MASTER OF SCIENCE IN TAXATION (MST)

This program affords the accounting major or equivalent the opportunity to specialize in the area of taxation. Through electives, students are able to expand their areas of expertise, so that they may adequately prepare themselves for careers requiring a high degree of specialized tax knowledge in public accounting, private industry, and government. The program requires 30 semester hours consisting of six required courses and the balance of approved elective courses provided the student has an undergraduate degree in Accounting, or its equivalent, from an accredited institution and has completed ACC403: Fundamentals of Taxation and ACC404: Advanced Taxation, or their equivalents. Courses with a 600-level designation are designed for graduate students. Courses with a 500-level designation are open to graduate students and upper-level undergraduate students. Graduate students are permitted to take up to 6 semester hours in 500-level courses. The remaining credits must all be earned in 600-level courses.

Required courses:

ACC 640        Corporate Taxation I
ACC 641        Corporate Taxation II
ACC 643        Tax Research
ACC 645        Partnership Taxation
ACC 648        Financial Reporting Implications of Income Taxes

In addition to the above courses, a student must select at least one of the following courses:

ACC 623        International Accounting and Taxation
ACC 649        Issues in Tax Policy
ACC 662        Taxation of Multinational Corporations

Students may select their other electives from courses above or the following courses:

ACC 522        Advanced Issues in Auditing
ACC 524        Accounting for Governmental and Not-for-Profit Entities
ACC 530        International Financial Reporting Standards (1 credit)
ACC 601        Trends in Present Day Accounting
ACC 602        Analysis of Financial Statements*
ACC 603        Studies in Financial Reporting Issues
ACC 606        Internal Auditing
ACC 610        Accounting Research and Theory
ACC 611        Auditing Seminar
ACC 620        Accounting Controls in Information Technology
ACC 642        Seminar in Taxation
ACC 647        Estate and Gift Taxes
ACC 672        Advanced Financial Analysis and Valuation**
ACC 675        Compensation, Incentives and Strategic Control
ACC 677        Forensic Accounting
BSL 691        The Public Corporation
BUS 602        Critical Thinking and Effective Writing (1 credit)
BUS 603        Critical Thinking and Effective Presentations (1 credit)

* Not open to students who have taken ACC 672
** Not open to students who have taken ACC 602

Any other electives must be selected in consultation with the program director.