• Accounting
    The excellence of the faculty leads to national recognition for the department
  • NASBA is among the professional organizations represented at career events
  • Numerous professional organizations give students a head start on their careers
  • At MTSU, tutors in the accounting lab are ready to help
  • Many undergraduates go on to earn a Master of Accountancy (MAcc) degree

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

For additional information about career opportunities in accounting, visit:

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.

Accounting, B.B.A.

Department of Accounting 
615-898-2558
Stephen Salter, program coordinator
Stephen.Salter@mtsu.edu

In addition to meeting the Jennings A. Jones College of Business requirements, an Accounting major consists of 24 semester hours of accounting and requires a minimum of 2.00 GPA. At least 50 percent of the required major hours must be taken in residence at MTSU. Majors must earn a C (2.00) or better in all accounting courses.

The program below includes a Business Administration minor.  An alternative business minor may be chosen, but it may require total hours for graduation to exceed 120.

Required Courses (24 hours)

  • 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  

    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 4510 - Accounting Systems  3 credit hours  

    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 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 4620 - External Auditing I  3 credit hours  OR

    ACTG 4620 - External Auditing I

    3 credit hours

    Prerequisites: ACTG 3120 and ACTG 4510 with minimum grade of C; BIA 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  

    ACTG 4640 - Internal Auditing

    3 credit hours

    Prerequisites: ACTG 3120 and ACTG 4510 with a minimum grade of C; BIA 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.

NOTE:

*Any upper-division accounting course can be used for the ACTG elective except ACTG 3000, ACTG 3020, and ACTG 4420.

Curriculum: Accounting

Curricular listings include General Education requirements in Communication, History, Humanities and/or Fine Arts, Mathematics, Natural Sciences, and Social/Behavioral Sciences categories.

Freshman

  • ENGL 1010 - Expository Writing  3 credit hours  (Comm)

    ENGL 1010 - Expository Writing

    3 credit hours

    The first General Education English course. Emphasis on learning to adapt composing processes to a variety of expository and analytic writing assignments. Minimum grade of C- required for credit.

  • ENGL 1020 - Research and Argumentative Writing

    3 credit hours

    Prerequisite: ENGL 1010. The second General Education English course. Emphasis on analytic and argumentative writing and on locating, organizing, and using library resource materials in the writing. Minimum grade of C- required for credit.

  • MATH 1630 - College Mathematics for Managerial, Social, and Life Sciences

    3 credit hours

    Prerequisites: Two years of high school algebra and a Math Enhanced ACT greater than 25 or MATH 1710. Topics include solving systems of linear equations, Leontief models, linear programming, mathematics of finance, set theory, and probability theory.

  • COMM 2200 - Fundamentals of Communication

    3 credit hours

    Principles and processes of effective public oral communication including researching, critical thinking, organizing, presenting, listening, and using appropriate language. Emphasis on informative, persuasive, special occasion, and extemporaneous (impromptu) speaking. Counts as part of the General Education Communication requirement.

  • ECON 2410 - Principles of Economics, Macroeconomics  3 credit hours  * (Soc/Beh Sci)

    ECON 2410 - Principles of Economics, Macroeconomics

    3 credit hours

    As an aid to understanding modern economic society: economic concepts of national income and its fluctuations, inflation, unemployment, role of the banking system, monetary and fiscal policies, and international topics.

  • ECON 2420 - Principles of Economics, Microeconomics

    3 credit hours

    As an aid to understanding modern economic society: economic concepts of consumer and firm behavior; the pricing of goods, services, and productive factors; international topics; and an overview of the American economy.

Subtotal: 30 Hours

Sophomore

  • ENGL 2020 - Themes in Literature and Culture  3 credit hours  (Hum/FA) OR

    ENGL 2020 - Themes in Literature and Culture

    3 credit hours

    Prerequisites: ENGL 1010 and ENGL 1020. Traces a specific theme or idea through a number of literary texts that reflect different historical and cultural contexts. Subject will vary.

  • ENGL 2030 - The Experience of Literature  3 credit hours  (Hum/FA) OR

    ENGL 2030 - The Experience of Literature

    3 credit hours

    Prerequisites: ENGL 1010 and ENGL 1020. The reading of a variety of literary types which illuminate themes and experiences common to human existence.

  • HUM 2610 - Foreign Literature in Translation

    3 credit hours

    Prerequisites: ENGL 1010 and ENGL 1020. Representative works of French, German, and Hispanic authors in English translation. No foreign-language proficiency required. Carries General Education credit.

 

  • 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 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.)

  • BIA 2610 - Statistical Methods  3 credit hours  *

    BIA 2610 - Statistical Methods

    3 credit hours

    Prerequisite: MATH 1630 or MATH 1810. The application of collecting, summarizing, and analyzing data to make business decisions. Topics include measures of central tendency, variation, probability theory, point and interval estimation, correlation and regression. Computer applications emphasized.

Choose 6 hours from:

  • HIST 2010 - Survey of United States History I

    3 credit hours

    Survey of the political, economic, social, cultural, and diplomatic phases of American life in its regional, national, and international aspects. HIST 2010 discusses the era from the beginning to 1877. HIST 2020 discusses the era from 1877 to the present. These courses are prerequisite for all advanced courses in American history and satisfy the General Education History requirement. HIST 2010 is NOT a prerequisite for HIST 2020.

  • HIST 2020 - Survey of United States History II

    3 credit hours

    Survey of the political, economic, social, cultural, and diplomatic phases of American life in its regional, national, and international aspects. HIST 2010 discusses the era from the beginning to 1877. HIST 2020 discusses the era from 1877 to the present. These courses are prerequisite for all advanced courses in American history and satisfy the General Education History requirement. HIST 2010 is NOT a prerequisite for HIST 2020.

  • HIST 2030 - Tennessee History  3 credit hours  

    HIST 2030 - Tennessee History

    3 credit hours

    The role of the state in the development of the nation. May be used to satisfy one part of the General Education History requirement.

Subtotal: 30 Hours

Junior

  • BIA 3620 - Introduction to Business Analytics

    3 credit hours

    Prerequisites: BIA 2610 or equivalent, junior standing. Corequisite: BIA 3621. Introduction to the concepts and application of data analytics in business. Spreadsheet software and associated analytic tools will be utilized to visualize, model, and analyze business data using a hands-on-approach.

  • BUS 3000 - Dale Carnegie Communications and Human Relations Seminar

    3 credit hours

    Prerequisites: Junior standing and major in the Jones College of Business. Uses the proven content and design of a Dale Carnegie seminar which includes lecture, in-class activities, case studies, reflective exercises, and role-play experiences. Helps students develop self confidence and leadership ability, strengthen ability to relate to and motivate others, enhance ability to communicate effectively, reduce stress, and present a positive attitude.

  • MGMT 3610 - Principles of Management

    3 credit hours

    Prerequisite: Junior standing. Concepts of the management functions of planning, organizing, and controlling with an emphasis on behavioral science concepts as applied to managing people in organizations.

  • BCED 3510 - Business Communication

    3 credit hours

    Prerequisite: Junior standing. (Keyboarding skills helpful.) A review of the theory and processes in oral and written business communication. Emphasis on the extensive functions of written and electronic communications.

  • FIN 3010 - Business Finance  3 credit hours  

    FIN 3010 - Business Finance

    3 credit hours

    Prerequisite: Junior standing. Theory of corporate finance, emphasizing wealth creation, valuation, risk, capital budgeting, and cost of capital.

  • 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  §

    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 4510 - Accounting Systems  3 credit hours  §

    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.

Subtotal: 30 Hours

Senior

  • BLAW 3400 - Legal Environment of Business

    3 credit hours

    Prerequisite: Junior standing. Legal rights and potential liabilities of business persons. Presentation of the dynamic nature of law in responding to the changing social, ethical, political, regulatory, and international environment. Includes the development and nature of the legal system; business crimes; the law of torts and product liability; constitutional limitations on regulatory powers; legislative, judicial, and administrative control of business activity through the laws of business organizations, securities regulations, antitrust laws, employment laws, labor and safety laws, and consumer protection.

  • BLAW 3430 - Commercial Law  3 credit hours  §

    BLAW 3430 - Commercial Law

    3 credit hours

    Prerequisites: Junior standing; admission into the College of Business. Legal rights and potential liabilities of business persons. Includes basic law of contracts; UCC; sales; commercial paper; secured transactions and credit; bankruptcy; personal property and bailments; real property; and wills, trusts, and estates.

  • MKT 3820 - Principles of Marketing

    3 credit hours

    Prerequisite: Junior standing. Survey of the functions, processes, and institutions involved in the distribution of consumer and industrial goods and services. Decision making in marketing management introduced.

  • BUAD 4980 - Strategic Management  3 credit hours  §

    BUAD 4980 - Strategic Management

    3 credit hours

    Prerequisites: Admission into the College of Business; must be taken after completion of the business requirements and in the semester in which the student graduates. Development of top management perspective with emphasis on policy and strategy formulation and evaluation through the demonstration of competence in handling multifunctional business problems. Transfer credit not allowed; must be taken in residence.

  • 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 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 4620 - External Auditing I  3 credit hours  § OR

    ACTG 4620 - External Auditing I

    3 credit hours

    Prerequisites: ACTG 3120 and ACTG 4510 with minimum grade of C; BIA 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  §

    ACTG 4640 - Internal Auditing

    3 credit hours

    Prerequisites: ACTG 3120 and ACTG 4510 with a minimum grade of C; BIA 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.)

Subtotal: 30 Hours

Total hours in program: 120

NOTE:

*A 2.25 GPA in these courses is required for admission to the Jones College of Business.

§Admission required

Academic Map

Following is a printable, suggested four-year schedule of courses:

Accounting, B.B.A., Academic Map  

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

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Dr. Tammy R. Bahmanziari
Associate Professor
tammy.bahmanziari@mtsu.edu

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Dr. Sandra S. Benson
Associate Professor
sandy.benson@mtsu.edu

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Dr. Susan K. Bradley
Instructor
susan.bradley@mtsu.edu

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Sid C. Bundy
Assistant Professor
Sid.Bundy@mtsu.edu

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Dr. Eric James Burton
Professor
Jim.Burton@mtsu.edu

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Dr. Stanley J. Clark
Associate Professor
stanley.clark@mtsu.edu

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Ms. Lara W. Daniel
Professor
lara.daniel@mtsu.edu

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Monica E. Davis
Instructor
monica.davis@mtsu.edu

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Rebecca A. Foote
Accounting Instructional Coordinator
Rebecca.Foote@mtsu.edu

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Dr. Jeannie J. Harrington
Associate Professor | HCA Outstanding Professor
jeannie.harrington@mtsu.edu

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Dr. Kim Honaker
Assistant Professor
kim.honaker@mtsu.edu

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Dr. Mark E. Jobe
Assistant Professor
mark.jobe@mtsu.edu

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Dr. Horace E. Johns
Professor
horace.johns@mtsu.edu

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Dr. Timothy R. Koski
Professor
tim.koski@mtsu.edu

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Dr. Denise M. Leggett
Assistant Professor
denise.leggett@mtsu.edu

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Dr. Adrian L. Mayse
Assistant Professor
adrian.mayse@mtsu.edu

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Dr. Mary E. Phillips
Associate Professor
mary.phillips@mtsu.edu

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Dr. Stephen B. Salter
Department Chair | Professor
Stephen.Salter@mtsu.edu

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Dr. Audrey N. Scarlata
Assistant Professor
audrey.scarlata@mtsu.edu

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Dr. Paula B. Thomas
Deloitte Foundation Professor
paula.thomas@mtsu.edu

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Dr. Patricia S. Wall
Associate Professor
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Dr. Terry J. Ward
Professor
terry.ward@mtsu.edu

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Dr. John G. Wermert
Associate Professor | LBMC Outstanding Professor
john.wermert@mtsu.edu

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Kelly Williams
Assistant Professor
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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.) [Same as TBR Community Colleges ACCT 1020.]

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; BIA 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; BIA 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; BIA 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.