Master of Accountancy

Curriculum

The MAcc program fulfills the State of Tennessee education mandates that require 150 hours of postsecondary coursework for candidates to qualify for the CPA examination.

The MAcc program requires 30 total hours of coursework.

See All Program Requirements

Courses You'll Take

Required Professional Core

ACC 6110: Professional Core - Tax

A study of federal taxation as it applies to corporate formation, capital structure, operations, distributions, liquidations and reorganizations.

ACC 6120: Professional Core - Audit

ACC 6130: Professional Core - Financial

This course is designed to be an in-depth study of financial accounting and will build on the skills already acquired in the undergraduate accounting curriculum.

Accounting Electives

Tax Compliance and Planning

ACC 6230: Taxation of Pass-Through Entities

A study of Federal taxation as it applies to pass-through entities and their owners. This course will cover the tax consequences of pass-through entity formation, operation, distributions to owners and liquidations.

ACC 6240: Tax Practice and Procedure

Presents knowledge of IRS procedures that helps a student conduct a successful tax practice. The course will use a considerable amount of tax research to help students learn these skills as well as oral and written communications of tax findings.

ACC 6270: Multijurisdictional Tax

This course covers the basic concepts involved with both international taxation, and state and local taxation. Within state and local taxation are the major three taxes in the US - property, sales/use and income taxation. Within the international arena, the course covers how the US taxes international transactions and taxpayers that have activities in multiple countries. Also within this arena is how other countries deal with these same issues.

ACC 6280: Government and Nonprofit Accounting

The focus of the course is on external reporting for governmental and not-for-profit organizations. Other issues, to include the Single Audit Act and taxation of tax-exempt organizations is also part of the coverage. This course builds on the concepts learned in Intermediate Accounting.

Information Systems & Controls

ACC 6310: Data Analytics for Accountants

This course provides accounting students with the knowledge needed to work with different types of data to efficiently solve business problems with appropriately controlled data analysis using spreadsheets, databases, business intelligence and visualization tools. This course is built from the premise that technology and data have changed the role of the accountant. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques.

BSA 6050: Database Modeling, Design and Analysis

This course provides students with skills that facilitate the effective use of database management systems. Key components of this course include relational data modeling along with database design, development and implementation. Students will query and analyze data using SQL to create useful insights and generate recommendations for action.

BSA 6820: Predictive Analytics

This course provides students a practical, hands-on learning environment focusing on data mining and predictive analytics to solve business problems. Students will prepare data, create and validate predictive models, and deploy those models to predict future events and uncover hidden patterns of behavior. Students will examine how data analysis technologies can be used to improve decision-making by studying the fundamental principles and techniques of data mining to develop data-analytic thinking.

Business Reporting & Analysis

ACC 6410: Financial Statement Analysis

Financial Statement Analysis (FSA) has the primary objective of preparing students, with reasonable study and analysis, to better understand a company through its publicly-available financial statements and related financial information. Particular emphasis is placed on students learning to assess and evaluate important aspects of a company, such as liquidity, asset management, profitability and capital structure.

ACC 6280: Government and Nonprofit Accounting

The focus of the course is on external reporting for governmental and not-for-profit organizations. Other issues, to include the Single Audit Act and taxation of tax-exempt organizations is also part of the coverage. This course builds on the concepts learned in Intermediate Accounting.

ACC 6310: Data Analytics for Accounting

This course provides accounting students with the knowledge needed to work with different types of data to efficiently solve business problems with appropriately controlled data analysis using spreadsheets, databases, business intelligence and visualization tools. This course is built from the premise that technology and data have changed the role of the accountant. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques.

Required Professionalism & Certifications: (3 hours)

ACC 6200: Leadership in the Accounting Profession

This course focuses on changes within the accounting profession and the leadership of individuals who are driving such changes. The course will assist students in understanding how to develop into a leader in their chosen profession. Industry leaders are used throughout the course to expose students to real leaders that can address common ethical dilemmas encountered by accountants.

ACC 6900: Accounting Internship

Students are given the opportunity to earn credit through an intensive internship with an area accounting firm or private business. Interns are engaged in specific accounting-type projects within the organization. A final paper is produced for review by the accounting faculty. An assigned professor must oversee the student's internship. Prior approval of the directing professor and coordinator of the accounting program is required.

ACC 6800: CPA Review

This course allows students to receive credit for completing portions of the Becker CPA Review program.

ACC 6990: Independent Study

The independent study course allows a student to work with an individual faculty member to explore in-depth a topic of particular interest to the student. An instructor must agree to direct and supervise the work and the Associate Dean must approve the plan.

Required Electives: (9 hours)

Electives may be chosen from Accounting courses or MBA courses for which the student meets the prerequisite requirements. For example, a student planning to start her career in internal audit with a healthcare company might select the Healthcare Technology and Analytics class from the Healthcare MBA program.

Summer Accounting Institute students must take the Accounting Information Systems class as one elective and may use other electives to take core business classes from the MBA courses.

ACC 6330: Accounting Information Systems

This course provides accounting students with knowledge needed for understanding business processes, controls and enterprise systems. By understanding how operational and financial information is created from business processes and the relevant risks and controls, students will have a framework for identifying and analyzing decision alternatives and performance. This course is required for Summer Accounting Institute students and should be taken in their first fall semester.

Massey's Master of Accountancy prerequisites includes 18 hours of undergraduate accounting coursework. The Summer Accounting Institute is designed and taught by Massey faculty members and completes all prerequisite coursework required for the MAcc program. 

SAI courses include the following subjects:

• Financial Accounting
• Cost Accounting
• Tax Accounting
• Audit Accounting
• Excel Workshop
• Career Planning

SAI courses are completed over 12 weeks in the summer and students attend classes on two weeknights and Saturdays during the program. Students who complete the Summer Accounting Institute earn 10 hours toward their CPA exam eligibility and hit the ground running, fully prepared for success in Massey’s MAcc program.

Learn more about the Summer Accounting Institute

The following items are required to complete the application:*

1. Submit an application and a $58.00 fee through BusinessCAS
2. Belmont does not charge an application fee.
3. Upload a one-page essay on personal and professional goals
4. Upload a current resume
5. Send official university transcripts from schools you attended to BusinessCAS, NOT Belmont.
6. Provide the names and email addresses of two recommenders. Recommendations are submitted through online links provided. We do not accept recommendations from family members, pastors, or friends because they may lack objectivity. 
7. Optional - GMAT (or GRE) official score report (Encouraged, but not required)
8. Interview - In-person OR via Zoom.

International Applicants that attended college outside the United States May also need to provide an official transcript evaluation and English Proficiency test score to BusinessCAS.  Belmont now accepts MANY English test options.  A full list of options for transcript evaluation companies and English testing options (as well as exceptions) can be found on the Belmont International Student Applicant page. If you are in F-1 status and have immigration questions, please contact Shauna Walsh in Belmont’s International Student and Scholar Services for more information at 615-460-6243 or shauna.walsh@belmont.edu.

Application Deadlines

Massey Graduate School of Business Application Deadlines

All prospective students should apply as soon as possible to complete their applications by the deadlines listed below. Your application must be completed and you must be accepted into the program to be considered for scholarships and graduate assistantships.

SPRING:   Completed Application Deadline - December 1st

SUMMER:  Completed Application Deadline - April 15st

FALL:  Completed Application Deadline - August 1st

For all Scholarship & GA Opportunities: You must be ADMITTED before March 1st

For All Scholarships: There is no separate scholarship application.

For Merit Scholarships: Submit a GMAT Score to maximize scholarship opportunities.

For Need-Based Scholarships: Submit the corresponding FAFSA Application for your academic year at the time you apply. Please note, that graduate students do NOT use their parent's income for FAFSA, so it benefits you to submit this, even if you have no intentions of using student loans. Learn more on the Graduate Tuition & Aid website.

For Diversity Scholarships: No additional information is needed beyond completing the demographic information on your application for admission.

Financial Aid / Payment Options

Graduate business students have several payment options including scholarships, employer tuition assistance, installment payment plan programs, and/or student loans. 

US Students: To determine eligibility requirements for student loans, submit the Free Application for Federal Student Aid (FAFSA) or the Renewal FAFSA (for previous Federal Aid applicants) and request that Belmont University receive a copy of the analysis. The FAFSA requires approximately six weeks for processing. You may file the FAFSA online at www.fafsa.ed.gov.  Additional information on payment options is as follows:

Scholarships.  Scholarships are awarded on a variety of factors, including, but not limited to:

• Acceptance to the program by March 1st.
• Academic excellence, including exceptional grade point average and/or optional test scores (GMAT/GRE)
• Strong recommendations from business, academic, and professional sources
• Minority or International status submitted in the application demographic section
• Demonstrated financial need through a submitted FAFSA

Graduate Assistantships. Five full-tuition graduate assistantship positions are available each academic year across all graduate business programs.  Multiple partial tuition assistantships are also available. 

Belmont Bruin Alumni Grant. Students who have graduated from Belmont University with an undergraduate degree earn a 20% reduction in the cost of graduate tuition. Students must complete the graduate application by the appropriate deadline and be accepted to the graduate program. This discount is not combinable with other awards.

Endowed Scholarships. These are awarded annually to candidates who meet the unique criteria for each award.

• Alumni Council Scholarship for Hardship
• Accelerated MBA Massey Scholarship
• Ben Rechter MBA Minority Scholarship
• Charles R F Treadway Scholarship
• Damon & Carrie Hininger Massey
• Graduate Assistantship Scholarship
• B. and Doris Massey Minority Scholarship
• J C Massey Endowed (Nelson)
• Jack C Massey Scholarship
• Massey Scholars for Professional MBA Students
• Volunteer Capital Massey Memorial Scholarship

Employer Tuition Assistance/Corporate Partners. Either of the formats below may qualify you for a matching tuition discount of up to 20% off through the Corporate Partners Program. This discount is not combinable with other awards.

• Employer Payment - If your employer will be paying your tuition directly to Belmont, Student Financial Services needs an employer authorization agreeing to Belmont's payment terms.
• Employer Reimbursement is an agreement between you and your employer. If your employer reimburses you after your courses are complete each semester, you are financially responsible for paying for courses before the semester begins. You can pay in cash or use loans to get started, then you can roll your reimbursement checks into the future semesters.

Installment Payment Plans.  If you use your savings and/or current income to cover all or part of your education expenses, you can take advantage of the Interest-Free Monthly Payment Option offered through Tuition Management System (www.afford.com/Belmont). TMS takes your estimated educational expense and divides it into monthly payments. The cost is $55 per year and is only available for fall and spring semesters.

Paying With Student Loans.  Graduate students who are U.S. citizens are eligible to apply for the Federal Unsubsidized Stafford Loan programs, which are awarded without regard to financial need.  Interest accrues from the time the loan is disbursed until it is paid in full.  The maximum loan is $20,500 per academic year.  If you are using Stafford Loans to pay any portion of your tuition, you should complete the FAFSA  at least six weeks before the beginning of classes. 

International Students
International students admitted before March 1^st are considered for all scholarships and graduate assistantships. Upon admission, international students will be contacted by Belmont’s International Student Services Office for additional information regarding student visas, enrollment deposits, and university policies that are unique to those entering the U.S. to attend Belmont University (615-460-6342).

Veterans

Individuals who have completed U.S. military service should contact one of Belmont’s V.A. Education Counselors (615-460-6871).  The University supports several armed forces educational benefit programs, including Yellow Ribbon.

You’ll learn far beyond the classroom at Belmont. Here are just a few of the opportunities in store for you:

• Engage in monthly professional development events
• Attend lectures featuring top business professionals
• Travel to Budapest, Buenos Aires, Dubai, Prague or another international destination as part of our Global Practicum
• Complete a professional field experience
• Get customized career guidance from the Jack C. Massey College of Business Career Development Center

The Association to Advance Collegiate Schools of Business (AACSB) is the premier accrediting agency for the best business schools in the world, including the Jack C . Massey College of Business. 

AACSB's supplemental accounting accreditation indicates a program's commitment to providing an elevated quality assurance system for its accounting programs.

There are 194 accounting programs in the world with separate AACSB accounting accreditation, and Belmont's accounting program is the only private college or university in Tennessee that has AACSB's supplemental accounting accreditation.