Master of Accountancy

East Tennessee State University

Program Description

Master of Accountancy

East Tennessee State University

The Master of Accountancy (M.Acc.) degree is designed for individuals who desire advanced study of accountancy and seek professional careers in public accounting, industry, and government. The combination of the Bachelor of Business Administration degree and the M.Acc. degree meets the educational requirements for Certified Public Accountants in Tennessee and all other states. Furthermore, the M.Acc. is a major step toward obtaining the credentials necessary for a teaching career in accountancy. The M.Acc. program covers financial and managerial accounting, auditing, taxation, and consulting services. Additionally, the program provides exposure to topics representative of the larger business environment.

Through judicious choice of elective courses, a student may select a program emphasis. Possible areas of emphasis are financial or managerial accounting, external or internal auditing, systems analysis and design,governmental accounting, taxation, and consulting practice.

Admission Requirements

A student applying for admission to the M.Acc. program must hold a bachelor’s degree from a regionally accredited college or university. International students must hold the equivalent of a four-year degree from a regionally accredited U.S. institution. International students must have a 3.0 on the US 4.0 scale.

Specific admission criteria are as follows:

  • Transcripts of all academic work previously completed
  • Scores on the Graduate Management Admissions Test (GMAT)
  • The applicant is presumed to have computer literacy and an understanding of mathematics

Candidates for the M.Acc. program must submit all required application materials before they enroll in graduate-level business courses. Nondegree students must receive approval from the Associate Dean for Graduate Studies in the College of Business and Technology before registering for graduate business courses. Students in other graduate programs at ETSU are free to enroll in selected business courses if appropriate course prerequisites have been completed.

A limited number of Graduate Assistantships and Tuition Scholarships are awarded on a competitive basis to qualified students. Student loans also are available to eligible students. For further information on financial aid, please contact the Associate Dean of Graduate Studies.

Curriculum

The M.Acc. program consists of a minimum of seven core courses, three concentration courses, and a capstone course, for a total of 33 semester hours. The accountancy core courses cover the six major areas of accounting practice: financial and managerial accounting, auditing, taxation, regulation, and international accounting. Included in the courses is a statistics course.

Concentrations

There are two concentrations available in the M.Acc. program: Taxation and Audit. A student may elect to complete the courses required for one of the concentrations or complete three accounting courses without declaring a concentration. Below is a table listing the courses required for each of the concentrations and the courses which may be selected if a concentration is not chosen.

Core, Elective, and Capstone Courses Credit Hours
Courses:
ACCT 5010 Seminar in Financial Accounting I
ACCT 5110 Seminar in Managerial Accounting
ACCT 5420 Federal Income Taxes II
ACCT 5510 Seminar in Accounting Regulations
ACCT 5610 Seminar in Auditing
ACCT 5810 Seminar in International Accounting
BADM 5140 Data Analysis and Modeling

Concentration Courses:

Culminating Experience:
ACCT 5890 Professional Accounting

3
3
3
3
3
3
3

9


3
Total semester hours 33
Concentration Courses Credit Hours
Taxation Concentration:
ACCT 5410 Seminar in Tax Research
ACCT 5430 Taxation of Flow-Through Entities
ACCT 5440 Estate and Gift Taxation

Audit Concentration:
ACCT 5620 Auditing II
ACCT 5630 Auditing Risk and Assurance
ACCT 5640 Internal Auditing

No Concentration Selected:
A student who does not choose a concentration must take three of the following courses.
ACCT 5410 Seminar in Tax Research
ACCT 5430 Taxation of Flow-Through Entities
ACCT 5440 Estate and Gift Taxation
ACCT 5620 Auditing II
ACCT 5630 Auditing Risk and Assurance
ACCT 5640 Internal Auditing
ACCT 5050 Health Care Accounting and Finance

3
3
3


3
3
3




3
3
3
3
3
3
3
Total concentration hours 9
Foundation Courses Credit Hours
Accountancy Foundation Courses:
ACCT 5000 Essentials of Accounting
ACCT 3010 Financial Accounting I
ACCT 3020 Financial Accounting II
ACCT 3110 Management Accounting
ACCT 3410 Federal Income Taxes
ACCT 4310 Accounting Information Systems
ACCT 4610 Auditing Theory and Practice
ACCT 4010 dvanced Accounting
or
ACCT 4710 Nonprofit Entity Accounting

Business Foundation Courses:
ECON 5000 Essentials of Economics
ECON 5010 Essentials of Statistics
FNCE 5000 Essentials of Finance
MGMT 5010 Essentials of Management
MKTG 5010 Essentials of Marketing
MGMT 5020 Legal & Social Environment
MGMT 5030 Quantitative Analysis for Operations Management

3
3
3
3
3
3
3
3

3


3
3
3
3
3
3
3
Maximum semester hours 45

Capstone Course

The M.Acc. capstone course, ACCT 5890, provides opportunities for students to apply knowledge and skills in a realistic professional accounting environment. Options available to students include readings and research in preparation for passage of an approved professional exam, special study of an approved accounting topic, internship in a professional accounting position, and participation in an auditing or consulting engagement.

Students in the M.Acc. program must submit a written program proposal no later than the end of the semester in which they complete 15 semester hours of core coursework leading to the degree. The proposal must list the elective courses the student proposes to take and the proposed capstone course option. After approval or amendment by the Department of Accountancy and the Associate Dean for Graduate Studies, the proposal becomes the student’s official program of study.

Foundation Coursework

Students who do not have undergraduate credits in relevant accounting and/or business topics will be required to take one or more of the foundation courses to prepare them for the M.Acc. core courses. (See Table 1(c).) Because a student is allowed a maximum of four foundation courses when admitted to the M.Acc., at least eleven (11) of the foundation courses must completed before admission to the program.

In dependent

Study M.Acc. students may take independent study courses for elective credit. However, opportunities for independent study are limited by faculty resources. A student who plans an independent study should approach a faculty member interested in the student’s project. Independent study requests must be approved before a student can register for the course.

Further Information

For further information on ETSU’s Master of Accountancy program, please contact the following:

M.Acc. Program Director
College of Business and Technology
P.O.Box 70699
East Tennessee State University
Johnson City, TN 37614
(423)439-5314
(423) 439-5274(fax)
business@etsu.edu

This school offers programs in:
  • English


Last updated October 23, 2017
Duration & Price
This course is Campus based
Start Date
Start date
Sept. 2018
Duration
Duration
2 years
Full time
Price
Price
Information
Deadline
Locations
USA - Johnson City, Tennessee
Start date: Sept. 2018
Application deadline Request Info
End date Request Info
Dates
Sept. 2018
USA - Johnson City, Tennessee
Application deadline Request Info
End date Request Info