Nov 21, 2024  
2011-12 Graduate Catalog 
    
2011-12 Graduate Catalog [ARCHIVED CATALOG]

Accounting, M.Acc.


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Terry Ward, Program Director
(615) 898-2341
Terry.Ward@mtsu.edu

The Department of Accounting  offers the Master of Accountancy (M.Acc.) degree program in Accounting.

The mission of the Master of Accountancy program is to provide a flexible and focused program that prepares students for professional jobs in accounting and other related fields. The program is designed to offer students opportunities to obtain knowledge in non-accounting areas to support their career development. Fulfilling this mission requires that faculty members enhance and broaden their skills through academic and professional research, service to the profession, and educational development.

Please see the undergraduate catalog for undergraduate program information.

Admission Requirements


To be admitted to the Master of Accountancy in Accounting program (see Admission to the College of Graduate Studies ), a student must meet one of the following:

  1. GPA x 200 + GMAT = 950 or Upper Division GPA x 200 + GMAT = 1,000
  2. 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 in institutions with grading systems paralleling that of most United States institutions must conform to a B average.

Application Procedures


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

There is a priority application date of June 1 for Fall admissions, November 1 for Spring admissions, and February 1 for Summer admissions. Applications will continue to be accepted after these dates, but course availability is not guaranteed.

Applicant must

  1. submit an application with the appropriate application fee (online at www.mtsu.edu/graduate/apply.shtml);
  2. submit three letters of recommendation from professors or professionals that address the applicant’s potential to successfully complete a Master of Accountancy program;
  3. submit official scores on the Graduate Management Admissions Test (GMAT);
  4. submit official transcripts of all previous college work.

Degree Requirements


The Master of Accountancy in Accounting requires completion of a 9 credit-hour core and 21 credit hours in electives. The chosen 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


Candidate must complete 30 hours in the following course of study:

Electives (21 hours)


  • Three hours in INFS at the 5000 or 6000 level
  • Three hours in ACTG at the 5000 or 6000 level
  • Six hours in ACTG at the 6000 level
  • Six hours of approved electives at the 6000 level
  • Three hours in international/global at the 6000 level

Tax Accounting Specialization


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

Program Notes


The business prerequisites for a student seeking the M.Acc.degree are BLAW 3400, Legal Environment of Business; ECON 2410 or 2420, Principles of Economics; QM 6000, Quantitative Methods Survey; INFS 3100, Principles of Management Information Systems; and FIN 3010, Business Finance. A recent graduate of an AACSB-accredited program would normally possess an adequate background in these prerequisites. In addition, students entering the M.Acc. degree program must have completed an additional 18 hours of prerequisites including ACTG 3110 and 3120, Intermediate Accounting I and II; ACTG 3310, Cost Accounting; ACTG 4510, Accounting Systems; ACTG 4550, Introduction to Federal Income Tax; and ACTG 4620 or ACTG 4640, External Auditing I or Internal Auditing.

The Master of Accountancy fulfills the requirement to sit for the CPA exam in Tennessee.

No foreign language or thesis is required in the program.

Students are required to complete a degree plan at time of admission.

Candidates must file a Notice of Intent to Graduate Form in the College of Graduate Studies within the first two weeks of the term in which candiate intends to graduate.

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.

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