MST Curriculum

MST Curriculum

11-14 Courses
31-40 Credits

Program Length
12-16 months of full-time study
18-24 months of part-time study

Required Introductory Course (1 credit)

  • SBS-600 Effective Career Planning

    Credits:

    1.00

    Description:

    SBS 600 is the first required course in Suffolk's graduate programs. The course is based on the precepts of experiential learning. Based on the idea that people learn best by participating in meaningful activities, this course provides students with the opportunity to learn about and experience first-hand the many complexities of business and the role of top managers. To accomplish this, SBS 600 is composed of several distinct parts, including the completion of a self-assessment instrument and their own written career development plan. In the campus sections of SBS 600, students will work in small groups as they take on the roles of top managers in a hands-on behavioral simulation. In the online sections, students will conduct a 360 degree evaluation to provide feedback.

    Type:

    MBA & Global MBA Required

Accounting Preparation Courses (9 credits)

May be waived with credit
  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • ACCT-801 Graduate Financial Accounting II

    Prerequisites:

    MBA 640

    Credits:

    3.00

    Description:

    Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied. Reference is made to accounting practices in other countries and to pronouncements by the IASB.

    Type:

    MBA Accounting

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT 801 or permission of instructor

    Credits:

    3.00

    Description:

    Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

    Type:

    MBA Accounting

Taxation Core Courses (21 credits)

May be waived and another elective substituted.
  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-861 Tax Research

    Credits:

    3.00

    Description:

    Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

    Type:

    MBA Tax

  • TAX-863 Tax of Pass-Through Entities

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

    Type:

    MBA Tax

  • TAX-864 Tax Practice & Procedures

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.

    Type:

    MBA Tax

  • TAX-871 Tax of Estates,trusts, & Gifts

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

    Type:

    MBA Tax

  • TAX-876 Tax Policy

    Prerequisites:

    4 TAX prefix courses, including Tax 801 and 861

    Credits:

    3.00

    Description:

    Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

    Type:

    MBA Tax

*TAX-876 should be taken as late in the program as possible.

Elective Courses (9 credits)

Select three (3) electives from the following:
  • TAX-802 Issues in Federal Taxation II

    Prerequisites:

    TAX 801

    Credits:

    3.00

    Description:

    Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

    Type:

    MBA Tax

  • TAX-865 International Taxation I

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    U.S. taxation of foreign sources of income. Topics covered include analysis of tax treaties, source of income rules, foreign tax credit, controlled foreign corporations, Foreign Sales Corporations, transfer pricing in multinational corporations, and translations of foreign currencies.

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX 862

    Credits:

    3.00

    Description:

    Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

    Type:

    MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

    Type:

    MBA Tax

  • TAX-910 Individual Study in Taxation

    Credits:

    1.00- 3.00

    Description:

    Independent study in Taxation

    Type:

    MBA Tax

Or any other 800-level course offered in the Sawyer Business School, with the approval of the Director of Graduate Programs in Taxation.


Tracks

The MS in Taxation Program suggests two different elective "tracks" to help you customize your degree to meet your career goals. You can follow one of the tracks listed below or create your own.

Large Firm Track

Students planning to work in large multinational or multi-state firms should consider these electives.

  • TAX-865 International Taxation I

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    U.S. taxation of foreign sources of income. Topics covered include analysis of tax treaties, source of income rules, foreign tax credit, controlled foreign corporations, Foreign Sales Corporations, transfer pricing in multinational corporations, and translations of foreign currencies.

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX 862

    Credits:

    3.00

    Description:

    Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

    Type:

    MBA Tax

Local Firm Track

Students planning to work in local firms, who cater to smaller businesses and individuals, should consider these electives.

  • TAX-802 Issues in Federal Taxation II

    Prerequisites:

    TAX 801

    Credits:

    3.00

    Description:

    Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

    Type:

    MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

    Type:

    MBA Tax

Courses

  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-802 Issues in Federal Taxation II

    Prerequisites:

    TAX 801

    Credits:

    3.00

    Description:

    Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

    Type:

    MBA Tax

  • TAX-861 Tax Research

    Credits:

    3.00

    Description:

    Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

    Type:

    MBA Tax

  • TAX-863 Tax of Pass-Through Entities

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

    Type:

    MBA Tax

  • TAX-864 Tax Practice & Procedures

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.

    Type:

    MBA Tax

  • TAX-865 International Taxation I

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    U.S. taxation of foreign sources of income. Topics covered include analysis of tax treaties, source of income rules, foreign tax credit, controlled foreign corporations, Foreign Sales Corporations, transfer pricing in multinational corporations, and translations of foreign currencies.

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX 862

    Credits:

    3.00

    Description:

    Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

    Type:

    MBA Tax

  • TAX-871 Tax of Estates,trusts, & Gifts

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

    Type:

    MBA Tax

  • TAX-876 Tax Policy

    Prerequisites:

    4 TAX prefix courses, including Tax 801 and 861

    Credits:

    3.00

    Description:

    Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

    Type:

    MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

    Type:

    MBA Tax

  • TAX-910 Individual Study in Taxation

    Credits:

    1.00- 3.00

    Description:

    Independent study in Taxation

    Type:

    MBA Tax

4+1 Program

If you’re earning an undergraduate business degree at a U.S. institution, you may qualify to earn your MSA, MST, MSF, MSFSB, MSA/MST, or MSA/MSF in as few as 10-12 months of full-time study or 16 months part-time study.

How to Apply

  • You must officially apply to the MSA, MST, MSF, MSFSB, joint MSA/MST, or joint MSA/MSF program during the final semester of your senior year of undergraduate study. (Applications from recent graduates will also be considered.)
  • If you have at least a 3.5 cumulative GPA in your final semester of your senior year, you can waive the GMAT or GRE requirement.
  • Top students will be automatically considered for merit-based fellowship awards (no separate application required).