credit to a degree program or may require enrollment in an additional course.

Level Requirements
Courses numbered 200-299 are open only to students who have completed 24 or more hours of credit applicable toward a degree. Courses numbered 300-499 are open only to students who have completed 56 or more hours of credit applicable toward a degree.

Course Requirements
Before there can be a proper enrollment in any course having prerequisites, the prerequisites must be successfully completed. Concurrent enrollment is not permissible unless specifically stated otherwise.

The undergraduate curriculum in the School of Business and Economics consists of four parts: (1) the general education core, (2) the basic business core, (3) the professional courses for a concentration, and (4) electives to meet distributional and total hours requirements.

The following listing details the courses and credit hours required in each of these areas.

General Education Core Requirements

(62 credit hours)

  1. Communications (15 cr.)
    ENG W131 Elementary Composition (3 cr.)1
    ENG W231 Professional Writing Skills (3 cr.)
    SPCH S121 Public Speaking (3 cr.)
    SPCH S223 Business and Professional Speaking (3 cr.)
    SPCH S440 Organizational Communication (3 cr.)
  2. Mathematics and Science (6 cr.)
    MATH M118 Finite Mathematics (3 cr.)
    Natural science elective (3 cr.)
  3. Social Sciences (6 cr.)
    PSY P102 Introductory Psychology II (3 cr.)
    Social science elective (3 cr.)
  4. Computer Science (9 cr.)
    CSCI A106 Introduction to Computing (3 cr.)
    CSCI A285 Advanced Microcomputer Applications (3 cr.)
    CSCI A348 Mastering the World Wide Web (3 cr.)
  5. Arts and Humanities (9 cr.)
    PHIL P306 Business Ethics (3 cr.)
    A minimum of 6 credit hours selected from the following areas:

    Afro-American studies or minority studies
    Comparative literature
    English (excluding ENG W131 or courses counted in I)
    Fine arts
    History
    Music history and literature (music courses offered by the Department of Creative Arts prefixed M)
    Philosophy (excluding PHIL P306)
    Religious studies
    Speech (excluding SPCH S121 or courses counted in I)
    Theatre and drama
    Second- or third- or fourth-year courses in the following areas:

    French
    Germanic languages
    Spanish
  6. Career Planning (3 cr.)
    BUS X220 Career Perspectives (2 cr.)
    BUS X410 Business Career Planning and Placement (1 cr.)
  7. General Education Electives (14 cr.)
    Courses chosen from throughout the university but excluding School of Business and Economics courses and Division of General and Technical Studies courses.
Basic Business and Economics Core2

(47 credit hours)

Functional Skills
BUS W100 Business Administration Introduction 3 cr.
ECON E103 Introduction to Microeconomics 3 cr.
ECON E104 Introduction to Macroeconomics 3 cr.
ECON E270 Introduction to Statistical Theory for Economics and Business 3 cr.
BUS A201 Introduction to Financial Accounting 3 cr.
BUS A202 Introduction to Managerial Accounting 3 cr.
BUS L201 Legal Environment of Business 3 cr.
BUS F301 Financial Management 3 cr.
BUS M301 Introduction to Marketing Management 3 cr.
BUS P301 Operations Management 3 cr.

Teamwork and Leadership
BUS Z302 Managing and Behavior in Organization 3 cr.
BUS Z442 Leading and Motivating Individuals and Teams 3 cr.
BUS W402 Simulation of Business Enterprise 1 cr.
BUS J402 Administrative Policy—SBI 4 cr.

Technological Skills
BUS K221 Introduction to Information Systems for Business 3 cr.
BUS K321 Management and Information Systems 3 cr.

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Curriculum Concentrations

The undergraduate curriculum in which complete four-year degree programs are offered at IUN is outlined on the following pages and includes (1) business administration and (2) financial information systems (accounting).

Most courses in the School of Business and Economics award 3 credit hours. Full-time students typically enroll in five 3-credit courses per semester; part-time students enroll in two 3-credit courses per semester.

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Business Administration

For students who wish to pursue a broad general program, the business administration curriculum provides a vehicle for organizing their studies. The integrating focus is the responsibility for administering the multiple operations of the business firm as a subsystem within a rapidly changing environmental system. Emphasis is on the processes involved in setting goals for corporate effort, coordinating and controlling multiple programs, and regulating human and material inputs and outputs with varied environments.

Objectives at the undergraduate level are to provide a broad liberal education as a base and to develop proficiency in understanding and solving interrelated business problems.

Course Requirements

Junior and Senior Years
Required courses are BUS Z440; one 3-credit 300- or 400-level international business elective; and three additional 300- or 400-level business and economics courses. These courses allow additional opportunities to gain specialized knowledge in such fields as accounting, economics, finance, management, or marketing. Students are encouraged to consult with faculty in these areas to best meet their professional and educational objectives.

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Financial Information Systems (FIS)

The curriculum prepares students for positions as accountants, auditors, controllers, income tax accountants, financial statement analysts, cost accountants, budget officers, and governmental or institutional accountants. In addition, it equips the prospective business executive with a tool for intelligent analysis, prediction, decision-making, and control.

Financial information systems graduates are encouraged to pursue professional certification as accountants in one or more of the several certification programs available. The CPA designation authorizing an accountant to practice public accounting is the oldest and most widely recognized. The State Board of Public Accountancy of each state administers the Uniform Certified Public Accounting examination. The CIA (Certified Internal Auditor), CMA (Certified Management Accountant), and CFM (Corporate Financial Management) examinations are administered by their respective professional societies. Further details may be obtained from the department.

At the present time, Indiana, as well as 39 other states, has enacted laws requiring 150 hours of college course work to sit for the CPA examination. Graduates of the financial information systems program can satisfy these requirements by taking additional undergraduate course work beyond their degree or by taking a combination of undergraduate and graduate work and obtaining their M.B.A.

Course Requirements

Junior and Senior Years

  1. BUS F494 AND BUS A311
  2. One course from: BUS A312, BUS A325, BUS A328, or BUS A335
  3. One course from: BUS F402 or BUS F420
  4. One elective from courses not taken in B or C.
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Minors in Business Areas

The School of Business and Economics offers the following minors for non-business undergraduate students.

Accounting Minor
This minor is for non-business majors. The requirements are BUS A201, BUS A202, BUS A311, BUS A312, BUS A325. Recommended courses are CSCI A106, ECON E103, ECON E104, PSY P102, SOC S161, PHIL P306, PHIL P150.

Business Administration Minor
This minor is for non-business majors. The requirements are BUS A201, BUS A202, BUS L201, BUS F260, BUS W100 and BUS Z301. Recommended courses are CSCI A106, ECON E103, ECON E104, PSY P102, SOC S161, PHIL P306, PHIL P150.

A student must have a C (2.0) cumulative grade point average in the courses required in any minor. Non-business students must notify the recorder for the division in which their records are located as well as the assistant director in the School of Business and Economics that they are pursuing one of these business minors. Correspondence courses will not be accepted for credit toward any minor. Successful completion of a minor will be indicated on the student's official academic transcript.

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Associate of Science in Business

A program for which students may earn an Associate of Science in Business is offered by the School of Business and Economics in the field of business studies. This program is for those students desiring less than a four-year university education but who, upon completion of two years of university work, will seek greater opportunities than those open to individuals having lesser educational attainments.

The general requirements for the degree program include (1) admission as a regular student to Indiana University and completion of all orientation test requirements; (2) completion of a minimum of 60 credit hours with at least 30 credit hours completed at Indiana University and with at least 15 credit hours at one campus (correspondence study courses do not satisfy these requirements); (3) a cumulative grade point average of C (2.0) or higher. Since the courses required in the degree program are standard university credit courses, students may apply those credits toward an appropriate four-year degree program.

To be certified for graduation, a student must have a minimum of a 2.0 cumulative grade point average in all course work, and a minimum average of C (2.0) for all courses taken in the business core. A student must also have completed ENG W131 Elementary Composition and CSCI A106 Introduction to Computing with a minimum grade of C (2.0). Any course with a number beginning with zero will not be counted toward degree requirements.

For the Associate of Science in Business, the following general education and area concentration courses are required.


Cr. Hrs.
Career Perspectives (BUS X220) 2
Communications (ENG W131) 3
Arts and humanities 6
Social sciences 3
Natural sciences 3
Behavioral sciences (PSY P102) 3
MATH M118 Finite Mathematics 3
Introduction to Computing (CSCI A106) 3
Introduction to Business Administration (BUS W100) 3
Accounting I, II (BUS A201, BUS A202) 6
Economics (ECON E103, ECON E104) 6
Business Law (BUS L201) 3
Statistics (ECON E270) 3
Personal Finance (BUS F260) 3
Introduction to Information Systems for Business (BUS K221) 3
Electives (sufficient to make a total of 60 credit hours) 73

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Postbaccalaureate Certificate in Accounting

The Postbaccalaureate Certificate in Accounting program is intended to provide students with concentrated training in accounting and closely related fields and is designed for those who want to develop proficiency in accounting, an area where there is likely to be an adequate market demand for the next several years.

The program is open to anyone who possesses a bachelor's degree in any field from an accredited college or university. The only requirement for entry is that an official transcript for all undergraduate work must be submitted to the School of Business and Economics. The program is keyed to the needs of a broad spectrum of individuals who wish to move into a field that is both challenging and rewarding. The age range of the participants in the program is higher than that of typical students, running from the early twenties to forties. Enrollment may be either full time or part time. The length of time required to complete this program depends on undergraduate courses already completed. The full range of counseling and placement services of the school is available to certificate students.

Requirements for Admission
Students must have a bachelor's degree in any field from an accredited college or university. An application and application fee plus an official transcript of all undergraduate work must be submitted to the graduate director, School of Business and Economics.

A complete review of undergraduate work will determine the student's plan of study.

Requirements for Graduation
The specific requirements are as follows.

Personal Computing Prerequisite
Students must demonstrate competency in the use of personal computers, particularly in spreadsheet use. Students who do not have these minimum skills will be required to take CSCI A106 Introduction to Computing.

Total of 150 college credit hours.

Accounting (24 credit hours)

Required classes
BUS A311 Intermediate Accounting I 3
BUS A312 Intermediate Accounting II 3
BUS A325 Cost Accounting 3
BUS A328 Introduction to Taxation 3
BUS A424 Auditing 3

An additional 9 credit hours in accounting

Basic Business and Economics Core (24 credit hours)

No more than 6 credit hours in business law and no more than 6 credit hours in computer science.

Transfer Credits
Up to 12 credit hours can be granted for courses taken at other accredited colleges and universities, provided the student submits evidence (for example, catalog descriptions of courses) that the courses are equivalent to those specified in the Postbaccalaureate Certificate in Accounting program. A student who has already successfully completed, whether as an undergraduate or graduate student, any course specified in the program can, at his or her option, repeat the course or take another approved course.

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1 See divisional grade requirements.
2 Students who entered Indiana University Northwest prior to 2002-2004 should refer to the bulletin of the year they entered the university for the graduation requirements applicable to them.
3 Business and economics courses taken are subject to prerequisites specified in the course listings in this bulletin.


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