Jun 22, 2024  
2017-2018 Graduate Catalog 
2017-2018 Graduate Catalog Archived Catalog

Accountancy: Forensic Data Analytics, M.Acc.

Return to {$returnto_text} Return to: College of Business

Elizabeth Bell, Director of College of Business Graduate Programs,
(423) 425-4210 or email at Elizabeth-Bell@utc.edu

The Master of Accountancy (MAcc) is primarily for students who wish to have a program of advanced study in accounting. It is designed to provide students with a greater breadth and depth in accounting education than is possible in the baccalaureate or Master of Business Administration programs. Completion of a Master of Accountancy degree will help students prepare for the Uniform CPA examination which requires 150 semester hours in Tennessee with a minimum of 24 semester hours each in accounting and business courses.

Mission of the Department of Accounting - Graduate Level

The mission of the Department of Accounting at the graduate level is to:

  • Advance the mission of the College of Business
  • Provide a program of advanced study in accounting (through the Master of Accountancy) to students holding a bachelor’s degree in any major
  • Provide an opportunity for graduate-level students to advance professionally in their careers and in the accounting profession

The Department of Accounting is committed to providing high-quality educational programs supported by ongoing faculty research and active participation in community and professional organizations.


A student who holds a bachelor’s degree in any discipline from a regionally accredited college or university may be considered for admission to the Accountancy program. Applications are accepted by the UTC Graduate School at any time; however, in order to ensure adequate time for consideration, the completed online application, Graduate Management Admission (GMAT) test score or alternatively a Graduate Record Exam (GRE) test score, and any other supporting credentials should be received by the Graduate School no later than two months prior to the beginning of the term for which admission is desired.

Accounting 4+1 Path

Accounting 4 + 1 allows for the completion of a Bachelor’s Degree and Master’s Degree in Accounting within 5 years.  The purpose of this program is to allow the student to meet the 150- hour requirement for CPA certification and to provide an efficient way for students to obtain a graduate level professional education.  Under this program, undergraduate accounting majors at UTC may:

  • In consultation with an academic advisor, take up to nine credits of graduate coursework while completing their undergraduate degree.
  • As part of the application process for the graduate degree, waive the GMAT/GRE requirement for admission.

Eligibility Criteria:

Eligible students for this path to admission are undergraduate accounting majors at UTC that have:

  • Completed all of their freshman and sophomore courses.
  • Completed ACC 3010- Intermediate Accounting I and at least two other upper level (3000 or 4000 level) accounting courses with a grade of B or better in each of these courses
  • Maintained a GPA of 3.0 or higher overall and a GPA of 3.2 or higher in accounting courses.
  • Submitted a letter of interest, two faculty recommendations (at least one of which from a UTC accounting faculty member), and a resume’
  • Submitted an online application for admission to the MAcc Program.
  • Student would apply to the MAcc 4+1 in their junior year but actually start in their senior year.

Maintenance Criteria:

To remain in good standing in the Accounting 4+1, students must:

  • Maintain a cumulative GPA of 3.0 in all undergraduate courses, a GPA of 3.2 in all undergraduate accounting courses and a cumulative GPA of 3.0 in all graduate courses.
  • Meet the Graduate School’s requirements for remaining in good standing in the MAcc program

Progress will be evaluated by the graduate advisor at the end of each semester in the senor year.  Students that fail to meet the maintenance criteria will be disqualified from the Accounting 4+1.  However, such students may apply to enter the MAcc through the normal admissions procedures, including the submission of GMAT/GRE scores.

Application Procedures

To be considered for admission into the MAcc program, a student must meet ALL of the following requirements:

Have a bachelor’s degree from a regionally accredited institution (any major is acceptable). An official transcript is required from each previously attended college. An application and non-refundable application fee. Domestic applicant fee is $30 and international applicants $35; fees should be submitted to the Graduate School.


Be granted admission to the Graduate School at UTC based on one of the following:

  • 2.70 minimum GPA for all undergraduate work taken for the baccalaureate degree or
  • 3.00 GPA for the last two years of undergraduate academic coursework or
  • 3.00 GPA for 30 or more semester hours undergraduate credit after earning the first bachelor’s degree or
  • 2.70 GPA for the last two years of undergraduate academic coursework and a 3.00 GPA on fewer than 24 hours graduate coursework or
  • 3.00 GPA for 24 or more graduate hours or
  • An earned master’s degree or higher‐level degree with at least a 3.00 GPA.


All GPAs are based on a 4.0 point scale; the last two years of undergraduate coursework are equivalent to approximately 60-70 semester hours or 90-100 quarter hours. (Updated GPA requirements approved by Graduate Council spring 2011)


Have an official Graduate Management Admission Test (GMAT) score of 450 or above or alternatively an official Graduate Record Examination (GRE) score of 296 or above with a minimum 146 on the verbal section and a minimum 144 on the quantitative section. The GMAT is offered at Pearson Professional Center. For more information on taking the GMAT refer to www.mba.com. The GRE is offered at the Prometric Testing Center. For more information on taking the GRE, refer to www.ets.org/gre.


A minimum GPA 3.2 for all undergraduate work in accounting courses.


Admission to the MAcc Program requires the completion of at least 12 of the 14 prerequisite courses listed under “Program Requirements.”  Applicants must have earned at least a grade of C in the prerequisite courses (or an equivalent course from another AACSB accredited school.)  A grade of at least a B is required if the course was taken at a non-AACSB business school.  (Note: All 14 prerequisite courses must be finished before completing more than six hours of MAcc coursework).

*Note: Beginning August 2011, GRE instituted the GRE Revised General Test, with a different scoring scale than the GRE General Test, which it replaced. Under the previous scale, a score of 1,000 or above with a minimum of 400 on the verbal section and a minimum of 500 on the quantitative section is required.


Program Requirements

The MAcc Program requires that a student complete a minimum of 30 semester hours credit in graduate course work.  Students admitted to the program who lack academic experience in certain areas will be assigned up to 21 hours of additional course work in accounting background courses and 12 hours of general business core courses.  Only previous course work is considered in the waiving of background courses.  Once the background requirements are completed, the MAcc curriculum must be completed.

Accounting Background courses (21 hours offered only at undergraduate level)

  • ACC 3000 Intermediate Accounting I: (3 Hours)
  • ACC 3010 Intermediate Accounting II: (3 Hours)
  • ACC 3020 Intermediate Accounting III: (3 Hours)
  • ACC 3050 Managerial Cost Accounting: (3 Hours)
  • ACC 3070 Federal Tax Accounting: (3 Hours)
  • ACC 4050 Auditing: (3 Hours)
  • ACC 4080 Accounting Information Systems: (3 Hours)


Some or all of the background courses in which academic training has previously been completed may be waived.  The requirements to waive a background class are:

  1. A grade of “C” or better from an AACSB accredited business school, or
  2. A grade of “B” or better from a non-AACSB accredited business school.

*All required background courses must be completed before more than six hours or MAcc core or elective courses are completed.

Total: 30 hours

Additional Information and Notes

Graduate level ACC, ETR, FIN, MGT, MKT, and BUS courses for which a student has earned an A or B at UTC or any other institution cannot be repeated for credit.  Students registering for courses in which they have earned an A or B will be changed to audit.

Transfer Credit

Six graduate credit hours of courses completed at other universities for graduate credit may be considered to satisfy MAcc degree program requirements at UTC.  Only courses with a grade of B or better and that are taken at universities accredited by AASCB can be considered for transfer credit.  A transferred course generally must form a logical part of the MAcc program to be approved.

Those who request transfer credit must be prepared to provide the university catalog in effect at the time at which the courses were completed as well as any other supporting information to the Director of Graduate Programs in the College of Business and the Dean of the Graduate School.  For additional requirements see “Transfer Credit” under “Academic Policies for Graduate Students” in the UTC Graduate Catalog.


Students who earn 3 or more grades of C or below in graduate level courses will be dismissed from the MAcc program.

Program of Study

Students must submit a Program of Study during the first semester of graduate coursework.  The Program of Study consist of all core courses and any electives and establishes the courses the student must take for partial fulfillment of the degree requirements.  The Program of Study form must include all core courses and electives, if known at the time, the student will take.  The Program of Study for is located at


Admission to Candidacy

The Application for Admission to Candidacy should be filed in the Graduate School.  Students will typically file for candidacy in the semester prior to their anticipated graduation and should list all courses not listed on the Program of Study and any changes in coursework.  To be eligible for admission to candidacy, a student must have earned a minimum 3.0 GPA on all courses taken up to that point and a 3.0 institutional cumulative GPA in all graduate coursework to be eligible for degree conferral.


An Application for Admission to Candidacy may be obtained on-line at www.utc.edu/GraduateSchool/CurrentStudentForms.  Students should refer to the “Admission to Candidacy” section under “Academic Policies for Graduate Students” in the UTC Graduate Catalog for additional information regarding admission to candidacy.  The Application for Admission to Candidacy must be approved by the Director of the Graduate Programs in the College of Business and the Dean of the Graduate School. 

Return to {$returnto_text} Return to: College of Business