Richard C. Adkerson School of Accountancy
Mississippi State University

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Master of Taxation


Program Objective
The objective of the MTA program is to further students' education in business and accounting while preparing them for a professional career in taxation. The program focuses on the knowledge and skills needed for taxation positions in today's constantly changing business environment. The program allows you to design a program of study that builds on your undergraduate degree and meets your individual career objectives.

Course Requirements
Students must complete 30 hours of coursework at the graduate level. As prescribed below, this 30 hours is composed of 21 hours of accounting courses and 9 hours of business courses, except MGT 8121, Strategic Management and MGT 8122, Strategy Field Study. Students must also pass an end-of-program oral exam.

Required Accounting Courses (15 hours):
ACC 8063 Research in Tax Practice and Procedures
ACC 8073 Taxation of Corporations and Shareholders
ACC 8083 Federal Estate and Gift Taxation
ACC 8093 Taxation of Partnerships, S-Corporations, Trusts, and Estates
  any 8000 level tax course

Other Required Courses (6 hours):

ACC 6043 Seminar in Financial Accounting Theory
ACC 6053 Business Assurance Services

Electives (9 hours):

Graduate level Business or Accounting courses

Admission Requirements
Applicants for the MPA Program must have minimum grade-point average of 2.75/4.00 or higher in junior/senior level accounting coursework with no grade below "C", have a 3.00/4.00 GPA overall in junior/senior years, and make a 500 or higher on the Graduate Management Admission Test (GMAT). Deficiency in one requirement may be offset by extra strength in another requirement. Students who are admitted lacking required undergraduate accounting or business courses must take them early and meet minimum admission requirements to be retained.

International applicants not holding degrees from U.S. institutions must submit with their applications a Test of English as a Foreign Language (TOEFL) report, from a test administered within the last two years, of 575 or higher, in order to be considered for regular admission.

Prerequisites and Foundation Courses

The prerequisite courses below must be completed prior to entry into the graduate course work phase of the program. A grade of "C" or above is required on all prerequisite course work. A complete transcript evaluation will be more specific in individual cases.

Course Title Course Title
ACC  3023  Intermediate Acc. I BQA   2113 Business Statistics I
ACC   3033 Intermediate Acc. II BQA   3123 Business Statistics II
ACC   3013 Cost Accounting BL   2413 Legal Environment of Business
ACC   3053 Accounting Systems BL   3223 Law of Comm. Trans.
ACC  4013  Income Tax I MKT   3013 Prin. of Marketing
ACC  4033  Auditing I MGT   3113 Prin. of Management
MGT   3413 Production Management FIN   3123 Financial Management
EC  2113 Macroeconomics Computer Literacy Course
EC  2123 Microeconomics Communication Skills Course

Unclassified Admission
Unclassified admission is available to students through the Office of Graduate Studies for those desiring graduate-level study for purposes other than an advanced degree. Only nine semester hours of credit earned while unclassified may subsequently be applied to a degree program in business.

Applicants desiring unclassified admission to take graduate-level courses in business must have a minimum undergraduate grade-point average of 3.00/4.00. The GMAT is not required for unclassified admission but must be completed along with all other admission requirements before regular admission to the program.

Transfer Credit
Up to six hours of graduate transfer credits may be accepted toward fulfilling the requirements for the master's degree, provided the credits have been earned in a recognized institution and are considered pertinent to the student's graduate program. These credits are considered part of the student's program and must adhere to the six-year time limit restriction. Please note, however, that "C" grades are not acceptable, nor are extension credits from other institutions.

Contact
For additional information on the MPA program, contact the Dr. Clyde Herring in the Adkerson School of Accountancy at 662-325-37
10.