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.
For complete curriculum details, click on the REQUIREMENTS button to the right.
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.
Professional Licensure Disclosure
Professional Licensure Disclosure The Bachelor of Business Administration in Accounting (B.B.A.) and Master of Accountancy (M.Acc.) in Jones College of Business at Middle Tennessee State University (MTSU) are accredited by the Association to Advance Collegiate Schools of Business (AACSB International). Completion of the 120-semester hour BBA-Accounting qualifies students to sit for the Certified Public Accountant (CPA) examination in Tennessee. Awarding of a Tennessee CPA license requires 150 semester hours of credit, or 30 credit hours beyond the undergraduate degree. MTSU’s M.Acc. program fulfills the additional 30 semester hour requirement with courses that support successful completion of the CPA exam and enhances accounting and finance career opportunities. In addition, there are other business degree programs in Jones College of Business that could provide the additional 30 credit hours of business courses beyond the undergraduate BBA-Accounting degree. Among these are: MBA; MS—Finance; MA—Economics; MS—Information Systems; and MS—Management.
Students should be aware that licensure requirements vary from state to state and are subject to change. MTSU has not made a determination whether these programs will meet all of the certification requirements of a US state or territory. Students who plan to practice outside the state of Tennessee should consult the National Association of State Boards of Accountancy listing of state certification requirements at https://nasba.org/stateboards/ and discuss their plans with their advisor.
Accounting, B.B.A.
Accounting
615-898-2558
Kim Honaker, interim chair
Kim.Honaker@mtsu.edu
In addition to meeting the Jennings A. Jones College of Business requirements, an Accounting major consists of 27 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.
NOTE: Students receiving a D, F, or W in an upper-level accounting course at MTSU must repeat that course at MTSU. Students are allowed a maximum of three attempts (including grades of W) per course in ACTG 3100, ACTG 3110, and ACTG 3120.
Pathway Exam
To ensure that students have the foundational knowledge needed to succeed when enrolling in their first upper-division financial accounting course, students are required to take the Intermediate Accounting Pathway Exam (Pathway Exam). This exam measures students' financial accounting knowledge at the principles level and directs them to the appropriate upper-division course. AACSB has recognized the Department's Intermediate Readiness Initiative, which includes the Pathway Exam, as a best practice among accredited accounting programs.
Academic Map
Following is a printable, suggested four-year schedule of courses:
Accounting, B.B.A., Academic Map
Degree Requirements
| General Education | 41 hours |
| College of Business Core | 42 hours* |
| Major Requirements | 27 hours |
| Auxiliary Courses | 9 hours |
| Business Elective | 3 hours |
| Electives | 0-4 hours |
| TOTAL | 120-122 hours |
*This program requires courses that can also fulfill requirements of the General Education curriculum. If courses for this program are also used to fulfill General Education requirements, the program of study may be completed in 120 hours.
General Education (41 hours)
General Education requirements (shown in curricular listings below) include courses in Communication, History, Humanities and/or Fine Arts, Mathematics, Natural Sciences, and Social/Behavioral Sciences.
The following courses required by the major meet General Education requirements:
College of Business Core (42 hours)
All students must complete the College of Business Core which requires 42 hours with a 2.000 GPA. Students majoring or minoring in Accounting should take ACTG 2125 (not ACTG 2120) as part of the College of Business Core.
Major Requirements (27 hours)
ACTG 3110 - Intermediate Accounting I
3 credit hours
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.
ACTG 3120 - Intermediate Accounting II
3 credit hours
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.
ACTG 3310 - Cost Accounting
3 credit hours
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.
ACTG 4110 - Advanced Financial Accounting
3 credit hours
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, and foreign currency issues.
ACTG 4510 - Accounting Systems
3 credit hours
Prerequisites: ACTG 2120 or ACTG 2125 or ACTG 3000 with minimum grade of C; INFS 2200 or CSCI 1150; 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; 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
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. (Recommended for CPA exam candidates.)
- ACTG UD electives 6 credit hours *
NOTE:
*Any upper-division accounting course can be used for the ACTG elective except ACTG 3000, ACTG 3100, ACTG 3020, and ACTG 4420. Only students who place into ACTG 3100 through the department Pathway Exam may count it as an accounting elective.
Auxiliary Courses (9 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.
INFS 2200 - Introduction to Microcomputing
3 credit hours
Microcomputer applications and the microcomputer environment. (Not open to CIS majors.)
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. [TBR Common Course: MATH 1630]
Business Elective (3 hours)
Electives (0-4 hours)
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
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 to meet degree requirements.
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 to meet degree requirements.
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. [TBR Common Course: MATH 1630]
COMM 2200 - Fundamentals of Communication
3 credit hours
Introduces principles and processes of effective public oral communication including researching, critical thinking, organizing, presenting, listening, and using appropriate language. Counts as part of the General Education Communication requirement. TBR Common Course: COMM 2025
- Natural Sciences (2 prefixes) 8 credit hours
- Social/Behavioral Sciences 3 credit hours
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
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
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 - World Literatures
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.
- Humanities and/or Fine Arts (2 prefixes) 6 credit hours
ACTG 2110 - Principles of Accounting I
3 credit hours
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.]
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 2120 will substitute for ACTG 2125.)
BIA 2610 - Statistical Methods
3 credit hours
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.
INFS 2200 - Introduction to Microcomputing
3 credit hours
Microcomputer applications and the microcomputer environment. (Not open to CIS majors.)
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. Discusses the era from the beginning to 1877. May be used to satisfy one part of the General Education History requirement. HIST 2010 is NOT a prerequisite for HIST 2020. TBR Common Course: HIST 2010
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. Discusses the era from 1877 to the present. May be used to satisfy one part of the the General Education History requirement. HIST 2010 is NOT a prerequisite for HIST 2020. TBR Common Course: HIST 2020
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. TBR Common Course: HIST 2030
HIST 2040 - Survey African American History I
3 credit hours
The role of African Americans in establishing and shaping the American nation. Covers their historical development and contributions to American art, music, literature, and religion. May be used to satisfy one part of the General Education History requirement.
NOTE: HIST 2040 is not a prerequisite for HIST 2050.
HIST 2050 - Survey African American History II
3 credit hours
The role of African Americans in shaping the American nation and creating a twentieth-century racial identity. Covers their historical development and examines their contributions to American art, music, literature, and religion. 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 MATH 1530, junior standing. Introduces the concepts and application of data analytics in business. Spreadsheet software and associated analytic tools utilized to visualize, model, and analyze business data using a hands-on-approach.
BUS 3000 - The Dale Carnegie Course
3 credit hours
Prerequisites: Junior standing and major in the Jones College of Business. Uses the proven content and design of The Dale Carnegie Course(R), which includes lecture, in-class activities, reflective exercises, and interactive experiences. Helps students develop self confidence and leadership ability; strengthen ability to relate to and to motivate others; enhance ability to communicate effectively, reduce stress, and present a positive attitude. A Dale Carnegie(R) certificate of completion is a requirement for earning a passing grade (D- or better [0.67 or higher]). May not be audited. Must be taken for a grade.
INFS 3100 - Principles of Management Information Systems
3 credit hours
Prerequisite: Junior standing. Focuses on information systems within organizations. Addresses how information technology (IT) supports business operations and management. Topics include strategic uses of IT, business intelligence, databases, decision support, artificial intelligence, e-business, systems development, IT infrastructure, security emerging trends and inherent social, ethical, and legal considerations. Excel spreadsheet design and data analysis for decision making key components.
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.
MGMT 3620 - Supply Chain Operations
3 credit hours
Prerequisite: Junior standing. Focuses on the integration between supply chain operations strategies/decisions and their impact on other business functions in an organization. Examines operations management concepts using a global supply chain perspective. Covers topics such as inventory management, lean/just in time, project management, and supply-demand matching. Overarching goal of using supply chain operations strategies to develop a business competitive advantage reinforced. This is a writing-intensive course.
FIN 3010 - Principles of Corporate 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 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.
ACTG 3120 - Intermediate Accounting II
3 credit hours
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.
ACTG 3310 - Cost Accounting
3 credit hours
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.
ACTG 4510 - Accounting Systems
3 credit hours
Prerequisites: ACTG 2120 or ACTG 2125 or ACTG 3000 with minimum grade of C; INFS 2200 or CSCI 1150; 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
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
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 4110 - Advanced Financial Accounting
3 credit hours
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, and foreign currency issues.
ACTG 4550 - Introduction to Federal Income Tax
3 credit hours
Prerequisite: ACTG 3110 with minimum grade of C; 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
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. (Recommended for CPA exam candidates.)
- ACTG UD electives 6 credit hours §
- Business elective 3 credit hours
Subtotal: 30 Hours
NOTE:
*A 2.25 GPA in these courses is required for admission to the Jones College of Business.
§Admission required
Accounting
ACTG 2110 - Principles of Accounting I
3 credit hours
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.]
ACTG 2120 - Principles of Accounting II
3 credit hours
Prerequisite: ACTG 2110. NOTE: Students majoring in accounting or considering an accounting major/minor should take ACTG 2125. 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 2120 will substitute for ACTG 2125.)
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 3100 - Financial Accounting Application and Analysis
3 credit hours
Prerequisites: ACTG 2110 and ACTG 2125 (ACTG 2120 will substitute for ACTG 2125) or ACTG 3000 with a minimum grade of C; GPA of at least 2.00; junior standing; admission to the College of Business. Application of the accounting cycle, financial statements, time value of money, and preparation for the profession. Not open to students with credit in ACTG 3110.
ACTG 3110 - Intermediate Accounting I
3 credit hours
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.
ACTG 3120 - Intermediate Accounting II
3 credit hours
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.
ACTG 3310 - Cost Accounting
3 credit hours
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.
ACTG 4110 - Advanced Financial Accounting
3 credit hours
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, and foreign currency issues.
ACTG 4310 - Accounting for Decision Making
3 credit hours
Prerequisites: ACTG 3310 with minimum grade of C; BIA 2610 or MATH 1530; 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: Junior 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 27-hour Accounting major requirements.) Pass/Fail.
ACTG 4510 - Accounting Systems
3 credit hours
Prerequisites: ACTG 2120 or ACTG 2125 or ACTG 3000 with minimum grade of C; INFS 2200 or CSCI 1150; 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 2120 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; 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 - Financial Reporting for Governmental and Not-for-Profit Entities
3 credit hours
Prerequisites: ACTG 3110 with minimum grade of C; admission into the College of Business. Accounting principles for state and local governments and not-for-profit entities; financial statement preparation and analysis for government and not-for-profit entities, including specialized industries such as healthcare, education, and utilities; and federal government accounting.
ACTG 4620 - External Auditing I
3 credit hours
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. (Recommended for CPA exam candidates.)
ACTG 4640 - Internal Auditing
3 credit hours
Prerequisites: ACTG 3110 and ACTG 4510 with a minimum grade of C; 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 4510 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 4840 - Study Abroad
3 credit hours
Prerequisites: ACTG 3110 and ACTG 3310 with a C or better; junior standing; admission into the Jones College of Business. A short-term international business education experience designed to expose the student to the economic, political, cultural, and social environments of a foreign country(ies). Emphasis on the international state/status of the subject matter pertinent to the accounting discipline.
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.
Online or Hybrid Programs at a Glance
This program is available hybrid.
For More Information or Explore Your Options
Contact your department / program coordinator or advisor for more details about the program OR work one-on-one with your advisor to explore your options.
The Online Advantage
With over 25 years of experience in online teaching and learning, MTSU Online offers students access to innovative, high-quality programs. Designed with students in mind, our courses allow maximum flexibility for those unable to participate in person.
Resources and services for online students are available from MTSU Online or contact us at distance@mtsu.edu.
