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MS-Taxation degree program
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Objective
The
MS-Taxation degree program (MST) prepares students for professional tax careers in the
public, private, or governmental sector. As part of this objective the
program is designed to provide the educational background to become a
Certified Public Accountant.
The
MST degree is designed for individuals who hold an undergraduate degree
in accounting who wish to specialize in
taxation. Students who want to specialize in an area other than taxation
should consider the MS-Accounting degree.
Coursework
The
MS-Taxation
degree requires a minimum of 36 semester hours of coursework. Included in this
total are:
15 semester hours of
required accounting courses
06 semester hours of restricted accounting
electives
06 semester hours of taxation
electives
09 semester hours of business electives
36 total semester hours
The required accounting coursework includes
an advanced accounting course that may have been completed by the student at the
undergraduate level. If the student already has credit for this course then
the graduate requirement is waived and the student will have an
additional accounting elective.
All of the business electives may be concentrated in a single business
discipline (economics, finance, information systems, management,
marketing). No accounting courses may be used in the business
electives category.
Due to the new CPA exam eligibility requirements, it is strongly
recommended that BCOM 5375 (Business Communications) and ACCT 5380 (Ethics in
Accounting) be selected as two of the student's business electives.
Ethics is not considered an accounting course, but rather a business
elective.
For details see the degree checklist
(pdf, 70K).
Background Requirements
The program also includes a requirement that students demonstrate
current competency in certain background (undergraduate-level) 'General
Education', 'Business Education', and 'Accounting Education' areas prior to enrollment in
advanced coursework. If college-level courses in these areas have not
been completed with a grade of A or B, students must include these
courses in their program of work.
Students who hold an undergraduate accounting degree will normally
satisfy the background requirements without additional coursework.
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