BACHELOR DEGREE-COMPLETION PROGRAM
The accounting bachelor degree-completion program typically includes 61-85 credit hours, depending on coursework transferred and whether prebusiness cornerstone and foundation courses must be taken. To determine availability of a course for a particular semester, refer to the class schedule.
MGT 140 Introduction to Business—3 credits.
A survey course to acquaint the students with functions performed by business and the role business activities play in our society. Note: Not open to upper-class College of Business majors.
BUS 180 Business Information Tools—3 credits.
The purpose of this class is to help students develop critical-thinking and problem-solving skills. The course uses integrated projects and other learning assignments to develop proficiency in applying information management and communication tools to analyse simple and complex business problems. Students also develop proficiency in and an understanding of professionalism in the use of information tools for written, oral, and visual business communication. Prerequisites: BUS 100 or MGT 140 or MUS 204.
BUS 201 Principles of Accounting I—3 credits.
An introduction to financial accounting and how statements are used for decision making. Emphasis is placed on asset and liability measurement, reporting, and income determination. Prerequisites: 24 earned credits or consent of Department Chairperson.
BUS 202 Principles of Accounting II—3 credits.
An introduction to managerial accounting and how accounting information is used in managerial decision making. Topics include cash flow statements; budgeting; financial performance evaluation; managerial decision making; and product costing. Prerequisites: BUS 201
BUS 205 Business Statistics I—3 credits.
An introductory business statistics course. Topics include graphical concepts, measures of central tendency and dispersion, basic probability concepts, random variables, central limit theorem, and hypothesis testing and confidence intervals. Learning is assisted by statistical software applications. The emphasis is on problem solving for decision making. Prerequisites: BUS 180; and Math 115 or Math 131.
BUS 263 Legal Environment and Business—3 credits.
An introduction to topics of interest to business persons, including product liability and consumer protection, workers rights and protection, organization and regulation of business ethics, and the judicial system. Prerequisites: sophomore standing.
ECON 200 Principles of Macroeconomics—3 credits.
Presents the essential features of the field of macroeconomics to convey an understanding of how a market economy functions at the aggregate level. Major elements include: national income accounting, unemployment, inflation, investment, aggregate demand and supply, the monetary system, stabilization policy, economic growth, and international trade.
ECON 201 Principles of Microeconomics—3 credits.
Presents the essential features of the field of microeconomics to explain the nature and function of markets, and the behavior of households and firms in the market context. Major elements include: opportunity cost, supply and demand analysis, consumer theory, theory of the firm, and market structure.
BUS 221 Introduction to Management Information Systems—3 credits.
A survey of the field of information systems within the business context with emphasis in system analysis and design, the strategic use of information systems, e-business, decision support, telecommunications management, data management, information systems architectures, and the management of end-user computing. Prerequisites: BUS 100, 180.
BUS 305 Business Statistics II—3 credits.
This course continues the coverage of mathematical and statistical concepts begun in 205. Students place an emphasis on problem solving for decision making as they cover applications of calculus, linear and multiple regression, forecasting methods, and decision analysis. Students will use spreadsheets and statistical software. Timely and topical applications will be incorporated in this class. Prerequisites: BUS 205 and Math 115 or a calculus course.
BUS 311 Business Finance—3 credits.
The methods utilized by corporations in securing and utilizing capital, capital structure, and characteristics of alternative forms of capital. Prerequisites: Admitted to the Scott College of Business; BUS 202; ECON 201; BUS 305.
BUS 351 Introduction to Operations Management—3 credits.
This course is designed to give an introductory survey of the management of a business' operations function, covering the design, planning, and control of manufacturing and service operations. Prerequisites: Admitted to the Scott College of Business; BUS 202; ECON 201; BUS 305.
BUS 361 Principles of Marketing—3 credits.
Survey of the entire field of marketing. Emphasis on the areas of products, pricing, distribution, and promotion. Prerequisites: Admitted to the Scott College of Business; BUS 202; ECON 201.
BUS 371 Management and Organizational Behavior—3 credits.
Overview of the management processes and functions in organizations, including a study of the behavior of individuals in organizations, interpersonal communications, and organizational theory. An appreciation of the role of management in an organization's success. Prerequisites: Admitted to the Scott College of Business; BUS 202; ECON 201.
BUS 401 Senior Business Experience—3 credits.
The senior business experience is a capstone course in both the Scott College of Business and an upper division integrative elective course in Foundational Studies. While focusing on the theory and practice of strategic management, students integrate the foundation and functional areas of business and synthesize their business education with their foundational studies experience. Prerequisites: BUS 263, 311, 321, 351, 361, 371, and a minimum of at least 78 credits, including foundational studies courses. Foundational Studies Credit: [FS 2010: Integrative Upper-Division Elective]
ACCT 301 Financial Accounting I—3 credits.
A study of the theoretical framework for accounting principles and procedures, the application of GAAP, and accounting for current assets, fixed assets, and revenue recognition. Prerequisites: BUS 202 with a C grade or better or consent of Department Chairperson.
ACCT 302 Financial Accounting II—3 credits.
A continuation of accounting principles and theory with emphasis on accounting for: intangible assets, liabilities, stockholder’s equity, investments, income taxes, compensation, leases, and derivatives. Prerequisites: ACCT 301 with a C grade or better or consent of Department Chairperson.
ACCT 311 Cost Accounting—3 credits.
Purposes and methods of cost accounting as used for planning and control. Budgets, standards, and profitability analysis. Job-order, process, and standard cost accounting systems. Prerequisites: BUS 202 with a grade of C.
ACCT 313 Accounting Systems—3 credits.
The study of fundamental technology concepts and internal control objectives associated with evaluating accounting information systems including basic business cycles, electronic commerce, communication networks, and database modeling as well as auditing computer based information systems. Prerequisites: BUS 202 with a grade of C or better.
ACCT 404 Introduction to Federal Income Taxation—3 credits.
Federal tax accounting for individuals. The nature and timing of gross income, exclusions, and deductions is emphasized. The impact of corporations, partnerships, and property transactions on the individual is covered. The structure of the Internal Revenue Code, regulations, and court decisions in the framework of tax research is also covered. Prerequisites: 12 credits of accounting with a C grade or better or consent of Department Chairperson. Note: Open to graduate students. Graduate students are required to do additional work of a research nature.
ACCT 415 Auditing Theory and Practice—3 credits.
Auditing with emphasis on standards, scope of audits, workpapers, audit reports, ethics, and an emphasis on concepts which enable the student to understand the philosophy and environment of auditing. Prerequisites: ACCT 302 and 313 with a C grade or better, or consent of Department Chairperson.
ACCT 350 Fraud Examination—3 credits.
The purpose of this course is to: educate the student about both the pervasiveness of the causes of fraud and white-collar crime in society; explore, in detail methods of fraud detection, investigation, and prevention; and increase the student's ability to detect material financial statement fraud. Prerequisites: ACCT 315 or 301 or permission of department chairperson.
ACCT 405 Advanced Federal Income Taxation—3 credits.
An advanced course in principles of federal taxation dealing with property transactions, partnerships, corporations, and S corporations. Prerequisites: 12 credits of accounting with a C grade or better or consent of Department Chairperson. Note: Open to graduate students. Graduate students are required to do additional work of a research nature.
ACCT 411 Contemporary Issues in Cost and Managerial Accounting—3 credits.
The course examines current literature on profit planning, control, and the behavioral aspects of accounting. Special emphasis will be placed on the multiple cost data provided by a multipurpose cost accounting information system and used for various decision-making purposes. Prerequisites: ACCT 311 with a C grade or better consent of Department Chairperson.
ACCT 450 Occupational Fraud—3 credits.
This course increases the student's ability to better understand what occupational fraud is and how it is committed, prevented, and resolved. This course is concerned with examining the three main categories of occupational fraud: asset misappropriation, corruption, and the issuance of misleading financial statements. During the semester, the student will learn various prevention, detection, and investigation strategies used in fighting fraud. Prerequisites: ACCT 301 or 315.
Indiana State Online Students Residing Outside of Indiana: Each of the states has its own approval processes for out-of-state institutions offering online degrees. While Indiana State University endeavors to offer all of its programs to as wide an audience as possible, all ISU online programs may not be available in all states. Currently, online programs are not offered in the state of Massachusetts. To check the status of programs available in a particular state, visit program availability.
The Catalog of Indiana State University is the document of authority for all students. The requirements given in the catalog supersede information issued by any academic department, program, college, or school. The University reserves the right to change the requirements at any time.
Last updated 12 May 2015