Dec 03, 2024  
2022-23 Graduate Catalog 
    
2022-23 Graduate Catalog [ARCHIVED CATALOG]

Accounting, M.Acc.


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Audrey Scarlata, Program Director
(615) 898-2625
Audrey.Scarlata@mtsu.edu

The Department of Accounting  offers a flexible Master of Accountancy (M.Acc.) degree program that develops students’ decision making and communication skills and provides a path to professional accounting certifications.

Please see the undergraduate catalog for undergraduate program information.

Admission Requirements


To be considered for admission to the Master of Accountancy program (see Admission to the College of Graduate Studies ), a student must meet ONE of the following:

  1. Student has an undergraduate accounting degree from an Association to Advance Collegiate Schools of Business (AACSB) accredited institution with an overall undergraduate GPA of 3.00.
  2. Student has an overall composite score > 950, calculated as (Cumulative GPA x 200) + GMAT, with a minimum GMAT of 400.
  3. Student has an upper-division composite score > 1,000, calculated as (Upper Division GPA x 200 ) + GMAT, with a minimum GMAT of 400.
  4. International students must comply with the following provision: For undergraduate degrees from foreign institutions where a grade point average cannot be clearly established but where that work is thought to be equivalent to domestic grades of B or higher, admission eligibility may be determined by the GMAT score. A score of at least 450 is required for unconditional admission under such circumstances. Preparatory work taken at institutions with grading systems paralleling those of most U. S. institutions must conform to a B average.
  5. Students without an undergraduate degree in Accounting may apply for admission to the Master of Accountancy program as long as they meet the requirements in (2) or (3) above.

Application Procedures


All application materials are to be submitted to the College of Graduate Studies.

Applications are accepted for students to begin the M.Acc. program during any semester (fall, spring, or summer). June 1 is the deadline for priority admission for the fall semester, and October 1 is the deadline for priority admission for spring. Applications will be accepted after these dates, but admission consideration is not guaranteed. Students are encouraged to apply early to facilitate early registration for classes.

Applicant must

  1. submit an application with the appropriate application fee (online at www.mtsu.edu/graduate/apply.php). Once this initial application has been accepted, the applicant will receive directions on how to enter the graduate portal to be able to submit other materials.
  2. submit official scores on the Graduate Management Admissions Test (GMAT) if required;
  3. submit official transcripts of all previous college work.

NOTE: Letters of recommendation are not required unless a student is applying for an assistantship. Students applying for an assistantship must also submit three letters of recommendation from professors or professionals that address the applicant’s potential to successfully complete the Master of Accountancy program.

Degree Requirements


The Master of Accountancy requires completion of 30 semester hours.

A capstone course must be passed with a grade of B- or higher with a maximum enrollment of two times. The degree is to be completed within six years from the time of admission to the degree program.

Curriculum: Accounting


The following illustrates the coursework requirements.

Electives (21 hours)


Accounting Electives


Students must complete one 6000-level ACTG elective; nine (9) hours can be 5000-level. Students can complete up to 6 hours of 6000-level non-ACTG electives.

Students wishing to specialize in Tax or Assurance should choose 12 hours of their electives from the courses specified below.

Assurance Specialization


Students electing to specialize in assurance must complete four of the following among their electives:

Tax Accounting Specialization


Students electing to specialize in tax accounting must complete four of the following among their electives:

Program Notes


With proper planning the Master of Accountancy will fulfill the educational requirements to sit for the CPA exam in Tennessee.

No foreign language or thesis is required in the program.

Students who have credit for the undergraduate equivalent of a 5000-level course are not permitted to enroll in the 5000-level course for credit.

Students applying for the Tax Certificate  or the Assurance Certificate  must apply through a separate process.

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