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.
- MSA and 150-hour students are expected to learn each relevant body of knowledge described below.
- Core[1] accounting and other relevant business subjects..
- Legal concepts as they relate to the business and
accounting environment.
- Generally accepted accounting principles and methods of
professional research.
- Federal income taxation as it applies to individuals,
corporations, and conduit entities.
- Methods of analyzing and interpreting financial
statements.
- Advanced technical subjects.
- 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.
- Audit and/or other specializations: Advanced topics
related to the attest function, managerial accounting, and
accounting and internal control systems.
- MSA and 150-hour students are expected to learn each of the skill sets described below.
- Research skills: Skills needed to effectively and
efficiently research in their field of specialization using
state of the art technology.
- Writing skills: Professional writing skills including
proper grammar, writing style, and effective use of
technical terminology with proper citations where
appropriate.
- Teamwork skills: Interpersonal skills, commitment to
teamwork, and overall work ethic consistent with rendering
professional service in a team environment.
- 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.
- Technology skills: Skills needed to use state of the art
computer technology that is applicable to their related
areas of specialization.
- MSA and 150-hour students are expected to embrace the
principles of professional etiquette and attitudes described
below.
- Professional etiquette: Appropriate behavior in
accounting and other related business environments
including, but not limited to:
- Professional attire.
- Appropriate social interactions.
- Appropriate responses to diversity in the workplace.
- Work ethic: Understanding of and willingness to adopt a
work ethic consistent with rendering professional service.
- Commitment to continuous quality improvement in both
professional and personal aspects of their lives by:
- Actively engaging in continuing professional education.
- Maintaining an awareness of current events.
- 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. |
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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 |