M.P.A. Course of Study

Prerequisites

Core Business Courses:
Principles of Financial Accounting
Finance
Marketing
Operations Management
Microeconomics
Statistics
Business Law
Intermediate Accounting I or equivalent
Cost Accounting

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The Graduate M.P.A. Program

(30 credit hours)

Required Accounting Courses	Credit Hours
A511 Intermediate Accounting II	3
A514 Auditing	3
A515 Federal Taxation	3
A551 Tax Research	1.5
Accounting Electives	4.5
Nonaccounting Business Courses
L503 Advanced Business Law	3
Electives	6
Other Accounting or Nonaccounting Electives	6
Total	30

Note that the student is normally required to complete 15 credit hours of accounting and/or systems course work.

If, as an undergraduate, a student has completed any required course or a potential elective course (or covered the material in a similar course), such a course normally must be replaced by another suitable course. For example, if an undergraduate accounting major has completed a course in auditing or in not-for-profit accounting, such courses normally cannot be repeated as part of the M.P.A. degree program except with approval of the M.P.A. chairperson.

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Learning in a Professional Environment (Supervised Work Experience)

The M.P.A. Program allows students to earn up to 6 credit hours for work experience they obtain while in the program. The work experience, referred to as Learning in a Professional Environment (LIPE) must be approved by the M.P.A. Policy Committee. Qualified work experience normally must be in public accounting. In some circumstances, other work experiences where the student is directly supervised by a CPA(s) or other authorized individual may be approved. To enhance the academic value of these work experiences, LIPE also requires students to attend approved workshops devoted to nontechnical skills demanded of accountants in their professional lives. These workshops examine a variety of topics such as leadership, ethics, time management, supervisory and mentoring skills, customer service and service quality, managing client relations, communications skills, and community service.

To obtain credit hours for this experience, the student must do the following:

• Have the work experience approved.
• Be unconditionally admitted to the M.P.A. Program and have completed one semester of 500-level course work.
• Enroll in A529 Internship in Accounting. (This can be done either during the semester in which the student completes the work or a subsequent semester.) A529 is a pass-fail course and only a grade of S (Satisfactory) or F (Failure) will be issued.
• Generally work at least 160 hours during the semester (e.g., 20 hours per week for 8 weeks or 10 hours per week for 16 weeks during the semester).
• Attend an approved professional skills seminar (generally eight hours scheduled on a Saturday; note that these seminars normally should be done before or during the semester that the work experience is completed).
• Attend two M.P.A. luncheons.
• Attend an "other event" sponsored by the M.P.A. Student Association.

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Grading Systems and Standards

The official grading system of the Kelley School of Business and the grade point values are:

A+ or A	4.0	C	2.0
A–	3.7	C–	1.7
B+	3.3	D+	1.3
B	3.0	D	1.0
B–	2.7	D–	0.7
C+	2.3	F	0.0

No points are assigned for the following grade symbols: I (Incomplete), NC (No Credit), NR (No Report filed by the instructor), S/F (Satisfactory/Failure), or W (Withdrawn).

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Computation of Grade Point Average

Based on the grade point system, a candidate must maintain a minimum cumulative grade point average of 2.75 in all M.P.A. course work to remain in good standing and to complete graduation requirements. The GPA is to be computed after the posting of grades each semester. While the Kelley School of Business will attempt to monitor the GPAs of all M.P.A. students, it is the student's responsibility to know what his or her GPA and status are before enrolling in the following semester. In computing the student's GPA, the following policies apply:

1. In calculating the cumulative GPA, the following course grades are not included:
   • A529 Internship in Accounting (LIPE)
   • Courses not approved for credit
   • Transfer credits
   • Courses not a part of the students M.P.A. curriculum
2. Only courses with grades of C– or higher will count toward the necessary 30 hours for graduation; however, ALL grades (except ineligible course work defined above) are used in computing the GPA.
3. If a D+, D, D–, or F is earned, the hours will NOT count toward graduation, but the grade will be used in calculating the GPA. Unless the course is a required course, the course cannot be repeated for credit. Additional course work to replace the hours and review work will be recommended by the director or chairperson of the program.

Academic Probation

If a student's GPA falls below 2.75 (as determined at the close of the semester) or the student fails to make a C– in a required course, the student is notified in writing and placed on academic probation regardless of the number of credits completed. When the student's cumulative GPA has fallen below 2.75, the student must meet the cumulative 2.75 standard within the next 12 credit hours of course work, which must be completed during the following two semesters (summer I and II are treated as one semester for this purpose). Failure to meet this standard results in dismissal from the program. When a student's cumulative GPA fails to meet the 2.75, it is understood that it may be necessary for a student to complete more than the 30 credit hours normally required to graduate. As explained above, if the student's grade in a required course is below a C–, the student is placed on academic probation and the course should be repeated during one of the following two semesters (including summer sessions). If a student does not achieve a C– or above when the required course is repeated, he or she may be dismissed from the program, subject to review by the M.P.A. Policy Committee. When a student is required to repeat a course, it is understood that it will be necessary for a student to complete more than the 30 credit hours normally required to graduate.

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Pass/Fail Option

M.P.A. students may not enroll in graduate course work for credit toward the M.P.A. degree under the Pass/Fail option other than A529 Internship in Accounting (LIPE).

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Incomplete (I)

An Incomplete indicates that the work is passing as of the end of the semester, but a relatively small part of the course has not been completed. In order to give a grade of I, the faculty member must agree with a request for an Incomplete. The faculty member must file an Incomplete Form stating the reason for the Incomplete, the requirements for completion, and when the course is expected to be completed. An Incomplete not removed within one year of assignment automatically converts to an F.

1. If the work required to remove the Incomplete is not finished before the beginning of the subsequent semester, enrollment in subsequent courses may not be approved. Approval to enroll in a subsequent semester with an I on the record must be obtained from the chairperson of the M.P.A. Program.
2. A candidate cannot reenroll in a course in which a grade of I has been received.
3. A candidate cannot be certified for graduation until his or her record is cleared of all Incompletes in both elective and required course work.

Withdrawal (W)

There are times when the W is an appropriate grade. The W indicates that the course has not been successfully completed and therefore the student may not progress to the next semester's course work.

A W is automatically assigned if withdrawal occurs during the first eight weeks of a regular length semester. After that time, it is necessary to petition to withdraw. If the petition is granted, the student may withdraw and a W will be assigned for the course.

The W is not counted toward the cumulative GPA requirement. Similarly, the credit hours for which the student receives a W are not counted toward completion of the 30 credit hour requirement to complete the program. It should noted that the number of Ws that a student may receive is limited to five during the degree program.

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Courses Taken in the Kelley School of Business

Accounting Courses
Before registering, each student's schedule normally must be authorized by the chairperson (or M.P.A. advisor). A590 Independent Study in Accounting requires the approval of the course instructor.

Combined Graduate and Undergraduate Courses
Some M.P.A. graduate accounting and systems courses (e.g., A511 Intermediate Accounting II, A514 Auditing, A515 Federal Taxation, A523 Business Information Systems) may be combined with undergraduate courses when there are insufficient graduate students to create a separate graduate section of the course. In such a case, M.P.A. students must register for the graduate number of such a course, or the course will not count toward the 30 credit hours required for the M.P.A. degree. In addition, M.P.A. students will normally be required to complete an additional project in the course.

Nonaccounting Business Courses
M.P.A. students normally must complete 6-12 credit hours of nonaccounting graduate business courses (including L503 Advanced Business Law). Acceptable courses do not include the basic business courses that M.P.A. students completed as prerequisites, including F523 Financial Management, M501 Strategic Marketing Management, P501 Operations Management, G511 Microeconomics for Managers, and G512 Macroeconomics for Managers. However, M.B.A. electives are generally available for M.P.A. students. For example, a student may wish to enroll in an advanced finance, management, marketing, operations, or systems course. These courses are normally reserved first for M.B.A. students. Therefore, before enrolling in these courses, the student should have completed any prerequisites and contacted the instructor for his or her approval.

By approval of the M.P.A. director or chairperson, M.P.A. students may enroll in certain upper-division undergraduate business courses for graduate credit. Approval is given where the course serves a particular objective of the student's graduate program. In such a case, the student completes the work required of undergraduate students as well as any additional work designated by the instructor.

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Course Work Taken Outside of the Kelley School of Business

Transfer Credit
Courses in Other IU or Purdue Schools on the IUPUI Campus
Courses at the Kelley School of Business—Bloomington Campus
Audit Policy

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Transfer Credit

Transfer of credit may be requested for courses that meet ALL of the following conditions:

1. The course was for graduate credit only.
2. If taken before entering the IU program, the course was an elective course taken while the student was a regularly enrolled graduate student in a program leading to a masters or similar advanced degree from an accredited institution. If the course was taken in a business school, the program must be accredited by the AACSB (Association to Advance Collegiate Schools of Business).
3. The grade earned was an A or B. Pass/Fail and other such grades are not satisfactory. A grade of B– or lower is not acceptable.
4. The course has not counted and will not count toward another degree at Indiana University or at another institution.

To request transfer of academic credit, an M.P.A. student must (1) complete a Request for Transfer Credit form, (2) attach a course description and syllabus, and (3) file the form and documentation in the M.P.A. Office. The request is forwarded to the appropriate department for a decision. The student will be notified in writing of the decision, which takes a minimum of two weeks.

Approval for transfer credit is conditional upon receipt, by the recorder in the M.P.A. Office, of an official copy of the transcript. Grades received on courses granted transfer credits are not included in the computation of the Indiana University GPA. Please note, if you get LIPE A529 credit, you cannot transfer in credit as well.

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Courses in Other IU or Purdue Schools on the IUPUI Campus

M.P.A. students may enroll in elective courses offered by other units on the IUPUI campus with the approval of the M.P.A. chairperson and the other unit. For example, courses may be taken in the School of Law after appropriate permission forms have been completed. Normally, only graduate courses may be taken unless the M.P.A. chairperson approves such a course.

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Courses at the Kelley School of Business—Bloomington Campus

M.P.A. students may enroll in courses offered by the KSB on the Bloomington campus with the approval of the M.P.A. chairpersons on both campuses.

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Audit Policy

Auditing of 500-level M.P.A. courses is permitted with approval of the M.P.A. chairperson and the course instructor. Audited courses do not count toward the M.P.A. degree.

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M.P.A. Candidate Status

Candidate in Good Standing
Academic Probation Status
Dismissal
Code of Student Ethics
Academic Misconduct

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Candidate in Good Standing

Any M.P.A. degree candidate that maintains a minimum cumulative GPA of 2.75 at the close of each semester is considered "in good standing."

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Academic Probation Status

If a student's GPA falls below 2.75 (as determined at the close of the semester) or if the student fails to make a C– in a required course, the student is notified in writing and placed on academic probation regardless of the number of credits completed. When the student's cumulative GPA has fallen below 2.75, the student must meet the cumulative 2.75 standard within the next 12 credit hours of course work, which must be completed during the following two semesters (summer I and II are treated as one semester for this purpose). Failure to meet this standard results in dismissal from the program. When a student's cumulative GPA fails to meet 2.75, it is understood that it may be necessary for a student to complete more than the 30 credit hours normally required to graduate.

As explained above, if the student's grade in a required course is below a C–, the student is placed on academic probation, and the course should be repeated during one of the following two semesters (including summer sessions). If a student does not achieve a C– or above when the required course is repeated, he or she may be dismissed from the program, subject to review by the M.P.A. Policy Committee. When a student is required to repeat a course, it is understood that it will be necessary for a student to complete more than the 30 credit hours normally required to graduate.

Failure to meet the enrollment and/or the minimum GPA requirement results in automatic dismissal from the program.

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Dismissal

Dismissal will result from one of the following situations:

1. A probationary candidate who fails to meet the conditions of probation (e.g., failure to receive a C– in a required course).
2. A candidate whose cumulative GPA falls below the required minimum of 2.75 and fails to meet the 2.75 cumulative requirement within the next 12 credit hours of course work, which must be completed during the following two semesters. (For this purpose, summer I and summer II are considered a single semester).
3. A candidate who does not complete all requirements within the seven-year limit, which begins in the first semester the student enrolls in a course that would count toward the M.P.A. degree.

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Code of Student Ethics

Indiana University regulations governing the actions and interactions of members of the university community are intended to enhance the values that must be maintained in the pursuit of the university's purposes and goals of preserving, improving, increasing, transmitting, and applying knowledge. These values include freedom of inquiry, commitment of searching for the truth, the exercise of critical judgment, intellectual honesty, freedom for the open expression of ideas and opinions with limits that protect the rights of others, respect for the views and the dignity of other persons, and openness to constructive change.

The Indiana University Code of Student Rights, Responsibilities, and Conduct defines student rights and responsibilities, including individual rights in the areas of freedom from unlawful sexual harassment, racial harassment, and harassment based on sexual orientation. This code exists as a guide for students, faculty, and staff and is available from the M.P.A. office or from the Office of the Dean of Students.

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Academic Misconduct

Indiana University, like all academic institutions, exists for the advancement of knowledge, the pursuit of truth, the development of students, and the promotion of the general well-being of society. Free inquiry and free expression are indispensable to the attainment of these goals. Students are expected to exercise their freedom to learn with responsibility and to respect the general conditions that maintain such freedom. The university has developed the following general regulations concerning student conduct that safeguard the right of every individual student to exercise fully the freedom to learn without interference.

The university may discipline a student for academic misconduct defined as any activity that tends to compromise the academic integrity of the institution and undermine the educational process. Academic misconduct includes, but is not limited to, cheating, including unauthorized cooperation or the use of unauthorized material in preparing an assignment to be graded, fabrication, plagiarism, interference, violation of course rules, facilitating academic dishonesty, and all other acts of academic misconduct as defined by the IU Code of Student Rights, Responsibilities, and Conduct.

The university may also discipline a student for acts of personal misconduct occurring on university property, including falsifying emergency warnings; release of access codes for university resources; lewd, indecent, or obscene conduct; unauthorized entry; damage to university or property belonging to others; sexual or racial harassment; verbal abuse; and all other acts of personal misconduct as defined by the Code of Student Rights, Responsibilities, and Conduct.

A faculty member who believes that a student has engaged in any form of academic dishonesty shall initiate the following process:

1. Hold an informal conference with the student to discuss the matter and include information on both the act and the information upon which the allegation is based. The student must be given an opportunity to respond to the allegation of misconduct.
2. If the faculty member concludes that the student did commit the act of misconduct, the faculty member is authorized to impose an appropriate academic sanction related to the particular course involved.
3. The faculty member is required to report the matter promptly in writing to the student, the dean, the chairperson of the M.P.A. Program, and the dean of students.
4. The student has the right to appeal the faculty member's decision that the student committed the act of misconduct, the faculty member's decision to impose a particular academic sanction, or the decision of the dean of students to impose an additional sanction. The appeal must be filed in writing within five days of receiving written notice of the sanction.

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A Typical M.P.A. Program of Study

Prerequisites
Core Business Courses
  (Accounting, Business Law, Finance, Marketing, Economics,
  Operations Management, and Statistics)
Intermediate Accounting I
Cost Accounting

Accounting Core*

Auditing (A514)	3 cr.
Introduction to Taxation (A515)	3 cr.
Tax Research (A551)	1.5 cr.
Intermediate Accounting II (A511)	3 cr.
Learning in a Professional Environment   (Work experience and intensive seminars or   accounting electives) (A529)	3 cr.

Other Accounting Courses

3 cr.

Accounting Elective	3 cr.
Accounting Elective	1.5 cr.

Nonaccounting Business or   Other Approved Graduate-Level Courses

3 cr.

Advanced Business Law (L503)	3 cr.
Business Elective	3 cr.
Elective (Business or other approved graduate course)	3 cr.
TOTAL	30 cr.*

* If a required course is fulfilled by previous course work, it must be replaced by a suitable elective. Students may earn 3 credit hours for LIPE or alternatively register for 3 credit hours of other accounting courses.

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