Curriculum
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.
