| Master of Taxation |
Program of Study |
Program Objective
The primary objective of the Master of Taxation program is to further
the students' education in business and accounting with an emphasis
in taxation, while preparing them for a professional career in accounting
and taxation.
Course Requirements
Students pursuing the MTX degree must complete 30 hours of coursework
at the graduate level including a core of 15 hours of taxation, as described
below. Students must also pass an end-of-program oral examination.
| Required Tax Courses (15 hours): |
| Course |
Number |
Title |
Hours |
| ACC |
8063 |
Research in Tax Practice and Procedures |
3 |
| ACC |
8073 |
Taxation of Corporations and Shareholders |
3 |
| ACC |
8083 |
Federal Estate and Gift Taxation |
3 |
| ACC |
8093 |
Taxation of Partnerships, S-Corporations, Trusts, and Estates |
3 |
| Elective |
Any 8000 level tax course |
| Other Required Courses (6 hours): |
| Course |
Number |
Title |
Hours |
| ACC |
8013 |
Seminar in Financial Accounting Theory |
3 |
| ACC |
8033 |
Auditing Seminar and Cases |
3 |
| Electives (9 hours): |
| Graduate level Business or Accounting courses |
Admission Requirements
Applicants for the MTX 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,
in order to be considered for regular admission. A score of : Paper
Based - 575; Computer Based - 233; Internet Based - 90 is required.
An IELTS score of 6.5 may be substituted for the TOEFL.
Prerequisites
The prerequisite courses shown 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 |
Number |
Title |
|
Course |
Number |
Title |
| ACC |
3023 |
Intermediate Acc. I |
|
EC |
2113 |
Macroeconomics |
| ACC |
3033 |
Intermediate Acc. II |
|
EC |
2123 |
Microeconomics |
| ACC |
4013 |
Income Tax I |
|
BL |
2413 |
Legal Environment of Business |
| ACC |
4033 |
Auditing I |
|
Computer Literacy Course |
| FIN |
3123 |
Financial Management |
|
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 opting for unclassified admission must have a minimum undergraduate
grade-point average of 3.00 out of a possible 4.00. The above admission
requirements must be met (including completion of the GMAT with a 500
or higher) before full admission into 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 MTX program, contact the School of
Accountancy at 662-325-3710. |
