Nov 26, 2024  
2022-2023 Graduate Catalog 
    
2022-2023 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, M.Acc. (Taxation Concentration)


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General Program Information


Joel Faidley, Ed.D., Chair
220 Sam Wilson Hall
Box 70710
(423) 439-4432
e-mail: faidley@etsu.edu

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

Faculty: Ashley Bentley; Gary Berg; Lana Becker; Emily Cokeley; Joel Faidley; Michelle S. Freeman; Martha Pointer; Kent Schneider.

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


Qualified candidates may enter the program at the beginning of any semester. 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. The GMAT is waived for candidates who have received an undergraduate degree with a major in accounting with a grade point average of 3.5 or higher from ETSU or any other AACSB-accredited university within five years prior to registering for the ETSU Master’s program. The GMAT is also waived for candidates who have passed the CPA exam. The applicant is presumed to be proficient in the use of word processing, spreadsheet, and presentation software as well as basic business 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.

If students do not have an undergraduate degree in accounting from ETSU, they may need to take prerequisite courses for the program. The M.Acc. Graduate Coordinator will evaluate undergraduate transcripts to determine what, if any, prerequisite courses are needed. Students may be admitted if they lack only two courses. If prerequisite courses are required, they must be taken in addition to the degree requirements. Below is a list of prerequisite courses (or their equivalents) for the M.Acc. program:

  • ACCT 2010 - Principles of Accounting I (3 credits)
  • ACCT 2020 - Principles of Accounting II (3 credits)
  • ACCT 3010 - Financial Accounting I (3 credits)
  • ACCT 3020 - Financial Accounting II (3 credits)
  • ACCT 3110 - Management Accounting (3 credits)
  • ACCT 3320 - Information Technology for 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)

Note: Although general business courses have not been listed as prerequisites for the ETSU M.Acc. program, students planning to take the CPA exam should check their transcripts with CPA exam eligibility requirements to confirm that they have met the prerequisites for the exam.

Accountancy, M.Acc. Degree Requirements: 33 credits


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

Taxation 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 prerequisite courses may be waived by the Graduate Coordinator of the M.Acc. program.

** Students who have passed the CPA exam can choose the CMA option within the capstone course, ACCT 5890 , or they can substitute an accounting graduate elective for this course with permission of the M.Acc. Graduate Coordinator. 

International Student Seminar Policy


International Students : Must complete 4 credits of International Student Seminar  as part of their graduate program.

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