Sep 27, 2024

2022-2023 University Catalog

2022-2023 University Catalog [ARCHIVED CATALOG]

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Accounting
	ACC 2000 - Special Study for Lower Division Students (1-3) Individual or group investigation, research, studies, or surveys of selected problems. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ACC 2070 - Financial Accounting for Decision Making (3) Introduction to financial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods, use of AIS-generated information, including financial statements in decision making by investors, creditors, and other users external to the organization. Prerequisite(s): CIS 101, CIS 1010 , or PCPT. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course, Service Course
	ACC 2080 - Managerial Accounting for Decision Making (3) Introduction to managerial accounting and accounting information systems (AIS), including basic concepts, limitations, tools and methods. Use of AIS-generated information to support the internal decision-making functions of an organization. Prerequisite(s): ACC 2070 ; or ACC 207 and ACC 207A. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Note(s): For credit, both segments are to be successfully completed. Course Category: Major Course, Service Course
	ACC 2990 - Special Topics for Lower Division Students (1-3) Group study of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Lecture, Seminar Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 2990A - Special Topics for Lower Division Students Activity (1-3) Group study of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Activity Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 2990L - Special Topics for Lower Division Students Laboratory (1-3) Group study of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 3110 - Intermediate Accounting I (3) Fundamental financial accounting concepts that underlie U.S. generally accepted accounting principles (GAAP) and international financial reporting systems (IFRS), and their application to the basic financial statements, revenue recognition, fair-value accounting and assets. Prerequisite(s): C or better in ACC 2070 or ACC 207/ACC 207A; ACC 2080 or ACC 208/ACC 208A; EC 2201 or EC 201; EC 2202 or EC 202; GE Area A2; FRL 2013 or FRL 201; MAT 1250 or MAT 125, MAT 114 and MAT 115, or MAT 1140 ; and STA 1200 or STA 120. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 3120 - Intermediate Accounting II (3) Fundamental financial accounting concepts that underlie U.S. GAAP and IFRS, and their application to liabilities, equity, and special topics including income taxes, leases, pensions, share-based compensation, EPS, accounting changes, error corrections, and cash flows statement. Prerequisite(s): C or better in ACC 3110 , or ACC 311 and ACC 312; and GWT, CPU 4010 , or CPU 401. Component(s):* Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Note(s): The enforcement of the Graduation Writing Assessment Requirement has been temporarily suspended per a Chancellor’s Office memorandum. Course Category:* Major Course
	ACC 3210 - Cost Accounting (3) Accounting information for management of all types of business entities including cost concepts; cost accumulation and analysis; product costing; master and flexible budgeting; standard costing and variance analysis; responsibility accounting; decision making and relevant information; and pricing decisions and analysis. Prerequisite(s): C or better in ACC 2070 or ACC 207/ACC 207A; ACC 2080 or ACC 208/ACC 208A; EC 2201 or EC 201; EC 2202 or EC 202; GE Area A2; FRL 2013 or FRL 201; MAT 1250 or MAT 125, MAT 114 and MAT 115, or MAT 1140 ; and STA 1200 or STA 120. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4000 - Special Study for Upper Division Students (1-3) Individual or group investigation, research, studies, or surveys of selected problems at advanced level. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ACC 4122 - Financial Accounting and Analysis (3) Dual Listed as: ACC 5122 Understanding essential financial accounting standards (U.S. GAAP and IFRS) and FASB Conceptual Framework from both preparer’s and user’s perspectives. Prerequisite(s): C or better in ACC 2070 or ACC 207/ACC 207A; ACC 2080 or ACC 208/ACC 208A; EC 2201 or EC 201; EC 2202 or EC 202; FRL 2013 or FRL 201; MAT 1250 or MAT 125; and CIS 101, CIS 1010 , or PCPT. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Note(s): Not open to accounting majors. Course Category: Service Course
	ACC 4131 - Advanced Financial Accounting (3) Advanced financial accounting topics in corporation and partnership accounting including consolidations, derivatives of financial instruments, foreign currency transactions and translation, interim reporting and disclosures. Prerequisite(s): C or better in ACC 3120 or ACC 313. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4211 - Advanced Cost Accounting (3) Advanced cost accounting techniques focusing on activity-based-costing; cost allocation issues and customer profitability; service department cost allocations; accounting for spoilage, rework, and scrap; inventory costing and management; cost behavior; transfer pricing; divisional performance measurement; and capital budgeting. Prerequisite(s): C or better in ACC 3210 or ACC 307. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4221 - Controllership (3) Supervision and dissemination of financial and managerial information, taxation, and any other required reporting to diverse users, including management, stockholders, creditors (e.g., banks and suppliers), stock exchanges, employees, customers, U.S. government agencies (e.g., the Securities and Exchange Commission, Internal Revenue Service, Department of Commerce, Department of Labor, and the Federal Trade Commission), and state and other agencies. Prerequisite(s): C or better in ACC 3110 , or ACC 311 and ACC 312; and C or better in ACC 3210 or ACC 307. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4310 - Introduction to Taxation (3) Dual Listed as: ACC 5310 Fundamental principles of income taxation leading to the preparation of federal tax and state returns, including tax determination, gross income, deductions, property transactions, depreciation, employee expenses, self-employed deductions and Passive Activity Losses. Course emphasizes written and oral communication skills and tax research. Prerequisite(s): C or better in ACC 3110 , or ACC 311 and ACC 312; and GWT, CPU 4010 , or CPU 401. Component(s):* Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Note(s): The enforcement of the Graduation Writing Assessment Requirement has been temporarily suspended per a Chancellor’s Office memorandum. Course Category:* Major Course
	ACC 4321 - Advanced Taxation (3) Federal and international taxation of legal entities (corporations, partnerships, fiduciaries, tax-exempt organizations), including credits; accounting methods and periods; organization and applicable taxation concepts of these entities. Course emphasizes development of written and oral communication skills, tax research and tax return preparation. Prerequisite(s): C or better in ACC 4310 or ACC 431. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4331 - Tax Procedure and Research (3) Procedural aspects of dealing with the Internal Revenue Service, including administration procedures governing tax controversies; rights and obligations of taxpayers and tax practitioners. Coverage of tax research methodology, including case studies, and communication of research results. Prerequisite(s): C or better in ACC 4310 or ACC 431. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4341 - Service Learning in Taxation (2) Federal and state individual income tax-return preparation for elderly and low-income taxpayers at supervised sites, such as through the IRS Voluntary Income Tax Assistance (VITA) program. Provides students with an introduction to procedural steps of dealing with the IRS. Prerequisite(s): Instructor Consent. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4351 - Supervisory Service Learning in Taxation (1) Emphasis on the supervisory role in the Volunteer Income Tax Assistance program (return-preparation). Involvement in assisting student tax preparers and taxpayers with ‘real world’ tax preparation issues providing a diverse learning experience. Prerequisite(s): ACC 4341 and Instructor Consent. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once
	ACC 4361A - Service Learning in Taxation - LITC (2) Quality experiential learning experience in the field of taxation as clinicians representing low-income taxpayers in our community. Assist taxpayers in IRS examination and collection matters, including audits, offers-in-compromise, penalty abatements, innocent spouse claims, appeals, Tax Court cases, etc. Provide community outreach and education regarding tax obligations and benefits to persons with limited English proficiency. Prerequisite(s): ACC 4310 and consent of instructor. Pre or Corequisite(s): ACC 4331 . Component(s): Activity Contact Hour(s): 1 two-hour activity Grading Basis: Graded Only Repeat for Credit: May be taken multiple times Repeat for Credit Limit: 1 Minimum - Maximum Units: Total credit limited to 4 units, with a maximum of 2 units per semester. When Offered: F, Sp, Su Course Category: Major Course, Service Course
	ACC 4411 - Accounting Internship (1-3) On-the-job training in accounting involving new university-level learning experiences. Experiences may be useful as a basis for senior projects. Prerequisite(s): Director of Internship Program consent. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times Repeat for Credit Limit: 2 Minimum - Maximum Units: Total credit limited to 3 units. Note(s): Maximum of 3 units of Career Emphasis may be satisfied by internship. Course Category: Major Course
	ACC 4421 - Internship in Public Accounting (1-3) On-the-job training with a CPA firm in phases of auditing or public accounting. The experience must be new to the student. Analytical reports of work accomplished by each student are made periodically to the faculty coordinator. Units of college credit granted are dependent on departmental approval. Prerequisite(s): Director of Internship Program consent. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once Minimum - Maximum Units: Total credit limited to 1 - 3 units each. Note(s): Maximum of 3 units of Career Emphasis may be satisfied by internship. Course Category: Major Course
	ACC 4510 - Accounting Information Systems (3) Dual Listed as: ACC 5510 Role, design, implementation, and management of the accounting information system as a subset of the management information system. Interface between accountants and computer specialists. Short case studies. Prerequisite(s): C or better in ACC 3110 or ACC 311; and GWT, CPU 4010 , or CPU 401. Component(s):* Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Note(s): The enforcement of the Graduation Writing Assessment Requirement has been temporarily suspended per a Chancellor’s Office memorandum. Course Category:* Major Course
	ACC 4511 - Advanced Accounting Information Systems (3) Elements of accounting information systems emphasizing conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements. Utilization of database approaches to design and develop complex data systems; use of Microsoft Access to query data, and write reports for various case assignments. Prerequisite(s): ACC 4510 or ACC 304. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4530 - Analytics in Accounting (3) Dual Listed as: ACC 5530 Analysis of data as it pertains to Accountants. Focuses on analytic techniques for decision making and examination of “big data” involving accounting information. Hands-on experience to develop skills with select software tools used in data analytics for accounting professionals. Prerequisite(s): C or better in ACC 3120 or ACC 313; ACC 3210 or ACC 307; ACC 4310 or ACC 431; ACC 4510 or ACC 304; ACC 4810 or ACC 419; CIS 3100 or CIS 310. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4611 - Senior Project I (1-2) Familiarization with sources of data and academic literature for research-oriented projects: problem identification and analysis, research methodology, application of report writing tools and techniques under the faculty supervision. Project(s) must involve research and/or field study and formal writing. Prerequisite(s): C or better in ACC 3110 ; or ACC 311 and ACC 312. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4621 - Senior Project II (1-2) Selection and completion of one or more project(s) under faculty supervision. Project(s) are research-oriented and typical of problems which graduates may be required to solve in future occupations. Project(s) must involve library research and/or field study and formal writing. Prerequisite(s): C or better in ACC 4611 or ACC 461. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4711 - Governmental and Not-for-Profit Accounting (3) Budgetary and fund accounting as applied to municipalities, other governmental units, and institutions operating as not-for-profit entities Prerequisite(s): C or better in ACC 3110 ; or ACC 311 and ACC 312. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4810 - Auditing (3) Dual Listed as: ACC 5810 Auditing standards and procedures used by assurance auditors including types of audit reports; internal controls; audit evidence; professional responsibilities and legal liabilities; and standards of reporting financial information. Prerequisite(s): C or better in ACC 3110 , or ACC 311 and ACC 312; C or better in TOM 3020 or TOM 302; and GWT, CPU 4010 , or CPU 401. Component(s):* Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Note(s): The enforcement of the Graduation Writing Assessment Requirement has been temporarily suspended per a Chancellor’s Office memorandum. Course Category:* Major Course
	ACC 4811 - Accounting Ethics (3) Importance of ethics in accounting practice; frameworks for ethical decision making; professional codes of ethics in accounting; and current and classic ethics cases. Prerequisite(s): C or better in ACC 3110 ; or ACC 311 and ACC 312. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4821 - Forensic Accounting (3) Study of forensic accounting, a discipline that focuses on the procedures and techniques used in the prevention, investigation, and detection of occupational and financial statement fraud. Study of social, ethical, legal, and political considerations that surround fraud. Prerequisite(s): C or better in ACC 3110 ; or ACC 311 and ACC 312. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4831 - Advanced Auditing (3) Application of auditing procedures and techniques; working paper development and preparation; use of computer auditing tools; and extensive case analysis. Prerequisite(s): C or better in ACC 4810 or ACC 419. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4841 - Internal Auditing (3) Objectives, principles and methods of internal and operational auditing with special emphasis on examination and appraisal of internal controls in operations and reporting systems; problems of communication, delegation of authority or organization. Prerequisite(s): C or better in ACC 3210 or ACC 307. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 4990 - Special Topics for Upper Division Students (1-3) Group study at an advanced level of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Lecture, Seminar Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 4990A - Special Topics for Upper Division Students Activity (1-3) Group study at an advanced level of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Activity Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 4990L - Special Topics for Upper Division Students Laboratory (1-3) Group study at an advanced level of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 5000 - Special Study for Graduate Students (1-3) Individual or group investigation, research, studies, or surveys of selected problems at graduate level. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ACC 5122 - Financial Accounting and Analysis (3) Dual Listed as: ACC 4122 Understanding essential financial accounting standards (U.S. GAAP and IFRS) and FASB Conceptual Framework from both preparer’s and user’s perspectives. Prerequisite(s): MSA major. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 5310 - Introduction to Taxation (3) Dual Listed as: ACC 4310 Fundamental principles of income taxation leading to the preparation of federal tax and state returns, including tax determination, gross income, deductions, property transactions, depreciation, employee expenses, self-employed deductions and Passive Activity Losses. Course emphasizes written and oral communication skills and tax research. Prerequisite(s): C or better in ACC 3210 or ACC 3110 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once
	ACC 5410 - Internship In Accounting (1-3) On-the-job training in private/public accounting involving new university-level learning experiences. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once Minimum - Maximum Units: Total credit limited to 1 - 3 units each. Note(s): Maximum of 3 units of Career Emphasis may be satisfied by internship. Course Category: Major Course
	ACC 5510 - Accounting Information Systems (3) Dual Listed as: ACC 4510 Role, design, implementation, and management of the accounting information system as a subset of the management information system. Interface between accountants and computer specialists. Short case studies. Prerequisite(s): C or better in ACC 3210 , ACC 4810 , and CIS 3100 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once
	ACC 5530 - Analytics in Accounting (3) Dual Listed as: ACC 4530 Analysis of data as it pertains to Accountants. Focuses on analytic techniques for decision making and examination of “big data” involving accounting information. Hands-on experience to develop skills with select software tools used in data analytics for accounting professionals. Prerequisite(s): C or better in ACC 3110 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once
	ACC 5810 - Auditing (3) Dual Listed as: ACC 4810 Auditing standards and procedures used by assurance auditors including types of audit reports; internal controls; audit evidence; professional responsibilities and legal liabilities; and standards of reporting financial information. Prerequisite(s): C or better in ACC 3110 , or ACC 311 and ACC 312; and C or better in TOM 3020 or TOM 302. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once
	ACC 5990 - Special Topics for Graduate Students (1-3) Group study at a graduate level of a selected well-defined topic or area not covered by a regularly offered course. Prerequisite(s): Graduate Standing. Component(s): Lecture, Seminar Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 5990A - Special Topics for Graduate Students Activity (1-3) Group study at a graduate level of a selected well-defined topic or area not covered by a regularly offered course. Prerequisite(s): Graduate Standing. Component(s): Activity Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 5990L - Special Topics for Graduate Students Laboratory (1-3) Group study at a graduate level of a selected well-defined topic or area not covered by a regularly offered course. Prerequisite(s): Graduate Standing. Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ACC 6000 - Business Valuation Using Financial Statements (3) Cross Listed as: GBA 6000 Provides a framework for business analysis and valuation using financial statement data and gives practical advice when using the framework to value a firm. Emphasizes integration of key concepts from accounting finance, economic and business strategy and illustrates the latest techniques and information sources used by financial information industry professionals. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6100 - Internal Control and Corporate Governance (3) Cross Listed as: GBA 6100 Foundations of internal control theory accepted and promulgated by auditors and accountants. Management implementation of effective corporate governance. Best practices, benchmarks and models for evaluating and strengthening internal control and corporate governance. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6200 - Assurance and Regulation in Accounting (3) A managerial perspective on accounting assurance and regulatory requirements for all types of businesses. Emphasis on financial statement audits, public company requirements, other governmental regulation and internal auditing. Seminar course with problem solving and case studies. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6300 - International Accounting Issues (3) Exploration of international accounting issues from interdisciplinary, managerial perspectives. Comparative accounting across national borders. Harmonization and evaluation of international accounting standards. Foreign exchange. Mergers, acquisitions and business valuation. Ethics. Management control issues in international contexts. Component(s): Lecture Contact Hour(s): 4 lecture/problem-solving. Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6400 - Management Accounting Seminar (3) Strategic management accounting and control issues, including cost determination and analysis, activity-based systems, budgeting, transfer pricing, performance evaluation, cost management and ethics. Component(s): Seminar Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6500 - Advanced Analytics in Accounting (3) Advanced data analytics techniques used by accountants for decision making and the examination of “big data.” Development of data analytics skills through hands-on work with various software tools used by accounting professionals. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6550 - Cybersecurity in Accounting (3) Technology continues to evolve, and audit techniques need to evolve as well. An understanding of the cybersecurity threats to accounting information systems with an auditing perspective. Cybersecurity issues and challenges in accounting, network devices, servers, databases and other devices used in an accounting system, as well as techniques to audit and secure these systems. Corequisite(s): Unconditional admission to the MSA program. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6600 - Contemporary Accounting Issues (3) Study and analysis of contemporary accounting issues and practices. Emphasis on the integration of accounting knowledge in financial and managerial accounting, tax, accounting information systems, and auditing. Enhances analytical research, judgmental and communication skills of students. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6700 - Management Control in Not-for-Profit Entities (3) Financial issues faced by not-for-profit organizations. Budgeting, preparing for financial statements and required tax forms, financing, investing, internal control problems, auditing and analyzing financial statements of not-for-profit organizations including hospitals, educational institutions and charitable foundations. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course, Service Course
	ACC 6800 - Fraud and Forensic Accounting (3) Cross Listed as: GBA 6800 A managerial perspective on fraud within an organization. Emphasis on fraud prevention and detection methods. Survey of the management support resources available in the field of forensic accounting. Case study and analysis of financial statement frauds. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course, Service Course
	ACC 6900 - Strategic Tax Planning (3) Cross Listed as: GBA 6900 A hands-on course for Masters of Accountancy students on how to factor taxes into strategic decision-making. Course enables students to recognize and understand the impact of taxation as a major factor in business planning. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course, Service Course
	ACC 6910 - Directed Research (1-3) Individual research in a specialized area, under the direction of a graduate faculty member; work does not pertain directly to the thesis. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ACC 6920 - Independent Research (1-3) Individual study/investigation and research in a specialized area proposed by the student with the approval, and under the supervision, of a graduate faculty member; work does not pertain directly to the thesis. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ACC 6940 - MSA Research Project (3) A written research project concerning a significant problem in the field of accounting. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6950 - Master’s Project (3) A written research project concerning a significant problem in the field of accounting. Prerequisite(s): Completion of all MSA core courses. Advancement to candidacy. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ACC 6990 - Master’s Degree Continuation (0) Enrollment in this course allows candidates that have enrolled in the maximum number of thesis or project units to maintain resident status in order to receive university services. Component(s): Supervisory Grading Basis: Credit/No Credit Repeat for Credit: May be taken multiple times Repeat for Credit Limit: Unlimited
Aerospace Engineering
	ARO 1011L - Introduction to Aeronautics and Air Propulsion Laboratory (1) History of fixed- and rotary-wing aircraft and aircraft propulsion development. Contributions of aerospace engineering to society, ethical factors, standards and expectations in aerospace engineering. Units and dimensions and dimensionless coefficients. Forces, pressures, generation of lift, drag and aerodynamic moments. Design characteristics and performance of current aircraft and aircraft piston and turbine propulsion systems. Aircraft controls and piloting techniques. Aeroelasticity concepts. Aerospace structural materials. Aircraft manufacturing methods. Radio-controlled aircraft project. Wind tunnel test projects and model scaling. Jet engine test project. Prerequisite(s): ARO Majors only. Corequisite(s): MAT 114 or MAT 1140 . Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 1021L - Introduction to Astronautics and Rocket Propulsion Laboratory (1) History of missile, rocket, spacecraft and rocket propulsion development. The role of the aerospace engineer in industry, government, and the university. The impact of political considerations on the space program. Design and mission characteristics of current launch vehicles, spacecraft and propulsion. Propulsion system thrust and performance. Launch performance, boost and reentry trajectories, and orbits. Orbital simulation methods. Launch windows and rendezvous. Spacecraft mission design and configuration. Spacecraft guidance and control techniques. Booster design. Solid-propelled engine and rocket flight test projects. Compressed-air thrust project. Prerequisite(s): ARO Majors only. Corequisite(s): MAT 114 or MAT 1140 . Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 2000 - Special Study for Lower Division Students (1-3) Individual or group investigation, research, studies, or surveys of selected problems. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ARO 2011L - Fundamentals of Systems Engineering and Design Laboratory (1) History, purpose and science of systems engineering. The system life cycle and systems thinking. Needs and requirements analysis. Risk and opportunity management. Consideration of ethical, social, economic contemporary issues and environmental factors on system design constraints. Ethics codes in aerospace industry. System decomposition, design, trade study and down selection processes. Model based systems engineering methods. Conceptual and preliminary aircraft and space vehicle concept design and sizing methods. Aircraft constraint diagram conceptual design project using wind and water tunnels testing and test results. Program execution, tracking and control. Interface control, documentation and configuration management. Principles of technical writing. Team leadership principles. Team based system design project and presentations. Prerequisite(s): ARO Major; ARO 1011L , or ARO 101L and ARO 103L; and ARO 1021L or ARO 102L. Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 2021L - Introduction to Aerospace Computational Methods Laboratory (1) An introduction to computer science, programming, and visualization for students in the Aerospace Engineering program, with an emphasis in MATLAB. Computational techniques required to solve aerospace related problems including simple algorithms for solving engineering problems, data structures and plotting, the use of root-finding methods, and introduction to aerospace related software. Prerequisite(s): ARO Major; C or better in ARO 1011L or ARO 101L; and C or better in ARO 1021L , or ARO 102L and ARO 103L. Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 2041 - Engineering Statics (3) Cross Listed as: CE 2041 Two & three-dimensional equilibrium of particles & rigid bodies. Properties of areas including centroids, centers of gravity, & moments of inertia. Distributed loads. Analysis of 2D & 3D trusses, frames & machines. Static equilibrium & statically indeterminate systems. Principles of friction. Simplified load distributions on aircraft and rockets. Theory and application of principles on aircraft and rocket structures. Prerequisite(s): C- or better in MAT 1150 , MAT 115, or MAT 130; C or better in PHY 1510 or PHY 131; and C of better in PHY 1510L or PHY 131L. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course, Service Course
	ARO 2150 - Vector Dynamics (3) Cross Listed as: ME 2150 Rectilinear and curvilinear motion of particles. Kinematics & kinetics. Planar motion of rigid bodies in an inertial reference frame using Cartesian, normal-tangential and polar coordinate systems. Newton’s laws of motion. Work and energy including kinetic and potential energy; Linear and angular impulse and momentum. Direct and oblique central impact. Mass moments of inertia. Fixed-axis rotation and general plane motion of rigid bodies. External loads, inertia forces, load factors & V-n diagrams on aircraft. Theory and applications applied to aircraft and rocket structures. Prerequisite(s): C- or better in ME 2141 or ME 214, or C or better in ARO 2041 or CE 2041 ; and C or better in MAT 1150 , MAT 1150C, or MAT 116. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course, Service Course
	ARO 2311 - Elements of Avionics (2) Introduction to theories describing a wide array of topics and provides the language and understanding necessary for communicating across the interdisciplinary engineering teams of today. Topics include electrical principles, DC and AC circuit analysis, sensing, data acquisition, and control using analog and digital circuits and microcontrollers. Prerequisite(s): ARO Major; C or better in PHY 133 or PHY 1520 ; and C or better in MAT 216, MAT 224, or MAT 2240 . Corequisite(s): ARO 2311L . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 2311L - Elements of Avionics Laboratory (1) Hands-on practices related to electrical principles, DC and AC circuit analysis, sensing, data acquisition, and control using analog and digital circuits and microcontrollers. Prerequisite(s): ARO Major; C or better in PHY 133 or PHY 1520 ; and C or better in MAT 216, MAT 224, or MAT 2240 . Corequisite(s): ARO 2311 . Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 2990 - Special Topics for Lower Division Students (1-3) Group study of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Lecture, Seminar Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ARO 2990A - Special Topics for Lower Division Students Activity (1-3) Group study of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Activity Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ARO 2990L - Special Topics for Lower Division Students Laboratory (1-3) Group study of a selected well-defined topic or area not covered by a regularly offered course. Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units applicable to a degree, with a maximum of 2 sections per semester.
	ARO 3011 - Fluid Dynamics and Low-Speed Aerodynamics (4) Pressure distribution in a fluid. Control volume and differential approaches to fluid flow analysis. Development and applications of Navier-Stokes equations. Potential flow theory. Dimensional analysis and similarity. Viscous flow in ducts. Biot-Savart law. Panel methods. Thin airfoil theory. Lifting-line theory. Induced drag. Numerical aerodynamics of airfoils and wings. Boundary-Layer theory. Skin friction drag. Propeller theories. Working knowledge of a high-level computer language is required. Prerequisite(s): ARO Major; C or better in ARO 2021L ; C or better in MAT 2240 , MAT 224, or MAT 216; C or better in ARO 2150 or ME 215; and C or better in ARO 3180 or MAT 318. Corequisite(s): ARO 3261 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3090 - Orbital Mechanics (3) Orbital mechanics for space mission and trajectory design. Topics include the two-body problem, conic sections, orbits in 3-dimensions, ground track of satellite orbits, orbital maneuvers, orbital transfers, relative motion and rendezvous, interplanetary transfers, and gravity assists mission. Prerequisite(s): ARO Major; C or better in ARO 1021L , or ARO 102L and ARO 203L; and C or better in ARO 2150 or ME 215. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3111 - Gas Dynamics and High-Speed Aerodynamics (4) Governing equations of fluid dynamics for compressible flow. Normal shock waves. Oblique shock waves. Expansion waves. Quasi-one-dimensional flow. Fanno flow. Rayleigh flow. The velocity potential equation. Taylor-Maccoll equation. Conical flow. Supersonic airfoil theory. Wave drag. Supersonic wing theory. Wing sweep. Area ruling. Transonic aerodynamics. Hypersonic aerodynamics and atmospheric entry. Shock wave-boundary layer interaction. Design considerations for high-speed aircraft and spacecraft. Prerequisite(s): ARO Major; and C or better in ARO 3011 , or ARO 301 and ARO 305. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3120 - Aircraft Jet Propulsion (3) Ideal cycle analysis of ramjet, turbojet, turbofan and turboprop. Afterburning. Cycle analysis with losses. Nonrotating components: diffusers, nozzles and combustors. Compressors, fans and turbines. Component matching and engine performance. Aircraft engine noise. Hypersonic engines. Prerequisite(s): ARO Major, and C or better in ARC 311 or ARO 3111 . Component(s): Lecture Contact Hour(s): 3 lectures/problem-solving Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3180 - Advanced Engineering Mathematics (2) Vector differential calculus. Vector integral calculus. Integral theorems. Complex functions. Complex integration. Complex Taylor and Laurent series. Residue integration. Conformal mappings. Complex analysis and potential theory. Aerospace applications. Prerequisite(s): ARO Major, and C or better in MAT 215 or MAT 2140 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3191 - Space Environment (3) The space environment and its impact on spacecraft operations. Non-uniform gravitational fields, aerodynamic drag effects including aerobraking, solar heating and pressure, radiation, electrical issues, orbital debris. Considerations for special orbits. On-board disturbances. Spacecraft thermal control, life support systems. Near planet environments. The transition from orbital to aerodynamic motion. Prerequisite(s): ARO Major, and C or better in ARO 309 or ARO 3090 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3220 - Aerospace Feedback Control Systems (3) Mathematical models of systems. Laplace transformations. Feedback control systems: characteristics, performance, stability. Root locus method. Frequency response methods. Stability in the frequency domain. Time domain analysis. Design and compensation of aerospace feedback control systems. Prerequisite(s): ARO Major; C or better in MAT 2240 , MAT 224, or MAT 216; and C or better in ARO 3180 or MAT 318. Corequisite(s): ARO 3220L . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3220L - Aerospace Feedback Control Systems Laboratory (1) Basic knowledge of Feedback Control Systems by means of experiments. Basic understanding of Mathematical Models of Physical Systems, Laplace Transformations, Feedback Control Systems (Characteristics, Performance, and Stability), Root Locus Method, Frequency Response Methods, Stability in the Frequency Domain, Time Domain Analysis, and Design and compensation of Aerospace Feedback Control Systems. Prerequisite(s): ARO Major; and C or better in MAT 2240 , MAT 224, or MAT 216. Corequisite(s): ARO 318 or ARO 3180 , and ARO 3220 . Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3261 - Aerospace Structural Mechanics I (3) Fundamental concepts of stress and strain including Hooke’s Law. Axial and shear stress. Stress-strain diagrams. Stress concentrations. Torsional stress of round, non-round, and thin-walled sections. Shear and bending moment diagrams. Elastic bending stresses in beams. Bending about non-principal axes. Deflection of beams using singularity functions. Shear stress, shear flow and shear center in solid shapes and thin-walled members. Transformations of stress & strain, principal stresses and Mohr’s circle. Failure theories, including interaction equations. Strain gage relations. Membrane stresses in thin-walled pressure vessels. Limit and ultimate loads, factors of safety, and margin of safety. Mechanical properties of aerospace materials. Stability of columns. Plastic bending & torsion. Introduction to strain energy and to Castigliano’s Theorem. Prerequisite(s): ARO Major; and C or better in ARO 2041 , ME 214, or CE 2041 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3271 - Aerospace Structural Mechanics II (3) Shear, torsion and bending of thin-walled open and closed sections including single & multi-cell beams. Stability of flat & curved plates and cylinders. Crippling. Effective width of thin sheet. Euler Johnson Allowable. Fatigue under cyclic & fluctuating stresses. The endurance limit. Miner’s rule. Introduction to Fracture Mechanics. Aerospace Fasteners. Analysis of 2D fastener patterns & of welded connections. Static & fatigue analysis of preloaded bolted joints. Fatigue of welded joints. Analysis of shear-resistant beams. Diagonal tension of flat-webbed beams. Prerequisite(s): ARO Major; and C or better in ARO 3261 , or ARO 326 and ARO 327. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3281 - Aerospace Structural Analysis and Design (3) Simplified aircraft and rocket design loads and structural idealization. Classical hand-analysis techniques for stress analysis of aircraft fuselage, wing, and floor structures. Idealization and analysis of typical structural details. Prerequisite(s): ARO Major, and C or better in ARO 329 or ARO 3271 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 3570L - Aerospace Structures Laboratory (1) Experimental evaluation of materials & structures. Tension, compression, torsion, bending, shearing and combined loading. Evaluation of predictions versus test results. Test measurement techniques including use of strain gages. Photoelastic methods. Technical communication through engineering report writing. Structural fabrication methods and practice. Prerequisite(s): ARO Major, and C or better in ARO 326 or ARO 3261 . Component(s): Laboratory Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4000 - Special Study for Upper Division Students (1-3) Individual or group investigation, research, studies, or surveys of selected problems at advanced level. Proposals to be initiated by student(s) with guidance from faculty. Total credit limited to 6 units, with a maximum of 3 units per semester. Component(s): Supervisory Grading Basis: Graded Only Repeat for Credit: May be taken multiple times only with different topics Repeat for Credit Limit: 5 Minimum - Maximum Units: Total credit limited to 6 units, with a maximum of 3 units per semester.
	ARO 4011 - Thermodynamics and Heat Transfer (4) Thermodynamic properties and processes; equations of state; work and heat; the first law of thermodynamics; the second law of thermodynamics and entropy; Carnot cycle; and Brayton cycle. Conduction, convection and radiation heat transfer. Heat diffusion equation. 1-D, 2-D and 3-D conduction. Transient conduction. Finite difference methods in heat transfer. Heat, mass and momentum transfer by convection in external and internal flows. Radiation heat transfer analysis. Prerequisite(s): ARO Major, and C or better in ARO 301 or ARO 3011 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4020 - Numerical Methods (3) Knowledge of numerical methods for engineers. The theory of numerical methods and analysis covers topics of linear algebra, root finding methods, interpolation and approximation methods, integration and differentiation concepts, and solution of ordinary differential equations. Students practice skills in engineering analysis and problem solving, with a focus in MATLAB. Prerequisite(s): ARO Major; and C or better in MAT 2240 , MAT 224, or MAT 216. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4050 - Aircraft Stability and Control (3) Static stability, stability derivatives. Airplane controls. Airplane equations of motion. Dynamic stability. Transfer functions. Airplane response and simulation. Flying qualities. Automatic control and autopilots. Prerequisite(s): ARO Major, C or better in ARO 305 or ARO 3011 , C or better in ARO 322 or ARO 3220 , and C or better in ARO 322L or ARO 3220L . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4060 - Vibrations and Dynamics of Aerospace Systems (3) Topics covered include: three-dimensional vector dynamics of aerospace systems; linear and angular momentum, Lagrangian dynamics, free and excited vibration of mechanical systems, vibration of systems with two or more degrees of freedom, vibration of continuous systems, and an introduction to random vibration. Prerequisite(s): ARO Major, C or better in ARO 2150 or ME 215, and C or better in ARO 3180 or MAT 318. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4070 - Trajectory Design (3) Trajectory design and optimization. Methods covered can be applied to various aerospace systems but primarily centered around space mission design. Explores simulation of trajectory in complex dynamical systems using numerical techniques. The process of designing trajectories for mission requirements and optimization. Understand and use simple optimization methods to design trajectories for space missions. Prerequisite(s): ARO Major, C or better in ARO 309 or ARO 3090 , and C or better in ARO 406 or ARO 4060 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4080 - Finite Element Analysis of Structures (3) Fundamentals of finite elements, including an introduction to the displacement method, development of simple computer codes to implement the method, analysis of simple one and two dimensional structural elements using hand solutions and using finite element software, and basics of structural idealization for finite element analysis in industry. Introduction to NASTRAN. Prerequisite(s): ARO Major, and C or better in ARO 326 or ARO 3271 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4090 - Space Vehicle Dynamics and Control (3) Three dimensional rigid-body motion, quaternions, space vehicle motion, and spacecraft attitude dynamics. Topics of spacecraft attitude maneuvering such as de-spinning of satellites, bang-bang control, reaction wheels, control-moment gyros (CMGs), and thrusters. Some laboratory demonstrations and experiments with gyros and CMGs are included. Prerequisite(s): ARO Major, C or better in ARO 309 or ARO 3090 , C or better in ARO 322 or ARO 3220 , and C or better in ARO 322L or ARO 3220L . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4120 - Wing Theory (3) Potential flow theory. Complex mappings; Kutta-Joukowski transformation. Chordwise pressure distributions; thin airfoil theory. Sectional force and moment coefficients. Symmetric and asymmetric spanwise loading; basic and additional lift effects. Twist. Wing force and moment coefficients. High lift devices. Prerequisite(s): ARO Major, C or better in ARO 305 or ARO 3011 , and C or better in ARO 311 or ARO 3111 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4140 - Rocket Propulsion (3) Dual Listed as: ARO 5140 Topics include principles of rocket propulsion, combustion chemistry, liquid-fuel rocket engines, solid-fuel rocket engines, and electrical propulsion. Performance of rocket engines and optimization of single- and multi-stage rockets. Prerequisite(s): ARO Major, and C or better in ARO 311 or ARO 3111 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4180 - Computational Fluid Dynamics (3) Classification of partial differential equations. Elements of finite-difference methods. Stability analysis. Algorithms for numerical solution of parabolic, elliptic and hyperbolic partial differential equations. Finite volume and finite element methods. Applications in fluid dynamics, gas dynamics and heat transfer. Working knowledge of a high-level computer language required. Prerequisite(s): ARO Major, and C or better in ARO 301 or ARO 3011 . Corequisite(s): ARO 3111 or ARO 311. Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4200 - Aerospace Program Management (3) Elements of management. Organization of corporations, engineering groups and government agencies. Utilization of marketing and internal research funds. Program management. Participative management. Managing technical personnel. Program Management Plan team project and presentations for Senior Design. Prerequisite(s): ARO Major, and C or better in ARO 201L or ARO 2011L . Corequisite(s): ARO 4711L , ARO 4811L , or ARO 4911L . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4210 - Helicopter Aerodynamics and Performance (3) Dual Listed as: ARO 5210 The development of rotary-wing aircraft and the helicopter. Review of blade element/momentum theory; hovering and vertical flight theory; autorotation; performance in forward flight. Prerequisite(s): ARO Major, C or better in ARO 405 or ARO 4050 , and C or better in ARO 404 or ARO 3111 . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course
	ARO 4220 - Robust Control of Nonlinear Systems (3) Dual Listed as: ARO 5220 Review of classical controls. Introduction to robust and nonlinear control. Nonlinear systems. Nonlinear control, describing functions, and feedback linearization. Uncertainty in plant dynamics, loop shaping, robust control, and Lyapunov stability. Application to aerospace vehicles. Prerequisite(s): ARO Major, C or better in ARO 322 or ARO 3220 , and C or better in ARO 322L or ARO 3220L . Component(s): Lecture Grading Basis: Graded Only Repeat for Credit: May be taken only once Course Category: Major Course

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Index of Courses

ACC 2000 - Special Study for Lower Division Students (1-3)

ACC 2070 - Financial Accounting for Decision Making (3)

ACC 2080 - Managerial Accounting for Decision Making (3)

ACC 2990 - Special Topics for Lower Division Students (1-3)

ACC 2990A - Special Topics for Lower Division Students Activity (1-3)

ACC 2990L - Special Topics for Lower Division Students Laboratory (1-3)

ACC 3110 - Intermediate Accounting I (3)

ACC 3120 - Intermediate Accounting II (3)

ACC 3210 - Cost Accounting (3)

ACC 4000 - Special Study for Upper Division Students (1-3)

ACC 4122 - Financial Accounting and Analysis (3)

ACC 4131 - Advanced Financial Accounting (3)

ACC 4211 - Advanced Cost Accounting (3)

ACC 4221 - Controllership (3)

ACC 4310 - Introduction to Taxation (3)

ACC 4321 - Advanced Taxation (3)

ACC 4331 - Tax Procedure and Research (3)

ACC 4341 - Service Learning in Taxation (2)

ACC 4351 - Supervisory Service Learning in Taxation (1)

ACC 4361A - Service Learning in Taxation - LITC (2)

ACC 4411 - Accounting Internship (1-3)

ACC 4421 - Internship in Public Accounting (1-3)

ACC 4510 - Accounting Information Systems (3)

ACC 4511 - Advanced Accounting Information Systems (3)

ACC 4530 - Analytics in Accounting (3)

ACC 4611 - Senior Project I (1-2)

ACC 4621 - Senior Project II (1-2)

ACC 4711 - Governmental and Not-for-Profit Accounting (3)

ACC 4810 - Auditing (3)

ACC 4811 - Accounting Ethics (3)

ACC 4821 - Forensic Accounting (3)

ACC 4831 - Advanced Auditing (3)

ACC 4841 - Internal Auditing (3)

ACC 4990 - Special Topics for Upper Division Students (1-3)

ACC 4990A - Special Topics for Upper Division Students Activity (1-3)

ACC 4990L - Special Topics for Upper Division Students Laboratory (1-3)

ACC 5000 - Special Study for Graduate Students (1-3)

ACC 5122 - Financial Accounting and Analysis (3)

ACC 5310 - Introduction to Taxation (3)

ACC 5410 - Internship In Accounting (1-3)

ACC 5510 - Accounting Information Systems (3)

ACC 5530 - Analytics in Accounting (3)

ACC 5810 - Auditing (3)

ACC 5990 - Special Topics for Graduate Students (1-3)

ACC 5990A - Special Topics for Graduate Students Activity (1-3)

ACC 5990L - Special Topics for Graduate Students Laboratory (1-3)

ACC 6000 - Business Valuation Using Financial Statements (3)

ACC 6100 - Internal Control and Corporate Governance (3)

ACC 6200 - Assurance and Regulation in Accounting (3)

ACC 6300 - International Accounting Issues (3)

ACC 6400 - Management Accounting Seminar (3)

ACC 6500 - Advanced Analytics in Accounting (3)

ACC 6550 - Cybersecurity in Accounting (3)

ACC 6600 - Contemporary Accounting Issues (3)

ACC 6700 - Management Control in Not-for-Profit Entities (3)

ACC 6800 - Fraud and Forensic Accounting (3)

ACC 6900 - Strategic Tax Planning (3)

ACC 6910 - Directed Research (1-3)

ACC 6920 - Independent Research (1-3)

ACC 6940 - MSA Research Project (3)

ACC 6950 - Master’s Project (3)

ACC 6990 - Master’s Degree Continuation (0)

ARO 1011L - Introduction to Aeronautics and Air Propulsion Laboratory (1)

ARO 1021L - Introduction to Astronautics and Rocket Propulsion Laboratory (1)

ARO 2000 - Special Study for Lower Division Students (1-3)

ARO 2011L - Fundamentals of Systems Engineering and Design Laboratory (1)

ARO 2021L - Introduction to Aerospace Computational Methods Laboratory (1)

ARO 2041 - Engineering Statics (3)

ARO 2150 - Vector Dynamics (3)

ARO 2311 - Elements of Avionics (2)

ARO 2311L - Elements of Avionics Laboratory (1)

ARO 2990 - Special Topics for Lower Division Students (1-3)

ARO 2990A - Special Topics for Lower Division Students Activity (1-3)

ARO 2990L - Special Topics for Lower Division Students Laboratory (1-3)

ARO 3011 - Fluid Dynamics and Low-Speed Aerodynamics (4)

ARO 3090 - Orbital Mechanics (3)

ARO 3111 - Gas Dynamics and High-Speed Aerodynamics (4)

ARO 3120 - Aircraft Jet Propulsion (3)

ARO 3180 - Advanced Engineering Mathematics (2)