Indiana University Online and Distance Education School of Continuing Studies

The course covers the process of capturing and recording economic events that underlie accounting reports. Particular emphasis is placed on the process of generating financial reports: source documents, original entries, special journals, ledgers, adjusting entries, closing entries, and financial statement preparation. The course provides students with the foundation necessary for higher-level accounting courses.

A201 - Introduction to Financial Accounting

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). First part of the course introduces sutdents to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. 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. Prerequisite: A100 or concurrent.

A233 - Intermediate Healthcare Accounting

Practical solutions to more difficult accounting problems arising in day-to-day hospital business operations. Uniform hospital accounting and statistics, credits and collections, third-party reimbursements, payroll accounting, inventory accounting, long-term debt and fund raising, hospital financial statements, mechanized accounting, and hospital investments. NOTE: Online course requires Microsoft Word. Prerequisite: A201 or one semester of college-level beginning accounting or the equivalent.

A325 - Cost Accounting

Enables the student to prepare, use, and critically evaluate management accounting information for purposes of planning and control, product costing, and performance measurement evaluation. Prerequisites: A201, A202.

A328 - Introduction to Taxation

This course examines the fundamentals of federal income taxation. Primary emphasis is on basic understanding and awareness of the tax law as it applies to individuals but includes an overview of the taxation of corporations, partnerships, 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. NOTE: Because of the nature of the course material, no extensions of the one-year time limit for completion of the course will be granted to students enrolled in A328. Note: Online course requires Microsoft Word and Adobe Acrobat Reader. Prerequisites: A201, A202.

A333 - Health Care Budgeting and Cost Analysis

Budgeting and cost analysis as tools to aid hospital management. Three basic methods of hospital cost analysis, third-party reimbursement formulas. Budgeting procedures illustrated are appropriate for those with no prior budgeting experience, some budgeting experience, and considerable budgeting experience. NOTE: Online course requires Microsoft Word. Prerequisite: A233 or one year of college-level accounting or the equivalent in experience.

A335 - Fund Accounting

Financial management and accounting for non-profit-seeking entities such as municipal and federal government, schools, and hospitals. Prerequisites: A201, A202.

A339 - Advanced Income Tax

Advanced aspects of the income taxation of corporations, partnerships, and S corporations. Note: Online course requires Microsoft Word and Adobe Acrobat Reader. Prerequisites: A328.

A422 - Advanced Financial Accounting

Generally accepted accounting principles as applied to partnerships, business combinations, branches, international operations, and not-for-profit organizations. Particular emphasis is given to consolidated financial statements. Prerequisite: A312.

A424 - Auditing

Objectives of course are to provide 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 mechanical systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing. Prerequisite: A312.

D301 - The International Business Environment

Online only. The national and international environmental aspects of international business. Examines the cultural, political, economic, systemic, legal-regulatory, trade, and financial environments and how they affect the international business activities of firms in the United States and in selected other countries. NOTE: Course requires Microsoft Word. Prerequisite: Junior standing.

F260 - Personal Finance

Financial problems encountered in managing individual affairs: family budgeting, installment buying, insurance, home ownership, and investing in securities. No credit for juniors and seniors in the IU School of Business.

F301 - Financial Management

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. A financial calculator is recommended. Prerequisites: A100, A201, A202, K201, L201, X100, X103, X204; Communication and Culture C121; Economics E201, E202, E370; English W131; Mathematics M118, M119.

J401 - Administrative Policy

Administration of business organizations: policy formulation, organizations, methods, and executive control. Prerequisites: F301, M301, P301, Z302, X420, and senior standing.

L201 - Legal Environment of Business

Emphasis on the nature of law through examining a few areas of general interest, such as the duty to avoid harming others (torts), the duty to keep promises (contracts), and government regulation of business. The same textbooks are used in L303. NOTE: Online course requires Microsoft Word. Prerequisite: Sophomore standing.

L303 - Commercial Law II

Focuses mainly on the law of ownership, forms of business organization, commercial paper, and secured transactions. For accounting majors and others desiring a broad yet detailed knowledge of commercial law. The same textbooks are used in L201. NOTE: Online course requires Microsoft Word. Prerequisite: L201.

L350 - Online Law

Focuses on the management of legal problems that arise from the use of the Internet and other interactive computer networks. The goals of the course are to increase students' awareness of the legal issues that arise in a variety of online contexts, familiarize students with the legal frameworks that are evolving in the U.S. and other legal systems to resolve those issues, and guide students in strategies for managing the legal risks inherent in communicating and doing business online.

M300 - Introduction to Marketing

Offered for students with a formal minor in business who may be majoring in apparel merchandising and interior design, journalism, telecommunications, or sports marketing and management. Examination of the market economy and marketing institutions in the United States. Decision making and planning from the manager's point of view and impact of marketing actions from the consumer's point of view. No credit given toward a degree in business. Prerequisites: A200 or A100/A201-A202.

P301 - Operations Management

A survey course concerned with the production and distribution of goods and services. Examines how a firm produces and delivers its goods and services, with consistent and aceeptable 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. Prerequisites: A100, A201, A202, K201, L203, X100, X103, X204; Communication R110; Economics E201, E202, E270; English W131; Mathematics M118, M119.

X100 - Introduction to Business

Business administration from the standpoint of the manager of a business firm operating in the contemporary economic, political, and social environment. No credit for juniors or seniors in the IU School of Business.

X204 - Business Communication

This course explores the theory and practice of written and oral communication in business. Students learn strategies for effectively communicating in a variety of business contexts including letters and reports. Students must have access to the World Wide Web and are required to record their speeches on videocassettes or DVDs. Prerequisite: English W131 or the equivalent.

Z300 - Organizational Behavior and Leadership