1. Master of Accountancy (M.Acc.) Orientation

2.  Principles of Accounting I & II  Intermediate Accounting I & II  Cost Accounting  Intro. To Federal Income Tax  External or Internal Auditing  Legal Environment of Business  Economics  Statistics  Information Systems  Business Finance Pre-reqs:

3.  General track: can be tailored to fit your career goals  Tax specialization: for those planning to pursue tax careers.  Must take four of the five following tax courses:  ACTG 6510 - Federal Income Tax Research and Planning  ACTG 6530 - Taxation of Pass-Through Entities  ACTG 6540 - Taxation of Business Entities  ACTG 6550 - U.S. International Taxation  ACTG 6560 - Special Topics in Taxation Two options:

4.  ACTG 6650: Advanced Accounting Theory (should be taken early in program)  ACTG 6670: Advanced Financial Accounting & Reporting Problems (referred to as the ‘capstone’; should be taken in the last semester).  Nine hours in Accounting at 6000-level  Six hours in Accounting or Information Systems at 5000/6000-level  Three hours in International/Global at 6000-level  Six hours of approved electives at 6000-level Core Classes

5.  Only two 5000-level classes can be taken  5000-level classes must be in either Accounting or Information Systems  You can not take a 5000-level class if you have had the undergraduate equivalent, either at MTSU or another school (e.g. you can not take ACTG 5510 if you have had ACTG 4510)  Some graduate level classes can not be taken in the MAcc program (ACTG 6100, 6910 and 6920)  Many classes are offered only once per year. No official schedule - look at past semesters to see what is likely to be offered in the future (See ‘Schedule of Classes’ on MTSU website Keep in mind:

6. Graduate Accounting Classes

13.  ACTG 6580 - International Financial Reporting Standards  ACTG 6550 - U.S. International Taxation  FIN 6860 - International Financial Management  MGMT 6770 - International Management Recommended Global Classes

14.  INFS 6300 - IS Security: Management and Assurance (for those planning to pursue auditing)  INFS 6620 - Advanced Computer Applications for Business  BIA 6905 – Applied Business Analytics (new)  FIN 6560 - Mergers and Acquisitions  FIN 6710 - Financial Analysis  MGMT 6740 - Leadership and Motivation Recommended Non-Accounting classes

15. Degree Plan

16. Pre-req example (non-MTSU)

17. Excerpt from Welcome Letter from the MAcc Director (example)

18.  You will not be able to register for classes in future semesters without an approved degree plan  Create a degree plan organizer (Excel template is in D2L). Complete and e-mail it to me.  Complete degree plan form no later than September 30th  Sign form, and drop it by my office (you can give it to the department administrative staff if I’m not in)  Intent to graduate form must be completed no later than the second week of the semester you intend to graduate  Completed on-line (see graduation information on College of Graduate Studies’ web site). Degree Plans and Intent to Graduate

19.  Must have a 3.0 cumulative GPA in all graduate work taken at MTSU and in the major.  No more than six hours of ‘C’ (C+, C or C-) grade work can be counted toward your degree  A maximum of two courses can be repeated (new grade replaces the old grade)  You must complete the program within six years  You must complete ACTG 6670 (capstone) with a minimum grade of B- in a maximum of two attempts  See the graduate catalog for a comprehensive list of requirements and regulations Requirements/Academic Regulations:

20.  All Accounting classes at the master’s level have holds placed on them  The program advisor must release the hold for you to register for the class  If you run into problems with holds in non-accounting classes, you must have the department offering the class remove the hold  Must complete degree plan to register for next semester’s classes Registration for Classes

21.  Beta Alpha Psi: Advisor- Dr. Paula Thomas  IMA (Institute of Management Accountants): Advisor- Dr. Jeannie Harrington  IIA (Institute of Internal Auditors): Advisor- Dr. Audrey Scarlata  NABA (National Assn of Black Accountants): Advisor- Dr. Tammy Bahmanziari Student Organizations

22.  Internships are critical for MAcc students  Many CPA firms hire almost exclusively through this process  Interview in the fall (Meet the Firms) for spring and summer internships  For the right internship, you may want to adjust graduation plans. Internships

23.  Recruiting in Accounting occurs early (a year in advance)!  Critical recruiting event: numerous CPA firms, companies and governmental bodies come to recruit students  Occurs in early September  Will be announced in accounting classes (ask if you don’t hear about it)  Register with the Career Center over the summer  Polish your resume over the summer Meet the Firms

24.  150 credit hours is required  Can begin sitting before the 150 hours has been earned (must satisfy the150-hour requirement within 200 days of sitting for the first exam section)  earned baccalaureate degree from an accredited college or university  30 semester hours in accounting (24 at upper level)  24 credit hours in business (12 at upper level)  Pass uniform CPA Exam  Pass an ethics exam given by the AICPA  One year of experience (two years experience to sign reports) CPA Certification in Tennessee:

25.  ACTG 5610 - Governmental Accounting and Reporting (if you didn’t have ACTG 4610; limited enrollment)  ACTG 6110 - Advanced Financial Accounting  ACTG 6540 - Taxation of Business Entities  ACTG 6580 - International Financial Reporting Standards  ACTG 6730 - External Auditing II Accounting Electives Recommended for CPA Exam Preparation

26.  I will send out e-mail throughout the semester  Be sure to check your MTSU e-mail account  A D2L course for the MAcc program should appear under ‘No semester’ Communications

27.  Office: BAS N418  Telephone: 615-898-2357  E-mail: john.wermert@mtsu.edu Questions?