Jun 17, 2024

2016-17 Graduate Catalog

2016-17 Graduate Catalog [ARCHIVED CATALOG]

Courses

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Accounting
	ACTG 5510 - Accounting Systems 3 credit hours Prerequisites: ACTG 3020 or 3310 and INFS 2200 or consent of department chair. Current developments in establishment of complete accounting systems and the application of principles to typical business organizations. Special emphasis on accounting cycles, controls, and database design. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 5530 - Federal Taxes I 3 credit hours Prerequisites: Graduate standing and permission of department chair. Addresses determination of taxable income for individuals; federal income tax returns and research methods. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 5610 - Governmental Accounting and Reporting 3 credit hours Prerequisite: ACTG 3120 with a minimum grade of C. State and local government accounting principles and procedures; classifications of accounts for budgetary and financial reporting; accounting for revenues and expenditures or expenses; reporting for funds and the governmental entity; and auditing the governmental entity. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 5680 - Forensic Accountancy and Fraud Auditing 3 credit hours Prerequisite: ACTG 4620 or 4640 or approval of department chair. Practice of forensic accounting, i.e., nontraditional investigative aspects of accountancy (e.g., litigation support, business interruptions, etc.); emphasis on fraud prevention and the detection of fraudulent intent to obtain improper individual or group gains. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 5840 - Study Abroad 3 credit hours Prerequisites: Graduate standing and completion of core courses in respective field as determined by graduate business studies. A short-term international business education experience designed to expose the student to the economic, political, cultural, and social environments of a foreign country(ies), with specific emphasis directed toward the international state/status of the subject matter pertinent to the discipline. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6100 - Accounting and Legal Issues for Managers 3 credit hours Surveys accounting skills and legal perspectives necessary for managers without undergraduate business degrees to enter the businessworld. Will not meet the requirements for the M.S. in Information Systems, M.Acc. in Accounting, or the M.B.A. degree programs. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6110 - Advanced Financial Accounting 3 credit hours Prerequisite: ACTG 3120 with a minimum grade of C. Extensive coverage of consolidated financial statement preparation. Financial accounting topics including advanced partnerships, interim financial reporting, segment reporting, foreign currency issues, and accounting for fiduciaries also covered. Readings from professional journals and research related to current accounting issues. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6310 - Advanced Cost Accounting, Budgeting, and Controllership 3 credit hours Prerequisite: ACTG 3020 or 3310 or ACTG 6910 . Recent conceptual and analytic development in cost accounting, budgeting, and controllership. Includes principles and procedures in preparation of business budgets and methods of accounting for managerial control of cost of production, distribution, and administration through the use of standards. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6510 - Federal Income Tax Research and Planning 3 credit hours Prerequisite: ACTG 4550 or consent of instructor. Skillful application of tax research methodology in the use of primary tax authority, secondary tax reference materials, and research aids. Research through practice in the use of materials available in the tax library. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6530 - Taxation of Pass-Through Entities 3 credit hours Prerequisite: ACTG 4550 with a minimum grade of C or consent of instructor. Principles of partnership and S corporation taxation. Addresses the tax consequences of formation, operations, distributions, and liquidations of partnerships. Also covers tax rules unique to S corporations. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6540 - Taxation of Business Entities 3 credit hours Prerequisite: ACTG 4550 with minimum grade of C or consent of instructor. The federal income taxation of business entities, including C corporations, S corporations, partnerships, limited liability companies, and estates and trusts. Also covers estate and gift taxation. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6550 - U.S. International Taxation 3 credit hours Prerequisite: ACTG 4550 with minimum grade of C or consent of instructor. Basic concepts of U.S. taxation of international transactions. Topics include sourcing of income from foreign activities, Subpart F income, selecting the proper vehicle for foreign investments, and computing foreign tax credits. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6560 - Special Topics in Taxation 3 credit hours Prerequisite: ACTG 4550 with a minimum grade of C or consent of instructor. In-depth investigation of selected advanced topics in taxation. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6570 - International Financial Reporting and Controls 3 credit hours Prerequisite: Nine hours of accounting with a C or better. Advanced study of international financial reporting issues, international financial statement analysis, international accounting standards, foreign currency translation, foreign currency transaction reporting, international management accounting issues, and international taxation practices. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6580 - International Financial Reporting Standards 3 credit hours Prerequisite: ACTG 3120 with a C or better. Extensive coverage of the International Accounting Standards Board’s International Financial Reporting Standards (IFRS) with an emphasis on inventories, revalued fixed assets, intangible assets, business combinations, and loans and receivables. Examines international conceptual framework as well as the organizations involved in determining the standards. Importance placed on changing from financial statements prepared under U.S. generally accepted accounting standards to IFRS-based statement. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6610 - Advanced Governmental and Nonprofit Accounting and Reporting 3 credit hours Prerequisites: ACTG 3120 and 4610 (ACTG 5610 ) with a minimum grade of C. State and local government accounting principles and procedures; accounting and reporting for state and local governments, colleges and universities, hospitals, and nonprofit organizations. Auditing practices for all these organizations. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6650 - Advanced Accounting Theory 3 credit hours Prerequisite: Consent of department chair. History and development of accountancy, tax structures, and industrial development of past, present, and projected societies including relevant research into current controversial issues. Extensive research required. Required for M.Acc. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6670 - Advanced Financial Accounting and Reporting Problems 3 credit hours Prerequisite: Accounting major or consent of instructor. Application of theoretical concepts and promulgations of authoritative bodies to financial accounting and financial reporting situations encountered in practice. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6720 - Advanced Auditing and Public Accounting Practices 3 credit hours Prerequisite: ACTG 4620 or consent of department chair. Critical analysis of techniques used in auditing, method of data collection, and nature of audit evidence. Includes modern and relevant statistical and social research techniques and computer use as applied to the various steps in audit practices and procedures. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6730 - External Auditing II 3 credit hours Prerequisite: ACTG 4620 or equivalent with a minimum grade of C; BIA 2610 or equivalent. Additional topics related to the provision of assurance services by external auditors. Topics include audits of internal controls over financial reporting, audit sampling, auditors’ ethical responsibilities and legal liability, other assurance services, and other relevant topics. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6810 - Empirical Methods in Accounting 3 credit hours Prerequisites: Foundation requirements and consent of instructor. Independent study and research on topics in or related to accounting under supervision of graduate faculty. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6820 - CPA Review: Auditing 1 credit hours Prerequisites: Admission to M.Acc. program and ACTG 4620 with minimum grade of C. Review of the material covered on the Auditing and Attestation section of the CPA exam, including audit and other reports, engagement acceptance, planning and risk assessment, audit evidence, audit sampling and communications, audit documentation, and professional responsibilities. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6830 - CPA Review: Financial 1 credit hours Prerequisites: Admission to M.Acc. program and ACTG 3120 with minimum grade of C. Review of the material covered on the Financial Accounting and Reporting section of the CPA exam, including information related to the conceptual framework, standards, and presentation of financial statements; recognition, measurement, valuation, and presentation of specific types of transactions and financial statement accounts; governmental accounting and reporting; and not-for-profit accounting and reporting. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6840 - CPA Review: Regulation 1 credit hours Prerequisites: Admission to the M.Acc. program, ACTG 4550 with minimum grade of C, and BLAW 3400. Review of the material covered on the Regulation section of the CPA exam, including information related to ethics, the professional and legal responsibilities of CPAs, business law, federal tax processes, taxation of property transactions, and the taxation of individuals and business entities. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6850 - CPA Review: Business Environment 1 credit hours Prerequisites: Admission to the M.Acc. program, ECON 2410 or ECON 2420, FIN 3010, and INFS 3100. Review of the material covered on the Business Environment and Concepts section of the CPA Exam, including information related to corporate governance, economic concepts and analysis, financial management, information systems and communications, strategic planning, and operations management. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6910 - Accounting and Business Decisions 3 credit hours Prerequisite: ACTG 2120 or equivalent. Accounting concepts and their application to the decision-making process. Research reports on a variety of financial and managerial accounting topics prepared and presented orally by the student. Not open to M.Acc. students. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACTG 6920 - Financial Statement Analysis 3 credit hours Prerequisite: ACTG 2120 with minimum grade of C or equivalent. Concepts and techniques of financial statement analysis, income determination, and related institutional background. Not open to M.Acc. students. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
Actuarial Sciences
	ACSI 5140 - Mathematical Foundations of Actuarial Science 3 credit hours Prerequisites: ACSI/MATH 3020 (or MATH 3110) and STAT 3150 or consent of instructor. A preparatory course for the Society of Actuaries/Casualty Actuarial Society Course/Exam 1. Integrates calculus, probability, and risk management topics into fundamental tools for assessing risk in an actuarial environment. Calculus and probability topics include derivatives, integrals, partials, random variables, distributions, and conditional probability. Risk topics include frequency and severity. Insurance concepts such as retention, deductible, coinsurance, and risk premium. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5200 - Introduction to Mathematics of Investment 3 credit hours (Same as MATH 5200 .) Prerequisite: MATH 1920 or consent of instructor. Calculus and probability/statistics used to model and analyze investments in bonds, treasury bills, stocks, and other derivatives. Topics include obtaining the price of a bond as a function of interest rate, developing formulas for duration and convexity to study the sensitivity of price to interest rate, and mathematical modeling of investor preference and attitude toward risk. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5220 - Mathematics of Corporation Finance 3 credit hours Prerequisites: ACSI/MATH 4200/ACSI 5200 /MATH 5200 and ECON 2410, 2420, or consent of instructor. A preparatory course for the Society of Actuaries/Casualty Actuarial Society Course/Exam 2. Applies calculus and theory of interest tools to intermediate topics in microeconomics. Topics include the mathematics of supply, demand, and equilibrium; prices, costs, and the gains from trade; consumer behavior; elasticities; competition; monopoly; market power, collusion, and oligopoly; the mathematics of risk and uncertainty; and surplus economics. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5230 - Mathematics of Compound Interest 3 credit hours Prerequisite: ACSI/MATH 4200/ACSI 5200 /MATH 5200 or consent of instructor. A preparatory course for the Society of Actuaries/Casualty Actuarial Society Course/Exam 2. Topics include measurement of interest (including accumulating and present value factors), annuities certain, yield rates, amortization schedules, sinking funds, and bonds and related securities. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5240 - Mathematics of Interest Theory, Economics, and Finance 3 credit hours Prerequisites: ACSI 4230/ACSI 5230 or consent of instructor. A preparatory course for the Society of Actuaries/Casualty Actuarial Society Course/Exam 2. Applies calculus and theory of interest tools to intermediate topics in microeconomics and macroeconomics and topics in finance. Topics include pricing activities, the simplified Keynesian model, interest and discount rates, valuation of payment streams, yield rates, amortization, cash flows and internal rate of return, stock and bond valuation, portfolio risks, the Capital Asset Pricing Model (CAPM), efficient markets, capital structure, leverage, financial performance measurement, and basic option pricing and the Black-Scholes model. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5330 - Actuarial Mathematics I 3 credit hours Prerequisites: ACSI 4230/ACSI 5230 and STAT 4190 or consent of instructor. First of a two-semester sequence; a preparatory course for the Society of Actuaries/Casualty Actuarial Society Course/Exam 3. Topics include survival distributions and life tables, life insurance, life annuities, and net premiums. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5340 - Actuarial Mathematics II 3 credit hours Prerequisite: ACSI 4230/ACSI 5230 and STAT 4190 or consent of instructor. Second of a two-semester sequence; a preparatory course for the Society of Actuaries/Casualty Actuarial Society Course/Exam 3. Topics chosen from net premium reserves, multiple life functions, multiple decrement models, valuation theory and pension plans, and insurance models (including expenses and nonforfeiture benefits and dividends). Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5600 - Problems in Actuarial Science 1 to 6 credit hours Prerequisite: Consent of instructor. Students wishing to enroll must submit a written course/topic proposal to the department prior to the semester in which ACSI 5600 is taken. The proposal must be approved prior to student taking the course. At the conclusion of this course, each enrollee must submit a written report to the department. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5630 - Mathematics of Risk Management 3 credit hours Prerequisite: ACSI/MATH 4200/ACSI 5200 /MATH 5200 . A preparatory course for the Society of Actuaries Course 6. Topics include mathematical modeling of volatility; pricing of bonds, stocks, and other derivatives with uncertainty; benchmark portfolios; asset/liability management for property/casualty insurers; liability associated with a financially distressed company. Heath-Jarrow-Morton and Cox-Ingersoll-Ross models studied. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 5640 - Mathematics of Options, Futures, and Other Derivatives 3 credit hours Prerequisites: ACSI/MATH 4630/ACSI 5630 /5630 and 4200/ACSI 5200 /MATH 5200 . A preparatory course for the Society of Actuaries Course 6. Topics include risk management using options, interest rate swaps, interest rate caps, Black-Scholes analysis, Taylor series expansion to obtain hedge parameters, portfolio insurance, numerical procedures, interest rate derivatives, and use of Black’s model. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 6010 - Credibility Theory and Loss Distributions 3 credit hours Prerequisite: STAT 5190 or consent of instructor. A preparatory course for Exam Part 4B of the Casualty Actuarial Society. Topics include Bayes Theorem and its relationship to credibility theory and analysis of statistical distributions for modeling insurance claims by size. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 6020 - Construction and Evaluation of Actuarial Models 3 credit hours Prerequisite: STAT 5140 or permission of instructor. Introduces modeling and covers important actuarial methods useful in modeling. Assumes a thorough knowledge of calculus, probability, and mathematical statistics. Serves as a preparatory course for the Society of Actuaries/Casualty Actuarial Society Course-C/Exam 4. Topics include construction of empirical models, construction and selection of parameter models, credibility, interpolation and smoothing, and simulation. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 6030 - Actuarial Models for Life Contingencies 3 credit hours Prerequisites: STAT 3150 and ACSI 4230 or permission of instructor. A preparatory course for Exam-MLC (Exam-3L) for the Society of Actuaries (Casualty Actuarial Society). Topics include survival distributions, life tables, life insurance, life annuities, and pensions, premiums and reserves, multiple lives, multiple decrements, models including expenses. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 6040 - Actuarial Models for Financial Economics 3 credit hours Prerequisite: ACSI 4200 or equivalent. A preparatory course for Exam-MFE (Exam-3F) for the Society of Actuaries (Casualty Actuarial Society). Topics include applications of stochastic processes to actuarial models, Poisson process, Markov process, interest rate models, arbitrage free models, valuation of derivative securities, financial risk management. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ACSI 6600 - Problems in Actuarial Science 1 to 6 credit hours Prerequisites: Mathematical maturity, preparation in actuarial science (normally nine semester hours of graduate study in actuarial science), and consent of instructor. Students wishing to enroll must select a topic in actuarial science prior to the semester in which ACSI 6600 is taken. Topics include, but are not limited to, applications of principles of actuarial mathematics to group and health insurance, retirement benefits, quantitative risk management, rate making, statistical methods in actuarial data analysis, interest rate models and their applications. Students must submit a written report. Course may be taken up to two times provided that the projects are completely different. Credits may total 1-12 hours.Credit will be based on the difficulty and complexity of the project as determined by the instructor. Pass/Fail grading. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
Aerospace
	AERO 5400 - Space 3 credit hours Extensive study of the history of space exploration, the successes and failures of manned and unmanned efforts, and what the future may be for human beings in space. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 5490 - Aerospace Science for Teachers 3 credit hours For teachers who desire an introduction to the aviation and space industry. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6050 - Aerospace Internship I 3 credit hours Prerequisite: Consent of department chair. Student employed by an acceptable airline, airport, or aerospace manufacturer for field work. Minimum 300 hours work required. Pass/Fail. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6076 - Selected Readings in Aerospace 3 credit hours Prerequisite: Graduate standing. Guided readings in aviation or space. Topics alternate each semester and range from historical events to possible future developments. Discussion, presentations, and critical analysis of material. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6100 - Aviation Education Workshop 3 credit hours (Same as YOED 6100 .) A fundamental course in aviation education offered through a grant from the Tennessee Department of Transportation (TDOT) to Tennessee educators; designed to provide K-12 educators aviation education classroom strategies and materials. Includes an aircraft flight and a field trip. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6120 - Aviation History 3 credit hours Detailed examination of the development and role of aviation and its economic, social, and political impact on the modern world. Particular emphasis on the global aspects of civilian aviation and the consequences of the transportation revolution it engendered. Specific topics analyzed in detail each semester. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6130 - Aviation Safety Management 3 credit hours An examination of the various programs which airport operators employ in operating and maintaining airport safety and security services. Special emphasis on federal guidelines and their applications at commercial service airports. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6150 - Aviation Industries 3 credit hours An overview of domestic and international air transportation businesses. Includes an analysis of extant and forecast labor requirements. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6170 - Scheduled Air Carrier Operations 3 credit hours An examination of contemporary problems and issues confronting airline industry policy makers, government regulators, managers, and the traveling public. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6190 - Airport Organizational Structures and Operational Activities 3 credit hours A critical analysis of airport organizational structures, functions, and constraints affecting the airport. A detailed view of operational activities and methods to improve airport efficiency. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6220 - Environmental Policy 3 credit hours Airport planning and land use programs and procedures as they are currently used within the industry. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6250 - Airport Policy and Planning 3 credit hours The regulatory agencies of the aviation industry and their functions. Special emphasis on current problems and issues affecting the industry. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6270 - Airport Design 3 credit hours Introduces the concepts of airport planning, design, and layout with particular emphasis on community characteristics and resource allocation. Students will become familiar with the Federal Aviation Administration’s role in the airport design process. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6310 - Introduction to Aviation Security 3 credit hours An overview of the aviation security system in the United States, including airport, aircraft operator, and general aviation perspectives. History and development of aviation security along with the role of government in aviation security discussed. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6320 - Aviation Security II 3 credit hours Prerequisite: AERO 6310 . Provides an in-depth analysis of aviation security including U.S. policy and strategy, passenger and baggage screening, in-flight security, and airport security. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6330 - International Aviation Systems 3 credit hours An in-depth analysis of international aviation with particular attention to U.S. aviation interface. Areas covered include the air traffic control systems, bilateral agreements, nationalized vs. privately owned carriers, ETOPS restrictions, marketing and operational difficulties, etc. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6350 - General Aviation 3 credit hours Operations, supervision, and the role of administration in the general aviation industry. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6370 - Aviation Contracts and Leases 3 credit hours An examination of the various agreements utilized by airports to define the terms and conditions for airlines, FBOs, concessionaires, air cargo operators, and other airport tenants. Analysis of the general provisions and requirements contained within airport leases and those specific to each tenant. A review of airport lease administration and compliance procedures. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6420 - Aviation Safety Investigation 3 credit hours Prerequisite: Graduate standing in Aerospace or permission of department. Acquaints students with skills and procedures used in aviation accident and incident investigation. Exposure to accident investigation management techniques, the information collection process, interviewing procedures, human factors, safety analysis, and investigation reporting. Emphasis placed on using safety investigation data to develop safety improvements. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6430 - Human Factors in Aviation 3 credit hours Prerequisite: Graduate standing in Aerospace or permission of department. Comprehensive look at how human physiology and psychology affect aviation operations. Emphasis placed on how these factors can lead to aviation accidents and the development of safety systems to mitigate human error. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6441 - Applied Research Capstone Project 1 to 3 credit hours Prerequisites: AERO 6610 and AERO 6611 . Culminating experiences for M.S. in Aviation Administration candidates desiring professional careers in the aviation industry. Involves an independently designed investigation of contemporary issues within the aviation industry. Appropriate research methodologies as well as completion of a final project report and presentation required. Pass/Fail. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6450 - Airport Funding Policy 3 credit hours Airport subsidy funding by the local, state, and federal governments and their essential components as applied to local airports. Procedures necessary to obtain government funding and grants available for building new facilities and repairing existing buildings. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6540 - Topics in Aerospace Education 1 to 3 credit hours (Same as YOED 6540 .) Content varies with needs of individual students who are interested in making a specialized study of current problems in the field of aerospace education. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6610 - Introduction to Aerospace Research 3 credit hours Emphasis on research as a significant component of graduate study to include methods, procedures, style, and form. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6611 - Applied Statistics in Aerospace Research 3 credit hours Prerequisite: AERO 6610 with minimum grade of C. Designed to integrate statistics and complement AERO 6610 . Introduction to inferential statistics, including parametric and nonparametric, and descriptive statistics using specific examples from research in aerospace. Only statistics most commonly used in aerospace/aviation will be covered. General objective is to help students understand applied statistics; specific objective is to show students how to apply statistics specific for research designs used in aerospace/aviation. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6640 - Thesis Research 1 to 6 credit hours Prerequisite: AERO 6610 . Selection of a research problem, review of pertinent literature, collection and analysis of data, and composition of thesis. Once enrolled, student should register for at least one credit hour of master’s research each semester until completion. S/U grading. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6700 - Advanced Aviation Education Workshop 3 credit hours (Same as YOED 6700 .) Prerequisite: AERO 6100 . (Same as YOED 6100 .) Second course in aviation education offered through a grant from the Tennessee Department of Transportation (TDOT) to Tennessee educators; designed to provide K-12 educators aviation education classroom strategies and materials. Includes an aircraft cross-country flight and a field trip. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	AERO 6999 - Comprehensive Examination and Preparation 1 credit hours Open only to students who are not enrolled in any other graduate course and who will take the master’s comprehensive examination during the term. The student must contact the graduate advisor during the first two weeks of the term for specifics regarding the details of this comprehensive examination preparatory course. Credit may not be applied to degree requirements. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
Agribusiness and Agriscience
	ABAS 5100 - Microcomputer Applications in Agriculture 3 credit hours Prerequisite: CSCI 1150 or INFS 2200. Includes use of agricultural software, agricultural communications network, computer daily feeding machines, and farm records. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5130 - Agricultural Marketing and Price Analysis 3 credit hours Prerequisite: ABAS 3130 or approval of instructor. Agricultural prices and their relationship to production and marketing. Agricultural marketing systems, functions, institutions, and structural changes. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5140 - Economics of Agribusiness Management 3 credit hours Prerequisite: ABAS 3130 or approval of instructor. The application of economic concepts to agribusiness firms. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5150 - Agricultural Policy 3 credit hours Prerequisite: ABAS 3130 or approval of instructor. Agricultural policy in a democratic society; relationship of farm groups to public policy; types of agricultural programs and appraisal of their results. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5200 - Fruit and Vegetable Marketing 3 credit hours Prerequisites: PSCI 1030/1031 and BIOL 1030/1031 or approval of instructor. Basic biochemistry of respiration, handling techniques and practices, quality assessment, and marketing of fruit and vegetable crops. Both domestic and international marketing of fruit and vegetable products discussed. Examines economic impact of improper handling on both the local producer and the end user. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5210 - Farm Power and Equipment 3 credit hours Gasoline engines with actual work experience in overhaul. Work also with transmissions, hydraulics, braking systems, and other farm equipment including use of shop manuals, operation manuals, and parts books. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5220 - Methods of Teaching Agriscience and Agricultural Mechanics 3 credit hours Emphasis on performing shop skills such as welding, brazing, electrical wiring, etc. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5230 - Adult Education in Vocational-Education and Program Development 3 credit hours How to teach adults and administer adult programs. Emphasis on planning, organizing, and arranging courses for adults in agriculture. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5260 - Behavior of Domestic Animals 3 credit hours Behavior aspects of raising and managing domestic animals to include equine, swine, goats, cattle, sheep, dogs, and cats. Communicative, ingestive, sexual, social, aggressive, and abnormal behaviors emphasized. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5310 - Forage Crops 3 credit hours Adaptation, distribution, establishment, management, cultivation, and utilization of forage legumes and grasses. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5330 - Turf Management 3 credit hours Prerequisite: ABAS 1610 or BIOL 1120/1121. Establishment and management of turf grasses for lawns, golf courses, and parks. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5340 - Soil Formation and Remediation 3 credit hours Prerequisite: ABAS 3340. Environmental factors affecting soil formation and utilization. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5350 - Soil Survey and Land Use 3 credit hours Prerequisite: ABAS 3340 or approval of instructor. Soil properties used to determine suitability for land use. Lecture/lab. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5400 - Horsemanship-Equitation 3 credit hours Prerequisite: ABAS 2400 or approval of instructor. Understanding, recognizing, and producing lateral control in the horse. Lateral exercises; lateral movements; developing lateral balance and control, track, gait, pace, impulsion, and rhythm. Two-hour lecture and two-hour laboratory each week. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5410 - Animal Nutrition and Feeding 3 credit hours Gastrointestinal tract, process of digestion, and nutrient utilization. Application of principles of animal nutrition to formulation of supplements and complete rations for livestock. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5420 - Genetics of Domestic Livestock 3 credit hours Basic principles of genetics, inbreeding, quantitative traits in livestock, prediction of breeding value and genetic progress, method of selection, mating systems, methods of genetic evaluation, computer software for animal breeding and genetics, and genetic engineering. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5430 - Horse Production 3 credit hours Prerequisites: ABAS 2400, 3040, and one of the following: ABAS 3300, 4090, or 4440 or consent of instructor. Scientific principles relevant to production requirements of horses as related to exercise physiology and performance, growth, reproductive physiology and state, age, and clinical support. Facilities management, marketing, legal aspects of horse ownership and career opportunities covered. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5460 - Behavior and Training of Horses 3 credit hours Prerequisites: ABAS 2400, 3400, and 4400 or approval of instructor. Theory, fundamentals, and practices of breaking, training, fitting, showing, and the use of light horses for riding and driving, with special emphasis on the Tennessee Walking Horse and the needs of the local area. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5470 - Advanced Beef Production 3 credit hours Prerequisite: ABAS 3470 or approval of instructor. In-depth look at various systems of beef production from standpoint of function, economics, and suitability to locale. Extensive field trips to commercial cow-calf, feedlot, performance testing, stocker, and purebred operations. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5510 - Domestic Animal Reproductive Physiology 3 credit hours Advanced topics in the anatomy, physiology, and endocrinology of reproduction in domestic livestock species. Topics include male and female physiology and an overview of comparative anatomy and physiology between species. Current technologies and methods in controlling reproduction in livestock species also discussed. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5620 - Greenhouse Management 3 credit hours Prerequisite: ABAS 1610 or BIOL 1120/1121. Analysis of soils, fertilizers, irrigation techniques, container preparation, ventilation, growth regulation, and carbon dioxide enrichment for greenhouse operation. Two hours lecture and one two-hour lab. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5630 - Floriculture 3 credit hours Prerequisite: ABAS 1610 or BIOL 1120/1121. Propagation and other cultural practices for the production and maintenance of plants and flowers in the home. Two hours lecture and one two-hour lab. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5640 - Landscaping 3 credit hours Application of the principles of design, the use of proportionate-sized woody landscape plants, and other practices to produce low-maintenance-cost landscapes. One hour lecture and one four-hour lab. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5670 - Plant Propagation 3 credit hours Prerequisite: ABAS 1610 or BIOL 1120/1121. Anatomical features and physiological principles involved in propagating plants from seed and by division, cutting, budding, and grafting. Use of growth regulators and environmental factors. Two hours lecture and one two-hour lab. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5700 - Agriculture in Our Lives 3 credit hours The national and international importance of U.S. agriculture. Emphasis on food production and marketing, land conservation, and agriculture related recreation. Accepted as a natural science elective for education majors. NO CREDIT GIVEN TOWARD A MAJOR IN THE SCHOOL OF AGRIBUSINESS AND AGRISCIENCE. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5830 - Food Quality Control 3 credit hours Prerequisites: PSCI 1030/1031 and BIOL 1030/1031 or approval of instructor. Quality control and sensory evaluation techniques utilized in food processing. Instrumental and physical methods of quality determination of raw and processed food products, hazard analysis and critical control point (HACCP), and quality philosophies employed in the industry. Sensory evaluation techniques and statistical analysis of evaluation results covered. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5980 - Seminar in Horse Science 1 credit hours Familiarizes horse science majors with important current scientific investigation in horse science. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 5990 - Seminar 1 credit hours Students required to research and make an oral report on a current agricultural topic. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 6000 - Research Methods in Agricultural Science 3 credit hours A review of current scientific methods related to experiments in agriculture. Topics include research ethics, welfare of research subjects, literature resources, critical review of scientific literature, experimental design, scientific writing, interpreting data, and data presentation. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes
	ABAS 6010 - History and Philosophy of Agricultural Education 3 credit hours Explores the nature and history of selected philosophical concepts and philosophers and evaluates their influence upon education and agricultural education in the United States. Click here for the Summer 2024 Schedule of Classes Click here for the Fall 2024 Schedule of Classes

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Courses

ACTG 5510 - Accounting Systems

ACTG 5530 - Federal Taxes I

ACTG 5610 - Governmental Accounting and Reporting

ACTG 5680 - Forensic Accountancy and Fraud Auditing

ACTG 5840 - Study Abroad

ACTG 6100 - Accounting and Legal Issues for Managers

ACTG 6110 - Advanced Financial Accounting

ACTG 6310 - Advanced Cost Accounting, Budgeting, and Controllership

ACTG 6510 - Federal Income Tax Research and Planning

ACTG 6530 - Taxation of Pass-Through Entities

ACTG 6540 - Taxation of Business Entities

ACTG 6550 - U.S. International Taxation

ACTG 6560 - Special Topics in Taxation

ACTG 6570 - International Financial Reporting and Controls

ACTG 6580 - International Financial Reporting Standards

ACTG 6610 - Advanced Governmental and Nonprofit Accounting and Reporting

ACTG 6650 - Advanced Accounting Theory

ACTG 6670 - Advanced Financial Accounting and Reporting Problems

ACTG 6720 - Advanced Auditing and Public Accounting Practices

ACTG 6730 - External Auditing II

ACTG 6810 - Empirical Methods in Accounting

ACTG 6820 - CPA Review: Auditing

ACTG 6830 - CPA Review: Financial

ACTG 6840 - CPA Review: Regulation

ACTG 6850 - CPA Review: Business Environment

ACTG 6910 - Accounting and Business Decisions

ACTG 6920 - Financial Statement Analysis

ACSI 5140 - Mathematical Foundations of Actuarial Science

ACSI 5200 - Introduction to Mathematics of Investment

ACSI 5220 - Mathematics of Corporation Finance

ACSI 5230 - Mathematics of Compound Interest

ACSI 5240 - Mathematics of Interest Theory, Economics, and Finance

ACSI 5330 - Actuarial Mathematics I

ACSI 5340 - Actuarial Mathematics II

ACSI 5600 - Problems in Actuarial Science

ACSI 5630 - Mathematics of Risk Management

ACSI 5640 - Mathematics of Options, Futures, and Other Derivatives

ACSI 6010 - Credibility Theory and Loss Distributions

ACSI 6020 - Construction and Evaluation of Actuarial Models

ACSI 6030 - Actuarial Models for Life Contingencies

ACSI 6040 - Actuarial Models for Financial Economics

ACSI 6600 - Problems in Actuarial Science

AERO 5400 - Space

AERO 5490 - Aerospace Science for Teachers

AERO 6050 - Aerospace Internship I

AERO 6076 - Selected Readings in Aerospace

AERO 6100 - Aviation Education Workshop

AERO 6120 - Aviation History

AERO 6130 - Aviation Safety Management

AERO 6150 - Aviation Industries

AERO 6170 - Scheduled Air Carrier Operations

AERO 6190 - Airport Organizational Structures and Operational Activities

AERO 6220 - Environmental Policy

AERO 6250 - Airport Policy and Planning

AERO 6270 - Airport Design

AERO 6310 - Introduction to Aviation Security

AERO 6320 - Aviation Security II

AERO 6330 - International Aviation Systems

AERO 6350 - General Aviation

AERO 6370 - Aviation Contracts and Leases

AERO 6420 - Aviation Safety Investigation

AERO 6430 - Human Factors in Aviation

AERO 6441 - Applied Research Capstone Project

AERO 6450 - Airport Funding Policy

AERO 6540 - Topics in Aerospace Education

AERO 6610 - Introduction to Aerospace Research

AERO 6611 - Applied Statistics in Aerospace Research

AERO 6640 - Thesis Research

AERO 6700 - Advanced Aviation Education Workshop

AERO 6999 - Comprehensive Examination and Preparation

ABAS 5100 - Microcomputer Applications in Agriculture

ABAS 5130 - Agricultural Marketing and Price Analysis

ABAS 5140 - Economics of Agribusiness Management

ABAS 5150 - Agricultural Policy

ABAS 5200 - Fruit and Vegetable Marketing

ABAS 5210 - Farm Power and Equipment

ABAS 5220 - Methods of Teaching Agriscience and Agricultural Mechanics

ABAS 5230 - Adult Education in Vocational-Education and Program Development

ABAS 5260 - Behavior of Domestic Animals