The MTSU Master of Accountancy offers a dynamic, engaging curriculum designed to provide professionals with a multifaceted understanding of the accounting profession.

We want to give our students an experience—not just the content. The M.Acc. program isn’t just a means to an end, but something that will mean something to them.

Audrey Scarlata
Associate Professor of Accounting and Director of the Master of Accountancy Program

Students build advanced skills in accounting technologies, financial reporting, auditing, and taxation. They also learn how to manage and analyze information in order to solve problems and make strategic decisions. Throughout the program, students hone their communication skills so that they can produce clear, concise reports and articulate their thoughts effectively, preparing them to share their insights confidently in any professional setting.

Program Structure

With more than half of the degree credits fulfilled by electives, plus options to earn credit for CPA prep or complete a Tax Accounting Specialization or Assurance Specialization, students can tailor the curriculum to their unique goals and interests.

Degree Requirements

Students must complete 30 credit hours to earn their Master of Accountancy degree.

  • Required courses take 9 credit hours and the other 21 credits are fulfilled through electives.
  • Accepted students who do not have a previous accounting degree may need to take up to 15 hours of prerequisite courses, in addition to the required M.Acc. courses and electives. They should either complete these courses before beginning the program or plan to take these courses at the start of their program.
  • The M.Acc. curriculum includes a capstone course that must be passed with a grade of B- or higher.

Time to Complete Degree

The degree can be completed as a full-time or part-time student; some students choose to take as few as 3 credit hours per term while others take as many as 12 credit hours per term. Full-time students may complete their degree in as little as one year. Students who would like more time to earn their degree can take up to six years to finish their requirements.

Take Master of Accountancy Courses Online and On-Ground

The majority of the graduate accounting courses are available online or can be taken in person at MTSU’s campus in Murfreesboro. Please note that course offerings are subject to change and may vary by semester; contact an enrollment representative at 888-891-6780 (toll-free) for more information.

Course List and Descriptions


Students with an undergraduate degree in accounting from a regionally accredited college usually have taken most, if not all, needed prerequisite coursework. If you are admitted to the MTSU M.Acc. program, you will receive a welcome letter that identifies which prerequisite courses, if any, you need to take.

For information on the electives available to you and the current modalities, please contact an enrollment representative at or 888-891-6780 (toll-free).

Prerequisites: A college-level math course; ENGL 1010; sophomore standing

Financial accounting for proprietorships 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.) [Same as TBR Community Colleges ACCT 1010.]

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 2120 will substitute for ACTG 2125.)

Prerequisites: ACTG 2110 and ACTG 2125 (ACTG 2120 will substitute for ACTG 2125) or ACTG 3000 with minimum grade of C; GPA of at least 2.00; junior standing; admission into the College of Business; minimum grade on departmental pathway exam or ACTG 3100 with a minimum grade of C

Introduces 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; investments; property, plant, and equipment; and revenue recognition.

Prerequisites: ACTG 3110 and ACTG 4510 with minimum grade of C; 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 current and long-term liabilities, owners’ equity and related issues, accounting changes and errors, and cash flows.

Prerequisites: ACTG 2120 or ACTG 2125 with minimum grade of C; 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.

Required Courses for All Students (9 credit hours)

For information on the electives available to you and the current modalities, please contact an enrollment representative at or 888-891-6780 (toll-free).

Prerequisite: ACTG 4510/5510 with a grade of “C” or better and an undergraduate statistics course or BIA 6000 or consent of instructor.

Study of the use of accounting analytics to identify, analyze, and solve accounting, and business problems and communicate insights to stakeholders. Hands-on experience with analytics tools used by accounting professionals.

Prerequisite: Graduate standing

Delves into current legal, ethical, and social responsibility issues in corporate governance and fraud. This course will explore fiduciary duties of corporate officers, directors; potential liability of auditors for failure to detect fraud and the need for professional skepticism; new business entity forms to promote social responsibility; agency and worker classification; bankruptcy and fraud; and the future of corporate governance.

Prerequisite: Accounting major or consent of instructor

Application of theoretical concepts and promulgations of authoritative bodies to financial accounting and financial reporting situations encountered in practice.

**Students who wish to complete the capstone online should contact the Department of Accounting to move forward with the online option.

Electives (21 credit hours)


If you enter the M.Acc. program without a prior accounting degree, you will need to take these courses in addition to the prerequisites and the other required courses.

If you have already taken equivalent courses at the undergraduate level, you do not need to complete these courses.

For information on the electives available to you and the current modalities, please contact an enrollment representative at or 888-891-6780 (toll-free).

Prerequisites: ACTG 2120 or ACTG 2125 or ACTG 3000 with minimum grade of C; INFS 2200 or CSCI 1150

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.

Prerequisite: ACTG 3110 with minimum grade of C

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.

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

Applications of theory and principles of external auditing. Includes audit planning, risk assessment, evaluations of internal controls and evidence, substantive audit procedures applied to business processes, and preparation of audit reports.


For information on the electives available to you and the current modalities, please contact an enrollment representative at or 888-891-6780 (toll-free).

Prerequisite: ACTG 3120 with a minimum grade of C

Extensive coverage of consolidated financial statement preparation. Financial accounting topics including advanced partnerships, interim financial reporting, segment reporting, foreign currency issues, and accounting for fiduciaries also covered. Readings from professional journals and research related to current accounting issues.

Prerequisite: ACTG 3110 with a minimum grade of C

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.

Prerequisite: ACTG 3120 and 4510 with a minimum grade of C

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.)

Prerequisite: ACTG 4510 or ACTG 5510 with minimum grade of C (2.0), or approval of department chair

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.

Prerequisites: Graduate standing and completion of core courses in respective field as determined by graduate business studies

A short-term international business education experience designed to expose the student to the economic, political, cultural, and social environments of a foreign country or countries, with specific emphasis directed toward the international state/status of the subject matter pertinent to the discipline.

Prerequisites: Admission to M.Acc. and completion of ACTG 3310 or admission to M.B.A. and completion of MBAA 6815

Introduction to the tools healthcare managers use to plan, control, and evaluate their organization’s financial performance. Special emphasis on the strategic thrust control systems and their interaction with the societal problem of increasing healthcare demand and costs.

Prerequisite: ACTG 4550/5550 or consent of instructor

Skillful application of tax research methodology in the use of primary tax authority, secondary tax reference materials, and research aids. Research through practice in the use of materials available in the tax library.

Prerequisite: ACTG 4550/5550 with a minimum grade of C or consent of instructor

Principles of partnership and S corporation taxation. Addresses the tax consequences of formation, operations, distributions, and liquidations of partnerships. Also covers tax rules unique to S corporations.

Prerequisite: ACTG 4550 with minimum grade of C or consent of instructor

The federal income taxation of business entities, including C corporations, S corporations, partnerships, limited liability companies, and estates and trusts.

Prerequisite: ACTG 4550 with minimum grade of C or consent of instructor

Basic concepts of U.S. taxation of international transactions. Topics include sourcing of income from foreign activities, Subpart F income, selecting the proper vehicle for foreign investments, and computing foreign tax credits.

Prerequisite: ACTG 4550 with a minimum grade of C or consent of instructor

In-depth investigation of selected advanced topics in taxation.

Prerequisite: ACTG 4620 or consent of department chair

The course focuses on technical accounting research methods and application of data analysis tool(s) utilized in current audit practice. Includes technical accounting and data analysis case studies relating to various audit areas.

Prerequisite: ACTG 4620 or equivalent with a minimum grade of C

Additional topics related to the provision of assurance services by external auditors. Topics include audits of internal controls over financial reporting, audit sampling, auditors’ ethical responsibilities and legal liability, other assurance services, and other relevant topics.


If taking CPA review for credit, you must take three courses in the series, one each semester. If you are graduating within one year, you may take two in one semester. These courses are offered online. Most course content is independent study with periodic, required remote check-ins with an instructor.

Prerequisites: Admission to M.Acc. program; ACTG 4620 with minimum grade of C; and BIA 2610 with minimum grade of C

Review of the material covered on the Auditing and Attestation section of the CPA exam, including audit and other reports, engagement acceptance, planning and risk assessment, audit evidence, audit sampling and communications, audit documentation, and professional responsibilities.

Prerequisites: Admission to M.Acc. program and ACTG 3120 with minimum grade of C

Review of the material covered on the “Financial Accounting and Reporting” section of the CPA exam, including information related to the conceptual framework, standards, and presentation of financial statements; recognition, measurement, valuation, and presentation of specific types of transactions and financial statement accounts; governmental accounting and reporting; and not-for-profit accounting and reporting.

Prerequisites: Admission to the M.Acc. program, ACTG 4550 with minimum grade of C, and BLAW 3400

Review of the material covered on the “Regulation” section of the CPA Exam, including information related to ethics, the professional and legal responsibilities of CPAs, business law, federal tax processes, taxation of property transactions, and the taxation of individuals and business entities.


You may choose up to 6 credit hours of non-accounting electives, which are offered by departments outside the Department of Accounting. You must meet any listed minimum prerequisites for the course. Overrides are based on course availability and at the discretion of the department offering the course.

For information on the electives available to you and the current modalities, please contact an enrollment representative at or 888-891-6780 (toll-free).

An applied approach to the understanding, development, and application of prescriptive and data analytic tools to model and analyze business data. A hands-on focus utilized with both commonly-used spreadsheet software and specialized business intelligence software for the student to develop skills for self-service business analytics.

The U.S. healthcare system; its major stakeholders; and the laws and regulations that apply to health care institutions, professionals, and suppliers including Medicare, electronic health records, healthcare fraud and abuse, compliance planning, certificates of need, healthcare business associations, federal tax exemption, liability and licensing issues, and ethics in decision making.

Management of the information systems security function which includes understanding policy, governance, risk, and the application of appropriate solutions required to protect and enhance an organization’s security posture. Topics include threats to security, risk assessment, application and data hardening, network security, fundamentals of encryption and authentication systems, and the application of appropriate response and recovery techniques necessary for business continuity.

Issues in leadership and motivation in business organizations. An examination of the theoretical framework for leadership and motivation processes serves as a foundation. Emphasis on practical issues and applications of leadership development and motivation.

Impact of individual values and ethics on the management of organizations. Topics include legal and ethical aspects of dealing with organization stakeholders: stockholders, consumers, employees, and the general community. Emphasis on using ethical theory to make good business decisions.

Tax Accounting Specialization Courses

Complete the Tax Accounting specialization through your choice of four courses from the list below. These courses can be completed either online or through a combination of on-campus and online coursework.

  • ACTG 6510 – Federal Income Tax Research and Planning (3 credit hours)
  • ACTG 6530 – Taxation of Pass-Through Entities (3 credit hours)
  • ACTG 6540 – Taxation of Business Entities (3 credit hours)
  • ACTG 6550 – U.S. International Taxation (3 credit hours)
  • ACTG 6560 – Special Topics in Taxation (3 credit hours)

Assurance Specialization Courses

Students electing to specialize in Assurance must complete four of the following among their electives:

  • ACTG 5640 – Internal Auditing (3 credit hours)
  • ACTG 5680 – Forensic Accountancy and Fraud Auditing
  • ACTG 6610 – Advanced Governmental and Nonprofit Accounting and Reporting (3 credit hours)
  • ACTG 6720 – Advanced Auditing and Public Accounting Practices (3 credit hours)
  • ACTG 6730 – External Auditing II (3 credit hours)
  • INFS 6300 – Management of Security Operations (3 credit hours)

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