Certificate in Taxation
The Certificate in Taxation trains tax specialists and interested individuals to serve the needs of the accounting and business communities. Tax students will increase their level of tax expertise, preparing for careers that demand a high degree of specialized tax knowledge in public accounting, private industry, and government.
- The certificate may be integrated with the MAcc program or completed on its own.
- Admission to the certificate program is limited to students who have completed the prerequisites for the Master of Accounting program.
- To earn the certificate, students must apply for admission and complete 4 tax classes during their program of study. Sample courses are as follows:
Taxation of Corporations and Partnerships
A study of the laws involving the formation, operation, and liquidation of corporations, S corporations, and partnerships. Prerequisite(s): A minimum grade of “C” in ACCT 3330.
Application of research techniques to income tax and other tax planning; case studies and reports. This course provides the student with the opportunity to analyze, critique, and do practical tax research. Emphasis is placed on research methodology rather than on technical or legal knowledge of the tax law. Prerequisite(s): A minimum grade of “C” in ACCT 3330.
Taxation of Pass-through Entities
The federal income taxation of pass-through entities, including partnerships (LLC), S corporations, and trusts and estates. The income tax aspects of each of these entities are examined with regard to formation, operation, allocation of income among owners (or beneficiaries), distributions and liquidation. Pre-requisite or Co-requisite: Minimum grade of B in ACCT 7330, and admission to the Master of Accounting program.
Addresses the increased importance of international, multistate, and e-business taxation in today’s global environment. Introduces students to the principles guiding nexus, geographic allocation of income, and avoidance of double taxation. Develops an understanding of the US tax rules that may apply to income involving the US and another country, and compares these with the multi-state tax rules. Deals with the tax implications of business conducted electronically. Pre-requisite or Co-requisite: Minimum grade of B in ACCT 7330, and admission to the Master of Accounting program.
Last updated: 6/20/2016