Nov 26, 2024  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, M.Acc. (Audit Concentration)


Return to {$returnto_text} Return to: Programs A – Z

General Program Information


Graduate School Contact:
Marc Tucker; tuckermr@etsu.edu; (423) 439-6590

Tony Pittarese Ph.D., Interim Associate Dean for Graduate Studies, College of Business and Technology  
213 Sam Wilson Hall
Box 70699
(423) 439-6984 Fax: (423) 439-5274
e-mail: pittares@etsu.edu

Gary D. Burkette, Ph.D., Chair
20 Sam Wilson Hall
Box 70699
(423) 439-4432
e-mail: burkette@etsu.edu

Michelle S. Freeman, Ed.D., Graduate Coordinator
118 Sam Wilson Hall
Box 70710
(423) 439-4599
e-mail: freemanms@etsu.edu

Faculty: Gary Berg; Lana Becker; Gary D. Burkette; Joel Faidley; Michelle S. Freeman; Richard A. Manahan; Martha Pointer; Kent Schneider; Mark Steadman.

The Master of Accountancy degree (M.Acc.) is designed for individuals who desire advanced study of accountancy and seek professional careers in public accounting, industry, and government. The M.Acc. program is fully accredited by AACSB International-The Association to Advance Collegiate Schools of Business.

The M.Acc., together with the B.B.A. degree, meet 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 regulation, as well as providing exposure to topics representative of the larger business environment.

Admission Requirements


A student applying to the M.Acc. program must be eligible for admission to the university as a graduate student and must meet the admission criteria for the program. The student must submit  transcripts of all academic work previously completed and scores on the Graduate Management Admissions Test (GMAT). Admission criteria include the applicant’s undergraduate grade point average and satisfactory scores on the GMAT. Students who graduate from ETSU’s B.B.A. with a major in Accountancy and an overall grade point averages of 3.50 or higher, are not required to submit GMAT scores. The applicant is presumed to have computer literacy and an understanding of mathematics. Questions relating to admission requirements must be addressed to the department or program coordinator.

Students admitted to other graduate programs in the university may enroll in selected graduate accountancy courses if appropriate course prerequisites have been completed. Non-degree students, visiting students, and applicants awaiting admission to the M.Acc. program may not register for graduate accountancy or businesses courses without prior approval of the department or program coordinator.

Additional Information


The length of the M.Acc. program will depend upon a student’s prior academic work and the number of courses to be taken per semester. The well-prepared full-time student who is not working can complete the program in three semesters. However, the department strongly advises students to spread the program over four semesters so they can study for the CPA exam throughout the program and possibly work an internship. Part-time students can complete the program through evening classes at the ETSU main campus.

M.Acc. Foundation Courses


Students must complete the following courses (or their equivalents, as determined by the graduate coordinator for the M.Acc. Program) prior to acceptance into the M.Acc. Students may be admitted if they lack only two courses, but these courses will be added to the requirements for the degree.

Maximum: 48 credits

Accounting Foundation Courses


  • ACCT 5000 - Essentials of Accounting (3 credits)  
  • ACCT 3010 - Financial Accounting I (3 credits)
  • ACCT 3020 - Financial Accounting II (3 credits)
  • ACCT 3110 - Management Accounting (3 credits)
  • ACCT 3410 - Federal Income Taxes (3 credits)
  • ACCT 4010 - Advanced Accounting (3 credits)
  • ACCT 4320 - Data Analytics for Accounting (3 credits)
  • ACCT 4610 - Auditing Theory and Professionalism (3 credits)
  • ACCT 4717 - Not-for-Profit Entity Accounting (3 credits)

Accountancy, M.Acc. Degree Requirements: 33 credits


Core Requirements 21 credits
Concentration 9 credits
Capstone 3 credits
TOTAL 33 credits

Audit Concentration: 9 credits


Choose 3 courses from the following:

Capstone: 3 credits


Note:


* For those students with recent formal academic preparation in accountancy or business administration, one or more foundation courses may be waived by the Director of Graduate Studies in Business.

** All electives must be at the graduate level and must be approved by the Associate Dean for Graduate Studies in Business and Technology prior to registration. The nine credits of electives will be selected to meet students’ special interests and needs. Students who have not completed more than six credits of undergraduate statistics will be required to take ECON 5010 . Foundation courses may not be taken for elective graduate credit.

International Student Seminar Policy


International Students : Must complete 4 credits of International Student Seminar  to meet graduation requirements.

Return to {$returnto_text} Return to: Programs A – Z