Jun 14, 2024  
2012-2013 Graduate Catalog 
2012-2013 Graduate Catalog [ARCHIVED CATALOG]

Accounting, M.Acc.

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

General Program Information

Graduate School Contact:

Cindy Hill; hillcc@etsu.edu; 423-439-6590

Martha M. Pointer, Ph.D., Associate Dean for Graduate Studies in

Business and Technology
214 Sam Wilson Hall
Box 70699
(423) 439-5314 Fax: (423) 439-5274
e-mail: pointer@etsu.edu

Gary D. Burkette, Ph.D., Chair, Graduate Coordinator

220 Sam Wilson Hall
Box 70699
(423) 439-4432
e-mail: burkette@etsu.edu


Murray S. Anthony; Gary Berg; Gary D. Burkette; Richard A. Manahan; Robert Morgan; 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 Accounting 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 should be addressed to the Associate Dean for Graduate Studies in Business and Technology.

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 business courses without prior approval of the Associate Dean for Graduate Studies in Business and Technology.

Course Requirements

*M.Acc. Foundation Courses

Accounting Foundation Courses:

  • (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 4310 - Accounting Information Systems (3 credits)
  • ACCT 4610 - Auditing Theory & Practice (3 credits)
  • ACCT 4717 - Not-for-Profit Entity Accounting (3 credits)

Maximum: 48 Credit Hours

Concentrations: 9 credit hours each

Concentration in Taxation:

Concentration in Audit:

** Electives: 9 credit hours

Students who choose not to declare a concentration may take nine credit hours of electives approved by the Associate Dean for Graduate Studies in the College of Business and Technology. The courses are to be chosen from the following list:

*** Other Credits: 3 credit hours

Total Hours Required for Degree: 33 Credit Hours


* 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.

*** This course fulfills the Culminating Experience requirement in the M.Acc. program.

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 can complete the program in three semesters. Part-time students can complete the program through evening classes at the ETSU main campus.

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