Below are the curriculum and graduation requirements for the M.S.T. program.
Contact an advisor if you have questions or need more information.
The M.S.T. program consists of four categories of courses:
M.S.T. students should possess a solid foundation in taxation.
Most incoming students satisfy the foundation requirements by completing analogous courses in their undergraduate studies.
Students who don't satisfy the foundation requirements must take the following foundation courses (three credits each) before beginning core course work. Click on a course name for its description.
ACC 7120 Tax Problems in Business Affairs
Please note, foundation courses are required for background knowledge, but generate no credit towards the M.S.T. degree.
These seven courses (three credits each) provide coverage of the body of knowledge associated with major studies in taxation and tax policy.
An advanced taxation course must be taken in place of a core course if a student has completed an equivalent course in the past three years with a GPA of 3.0 or above. Click on a course name for its description.
ACC 7300 Accounting and Tax Research and Professional Communications
ACC 7310 Business and Professional Ethics for Managers and Accountants
ACC 7320 Introduction to Taxation: Business Entities
ACC 7325 Advanced Tax Research and IRS Procedures
ACC 7330 Taxation of Corporations and Shareholders I
ACC 7335 Taxation of Corporations and Shareholders II
ACC 7340 Taxation of Pass-Through Entities
Students can tailor their M.S.T. experience by choosing elective courses that fit their goals.
The program requires students to choose two elective courses from the list below. With the approval of the M.S.A. Committee, students can choose electives from other business disciplines.
All courses are three credits unless otherwise noted. Click on a course name for its description.
ACC 7220 Law of Corporate Management and Finance
ACC 7400 Taxation of International Business and Multinational Transactions
ACC 7410 Tax Accounting Methods and Deferred Income Taxes
ACC 7420 Taxation by State and Local Jurisdictions
ACC 7430 Taxation of Exempt Organizations
ACC 7440 Financial and Estate Planning
ACC 7450 Taxes and Business Strategy
ACC 7990 Internship in Tax Practice (1-3 credits)
ACC 7995 Directed Study (1-5 credits)
ACC 7996 Topics in Tax
The capstone course is culmination of the M.S.T. program.
This course builds on the knowledge gained throughout the program and is taken in the final 12 credit hours of the program.
ACC 7998 Seminar in Tax and Accounting Policy
The M.S.T. program requires a total of 30 credit hours (21 core, 6 elective, 3 capstone), in addition to any necessary foundational requirements.
A cumulative grade point average of 3.0 or greater is required for graduation.
The program does not require a thesis.