May 29, 2022  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

Master of Accountancy


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Kathryn Nicewicz, MBA Director

Dr. Richard Rand, Accounting Department

Departmental Mission


TTU’s Mission states that “the University provides strong programs in the arts and sciences, business, education, agriculture and human ecology, nursing, music, art, and interdisciplinary studies.”  It goes on to say that TTU “is committed to the life-long success of students in its undergraduate, master’s, specialist, and doctoral granting programs through high-quality instruction and learning experiences.”

The College of Business Mission Statement states that it “provides an educational foundation that enables its students to become successful, ethical organization and business leaders, [and] serves the region, state, community, University and business disciplines through outreach activities.”  The College of Business Mission Statement also states that “we believe teaching, research, and service are interdependent and synergistic, and that the spirit of discovery and pursuit of knowledge underlie our educational focus and guide our service activities.”

The development of the MAcc specifically addresses the purposes defined in our Departmental Mission Statement.  Our goal is “to prepare students for careers in professional accounting and business careers and to enhance opportunities for our students to become successful and ethical professionals.” Toward that end, we strive to provide students access to advanced knowledge in the field of accounting and we emphasize the importance of life-long learning and continuing professional development.

The purposes of the MAcc Program at TTU include delivery of: (1) strong, masters-level education that provides accounting students with advanced academic knowledge, requisite professional skills, and a relevant, high-quality pathway to the profession and associated certifications”, (2) high-quality programing that facilitates students’ development and growth as successful, ethical business leaders, (3) appropriate graduate-level degree programing to meet the needs of aspiring professional accountants and their prospective employers that is not currently available to TTU accounting graduates, and (4) using online and associated technologies to increase Tennesseans’ access to graduate accounting education.    

Departmental Admission Requirements


Master of Accountancy Website

MAcc admission is open to qualified students with a bachelor’s degree and a major in accounting or coursework in accounting that gives students an academic foundation to be admitted into the MAcc program. The degree and coursework must be from an accredited institution. Consideration is given to the applicant’s work experience and other activities that demonstrate potential for successful completion of the program.

Applications for admission are accepted for all semesters. Candidate screening and admission decisions will be made as applications are completed by the applicants.  

State and federal laws require colleges and universities to be authorized to offer online degree programs in states other than their own. Click here for a list of states where Tennessee Technological University is authorized to offer online degrees. If you do not see your state listed, you will be unable to enroll in any online programs offered by Tennessee Tech.  

Admission is open to qualified students with a bachelor’s degree in business administration with a major in accounting (or its equivalent) from an accredited institution.

To be considered for admission, the applicant’s file must be complete including:

TTU Master of Accountancy Requirements

  • Graduate School Application
  • Official transcripts of all prior college work
  • Sufficient AACSB formula score [(GPA x200) + GMAT]
  • A score of 550 (79 internet-based) on the TOEFL or a band score of 6.0 on the IELTS is required for all students whose native language is other than English.
  • Students must be proficient in the use of word processing, spreadsheet, and presentation software including the integration of all three of the above.
  • Additional information required for international students may be found on the Graduate Studies website.

Applicants may request to waive the GRE/GMAT requirement if they meet one of the following requirements:

  • The student holds a BSBA from Tennessee Tech University with a major in accounting (or has completed 85% of the coursework for the degree and 70% of the coursework for the major) and has an overall GPA of 3.2 or better and a GPA in their upper division pre-requisite courses (ACCT 3170, 3180, 3210, 3330, and 3620) of 3.2 or greater, or
  • The student holds a degree from an AACSB business program with a major in accounting (or has completed 85% of the coursework for the degree and 70% of the coursework for the major) and has an overall GPA of 3.4 or greater and a GPA in their upper division pre-requisite courses (ACCT 3170, 3180, 3210, 3330, and 3620) of 3.4 or greater.

This waiver is not guaranteed and the request must be made via email to the Director of Graduate Programs, Kate Nicewicz, knicewicz@tntech.edu.

 

FULL STANDING

  • Minimum 3.0 undergraduate GPA or better
  • Minimum 500 GMAT or GRE equivalent
  • Minimum 1,100 AACSB formula score

 

PROVISIONAL STANDING *

  • Minimum 2.5 undergraduate GPA or better
  • Minimum 1,000 AACSB formula score
  • Official GMAT or GRE test scores

*Students admitted provisionally must maintain a minimum of a 3.0 GPA on the first nine (9) hours of graduate credit or the applicant will be dismissed from the program.

 

To qualify for admission to the Master of Accountancy program, consideration is given to the applicant’s academic record, the AACSB formula score, the TOEFL or IELTS score (for international students), work experience and other activities that demonstrate potential for leadership, as well as recommendations from professors and work supervisors.

An applicant who does not meet the GMAT, GRE, GPA or Admission Index criteria may be admitted provisionally by a majority vote of the MAcc Admissions Committee whose members are the College of Business Graduate Program Director, the MAcc Coordinator, the Chair of the Accounting Department and two Accounting Department faculty. Provisional admission requires that the applicant maintain a 3.0 GPA for the first nine (9) hours of graduate credit or the applicant will be dismissed from the program.

NOTE:     Fulfilling the above minimum application requirements does not guarantee acceptance into the MAcc program. 

 

 

Fast Track Program


The Fast Track program allows selected undergraduates to enroll for up to six (6) hours of graduate courses that will count at both the undergraduate and graduate level prior to formal admission to the MAcc program.  Participation does not change the requirements for the student’s undergraduate or MAcc program. Once admitted to this program, the student will be allowed to enroll in appropriate MAcc courses in the senior year with the consent of the student’s undergraduate advisor and the Director of Graduate Programs for the College of Business.

 

Admission to Fast-Track

Minimum requirements for admission are:

  • 90 hours of undergraduate work in an AACSB accredited College of Business and successful completion of the required prerequisites
  • Recommendation of a faculty member in the student’s major
  • Overall GPA of 3.2 and GPA of 3.2 in the student’s major
  • Program participants should consult with their future MAcc advisor regarding appropriate graduate courses to take during their junior/senior year.
  • All requirements for full admission to Graduate School must be met upon graduation.
  • Students who do not succeed in their first graduate course (B grade or better) will be advised to withdraw from the Fast Track program and complete their B.S. degree in a normal manner.

Note:  Tennessee Tech students approved for the Fast Track program will automatically have their GMAT/GRE admissions exam requirement waived.  Students will be expected to maintain the 3.2 GPA through their final semester of undergraduate coursework in order to be admitted without at GMAT or GRE exam.

Fulfilling the above minimum requirements does not guarantee acceptance into the MAcc Fast Track program or the MAcc program. Students who meet the above minimum requirements must consult with the College of Business for eligibility and acceptance.

Degree Requirements


The 30-credit hour MAcc program was designed with two options, a 1-year track and a 2-year track.  Due to the importance of completing the degree in a timely fashion and time limits established by the Tennessee Society of CPA’s for completing the CPA Exam, it is important that the discipline of either a 1-year or 2-year timeline be imposed on applicants.  The disciplined time-line will also contribute to lowering the attrition rate and increasing the likelihood of graduation.

The MAcc is a 100% online program with limited face-to-face interaction.  While the coursework will be online, there is a provision in the program for two residency experiences.  These residency experiences will be required components of the program and, combined with the online pre-work, will count for 1 credit hour each.  Students will attend two live weekend sessions that will include group project work, group presentations, seminars and networking opportunities.  The residency experiences will also provide vital “touch points” in the program that will allow students and faculty to communicate in a one-on-one exchange of thoughts and ideas related to the program and course materials.

 

The following are the MAcc degree requirements:

Master of Accountancy Degree Requirements
Requirement Credit Hours
Core Required Courses 24
Advisor Approved Electives 6
Total Degree Requirement 30

 

 

One and Two Year Completion Pathways


As stated earlier, the MAcc program is designed to provide two pathways for students to take in order to meet the student’s academic goals and to fulfill the requirements of the CPA examination timelines.  The following is the academic plan for each pathway:

1-YEAR COMPLETION PATHWAY


                FALL TERM
                ACCT 6210 - Tax Management for Entities  Cr. 3

                ACCT 6220 - Auditing and Attestation  Cr. 3

                ACCT 6231 - Professional Certification: Business Environment and Concepts  Cr.1

                ACCT 6240 - Ethics and the Professional Code of Conduct  Cr.1

                ACCT 6281 - Professional Development I  * Cr.1

               Graduate Elective * Cr.3

 

               SPRING TERM

               ACCT 6260 - Tax Research and Strategy  Cr.3

               ACCT 6270 - Advanced Financial Accounting   Cr. 3

               ACCT 6232 - Professional Certification: Audit   Cr. 3

               ACCT 6233 - Professional Certification: Regulation  Cr.1

               ACCT 6282 - Professional Development II  * Cr.1

               Graduate Elective * Cr.3

 

               SUMMER TERM

               ACCT 6250 - Governmental and Not-for-Profit/Healthcare Accounting  Cr. 3

               ACCT 6290 - Essential Tech for Accountants  Cr.2

               ACCT 6234 - Professional Certification: Financial Accounting and Reporting  Cr.1

 

2-YEAR COMPLETION PATHWAY 

 
               1st FALL TERM  
               ACCT 6210 - Tax Management for Entities  Cr. 3

               Graduate Elective * Cr.3

  

               1st SPRING TERM  

               ACCT 6260 - Tax Research and Strategy  Cr.3

               Graduate Elective * Cr.3

 

               1st SUMMER TERM

               ACCT 6290 - Essential Tech for Accountants  Cr.2

               ACCT 6233 - Professional Certification: Regulation  Cr.1

 

                2nd FALL TERM

                ACCT 6220 - Auditing and Attestation  Cr.3

                ACCT 6231 - Professional Certification: Business Environment and Concepts  Cr.1

                ACCT 6240 - Ethics and the Professional Code of Conduct  Cr.1

                ACCT 6281 - Professional Development I  * Cr.1

 

                2nd SPRING TERM

                ACCT 6270 - Advanced Financial Accounting  Cr.3

                ACCT 6232 - Professional Certification: Audit   Cr.1

                ACCT 6282 - Professional Development II  * Cr.1

 

               2nd SUMMER TERM

               ACCT 6250 - Governmental and Not-for-Profit/Healthcare Accounting  Cr.3

               ACCT 6234 - Professional Certification: Financial Accounting and Reporting  Cr.1

 

 

 

 

Minimum Retention Requirements


A MAcc student is required to maintain a cumulative grade average of at least B (3.0) in all courses taken for degree purposes. Not more than six (6) hours of credit below a B grade will be allowed. If a grade of C is assigned in a MAcc-related course, the course may be repeated.  However, both the original grade and the grade for repeat will be counted in the cumulative average. A MAcc degree course may be repeated only one (1) time and no more than two (2) MAcc degree courses may be repeated. In addition, any student receiving a D or an F in a MAcc degree course shall be dismissed from the program.

 

 

Probation for Unsatisfactory Performance


A graduate student is required to maintain a cumulative grade point average of at least “B” on all graduate courses taken as a graduate student. When a student’s cumulative average on courses falls below 3.0, but not less than 2.00, the student will be placed on probation. If the cumulative average falls below 2.00, the student will be dismissed.

If the term average, on all courses presented as part of the hours required for graduation, during any semester is less than 2.00, the student’s record will be reviewed and the student may be placed on probation.

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