IUPUC Campus Bulletin 2021-2022

Accounting

• BUS-A 201 Introduction to Financial Accounting (3 cr.) P: BUS X100 with a minimum grade of C-. Permission required for online section. 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 with a minimum grade of C-. 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.) P: BUS A202 with a minimum grade of C-. 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 with a minimum grade of C-. 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 with a minimum grade of C-. 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 with a minimum grade of C-. 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 Accounting for Government and Not-For-Profit Entities (3 cr.) P: BUS A311 with a minimum grade of C-. Financial management and accounting for nonprofit-seeking entities such as municipal and federal governments, schools, and hospitals.

• BUS-A 337 Accounting Information Systems (3 cr.) P: BUS A311 and BUS K201 or ECON E280 (all with a minimum grade of C-). 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 and Assurance Services (3 cr.) P: BUS A312 with a minimum grade of C-. 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. 

Economics

• ECON-E 201 Introduction to Microeconomics (3 cr.) An analysis of evolution of market structure using the concepts of supply and demand, opportunity cost, and marginal analysis. Applications include a variety of concurrent microeconomic issues.

• ECON-E 202 Introduction to Macroeconomics (3 cr.) An introduction to macroeconomics which studies the economy as a whole; the level 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 270 Introduction to Statistical Theory in Business and Economics (3 cr.) P: BUS K201 and MATH M118, MATH M119, MATH 15300, or MATH 16500 (all with a minimum grade of C-). This course reviews basic concepts of probability and statistics, using them to study the properties of statistical samples, summary statistics for those samples and their use to test statistical hypotheses. It also studies basic statistical decision theory and the use of statistical techniques to study relationships between variables: regression and correlation analysis, analysis of variance.

Finance

• BUS-F 151 Personal Finances of the College Student (1 cr.)

  Introduction to the basic planning tools and concepts for college-age financial literacy.  Emphasis on financial decisions and challenges facing a typical college student.  Topics include, careers, goal setting, budgeting, tax planning and credit, including options for financing higher education.  Foundation of the Financial Literacy Curriculum.

• BUS-F 152 Basic Financial Planning and Investment (1 cr.)

  Introduction to the basic planning tools and concepts for financial literacy into adulthood and retirement.  Emphasis on analyzing, selecting and managing investments over a lifetime.  Topics include, time value of money, financial statements, retirement objectives, and investing in various financial assets.  Part of the Financial Literacy Curriculum.
  

• BUS-F 251 Managing Personal and Financial Risk (1 cr.) Introduction to the basic planning tools and concepts for effective risk management. Emphasis on determining, analyzing and managing lifestyle and career factors contributing to financial risk. Exploration of uses, suitability and advantages of various insurance products for major risks. Part of the Financial Literacy Curriculum. 

• BUS-F 301 Financial Management (3 cr.) P: BUS-A 202, BUS-J 211 OR BUS-W 200. An overview of the essentials of corporate finance needed to compete effectively in an increasingly global environment. Topics include financial statement analysis, long-term planning, time value of money, discounted cash flow, behavioral finance, risk and cost of capital, capital budgeting, and ethics. Provides an introduction to the practice areas of finance and challenges students to develop a curiosity for how tools of finance are used in business and investments, and in life.

• BUS-F 303 Intermediate Investments (3 cr.) P: BUS F301 with a minimum grade of C-. 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.  

• BUS-F 305 Intermediate Corporate Finance (3 cr.) P: BUS F301 with a minimum grade of C-. Provides a rigorous treatment of the core concepts of corporate finance. Covers capital budgeting, the valuation of firms, capital structure choices and payout policies. Makes extensive use of spreadsheet modeling to implement financial valuation models.  

• BUS-F 420 Equity and Fixed Income Investments (3 cr.) P: BUS-F 301, ECON-E 270 OR ECON-E 281. A detailed examination of the management and valuation of equity and fixed income securities. The analysis of individual securities, the grouping 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-F 301, ECON-E 270 OR ECON-E 281. This course provides an in-depth examination of the institutional details of the derivative security markets and derivative security valuation. Additionally, speculative and risk management uses of derivatives are studied in detail.

• BUS-F 446 Bank and Financial Intermediation (3 cr.) P: BUS-F 303 with a minimum grade of C-. This course covers the broad area of financial intermediation. The main topics studies are (i) the economic role of financial intermediaries--with an emphasis on commercial banks; (ii) the management of financial intermediaries; (iii) the regulation of commercial banks and other financial institutions.

• BUS-F 494 International Finance (3 cr.) P: BUS F301 with a minimum grade of C-. Covers the international dimension of both investments and corporate finance. Develops strategies for investing internationally, estimating a corporation's exposure to real exchange rate risk, adjusting to client preferences and home currencies, evaluating performance, and hedging risk. Also covers international capital budgeting, multinational transfer pricing, and international cash management.

General Business

• BUS-D 101 Introduction to International Relations (3 cr.) Introduces the practice and study of international relations. Topics covered include history and diverse theoretical perspectives on international relations and basic concepts like anarchy, sovereignty and balance of power. Course will also examine a variety of perspectives from Economics, Film, Literature, Political Science, among others. No prior knowledge is assumed. PUL=5

• BUS-D 301 The International Business Environment (3 cr.) P: BUS D101, ECON E201 and ECON E202 (all with a minimum grade of C-). 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.

• BUS-J 401 Administrative Policy (3 cr.) P: BUS X390 with a minimum grade of C-. P or C: Experiential Learning course. Spring/summer grads must take BUS-J 401 during final semester, fall grads may take in summer or fall of final year. Permission Required.  Strategic planning; environmental analysis; internal analysis; policy formulation; organization methods; and executive control. Contemporary case studies are used to develop action-oriented plans affecting long-run consequences of both national and international operations of the firm. 

• BUS-J 404 Business and Society (3 cr.) P: BUS Z302 with a minimum grade of C- and Senior Standing. Major ethical theories are examined in order to provide a basis for analyzing ethical behavior in the business environment. Such issues as economic competition, discriminatory practices, manipulation of power, environmental conservation, and organizational cultures are investigated. 

• BUS-K 201 The Computer in Business (3 cr.) Introduction to the role of computers and other information technologies in business. Provides instruction in both functional and conceptual computer literacy. Introduction to the basic concepts of computer use and current technological innovation in social and business environments. Topics include technology and organizational change, telecommunications, privacy in the information age, and business security on the Internet. Functional computer literacy includes use of a spreadsheet (Excel), a relational database (Access), and electronic communications software (e-mail and internet browsers), as well as the applications of these skills to solve a variety of business problems. 

• BUS-K 353 Business Analytics & Modeling (3 cr.) P: ECON-E 270 OR ECON-E 281. High quality information is the key to successful management of businesses. Despite large quantity of data that is collected by organizations, managers struggle to obtain information that would help them in decision making. Data mining or predictive analytics is the use of machine learning algorithms to find patterns of relationships between data elements in large and noisy data sets, which can lead to actions that accrue organizational benefits, for example, by reduction of costs, enhancement of revenue and better management of business risks. Compared to traditional statistics, which often provide hindsight, the field of predictive analytics seeks to find patterns and classifications that look toward the future. By finding patterns previously not seen, predictive analytics not only provides a more complete understanding of data but also is the basis for models that predict, thus, enabling managers to make better decisions. This portion of the course will focus primarily on two areas. First, the introduction of data mining techniques appropriate for time series data and second, the integration of data mining techniques into the areas of spreadsheet modeling and optimization.

• BUS-X 100 Business Administration: Introduction (3 cr.) Permission required for online section in the Fall term. 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 Division of Business. 

• BUS-X 204 Business Communications (3 cr.) P: P: ENG-W 131 with a minimum grade of C-. Theory and practice of written communication in business; use of correct, forceful English in preparation of letters, memoranda, and reports.

• BUS-X 220 Professional Practice (2 cr.) P: BUS-X 204 with a minimum grade of C-. Introduces students to the process of career planning and development through self-assessment, exploration of business options, and early planning and goal setting.

• BUS-X 390 Integrative Experience (3 cr.) P: BUS F301, BUS M301, and BUS P301 (all with a minimum grade of C-). 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 405 Topical Explorations in Business (2-3 cr.) P: or C: BUS-D 101 or BUS-X 100 with a minimum grade of C- and Senior Standing. Permission Required. Specific topic announced as the course is offered. Typically used for Overseas Study Tours.

• BUS-X 483 Undergraduate Internship in Business (1-6 cr.) P: Dependent on category of internship: BUS A311 for accounting, BUS F301 for finance, BUS H310 for health services administration, BUS M301 for marketing, BUS Z302 for management or innovation management. Permission required. Professional practice internship focused on one or more business concentration areas. Students must submit online internship proposal form by deadlines listed in the schedule of classes. Students receive work experience in cooperating firms or agencies. Comprehensive written reports required. 

• BUS-X 497 Undergraduate Research Project in Business (1-3 cr.) P: Dependent on category of internship: BUS A311 for accounting, BUS F301 for finance, BUS H310 for health services administration, BUS M301 for marketing, BUS Z302 for management or innovation management. Permission Required. Supervised student research project in one or more business concentration areas. Students must submit research proposal form by deadlines listed in the schedule of classes. Students collaborate with a faculty mentor to define, propose and complete a research project with potential opportunities to exhibit or present their work on campus, at a conference, and/or via publication in a professional business journal. Formal proposal and permission required.

Health Services Administration

• BUS-H 310 Health Care in America (3 cr.) P: BUS W200 and ECON E202 (all with a minimum grade of C-).

  This course provides an introduction to the U.S. health care system, providing the student with an overview of its overall structure and functions. A goal of the course is to describe and explain the political, economic and social factors that influence the provision of health care in America, a highly complex industry. The history of health care in the United States will be explored and will be used to frame the variety of roles and functions within the different segments of the health care industry.

• BUS-H 321 Principles of Epidemiology (3 cr.) P: BUS H310 with a minimum grade of C-.

  This course covers basic epidemiology principles, concepts, and procedures useful in the surveillance and investigation of health-related states or events.  Communicable and chronic disease risk factors will be discussed, along with data acquisition, analysis techniques, and current published epidemiological studies. 

• BUS-H 331 Community Health (3 cr.) P: BUS H310 with a minimum grade of C-.

  Introduction to public health, and services provided to citizens and educators by official and voluntary health agencies.

• BUS-H 341 Legal Aspects of Health Care Administration (3 cr.) P: BUS H310 with a minimum grade of C-.

  This course provides an introduction to the regulatory, legal, and ethical issues related to the U.S. health care industry.  Topics include reimbursement issues, utilization review, HIPAA, patient rights, liability and malpractice, long-term regulatory issues, federal, state, and local statues. 

• BUS-H 431 Health Care Reimbursement (3 cr.) P: BUS H310 with a minimum grade of C-.

  This course covers health insurance products and managed care approaches to the financing and delivery of health care services. Students explore reimbursement and payment methodologies. Students examine forms, processes, practices and the roles of health information professionals. Students discuss concepts in insurance, third-party and prospective payments, and managed care organizations.

• BUS-H 445 Quality Management in Health Care (3 cr.) P: BUS H310 with a minimum grade of C-.

  This course will involve an exploration of the technical, managerial and organizational issues that are important in understanding and implementing quality management systems in health service organizations.

• BUS-H 450 Health System Administration (3 cr.) P: BUS H341 and BUS H431 (all with a minimum grade of C-).

  The purpose of this course is to emphasize the development and execution of key strategic leadership practices required of successful organizational leaders in health care administration, with recognition of the strengths and abilities of each individual student.  The focus of this course is to create opportunities for students to practice their leadership expertise and other acquired skills by promoting an environment that fosters learning from shared experiences and feedback from leaders in the field.

Management

• BUS-J 211 Foundations of Integrated Business Decision Making (3 cr.) P: or C: BUS-X 220 with a minimum grade of C-. This course builds on foundation material in Introduction to Business Administration by applying management principles to integrated business decision-making regarding products, marketing, production, resources, and outcomes in a basic competitive gamification.

• BUS-W 411 Innovation and Design Thinking (3 cr.) P: Business Major with Junior or Senior Standing. Permission Required. The ability to innovate and bring new products and services to the marketplace are critical success factors for non-government organizations, local and regional businesses, and multinational enterprises.  Design Thinking is an iterative problem-solving process focused on synthesizing the needs of people, the technical feasibility of an idea, and its overall business viability. 

• BUS-W 430 Organizations and Organizational Change (3 cr.) P: BUS Z302 with a minimum grade of C-. This course focuses on analysis and development of organizational theories and change practices, with emphasis on environmental dependencies, sociotechnical systems, structural design, organization culture, and managerial performance in complex systems.  We address issues in organizational change, such as appropriateness of intervention strategies and techniques, barriers to change, organizational analysis, and evaluation of formal change programs.  Using a design thinking methodology, we emerge strategies to strengthen the organizational effectiveness of people, processes, technology and communication. 

• BUS-Z 302 Managing and Behavior in Organizations (3 cr.) P: BUS-J 211 OR BUS-W 200. 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 Z302 with a minimum grade of C-. 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 with a minimum grade of C-. 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: BUS Z440 with a minimum grade of C- if taken as a prerequisite. 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 Z302 with a minimum grade of C-. 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 301 Introduction to Marketing Management (3 cr.) P: BUS-J 211, BUS-X 204 OR ENG-W 231. 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 with a minimum grade of C-. 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 with a minimum grade of C-. 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 with a minimum grade of C-. 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 Integrated Marketing Communications (3 cr.) P: BUS M301 with a minimum grade of C-. 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 432 Digital Marketing (3 cr.) P: BUS M301 with a minimum grade of C-. Emphasizes the need for today's marketers to be well-versed on the fundamentals of digital marketing and its impact on the field of marketing as a whole. Students will finish with an understanding of how to research, execute, test and measure a successful digital marketing campaign. Lectures and case studies. 

• BUS-M 450 Marketing Strategy (3 cr.) P: BUS M303 and BUS M405 (all with a minimum grade of C-). 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.

Supply Chain

• BUS-P 301 Operations Management (3 cr.) P: BUS-J 211 OR BUS-W 200, ECON-E 270 OR ECON-E 281.

  A survey course concerned with the production and distribution of goods and services. Topics include: inventory management, demand forecasting, aggregate production planning, materials requirements planning, shop scheduling, project management, quality control, and layout and process design. 

• BUS-P 330 Project Management (3 cr.) P: BUS P301 with a minimum grade of C-.

  This course will introduce the student to the full range of project management topics, concerns, problems, solution methods and decision processes. These areas include: project selection, project organizational structures, negotiation, project planning, project scheduling and resource loading, project budgeting, project monitoring and control project auditing, and project termination. 

• BUS-P 356 Lean Six Sigma (3 cr.) P: BUS P301 with a minimum grade of C-.

  Introduce undergraduate business students to the Lean Six Sigma methodology and related statistical tools at the green belt level of competency, and to equip those students to become significant contributors on lean six sigma projects in the future.  

• BUS-P 421 Supply Chain Management (3 cr.) P: BUS P301 with a minimum grade of C-.

  This course focuses on the strategic design of supply chains with a particular focus on understanding customer value. Supply chain strategy examines how companies can use the supply chain to gain a competitive advantage. Students develop the ability to conceptualize, design, and implement supply chains aligned with product, market, and customer characteristics. The course approaches supply chain management from a managerial perspective and introduces concepts in a format useful for management decision making including using case analysis, team-based learning and business presentations.

• BUS-P 429 Operations Processes (3 cr.) P: BUS P301 with a minimum grade of C-. This course involves the analysis of internal business processes fundamental to the efficient operation of any firm including product creation. The course emphasizes the process flow method using three measures of process achievement: throughput (the rate of product delivery), flowtime (the time it takes to deliver that product), and inventory. Computational analysis using simulation is emphasized. Since changes are usually done within the context of a project, skills in the management of projects are also developed in the course. Value chain and lean management concepts related to reductions in process variability, time, and waste will be emphasized in the course. Topics include: Little's Law; the uses of inventory; the importance of time-based competition; Bottleneck analysis; Process design principles; Static process analysis; Value chain analysis; Process variability and quality; and managing the change process.

• BUS-P 431 Supply Chain Management: Logistics and Distribution (3 cr.) P: BUS P421 with a minimum grade of C-. This course is designed to equip students with a comprehensive understanding of the logistics function within a world economy. SCM coordinates both information and material. Logistics is the combination of transport, storage and control of material from the raw material supplier, through all facilities, to the end customer and includes the collection of returns and recyclable material. The course encompasses both the qualitative and quantitative aspect of logistics management. It describes existing logistical practices in a global economy and examines ways and means to apply logistics principles to achieve competitive advantage. Topics include: Transportation modes; Carrier selection; Transportation costing; Developing lean logistics strategies that integrate services; Design and management of the warehouse/distribution network; Transportation planning and execution (domestic and international); IT systems in logistics including RFID; Material handling and packaging systems; and Reverse logistics.

• BUS-P 450 Special Topics in Supply Chain Management (3 cr.) P: BUS P421 with a minimum grade of C-.

  This course covers a variety of important topics within supply chain management including supplier development, value analysis / value engineering, negotiations, and additive manufacturing.

• BUS-P 481 Supply Chain Planning and Analytics (3 cr.) P: BUS P421 with a minimum grade of C-. This course focuses on planning tools for managing demand and supply in a supply chain. A fundamental concern for many supply chain managers is to maintain sufficient levels of inventory so that customer demand can be met in a timely fashion.