Recursion and object-oriented programming in Java. Recursion, object-oriented design, inheritance, polymorphism, exception handling, collections.
Prerequisite: 21:198:101 (with a grade of C or better).

The basics of procedural programming in Java. Java primitive data types, loops, control structures, arrays, methods, an introduction to object-oriented programming, using classes and objects, writing classes, encapsulation.
Prerequisite: Fulfillment of mathematics proficiency requirement (21:640:106,107,108, or 109, or by examination). This course fulfills the technology course requirement in the teacher certification program.

Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed.Prerequisite: 29:010:305.

Accounting for mergers and acquisitions, consolidation accounting including accounting for noncontrolling interests, variable interest entities, accounting for goodwill, and the equity method. Accounting for foreign subsidiaries, accounting for foreign currency translation and transactions, and segment and interim reporting.Prerequisite: 29:010:306.

Introduction to basic concepts of federal income taxation as applied to individuals and corporations, including the tax formula, accounting methods, property transactions, income determination, deductions and losses, tax credits, and the alternative minimum tax. Structure of the U.S. tax system and tax law including the tax research process.Prerequisite: 29:010:305.

Advanced application of accounting principles to the accounting and reporting of asset, liability, and equity accounts and financial statements. Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information. The conceptual framework of accounting, current and noncurrent assets and liabilities, stockholders' equity, leases, pensions, earnings per share, deferred taxes, and stock options are included.Prerequisite: 29:010:203 for Intermediate Accounting I. 29:010:305 for Intermediate Accounting II.

Advanced application of accounting principles to the accounting and reporting of asset, liability, and equity accounts and financial statements. Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information. The conceptual framework of accounting, current and noncurrent assets and liabilities, stockholders' equity, leases, pensions, earnings per share, deferred taxes, and stock options are included.Prerequisite: 29:010:203 for Intermediate Accounting I. 29:010:305 for Intermediate Accounting II.

Study of carbon compounds with emphasis on the principal classes of aliphatic and aromatic compounds; molecules and systems of biological interest.

Introduction to the fundamental principles of chemistry.Lec. 3 hrs., rec. 1 hr. Prerequisites: One year of high school chemistry and 21:640:113 for 115, and 21:640:114 for 116.

Introduction to the fundamental principles of chemistry.
Lec. 3 hrs., rec. 1 hr. Prerequisites: One year of high school chemistry and 21:640:113 for 115, and 21:640:114 for 116.