NOTE: Certain courses and programs require the use and/or handling of hazardous materials or equipment. Students are expected to follow all safety instructions and to take the required safety precautions including, but not limited to, the use of personal protection equipment (PPE) during the course or program to prevent incidences of injury to self or other students.
Accounting
ACTG 5110 - Advanced Financial Accounting
3credit hoursPrerequisite: 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.
3credit hoursPrerequisites: ACTG 3310 with minimum grade of C; BIA 2610 or MATH 1530. In-depth analysis of costs; quantitative concepts relating to management objectives, control, and planning. Cost analysis and management accounting practices and problems using a variety of problem sets, statistical techniques, case studies, computer applications, and other materials.
3credit hoursPrerequisites: ACTG 2120 or ACTG 2125 or ACTG 3000 with minimum grade of C; INFS 2200 or CSCI 1150. An introduction to accounting information systems in a variety of technological environments. Emphasis on business process modeling, accounting cycle controls, and database design and implementation.
3credit hoursPrerequisites: Graduate standing and permission of department chair. Addresses determination of taxable income for individuals; federal income tax returns and research methods.
3credit hoursPrerequisite: ACTG 3110 with a minimum grade of C. Accounting principles for state and local governments and not-for-profit entities; financial statement preparation and analysis for government and not-for-profit entities including specialized industries such as healthcare, education, and utilities; and federal/government accounting.
3credit hoursPrerequisites: ACTG 3120 and ACTG 4510 with a minimum grade of C; BIA 3620. Application of internal auditing concepts. Includes gathering and analyzing company data, assessing risk, applying professional and ethical standards, performing statistical sampling, and preparing internal audit reports. (Recommended for CIA exam candidates.)
ACTG 5680 - Forensic Accountancy and Fraud Auditing
3credit hoursPrerequisite: 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.
3credit hoursPrerequisites: 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.
ACTG 6100 - Accounting and Legal Issues for Managers
3credit hoursSurveys 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.
ACTG 6310 - Advanced Cost Accounting, Budgeting, and Controllership
3credit hoursPrerequisite: 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.
ACTG 6320 - Strategic Cost and Control in Healthcare
3credit hoursIntroduction to the tools healthcare managers use to plan, control, and evaluate their organization’s financial performance. Special emphasis on the strategic thrust control systems and their interaction with the societal problem of increasing healthcare demand and costs.
3credit hoursPrerequisite: ACTG 4510/ACTG 5510 with a grade of “C” or better and an undergraduate statistics course, BIA 6000, or consent of instructor. Study of the use of accounting analytics to identify, analyze, and solve accounting and business problems and communicate insights to stakeholders. Hands-on experience with analytics tools used by accounting professionals.
ACTG 6510 - Federal Income Tax Research and Planning
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: ACTG 4550 with a minimum grade of C or consent of instructor. In-depth investigation of selected advanced topics in taxation.
ACTG 6570 - International Financial Reporting and Controls
3credit hoursPrerequisite: 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.
ACTG 6580 - International Financial Reporting Standards
3credit hoursPrerequisite: 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.
ACTG 6610 - Advanced Governmental and Nonprofit Accounting and Reporting
3credit hoursPrerequisites: 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.
3credit hoursPrerequisite: 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.
ACTG 6670 - Advanced Financial Accounting and Reporting Problems
3credit hoursPrerequisite: 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.
ACTG 6720 - Advanced Auditing and Public Accounting Practices
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisites: Foundation requirements and consent of instructor. Independent
study and research on topics in or related to accounting under supervision of graduate faculty.
1credit hoursPrerequisites: Admission to M.Acc. program; ACTG 4620 with minimum grade of C; and BIA 2610 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.
1credit hoursPrerequisites: 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.
1credit hoursPrerequisites: 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.
1credit hoursPrerequisites: Admission to the M.Acc. program, ACTG 3310, ECON 2410 or ECON 2420, FIN 3010, and INFS 3100 with minimum grade of C. 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: 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.
ACSI 5140 - Mathematical Foundations of Actuarial Science
3credit hoursPrerequisite: STAT 3150 or consent of instructor. Integrates probability and risk management topics into fundamental tools for assessing risk in an actuarial environment. Probability topics include random variables, distributions, conditional probability, independence, and central limit theorems. Risk topics include frequency and severity. Insurance concepts such as retention, deductible, coinsurance, and risk premiums.
ACSI 5200 - Introduction to Mathematics of Investment
3credit hours(Same as MATH 5200.) Prerequisite: MATH 1920 or consent of instructor. Models and methods to analyze investments in bonds, treasury bills, stocks, and other derivatives. Topics include obtaining the price of bonds, stocks, and options; sensitivity analysis; investment performance assessment; portfolio analysis; capital asset pricing model; and mathematical modeling of investor preference and attitude toward risk.
3credit hoursPrerequisites: ACSI/MATH 4200/ACSI 5200/MATH 5200 and ECON 2410, 2420, or consent of instructor. Mathematics of capital budgeting and evaluation models in corporate finance. Topics include net present values, internal rate of return, profitability index; evaluation of projects, corporations, and stocks; capital asset pricing model; cost of capital; quantification of risk and uncertainty; capital budgeting; capital structure; income statement and financial planning.
3credit hoursPrerequisites: ECON 2410, ECON 2420, ACSI/MATH 4200/ACSI 5200/MATH 5200, or consent of instructor. Topics include measurement of interest (including accumulating and present value factors), annuities certain, yield rates, amortization schedules, sinking funds, and bonds and related securities.
ACSI 5240 - Mathematics of Interest Theory, Economics, and Finance
3credit hoursPrerequisites: ACSI 4230/ACSI 5230 or consent of instructor. 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.
3credit hoursPrerequisites: ACSI 4230/ACSI 5230 and STAT 4190 or consent of instructor. First of a two-semester sequence. Topics include survival distributions and life tables, life insurance, life annuities, and net premiums.
3credit hoursPrerequisite: ACSI 4230/ACSI 5230 and STAT 4190 or consent of instructor. Concepts and models for long term actuarial mathematics. 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).
3credit hoursPrerequisite: ACSI 4200 or consent of the instructor. Introduces the daily work as a P&C actuary in rate making and loss reserving, summarizing loss run data, compiling of loss triangles, computing loss development factors, incurred method, paid method, case method, Bornhuetter-Ferguson method, trend losses, rate making on losses and exposure, IBNR reserving, make loss payments plan, reporting and communication of analysis results.
1 to 6credit hoursPrerequisite: 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.
3credit hoursPrerequisite: STAT 5190 or consent of instructor. Topics include statistical distributions for modeling insurance claims frequency and severity, aggregate claim distributions, effect of coverage modifications and inflations, and risk measures.
ACSI 6020 - Construction and Evaluation of Actuarial Models
3credit hoursPrerequisite: ACSI 6010 or permission of instructor. Topics include construction of empirical models, construction and selection of parametric models, construction of models in presence of truncation and censoring, interpolation and smoothing, credibility theory, and simulation.
ACSI 6030 - Actuarial Models for Life Contingencies
3credit hoursPrerequisites: STAT 3150 and ACSI 4230 or MATH 6604 or permission of instructor. Topics include survival distributions, life tables, life insurance, life annuities, and pensions, premiums and reserves, multiple lives, multiple decrements, models including expenses.
ACSI 6040 - Actuarial Models for Financial Economics
3credit hoursPrerequisite: ACSI 4200/ACSI 5200 or MATH 6603 or permission of instructor. 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.
3credit hoursPrerequisite: ACSI 5140 or consent of instructor. Topics include generalized linear models, logistic regression, discriminant analysis, support vector machines, ridge regression, lasso, sparse modeling, variable selection, model selection, and other selected topics from computational statistics, machine learning, and data mining.
1 to 6credit hoursPrerequisites: 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.
3credit hoursPrerequisites: Major in actuarial science; approval of program director; a plan of activities with the associated firm prior to registration. Practical experience in a specific area of actuarial industry for 250 hours. Pass/Fail.
3credit hoursExtensive 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.
AERO 5775 - Unmanned Aircraft Systems in Research and Applications
3credit hoursOverview of the use of unmanned aircraft systems in research and applications. Special emphasis on regulatory requirements, legal and ethical issues, safety, types of unmanned aircraft, sensors, flight operations, and choosing the right system for research or application.Requires occasional meetings at MTSU’s Experiential Learning and Research Center for UAS demonstrations and hands-on flight operations. Not for credit for UAS Operations concentration students.
3credit hoursPrerequisite: Consent of department chair. Student employed by an acceptable airline, airport, or aerospace manufacturer for field work. Minimum 300 hours work required. Pass/Fail.
3credit hoursPrerequisite: 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.
3credit 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.
3credit hoursDetailed 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.
3credit hoursAn 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.
3credit hoursAn examination of contemporary problems and issues confronting airline industry policy makers, government regulators, managers, and the traveling public.
AERO 6190 - Airport Organizational Structures and Operational Activities
3credit hoursA critical analysis of airport organizational structures, functions, and constraints affecting the airport. A detailed view of operational activities and methods to improve airport efficiency.
3credit hoursThe regulatory agencies of the aviation industry and their functions. Special emphasis on current problems and issues affecting the industry.
3credit hoursIntroduces 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.
3credit hoursAn 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.
. Provides an in-depth analysis of aviation security including U.S. policy and strategy, passenger and baggage screening, in-flight security, and airport security.
3credit hoursAn 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.
3credit hoursAn 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisite: 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.
3credit hoursPrerequisites: AERO 6610 and AERO 6611. Culminating experiences for M.S. in Aeronautical Science candidates desiring professional careers in the aviation industry (non-thesis option). 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.
3credit hoursAirport 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.
1 to 3credit 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.
AERO 6611 - Applied Statistics in Aerospace Research
3credit hoursPrerequisite: 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.
1 to 6credit hoursPrerequisite: 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.
3credit hours(Same as YOED 6700.) 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.
AERO 6999 - Comprehensive Examination and Preparation
1credit hoursOpen 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.
AGBS 5130 - Agricultural Marketing and Price Analysis
3credit hoursPrerequisite: ABAS/AGBS 3130 or approval of instructor. Agricultural prices and their relationship to production and marketing. Agricultural marketing systems, functions, institutions, and structural changes.
3credit hoursPrerequisite: ABAS/AGBS 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.
3credit hoursPrerequisites: 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.
3credit hoursPrerequisites: 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.
3credit hoursGasoline 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.
AGED 5230 - Adult and Youth Leadership Program Development in Agricultural Organizations
3credit hoursProgram development in agricultural education and leadership. Conceptual understanding of program evaluation, development, process and practice, application of evaluation design and process for youth and adults in extension, community, and school-based programs.
AGED 6010 - History and Philosophy of Agricultural Education
3credit hoursExplores the nature and history of selected philosophical concepts and philosophers and evaluates their influence upon education and agricultural education in the United States.
3credit hoursIdentifies and defines leadership, as well as identifies styles and roles of leadership. Explores development techniques and skills required in working in and with organizations through reading, observing, applying, creating, and evaluating leadership.
AGED 6030 - Theoretical Foundations of Personal Agricultural Leadership
3credit hoursIntroduces theories of teaching and learning and related research. Explores trait, behavioral skills, situational approach, path-goal theory, leader-member theory, and other leadership theories. Explores applications of teaching and learning theory in the context of teaching agricultural subject matter.
AGED 6050 - Leadership Development in Agricultural Organizations
3credit hoursExamines leadership as it related to organizations and their group and team behavior. Identifies styles and roles of leadership, development of leadership techniques and skills required in working in organizations and youth groups, methods of resolving conflict, communicating, guiding and evaluating leadership, and ethical consideration of leaders. Capstone course for the Agricultural Education Leadership concentration.
3credit hoursThe 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 AGRICULTURE.
AGRI 5710 - Agricultural Statistics and Data Analysis
3credit hoursPrerequisites: MATH 1530, MATH 1710, MATH 1720, MATH 1730, or MATH 1910. Focuses on applied statistics and experimental design and analysis in both animal and plant science domains. Topics include agricultural units conversion, descriptive/inferential statistics, experimental design and analysis, agricultural study case analysis.
AGRI 6000 - Research Methods in Agricultural Science
3credit hoursA 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.
1credit hoursSeminar presentations target current issues and research advances in agricultural science and production. Presenters include faculty, graduate students, and outside speakers. Active participation in topic discussions emphasized. May be repeated. S/U grading.
3credit hoursPrerequisite: Teaching experience or approval of instructor. Provides agricultural education teachers with intensive training advanced technologies. A MAXIMUM OF SIX CREDIT HOURS IN EACH DIVISION.
AGRI 6451 - Problems in Agriscience Technology-Animal Science
3credit hoursPrerequisite: Teaching experience or approval of instructor. Provides agricultural education teachers with intensive training in advanced technologies. A MAXIMUM OF SIX CREDIT HOURS IN EACH DIVISION. Animal Science.
AGRI 6452 - Problems in Agriscience Technologies-Plant Science
3credit hoursPrerequisite: Teaching experience or approval of instructor. Provides agricultural education teachers with intensive training in advanced technologies. A MAXIMUM OF SIX CREDIT HOURS IN EACH DIVISION. Plant Science.
AGRI 6453 - Problems in Agriscience Technologies-Agricultural Mechanics
3credit hoursPrerequisite: Teaching experience or approval of instructor. Provides agricultural education teachers with intensive training in advanced technologies. A MAXIMUM OF SIX CREDIT HOURS IN EACH DIVISION. Agricultural Mechanics.