• Accounting majors network with MTSU grad Ronald Williams, a partner with Decosimo
  • Accounting
    Faculty member Sandy Benson was named 2012 Bridgestone Firestone Professor
  • Students discuss the Center for Public Trust with an NASBA representative
  • Accounting
    MTSU Accounting faculty regularly receive industry recognition

Accounting

Business fuels the engine of global commerce, and accounting is commonly called the “language of business.” To be a successful communicator in any field, one must speak the language of that discipline. Thousands of years ago, the language of accounting was simpler but nonetheless applicable in a primitive society that recorded the growth of crops and herds. Modern accounting methods may be more sophisticated, but mastery of the language common to all business disciplines remains imperative. At MTSU, students have the flexibility to tailor their accounting studies to help meet personal goals.

A link between campus and career

A link between campus and career

Jim Biagini, an MTSU accounting graduate, has 22 years of experience in accounting and auditing. He is a director with Deloitte Tennessee Audit Practice and continues to lead the firm's recruiting efforts on the MTSU campus. When Jim was a student, he was president of Beta Alpha Psi. With his background and knowledge, he provides that critical link between a student's current career preparation and his or her future success.

A program recognized internationally

A program recognized internationally

The Jennings A. Jones College of Business holds the coveted accreditation from the Association to Advance Collegiate Schools of Business. That designation is synonymous with quality and excellence. In addition, the college's Department of Accounting recently received reaffirmation of its accreditation from the AACSB. This is an additional departmental reaccreditation, making it one of only 178 university accounting programs worldwide with that distinction and signifying top-drawer faculty who put teaching first.

MTSU offers a high-quality accounting program that is well respected in the business community. Many different employers visit the MTSU campus each year to recruit accounting majors, and our graduates are employed in a variety of settings. Examples include

  • Accounting information systems
  • Auditing firms
  • Banking/investment firms
  • Consulting agencies
  • Criminal investigation
  • Education
  • Entertainment industry
  • Industry
  • Nonprofit organizations
  • Public accounting firms
  • Sports operations
  • Tax preparation businesses
  • Technology development


Employers of MTSU alumni include

  • AmSurg
  • Carr Riggs & Ingram
  • Comptroller's Office, State of Tennessee
  • Crosslin & Associates
  • Crowe Horwath
  • Defense Contract Audit Agency
  • Deloitte
  • Dempsey Vantrease & Follis
  • Ernst & Young
  • Faulkner Mackie & Cochran
  • HCA Internal Audit
  • Jobe Hastings
  • KPMG
  • Kraft CPAs
  • Lattimore Black Morgan & Cain
  • Maggart & Associates
  • NHC
  • Pricewaterhouse Coopers
  • Puryear Hamilton Hausman & Wood
  • Winnett and Associates

Elizabeth R. Abernathy
Instructor
elizabeth.abernathy@mtsu.edu

Phone | 615-898-5764
Office | Room N401, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
M.B.A., Vanderbilt University (1981)
B.A., University of North Carolina, Chapel Hill (1977)
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Dr. Tammy R. Bahmanziari
Associate Professor
tammy.bahmanziari@mtsu.edu

Phone | 615-898-2367
Office | Room N420, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., Southern Illinois University, Carbondale (2006)
B.S., University of Tennessee, Martin (1996)
M.B.A., Murray State University, KY (1988)
B.S., University of Tennessee, Martin (1986)
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Dr. Sandra S. Benson
Associate Professor
sandy.benson@mtsu.edu

Phone | 615-898-2348
Office | Room N403, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
J.D., University of Georgia (1990)
B.A., Vanderbilt University (1982)
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Dr. Susan K. Bradley
Instructor
susan.bradley@mtsu.edu

Phone | 615-898-2102
Office | Room N415, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
J.D., University of Tennessee, Knoxville (1990)
A.B., Western Kentucky University (1983)
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Dr. Stanley J. Clark
Associate Professor
stanley.clark@mtsu.edu

Phone | 615-898-5139 
Office | Room N410, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Kentucky, Lexington (1991)
M.P.A., University of Southern Mississippi (1985)
B.S.B.A., University of Southern Mississippi (1982)
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Dr. Lara W. Daniel
Professor
lara.daniel@mtsu.edu

Phone | 615-898-2439
Office | Room N453, Business and Aerospace Building (BAS)
Mail | MTSU Box 430, Murfreesboro, TN 37132

Degree Information
M.B.A., Middle Tennessee State University (1991)
J.D., University of Tennessee, Knoxville (1983)
B.S., Middle Tennessee State University (1979)
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Monica E. Davis
Instructor
monica.davis@mtsu.edu

Phone | 615-904-8388
Office | Room N454, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
M.Acc., Auburn University (1987)
B.S.B.A., Auburn University (1986)
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Rebecca A. Foote
Accounting Instructional Coordinator | Instructor
rebecca.foote@mtsu.edu

Phone | 615-494-8923
Office | Room N421, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
M.S., Middle Tennessee State University (2005)
B.S., Ohio State University, Columbus (1982)
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Dr. Jeannie J. Harrington
Associate Professor | HCA Outstanding Professor
jeannie.harrington@mtsu.edu

Phone | 615-898-2038
Office | Room N405, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Kentucky, Lexington (1995)
M.B.A., Middle Tennessee State University (1988)
B.S., Murray State University, KY (1983)
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Dr. Rebekah A. Heath
Assistant Professor
rebekah.heath@mtsu.edu

Phone | 615-898-2625
Office | Room N414, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Nebraska, Lincoln (1999)
M.S., Weber State University, UT (1989)
B.S., University of Utah (1988)
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Dr. Kim Honaker
Assistant Professor
kim.honaker@mtsu.edu

Phone | 615-898-2353
Office | Room N426, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
D.B.A., Kennesaw State University (2013)
M.Acc., University of Tennessee, Knoxville (1990)
B.S.B.A., University of Tennessee, Knoxville (1989)
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Dr. Mark E. Jobe
Assistant Professor
mark.jobe@mtsu.edu

Phone | 615-898-2619 
Office | Room N416, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Mississippi (2011)
M.P.A., University of Mississippi (1994)
B.Accy., University of Mississippi (1993)
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Dr. Horace E. Johns, Jr.
Professor
horace.johns@mtsu.edu

Phone | 615-898-2562
Office | Room N207, Business and Aerospace Building (BAS)
Mail | MTSU Box 102, Murfreesboro, TN 37132

Degree Information
Ph.D., Vanderbilt University (1982)
M.B.A., Syracuse University, NY (1987)
M.A., Vanderbilt University (1976)
J.D., Vanderbilt University (1970)
B.A., Vanderbilt University (1967)
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Dr. Charles O. Kile, Jr.
Associate Professor
charlie.kile@mtsu.edu

Phone | 615-898-2354
Office | Room N412, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., Washington University, MO (1993)
M.S., Washington University, MO (1991)
M.A., Regent University, VA (1984)
B.A., Lee University, TN (1981)
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Dr. Timothy R. Koski
Professor
tim.koski@mtsu.edu

Phone | 615-898-5529
Office | Room N423, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Missouri, Columbia (1998)
L.L.M., Southern Methodist University, TX (1986)
J.D., University of North Dakota, Grand Forks (1985)
B.S., Arizona State University, Tempe (1982)
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Dr. Denise M. Leggett
Assistant Professor
denise.leggett@mtsu.edu

Phone | 615-898-2356
Office | Room N424, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Alabama (2013)
M.B.A., Middle Tennessee State University (2002)
B.B.A., Middle Tennessee State University (2000)
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Adrian L. Mayse
Assistant Professor
adrian.mayse@mtsu.edu

Phone | 615-898-2347
Office | Room N411, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information Ph.D., Jackson State University (ABD)
M.P.A., Jackson State University (2007)
B.B.A., University of Mississippi (2005)
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Dr. Mary E. Phillips
Associate Professor
mary.phillips@mtsu.edu

Phone | 615-898-2372
Office | Room N409, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Kentucky, Lexington (2005)
M.B.A., Middle Tennessee State University (1993)
M.M.U., University of Rochester, NY (1971)
B.M.E., Texas Tech University, TX (1970)
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Dr. G. Robert Smith, Jr.
Department Chair
smitty.smith@mtsu.edu

Phone | 615-898-2345
Office | Room N425C, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., Texas Tech University (1995)
M.Acc., University of Tennessee, Knoxville (1982)
B.S.B.A., University of Tennessee, Knoxville (1974)
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Dr. Paula B. Thomas
Deloitte Foundation Professor
paula.thomas@mtsu.edu

Phone | 615-898-5655 
Office | Room N422, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
D.B.A., Mississippi State University (1987)
M.S., Middle Tennessee State University (1983)
B.B.A., Middle Tennessee State University (1978)
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Dr. Patricia S. Wall
Associate Professor
patricia.wall@mtsu.edu

Phone | 615-898-2039
Office | Room N406, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ed.D., Tennessee State University (2004)
M.B.A., University of Tennessee, Chattanooga (1987)
B.S., University of Tennessee, Knoxville (1985)
J.D., University of Tennessee, Knoxville (1979)
B.A., University of Tennessee, Knoxville (1975)
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Dr. Terry J. Ward
Professor
terry.ward@mtsu.edu

Phone | 615-898-2341
Office | Room N408, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., University of Tennessee, Knoxville (1991)
M.B.A., Morehead State University, KY (1982)
B.B.A., Morehead State University, KY (1981)
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Sharron E. Waugh
Instructor
sharron.waugh@mtsu.edu

Phone | 615-898-2355
Office | Room N407, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
M.Acc., East Tennessee State University (2007)
B.B.A., East Tennessee State University (1987)
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Dr. John G. Wermert
Associate Professor | LBMC Outstanding Professor
john.wermert@mtsu.edu

Phone | 615-898-2357
Office | Room N418, Business and Aerospace Building (BAS)
Mail | MTSU Box 50, Murfreesboro, TN 37132

Degree Information
Ph.D., Indiana University, Bloomington (1995)
B.S., University of Dayton, OH (1983)
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The Bachelor of Business Administration (B.B.A) degree with a major in Accounting is designed to provide the student with a well-rounded education in both business and liberal arts. The accounting degree also can help those students who wish to pursue the following professional certifications: Certified Public Accountant, Certified Management Accountant, Certified Internal Auditor, and Certified Information Systems Auditor.

Undergraduate minors are offered in Accounting, Accounting/Information Systems, and Business Law.

Graduate students can pursue the Master of Accountancy (M.Acc.) degree in Accounting.

There is a graduate minor in Accounting.

An academic map is a suggested four-year schedule of courses based on degree requirements in the undergraduate catalog. This sample schedule serves as a general guideline to help build a full schedule each term. Milestones, courses, and special requirements necessary for timely progress to complete a major are designated to keep you on track to graduate in four years. Missing milestones could delay your program

This map based on the 2013-2014 undergraduate catalog is not a substitute for academic advisement - contact your advisor if you have any questions about scheduling or about your degree requirements. Also see the current undergraduate catalog (catalog.mtsu.edu) for a complete list of requirements and electives. Note: Requirements are continually under revision, and there is no guarantee they will not be changed or revoked; contact the department and/or program area for current information. 

You may choose to attend a summer term to reduce your load during fall or spring terms but still stay on track to graduate in four years (see below). NOTE: Learning Support courses will alter the sequences on this map.

Accounting Academic Map

Department of Accounting
Middle Tennessee State University | Murfreesboro


Suggested Fall/Spring and Summer/Fall/Spring Four-Year Schedule

Refer to the scholarships website for information regarding use of the Lottery Scholarship for the summer term.

Click here for printer friendly academic map.

FRESHMAN FALL FRESHMAN SPRING
CourseHoursMilestones/Notes CourseHoursMilestones/Notes
ENGL 1010 (Comm)3Grade of C- or higher ENGL 1020 (Comm)3Prereq: Grade of C- or higher in ENGL 1010
MATH 1630 (Math)3Prereq: See catalog COMM 2200 (Comm)3 
Nat Sci (Rubric 1)4  Nat Sci (Rubric 2)4
ECON 2410* (Soc/Beh Sci)3  ECON 2420*3 
Soc/Beh Sci3  Nonbusiness elective1 
SUBTOTAL16  SUBTOTAL14 
SOPHOMORE FALL SOPHOMORE SPRING
ENGL 2020, ENGL 2030, or HUM 2610 (Hum/FA)3Prereq: See catalog Nonbusiness elective3 
Hum/FA (Rubric 1)3  Hum/FA (Rubric 2)3 
HIST 2010, HIST 2020, or HIST 20303  HIST 2010, HIST 2020, or HIST 20303 
ACTG 2110*3Prereq: See catalog ACTG 21253Prereq: ACTG 2110 with C or higher
QM 2610*3Prereq: MATH 1630 INFS 22003 
SUBTOTAL15  SUBTOTAL15 
*2.25 GPA in these courses for admission to Jones College of Business 2.25 GPA overall required for admission to Jones College of Business
JUNIOR FALL JUNIOR SPRING
ACTG 3110§3Prereq: See catalog ACTG 3120§3Prereq: See catalog
ACTG 3310§3Prereq: See catalog ACTG 4510§3Prereq: See catalog
QM 36203Prereq: QM 2610; junior standing BCEN 35103Prereq: Junior standing
MGMT 3610**3Prereq: Junior standing MGMT 3620**3Prereq: QM 2610; junior standing
INFS 3100**3Prereq: Junior standing FIN 3010**3Prereq: See catalog
SUBTOTAL15  SUBTOTAL15 
SENIOR FALL SENIOR SPRING
ACTG 4550§3Prereq: See catalog ACTG 4650§3Prereq: See catalog
ACTG 4620§ or 4640§3Prereq: See catalog ACTG elective§3Prereq: See catalog
BLAW 3400**3Prereq: Junior standing BLAW 3430§3Prereq: Junior standing
MKT 3820**3Prereq: Junior standing Elective3 
ECON 3210**3Prereq: ECON 2410; junior standing BUAD 4980§3Taken last semester
SUBTOTAL15  SUBTOTAL15 
§Admission required; ** Prerequisites for BUAD 4980  NOTE: Accounting majors are required to have a C (2.00) or higher in all ACTG courses.

TOTAL HOURS IN PROGRAM: 120

FRESHMAN FALL FRESHMAN SPRING
CourseHoursMilestones/Notes CourseHoursMilestones/Notes
ENGL 1010 (Comm)3Grade of C- or higher ENGL 1020 (Comm)3Prereq: Grade of C- or higher in ENGL 1010
MATH 1630 (Math)3Prereq: See catalog COMM 2200 (Comm)3 
Nat Sci (Rubric 1)4  Nat Sci (Rubric 2)4
ECON 2410* (Soc/Beh Sci)3  ECON 2420*3 
Soc/Beh Sci3  Nonbusiness elective1 
SUBTOTAL16  SUBTOTAL14 
SOPHOMORE FALL SOPHOMORE SPRING
ENGL 2020, ENGL 2030, or HUM 2610 (Hum/FA)3Prereq: See catalog Nonbusiness elective3 
HIST 2010, HIST 2020, or HIST 20303  HIST 2010, HIST 2020, or HIST 20303 
ACTG 2110*3Prereq: See catalog ACTG 21253Prereq: ACTG 2110 with C or higher
QM 2610*3Prereq: MATH 1630 INFS 22003 
SUBTOTAL12  SUBTOTAL12 
*2.25 GPA in these courses for admission to Jones College of Business 2.25 GPA overall required for admission to Jones College of Business
JUNIOR SUMMER
Hum/FA (Rubric 1)3  Hum/FA (Rubric 2)3 
SUBTOTAL3  SUBTOTAL3 
JUNIOR FALL JUNIOR SPRING
ACTG 3110§3Prereq: See catalog ACTG 3120§3Prereq: See catalog
ACTG 3310§3Prereq: See catalog ACTG 4510§3Prereq: See catalog
QM 36203Prereq: QM 2610; junior standing BCEN 35103Prereq: Junior standing
INFS 3100**3Prereq: Junior standing FIN 3010**3Prereq: See catalog
SUBTOTAL12  SUBTOTAL12 
SENIOR SUMMER
MGMT 3610**3Prereq: Junior standing MGMT 3620**3Prereq: QM 2610; junior standing
SUBTOTAL3  SUBTOTAL3 
SENIOR FALL SENIOR SPRING
ACTG 4550§3Prereq: See catalog ACTG 4650§3Prereq: See catalog
ACTG 4620§ or 4640§3Prereq: See catalog ACTG elective§3Prereq: See catalog
BLAW 3400**3Prereq: Junior standing BLAW 3430§3Prereq: Junior standing
MKT 3820**3Prereq: Junior standing Elective3 
ECON 3210**3Prereq: ECON 2410; junior standing BUAD 4980§3Taken last semester
SUBTOTAL15  SUBTOTAL15 
§Admission required; ** Prerequisites for BUAD 4980  NOTE: Accounting majors are required to have a C (2.00) or higher in all ACTG courses.

TOTAL HOURS IN PROGRAM: 120

In addition to the courses listed on this map, students must meet specific GPA and residency requirements. See Undergraduate Degree Requirements at catalog.mtsu.edu for specific information.

Accounting

ACTG 2110 - Principles of Accounting I
3 credit hours
Prerequisites: A college-level math course; ENGL 1010; sophomore standing. Financial accounting for proprietorships and partnerships with emphasis on the accounting cycle for service and merchandising organizations. Additional topics include accounting for receivables; inventories; property, plant, and equipment; and current liabilities. (Not open to students with credit in ACTG 3000.)

ACTG 2120 - Principles of Accounting II
3 credit hours
Prerequisite: ACTG 2110. A continuation of financial accounting concepts with emphasis on debt and equity structures, the statement of cash flows, and ratio analysis. Managerial accounting topics include job, standard- and activity-based costing, cost/volume/profit (CVP) analysis, and budgeting. (Not open to students with credit in ACTG 2125 or ACTG 3000.)

ACTG 2125 - Principles of Accounting II for Accounting Majors
3 credit hours
Prerequisite: ACTG 2110 with a minimum grade of C. Reporting for corporations with emphasis on issues relating to debt and equity, the Statement of Cash Flows, reporting for manufacturing companies, and other issues related to the profession of accounting. (Not open to students with credit in ACTG 2120.)

ACTG 3000 - Survey of Accounting for General Business
3 credit hours
Prerequisites: A college-level math course; ENGL 1010; sophomore standing. Accounting cycle given minor emphasis; financial statement analysis and managerial uses of accounting given major emphasis. May be used for general business minors or M.B.A. candidates who have had no previous accounting courses. (Not open to Accounting majors and students with credit in ACTG 2110 and ACTG 2120.)

ACTG 3020 - Managerial Accounting
3 credit hours
Prerequisites: ACTG 2120 or ACTG 3000; junior standing; admission into the College of Business. Analysis of costs of products and services, recognition of quantitative techniques relating to management objectives, overview of master budgeting, and planning and control techniques. Designed for nonaccounting majors. (Not open to students with credit in ACTG 3310 or Accounting majors.)

ACTG 3110 - Intermediate Accounting I
3 credit hours
Prerequisites: ACTG 2110 with minimum grade of C;  ACTG 2125 or ACTG 3000 with minimum grade of C; MATH 1630; GPA of at least 2.00; junior standing; admission into the College of Business; passing grade on departmental admission exam. Introduction to professional accounting standards and financial statement preparation. Review of the accounting cycle. Extensive coverage of time value of money concepts and accounting for and reporting of current assets; current liabilities; and property, plant, and equipment.

ACTG 3120 - Intermediate Accounting II
3 credit hours
Prerequisite: ACTG 3110 with minimum grade of C and admission into the College of Business. Continuation of Intermediate Accounting I with professional accounting standards and financial statement preparation. Extensive coverage of accounting for and reporting of investments, long-term liabilities, owners' equity and related issues, revenue recognition, accounting changes and errors, and cash flows.

ACTG 3310 - Cost Accounting
3 credit hours
Prerequisites: ACTG 2125 or ACTG 3000 with minimum grade of C; MATH 1630; INFS 2200; junior standing; admission into the College of Business. Determine costs of products or services, apply quantitative concepts relating to management objectives, prepare master budgets, and perform various techniques for planning and controlling in a business environment.

ACTG 4310 - Advanced Cost Accounting
3 credit hours
Prerequisites: ACTG 3310 with minimum grade of C; QM 2610; admission into the College of Business. In-depth analysis of costs; quantitative concepts relating to management objectives, control, and planning. Cost analysis and management accounting practices and problems using a variety of problem sets, statistical techniques, case studies, computer applications, and other materials.

ACTG 4420 - Accounting Internship
3 credit hours
Prerequisites: Senior standing or consent of advisor; a plan of activities with the associated firm prior to registration; admission into the College of Business. Active employment with an accounting firm, governmental agency, or business firm for accounting field work; credit given for experience and research upon completion of acceptable work and formal report. (Not counted as part of 24-hour Accounting major requirements.) Pass/Fail.

ACTG 4510 - Accounting Systems
3 credit hours
Prerequisites: ACTG 2125 or ACTG 3000 with minimum grade of C; INFS 2200; junior standing; admission into the College of Business. An introduction to accounting information systems in a variety of technological environments. Emphasis on business process modeling, accounting cycle controls, and database design and implementation.

ACTG 4530 - Individual Income Tax
3 credit hours
Prerequisites: ACTG 2125 or ACTG 3000 with minimum grade of C; junior standing; admission into the College of Business. Addressed to a determination of taxable income for individuals; federal income tax returns and research methods.

ACTG 4550 - Introduction to Federal Income Tax
3 credit hours
Prerequisite: ACTG 3110 with minimum grade of C or consent of instructor and admission into the College of Business. Federal income tax concepts applicable to business entities (C corporations, S corporations, partnerships, limited liability companies, and sole proprietorships) and individuals. Emphasizes the role taxes play in business and investment decisions.

ACTG 4610 - Governmental Accounting and Reporting
3 credit hours
Prerequisites: ACTG 3120 with minimum grade of C and admission into the College of Business. State and local government accounting principles and procedures; classifications of accounts for budgetary and financial reporting; accounting for revenues and expenditures or expenses; reporting for funds and the governmental entity; and auditing the governmental entity.

ACTG 4620 - External Auditing I
3 credit hours
Prerequisites: ACTG 3120 and ACTG 4510 with minimum grade of C; QM 3620; and admission to the College of Business. Applications of theory and principles of external auditing. Includes gathering and evaluating evidence on accounting data, preparation of reports by public accountants, evaluation of internal controls, use of statistical sampling, legal liability and ethical requirements of public accountants. (Recommended for CPA exam candidates.)

ACTG 4640 - Internal Auditing
3 credit hours
Prerequisites: ACTG 3120 and ACTG 4510 with a minimum grade of C; QM 3620; and admission to the College of Business. Application of internal auditing concepts. Includes gathering and analyzing company data, assessing risk, applying professional and ethical standards, performing statistical sampling, and preparing internal audit reports. (Recommended for CIA exam candidates.)

ACTG 4650 - Financial Accounting Standards
3 credit hours
Prerequisite: ACTG 3120 with minimum grade of C and admission to the College of Business. Analysis of propositions, axioms, theorems, controversial accounting concepts, and authoritative statements and research on accounting principles.

ACTG 4680 - Forensic Accountancy and Fraud Auditing
3 credit hours
Prerequisite: ACTG 4620 or ACTG 4640 with minimum grade of C or approval of department chair and admission into the College of Business. The practice of forensic accounting, i.e., nontraditional investigative aspects of accountancy (e.g., litigation support, business interruptions, etc.); emphasis on fraud prevention and the detection of fraudulent intent to obtain improper individual or group gains.

ACTG 4980 - Independent Study in Accounting
1 to 3 credit hours
Prerequisites: Senior standing; 3.00 overall GPA; consent of department chair; and admission into the College of Business. Accounting research or project in contemporary problem areas under direct faculty supervision. Aggregate credits allowable toward a degree may not exceed 3 hours under 4980 courses.