Taxation (GC)

Summary

The Taxation graduate certificate is designed for students and professionals who want a solid foundation of knowledge in taxation. Classes allow students to emphasize fundamentals of federal income tax, tax research and consultancy, taxation of corporations, taxation of partnerships, and special topics related to taxation. The certificate offers exceptional value for individuals interested in a successful career in taxation. 

Catalog Year

2024-2025

Degree

Certificate

Major Credits

10

Total Credits

10

Locations

Online

Career Cluster

Finance

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Program Requirements

Common Core

The course examines significant principles of the federal tax system as applied to individuals and entities to provide a deeper understanding and appreciation of tax rules and underlying policies. The course will utilize the study of critical tax cases and application of tax laws to factual scenarios.

Prerequisites: none

Restricted Electives

Choose 8 Credit(s).

The theoretical structure underlying financial accounting will be discussed. The relationship of accounting theory to basic financial statements and standard setting will be analyzed. Case analysis will require research in accounting standards and application of those standards to various situations.

Prerequisites: none

This course addresses specialized topics in accounting, auditing, or taxation. Topics will vary by semester.

Prerequisites: none

This course concentrates on the skills needed to research tax questions. The research process employed to ascertain the state of the Federal tax law applicable to the facts, and the formulation of conclusions and professional recommendations is also explored.

Prerequisites: none

This course examines the tax impact of the conduit rule, partnership formation, operation, sale and dissolution of a partnership; income to the partners, withdrawal and retirement of partners; and basis calculations.

Prerequisites: none

This course examines issues and rules governing the taxability of C-corporations and their shareholders. The tax concepts and rules related to the activities of formation, operations, distributions, and liquidation are reviewed for the C-corporation entity and its shareholders.

Prerequisites: none

This course addresses the importance of using data for business decision making purposes. Students will learn to identify specific business problems, evaluate potential solutions, and use data to provide a foundation for making sound business decisions. This will be accomplished through the use of systematic problem solving tools, the exploration of commonly used business analytics methodologies, and the learned use of specific software packages.

Prerequisites: none

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Admission

  1. An undergraduate degree is required for admittance.
  2. Applicants with degrees other than accounting must complete, at a minimum, Intermediate Accounting Financial Accounting 1, Individual Income Tax, and Business Income Tax.

Application form is at https://cob.mnsu.edu/academics/accounting/master-of-accounting/

After review of your application, the director and/or admissions committee, at their discretion, may also request the submission of two letters of reference. The committee may request that the applicant participate in an interview with the director of the Master of Accounting program.