Accounting Concentration MBA

 

The accounting concentration MBA qualifies students to sit for the Tennessee CPA examination and can fulfill one year of the CPA experience requirement.

Students in the accounting concentration will take four required accounting courses. A seven course undergraduate accounting core that can be taken at Tennessee Tech is required before accounting concentration students can take 5000- or 6000-level accounting courses. The undergraduate accounting core that is required must include six hours of Intermediate Accounting, three hours of Cost Accounting, three hours of Tax Accounting, and three hours of Auditing. Students in the accounting track are not required to take MBA6010, Accounting Information for Management Decisions, therefore there are six common courses (18 hours) that are required instead of seven.

The Accounting Concentration courses are available only through distance-based delivery.

Courses for Accounting Concentration MBA

Required Accounting Courses (Each course is 3 semester hours)

ACCT 6110 Financial Accounting and Reporting
Prerequisite: Undergraduate Accounting Core.
Description: A case study course concerned with modern authoritative pronouncements in the context of contemporary accounting conceptual framework and theory.

ACCT 6250 Accounting Entities and the Regulatory Environment
Prerequisite: Admission to the MBA Program.
Description: A case study course in accounting and reporting for governmental and not-for-profit entities; managerial accounting issues in contemporary organizations; business legal and ethical practices.

ACCT 6310 Tax Compliance and Strategy
Prerequisite: Undergraduate Accounting Core.
Description: A case study course concerned with the income tax implications of corporations, S corporations and partnerships, and the wealth tax implications of gifts and testamentary transfers.

ACCT 6620 Auditing and Attestation
Prerequisite: Undergraduate Accounting Core.
Description: A case course examining the concepts and practices of internal and operational auditing, including EDP auditing, statistical sampling techniques, fraud auditing, and reporting.