IUPUC Campus Bulletin 2014-2016

Accounting

• BUS-A 201 Introduction to Financial Accounting (3 cr.) P: BUS X100. 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.

• BUS-A 202 Introduction to Managerial Accounting (3 cr.) P: BUS A201. 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.

• BUS-A 311 Intermediate Accounting I (3 cr.) 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: Bus 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: Bus 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: Bus A202. 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 Government and Non-Profit Accounting (3 cr.) P: Bus A311 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: BUS A311 and ECON E280. 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 424 Auditing (3 cr.) P: Bus A312 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: BUS A325. 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.

Economics

• ECON-E 201 Introduction to Microeconomics (3 cr.) E201 is a general introduction to microeconomic analysis. Discussed are the method of economics, scarcity of resources, the interaction of consumers and businesses in the market place in order to determine price, and how the market system places a value on factors of production.

• ECON-E 202 Introduction to Macroeconomics (3 cr.) An introduction to macroeconomics that studies the economy as a whole; the levels of output, prices, and employment; how they are measured and how they can be changed; money and banking; international trade; and economic growth.

• ECON-E 280 Applied Statistics for Business and Economics I (3 cr.) P: MATH M118 or M119 or 15300 or 16500. Summary measures of central tendency and variability. Basic concepts in probability and important probability distributions. Sampling, sampling distributions, and basic estimation concepts such as confidence interval, estimation, and hypothesis testing.

• ECON-E 281 Applied Statistics for Business and Economics II (3 cr.) P: ECON-E 280. Balanced coverage of statistical concepts and methods, along with practical advice on their effective application to real-world problems. Topics include simple and multiple linear regression, time-series analysis, statistical process control and decision making.

Finance

• BUS-F 255 Business - Variable Title (1-3 cr.) Course is designed to assist students in successfully managing their personal finances through the development of skills and competencies that will enable the student to make good financial decisions. Topics include the four categories of money, personal financial statements, money management tools, and understanding credit.

• BUS-F 301 Financial Management (3 cr.) P: BUS A202, BUS W200, ECON E280. 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: BUS F301. 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 305 Intermediate Corporate Finance (3 cr.) P: BUS 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 420 Equity and Fixed Income Investments (3 cr.) P: BUS-F301. A detailed examination of the management of equity and fixed income investments. The analysis of individual securities, the formation of these securities into portfolios, and the use of derivative securities to modify the return/risk profiles of more traditional stock and bond portfolios will be discussed.

• BUS-F 421 Derivative Securities and Corporate Risk Management (3 cr.) P: BUS-F301. Advanced treatment of options, futures, and other derivative securities. Detailed description of the entire spectrum of derivative products. Theoretical and numerical valuation of derivative securities. How corporate risk managers use derivatives to hedge exchange rate risk, interest rate risk, commodity risk, credit risk, etc.

• 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: BUS 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.

General Business

• BUS-D 301 The International Business Environment (3 cr.) P: BUS W200, ECON E201 and E202. 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. 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-J 401 Administrative Policy (3 cr.) P: BUS X390, last semester of enrollment Administration of business organizations: policy formulation, organization, methods, and executive control.

• BUS-J 404 Business and Society (3 cr.) P: BUS-Z 302, senior standing. Examines major ethical theories as a basis for analyzing ethical behavior in the business environment. Investigates such issues as economic competition, discriminatory practices, manipulation of power, environmental conservation, and organizational cultures.

• BUS-P 301 Operations Management (3 cr.) P: BUS W200 and ECON E281. 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-P 421 Supply Chain Management (3 cr.) P: BUS-P 301. Focuses upon the material planning and execution systems used to manage the flow of material in the distribution and manufacturing stages of the supply chain. Topics include computer/software systems for demand management and forecasting techniques; inventory control systems for distribution channels; materials and capacity requirements; planning systems in manufacturing; and scheduling and order dispatching systems.

• 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.

• BUS-X 103 Business Learning Community (1 cr.) 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 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 390 Integrative Experience (3 cr.) P: BUS-F301, BUS-M301, and BUS-P301. Integrative Experience is a unique learning experience that integrates knowledge and skills from three critical functions of the business enterprise: finance, marketing and operations. Managers of firms and organizations big and small need to understand the interrelated dynamics of all three functions in order to be successful, highly valued managers (and for their firms to be successful, highly valued enterprises). An integrated business simulation is the primary tool used to analyze, integrate, and synthesize the management of a business in a team environment.

• BUS-X 483 Undergraduate Internship in Business (1-6 cr.) P: prerequisite course is dependent on category of internship: BUS-A 311 for accounting, BUS-F 301 for finance, BUS-M 301 for marketing, BUS-Z 302 for management Professional practice internship focused on one or more business concentration areas. Proposal form submitted through the Division office. Students receive work experience in cooperating firms or agencies. Comprehensive written reports required. Permission required.

Management

• BUS-W 200 Business Management (3 cr.) P: BUS-X 100. Business administration and management from the standpoint of a business firm operating in the contemporary economic, political, and social environment.

• BUS-W 430 Organizations and Organizational Change (3 cr.) P: BUS Z302. 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-Z 302 Managing and Behavior in Organizations (3 cr.) P: BUS W200. 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 440 Personnel-Human Resource Management (3 cr.) P: BUS-Z 302. Nature of human resource development and utilization in American society and organizations, government programs and policies, labor force statistics, organizational personnel departments, personnel planning, forecasting, selection, training, and development. Integration of government and organizational human resource programs.

• BUS-Z 443 Developing Employee Skills (3 cr.) P:  or C: BUS Z440 . 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: or C: Z440 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.

• BUS-Z 447 Leadership, Teamwork, and Diversity (3 cr.) P: BUS-Z 302 In this course, students develop a "toolkit" of leadership behaviors to use in a variety of situations, when those working with and/or for them need to be motivated toward a common good, particularly when that work involves the use of teams made up of diverse individuals.

Marketing

• BUS-M 300 Introduction to Marketing (3 cr.) P: 26 credit hours. 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 W200 and ENG W231. 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: Bus 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 401 International Marketing (3 cr.) P: BUS M301. Covers world markets, their respective consumers, and their political/economic marketing environments. Examines the marketing issues required to meet the product, promotion, price, and distribution demands of a world market. Although the course has a global orientation, issues specific to exporting are discussed.

• BUS-M 405 Consumer Behavior (3 cr.) P: BUS M301. 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: BUS M301. 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: BUS M301. 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: BUS M301. 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: Bus M405, P or C: BUS M303. 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.