Courses
Core Classes
ACCT 6210 Tax Management for Entities
Prerequisite: Admission to Master's of Accountancy degree program or permission of the instructor. Use of tax law and accounting data by management in planning, controlling, and decision making for business entities.
ACCT 6220 Auditing
Prerequisite: Admission to Master's of Accountancy or permission of the instructor. Emphasizes case studies, auditing simulations, modern authoritative pronouncements, technology and current events in the accounting profession.
ACCT 6231 Professional Certification I - Discipline Exam
Prerequisite: Admission to Master's of Accountancy degree program. Students must select one of three discipline exams – Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). BAR covers technical aspects of accounting and reporting, ISC covers information technology and data management, and TCP covers aspects of tax and compliance.
ACCT 6232 Professional Certification II - Audit
Prerequisite: Admission to the Master's of Accountancy degree program. Focused study and discussion of the topics covered on the AUDIT section of the Uniform CPA Examination. Coverage will cover review of key auditing concepts, theories, and techniques.
ACCT 6233 Professional Certification III - REG
Prerequisite: Admission to the Master's of Accountancy degree program. Focused study and discussion of the topics covered on the REG section of the Uniform CPA Examination. Coverage will cover review of key taxation concepts, theories, and techniques.
ACCT 6234 Professional Certification IV - FAR
Prerequisite: Admission to the Master's of Accountancy degree program. Focused study and discussion of the topics covered on the FAR section of the Uniform CPA Examination. Coverage will cover review of key financial accounting concepts, theories, and techniques.
ACCT 6240 Ethics & Code of Prof. Conduct
Prerequisite: Admission to the Master's of Accountancy degree program. Professional Accountants are subject to a Professional Code of Conduct. In addition, ethical conduct in both fact and appearance is a critical aspect of the practice of professional accounting. This course will focus on the concept of ethics as it applies to the profession and to the Code of Professional Conduct.
ACCT 6250 Governmental & NFP Acct.
Prerequisite: Admission to the Master's of Accountancy degree program or permission of instructor. Accounting, reporting, and budgeting for governmental entities and other not-for-profit organizations, including coverage of healthcare organizations.
ACCT 6260 Tax Research & Strategy
Prerequisite: Admission to the Master's of Accountancy degree program or permission of instructor. A case study course emphasizing research, analysis, development, and communication of solutions to tax-related problems using modern information technology.
ACCT 6270 Advanced Financial Accounting
Prerequisite: Admission to the Master's of Accountancy degree program or permission of instructor. Theory and problems related to consolidated financial reporting, international accounting, corporate governance, and partnerships.
ACCT 6281 Professional Development I
Prerequisite: Admission to the Master's of Accountancy degree program. Examination of the role of leadership, team building, and technical expertise in professional accounting as it relates to professional accounting.
ACCT 6282 Professional Development II
Prerequisite: Admission to the Master's of Accountancy degree program. A continuation of the examination of the role of leadership, team building, and technical expertise in professional accounting as it relates to professional accounting.
ACCT 6290 Essential Technology for Accountants
Prerequisite: Admission to the Master's of Accountancy degree program. Examination and application of current technology tools commonly used in the accounting profession including pivot tables, Vlookup tables, data filtering, graphic presentation of data, data security, and data extraction.
Electives
Electives in the MAcc may come from the following sources:
- Tennessee Tech MBA Program (excluding ACCT6010 and BMGT6950)
Note: Students who already have an MBA from Tennessee Tech may count courses taken for the MBA toward the Master's of Accountancy.
- 5000-level electives offered by the Tennessee Tech Department of Accounting
Note: Credit will not be granted for students who take both a 4000-level course and the co-listed 5000-level course.
- 5000 or 6000-level courses offered by other programs at Tennessee Tech (subject to MAcc coordinator approval)
Note: Credit will not be granted for students who take both a 4000-level course and
the co-listed 5000-level course.
- Up to six credit hours of graduate electives may be taken from a non-Tennessee Tech MBA program or Master's of Accountancy program that is AACSB Accredited (subject to MAcc coordinator approval).
