Courses
Business
- BUS–A 201 Introduction to Financial Accounting (3 cr.) P: A100; sophomore standing. Provides balanced coverage of the mechanics, measurement theory, and economic context of financial accounting. Strikes a balance between a preparer’s and a user’s orientation, emphasizing that students must understand both how transactions lead to financial statements (preparer’s orientation) as well as how one can infer transactions given a set of financial statements (user’s orientation). Relies on current real-world examples taken from the popular business press. The first part of the course introduces students to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. The second part of the course covers the elements of financial statements, emphasizing mechanics, measurement theory, and the economic environment. Students cannot receive credit for both A201 and A200.
- BUS–A 202 Introduction to Managerial Accounting (3 cr.) P: A100; sophomore standing. The course covers the concepts and issues associated with the accounting and the management of business. Particular emphasis is given to understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior. Credit not given for both A202 and A200.
- BUS–A 311 Intermediate Accounting I (3 cr.) P: A201 and A202. Provides students with a thorough understanding of the theoretical foundations underlying financial reporting, revenue recognition, and the matching of expenses; financial statement presentation; and accounting for assets. The course’s primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Another goal is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
- BUS–A 312 Intermediate Accounting II (3 cr.) P: A311. Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders’ equity, and preparation of cash-flow statements. The course’s first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. The course’s second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
- BUS–A 325 Cost Accounting (3 cr.) P: A201 and A202. Conceptual and procedural aspects of management and cost accounting. Product costing, cost control over projects and products, decision making, profit planning, quantitative modeling, activity-based management, and computer applications.
- BUS–A 328 Introduction to Taxation (3 cr.) P: A201 and A202. C: X302. This course examines the fundamentals of federal income taxation. Primary emphasis is on a basic understanding and awareness of the tax law as it applies to individuals. Includes an overview of the taxation of corporations, partnerships, and estates and trusts. The course introduces students to tax research and the various sources of tax law, including the Internal Revenue Code, regulations, administrative pronouncements, and case law.
- BUS–A 335 Fund Accounting (3 cr.) P: A201 and A202. Financial management and accounting for nonprofit-seeking entities such as municipal and federal governments, schools, and hospitals.
- BUS–A 337 Computer-Based Accounting Systems (3 cr.) P: A311 and S302. Impact of modern computer systems on analysis and design of accounting information systems. Discussion of tools of systems analysis, computer-based systems, and internal controls and applications. Focus on microcomputer use.
- BUS–A 380 Professional Practice in Accounting (1-3 cr.) P: F301, M301, and P301; junior or senior standing in major area and consent of undergraduate program chairperson. Application filed through the coordinator of internships. Students receive work experience in cooperating firms or agencies. Comprehensive written report required.
- BUS–A 424 Auditing (3 cr.) P: A312; I-Core; senior standing. This course provides students with an understanding of (1) the auditing environment and professional ethics, (2) audit reports and the conditions under which alternatives are used, (3) basic auditing concepts, (4) audit evidence and documentation, (5) analytical reviews, (6) the audit risk model, (7) review and documentation of internal controls, (8) audits of cycles, (9) statistical sampling, and (10) audit objectives and audit procedures for mechanized systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing.
- BUS–A 437 Advanced Managerial Accounting (3 cr.) P: A325; I-Core; senior standing and consent of instructor. Objective of course is to provide students with advanced managerial accounting knowledge and skills. Emphasis is on strategic decision making and management control systems. Students will provide case analyses and presentations.
- BUS–A 490 Independent Study in Accounting (1-3 cr.) P: consent of undergraduate program chairperson and instructor. 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.
- BUS–D 301 The International Business Environment (3 cr.) P: ECON E201 and E202 or equivalent, minimum of junior standing, or consent of instructor. Economic environment for overseas operations. Governmental policies and programs that affect international business. Economic and political philosophies around the world; patterns of government-business relationships. Economic development and business activities in differing political and cultural environments.
- BUS–D 302 International Business: Operation of International Enterprises (3 cr.) P: BUS D301, minimum of junior standing, or consent of instructor. International dimensions of marketing, finance, accounting, taxation, and personnel, with an emphasis on management decisions and implementation. Analytical framework for decision making in a multinational context.
- BUS–F 260 Personal Finance (3 cr.) Financial problems encountered in managing individual affairs, family budgeting, installment buying, insurance, home ownership, and investing in securities. No credit for Kelley School of Business students when taken concurrently with or after the Integrative Core.
- BUS–F 301 Financial Management (3 cr.) P: BUS A100, BUS A201, BUS A202, BUS K201, BUS L203, BUS X100, BUS X103 or BUS X203, and X 204; COMM R110; ECON E201, ECON E202, and ECON E270; ENG W131; and MATH M118 and MATH M119. Part of the Integrative Core, along with P301 and M301. Broad survey of finance for all business students. Provides a conceptual framework of a firm’s investment, financing, and dividend decisions; includes working capital management, capital budgeting, and capital structure strategies.
- BUS–F 303 Intermediate Investments (3 cr.) P or C: F305, A310; I-Core. Part of the finance core. Provides a rigorous treatment of the core concepts of investments for finance majors. Covers equity securities, fixed income securities, derivative securities, and international investments. Makes extensive use of spreadsheet modeling to implement financial models. Serves as a foundation for all 400-level finance electives.
- BUS–F 304H Honors Financial Management (3 cr.) P: Students must meet the Option II admission criteria to take the Integrative Core courses, including course, GPA, and grade requirements. R: Business student of junior or senior standing. Section authorization is required. The course provides a conceptual framework of a firm’s investment, financing, and dividend decisions; includes working capital management, capital budgeting, and capital structure strategies.
- BUS–F 305 Intermediate Corporate Finance (3 cr.) P: F301. Part of the finance core. Provides a rigorous treatment of the fundamental concepts of corporate finance for finance majors. Covers capital budgeting, the valuation of firms, and capital structure and payout policies. Serves as a foundation for all 400-level finance electives.
- BUS–F 365 Personal Financial Planning (3 cr.) P: F301. General course oriented toward theory and application of personal financial planning topics, with focus on the process of accumulating and protecting wealth, with the goal of obtaining financial independence. Time value of money exercises and money management tools are utilized. Other topics examined include personal insurance issues, investments in private and public securities, retirement planning, and estate planning.
- BUS–F 446 Bank and Financial Intermediation (3 cr.) P: F305 and A310; I-Core; senior standing. The main topics are: (1) the economic role of financial intermediaries, with an emphasis on commercial banks; (2) the evolution of markets in which banks and other financial intermediaries operate; and (3) the regulation of commercial banks and other financial institutions.
- BUS–F 490 Independent Study in Finance (1-3 cr.) P: consent of undergraduate program chairperson and instructor. 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.
- BUS–F 494 International Finance (3 cr.) P: F301. A study of the international financial markets in which firms operate and of financial management in an international environment. Topics include exchange rates, international arbitrage, exchange rate risk management, international financing and diversification, and multinational capital budgeting.
- BUS–J 401 Administrative Policy (3 cr.) P: I-Core; senior standing. Administration of business organizations: policy formulation, organization, methods, and executive control.
- BUS–L 203 Commercial Law I (3 cr.) P: sophomore standing. The purpose of this course is to examine the legal framework for business activity and to explore how to manage that framework in a rapidly changing legal environment. The areas of the law studied include contracts, torts, employment law, intellectual property, forms of business enterprises, and the legal regulation of business competition. Credit is not given for both L201 and L203.
- BUS–M 300 Introduction to Marketing (3 cr.) P: A200, K201, L203, ENG W131, and MATH 110 or higher-level math course. Offered to students for a minor in business. Examination of the market economy and marketing institutions in the United States. Decision making and planning from the manager’s point of view; impact of marketing actions from the consumer’s point of view. No credit toward a degree in business.
- BUS–M 301 Introduction to Marketing Management (3 cr.) P: BUS A100, BUS A201, BUS A202, BUS K201, BUS L203, BUS X100, BUS X103 or BUS X203, BUS X204, COMM R110, ECON E201, ECON E202, ECON E270, ENG W131, MATH M118, and MATH M119. Part of the Integrative Core, along with F301 and P301. Marketing planning and decision making examined from firm’s and consumer’s points of view; marketing concept and its company-wide implications and integration of marketing with other functions. Market structure and behavior and their relationship to marketing strategy and implementation.
- BUS–M 303 Marketing Research (3 cr.) P: M301. Focuses on the role of research in marketing decision making. Defining research objectives, syndicated and secondary data sources of marketing information, exploratory research methods, survey research design, experimental design, and data analysis.
- BUS–M 402 Marketing Channels (3 cr.) P or C: M303 or consent of instructor; I-Core; senior standing. Marketing channels analyzed as organized behavior systems. Focuses on the institutional structure, relationships, and functions of channels of distribution. Franchising, vertical integration, and vertical channel agreements also are emphasized.
- BUS–M 405 Buyer Behavior (3 cr.) P or C: M303 or consent of instructor; I-Core; senior standing. Description and explanation of consumer behavior. Demographic, socioeconomic, psychographic, attitudinal, and group influences on consumer decision-making. Applications to promotion, product design, distribution, pricing, and segmentation strategies.
- BUS–M 415 Advertising and Promotion Management (3 cr.) P or C: M303 or consent of instructor; I-Core; senior standing. Basic advertising and sales-promotion concepts. The design, management, and integration of a firm’s promotional strategy. Public policy aspects and the role of advertising in marketing communications in different cultures.
- BUS–M 419 Retail Management (3 cr.) P or C: M303 or consent of instructor; I-Core; senior standing. 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.
- BUS–M 426 Sales Management (3 cr.) P or C: M303 or consent of instructor; I-Core; senior standing. Emphasizes the activities and problems of field sales management. Includes organizing the sales force, recruiting, training, compensation, motivation, sales techniques, forecasting, territory design, evaluation, and control. Lectures and case studies.
- BUS–M 450 Marketing Strategy (3 cr.) P: M303, one advanced marketing course; I-Core; and senior standing; restricted to students in the marketing concentration. Ideally taken in the student’s last semester. Capstone course for marketing majors. Draws on and integrates courses previously taken. Focuses on decision problems in marketing strategy and policy design, as well as and application of analytical tools for marketing and decision making.
- BUS–M 490 Independent Study in Marketing (1-3 cr.) P: consent of undergraduate program chairperson and instructor. 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.
- BUS–P 300 Introduction to Operations Management (3 cr.) P: BUS A200, BUS K201, BUS L203, ENG W131, and MATH 110 or higher-level math course. Offered to students for a minor in business. The operations function is concerned with the activity associated with the production of goods and services. Provides an overview of operating decisions and practices in both manufacturing- and service-oriented firms. While no attempt is made to cover any particular area in depth, standard terms and concepts required to communicate effectively with operating personnel are introduced. No credit toward a degree in business.
- BUS–P 301 Operations Management (3 cr.) P: BUS A100, BUS A201, BUS A202, BUS K201, BUS L203, BUS X100, BUS X103 or BUS X203, BUS X 204, COMM R110, ECON E201, ECON E202, ECON E270, ENG W131, MATH M118, and MATH M119. A survey course concerned with the production and distribution of goods and services. Part of the Integrative Core, along with F301 and M301. Examines how a firm produces and delivers its goods and services, with consistent and acceptable levels of quality, in a cost-effective manner. The discussion covers a wide range of interrelated issues including quality and process improvement, forecasting, planning, resource management, customer service, scheduling, and layout and process design. A semester-long team project is the primary activity used to integrate the three core courses.
- BUS–S 302 Management Information Systems (3 cr.) P: K201. Overview of management information systems (MIS) within a business context, with emphasis on end-user computing. Covers MIS theory and practice as they relate to management and organization theories; current trends in MIS; managerial usage of information systems; computer hardware, software, and telecommunications; information systems for marketing, finance, accounting, and other business areas; systems development process; and the role of microcomputers. Provides experiential learning by exposure to various decision-support tools for microcomputers.
- BUS–S 310 Systems Analysis and Design (3 cr.) P: F301, M301, and P301; S307 or concurrent. 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. This is the first in a two-course sequence (with S410) that addresses the multiphased 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.
- BUS–W 311 New Venture Creation (3 cr.) P: F301, M301, and P301. 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.
- BUS–W 430 Organizations and Organizational Change (3 cr.) P: Z302; I-Core; senior standing. 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 appropriateness of intervention strategies and techniques, barriers to change, organizational analysis, and evaluation of formal change programs.
- BUS–W 490 Independent Study in Business Administration (1-3 cr.) P: consent of undergraduate program chairperson and instructor. 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. Comprehensive written report required.
- BUS–X 100 Business Administration: Introduction (3 cr.) Business administration from the standpoint of the manager of a business firm operating in the contemporary economic, political, and social environment. No credit for Kelley School of Business students when taken concurrently with or after the Integrative Core.
- BUS–X 103 Business Learning Community (1 cr.) Authorization required. This course is designed to assist students to be successful at the university and to develop skills and competencies that will enable them to perform well in courses offered by the Kelley School of Business. Each learning community has an instructional team that is led by a faculty member and includes a student mentor, an academic advisor, and a librarian. The instructional team structures the learning environment to provide participants with as much academic support as possible.
- BUS–X 203 Independent Study in Community Service Learning (1-3 cr.) P: sophomore standing. Authorization required. Independent study course for students intending to apply to the Kelley School of Business and who have 26 or more credit hours. Students will participate in an online library research program, survey and analyze written works on business ethics and societal responsibility, and participate in a group social learning project that involves multiple visits to elementary schools. Credit not given for both X103 and X203.
- BUS–X 204 Business Communications (3 cr.) P: ENG W131 or equivalent with grade of C or higher. Theory and practice of written communication in business; use of correct, forceful English in the preparation of letters, memoranda, and reports.
- BUS–X 220 Career Perspectives (2 cr.) P: sophomore standing. Assists students in constructing their academic programs and postcollege plans. Students are involved in group interaction with managers, senior executives, faculty, junior or senior student mentors, alumni, and community leaders. Students use data from tests and exercises to consider career options as they relate to such topics as globalization, total quality management, workforce diversity, leadership theory, and volunteerism.
- BUS–X 405 Topical Explorations in Business (1-3 cr.) Specific topic to be announced as the course is offered.
- BUS–Z 302 Managing and Behavior in Organizations (3 cr.) P: junior standing. 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.
- BUS–Z 404 Effective Negotiations (3 cr.) P: Z340 and Z302; I-Core; senior standing. Exposure to the concepts of negotiations in both the national and international environments, including negotiation strategies and tactics, influence, third-party intervention, audience effects, nonverbal communication, and ethical and cultural aspects. Case studies, simulations, and guest speakers will be used throughout the course.
- BUS–Z 443 Developing Employee Skills (3 cr.) P: Z340; I-Core; senior standing. Focuses on skills that relate to the acquisition and/or identification of knowledge, skills, and abilities among job applicants or current employees. Students will learn how to identify individuals who currently possess the knowledge, skills, and abilities (KSA) required to be effective members of contemporary organizations and how to identify specific training needs and formulate and implement programs designed to address observed KSA deficiencies.
- BUS–Z 445 Human Resources Selection (3 cr.) P: Z340; I-Core; senior standing. The ability to evaluate applicants and predict their future performance is a critical function in any organization that wishes to have a competitive edge over other firms. This course will provide students with an understanding of the technical components of selection, including how to determine which applicant characteristics should be examined, what procedures should be used to gather information, and how that information should be combined to identify qualified job applicants.