Wayne State University

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M.S.T. Requirements

Below are the curriculum and graduation requirements for the M.S.T. program.

Contact an advisor if you have questions or need more information.

Curriculum Requirements

The M.S.T. program consists of four categories of courses:

Foundation 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 7040  Intermediate Financial Accounting I
ACC 7050  Intermediate Financial Accounting II

AND

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.

Core Courses

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

Elective Courses

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

Capstone Course

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

Graduation Requirements

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.