Rawls College of Business            Rawls Connect            Accounting Leadership Council            Texas Tech University       

Area of Accounting 150-hour and MSA Programs
 

In general, the MSA and 150-hour programs prepare students for careers in public accounting, consulting, government service, or industry. These programs are recommended for students intending to take professional certifying examinations in accounting and related fields.

The MSA is incremental to the BBA and the graduate component of the 150-hour program is incremental to the undergraduate component of the 150-hour program; hence, the objectives associated with the MSA and the 150-hour graduate components are incremental objectives. These incremental objectives fit into three categories: (1) knowledge based objectives, (2) skills based objectives, and (3) objectives related to attitudes and professional interactions. In addition, the MSA and 150-hour programs encourage development of the creative abilities of each student.

  1. MSA and 150-hour students are expected to learn each relevant body of knowledge described below.
    1. Core[1] accounting and other relevant business subjects..
      1. Legal concepts as they relate to the business and accounting environment.
      2. Generally accepted accounting principles and methods of professional research.
      3. Federal income taxation as it applies to individuals, corporations, and conduit entities.
      4. Methods of analyzing and interpreting financial statements.
    2. Advanced technical subjects.
      1. Tax specialization: Advanced topics in taxation with emphasis on property transactions, corporate taxation, conduit taxation, wealth transfer taxes, international tax topics and the interrelation of these items.
      2. Audit and/or other specializations: Advanced topics related to the attest function, managerial accounting, and accounting and internal control systems.
  2. MSA and 150-hour students are expected to learn each of the skill sets described below.
    1. Research skills: Skills needed to effectively and efficiently research in their field of specialization using state of the art technology.
    2. Writing skills: Professional writing skills including proper grammar, writing style, and effective use of technical terminology with proper citations where appropriate.
    3. Teamwork skills: Interpersonal skills, commitment to teamwork, and overall work ethic consistent with rendering professional service in a team environment.
    4. Critical and strategic thinking skills: Skills needed to define problems, define the set of information needed in various decision contexts, to differentiate the quality of competing information sets, and then to use the information creatively for solving problems, making decisions, or planning.
    5. Technology skills: Skills needed to use state of the art computer technology that is applicable to their related areas of specialization.

  3. MSA and 150-hour students are expected to embrace the principles of professional etiquette and attitudes described below.
    1. Professional etiquette: Appropriate behavior in accounting and other related business environments including, but not limited to:
      1. Professional attire.
      2. Appropriate social interactions.
      3. Appropriate responses to diversity in the workplace.
    2. Work ethic: Understanding of and willingness to adopt a work ethic consistent with rendering professional service.
    3. Commitment to continuous quality improvement in both professional and personal aspects of their lives by:
      1. Actively engaging in continuing professional education.
      2. Maintaining an awareness of current events.
      3. Seeking intellectual growth outside of the accounting profession.
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[1] Core is loosely defined as a minimum level of knowledge common to all recipients of a graduate degree in accounting.

                               Advisors

 
Audit/Financial Reporting:
Dr. Steve Buchheit
steve.buchheit@ttu.edu
742-1542
BA 511
Advising Sheets:
150 Hr Program
MSA Program 
Taxation:
Dr. John Masselli
john.masselli@.ttu.edu
742-2392
BA 513
Advising Sheets:
150 Hr Program
MSA Program

MSA/JD Program