Overview

Having a solid education in accounting can give you a competitive edge as a tax professional.

With our MST/GDPA Program, you can learn more about accounting, while gaining a strong background in taxation. You don’t need an undergraduate degree in accounting to enroll.

You can choose from concentrations in areas such as international taxation or estate tax and financial planning. The program will prepare you for a professional career in areas such as public accounting, corporate management, and nonprofit organizations.

 

 

Curriculum

Curriculum

14-18 Courses
40-52 Credits

Program Length
12-16 months of full-time study
24-36 months of part-time study

Required Introductory Course

  • 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:

    ACCT-800 or MSA Program Director permission

    Credits:

    3.00

    Description:

    This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-dpeth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

    Type:

    MBA Accounting

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT-801 or MSA Program Director permission

    Credits:

    3.00

    Description:

    This is the second of two intermediate-level accounting courses. The critical thinking and problem-solving skills developed in ACCT 801 are broadened as this class tackles more complex accounting concepts, including: dilutive securities, earnings per share, investments, revenue recognition, income tax accounting, pensions and leases. Since accounting for many of these areas has been a source of substantial debate and major revisions in recent years, subject matter covered will be topical. Pertinent pronouncements of standard-setting bodies continue to be studied.

    Type:

    MBA Accounting

Taxation Core Courses (21 credits)

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

    Credits:

    3.00

    Description:

    Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-861 Tax Research

    Credits:

    3.00

    Description:

    Examines the history and evolution of the tax policy and budget process in the United States and the players in that process. Considers the issues of fairness, simplicity and efficiency in the context of the current tax system and evaluating past and current tax policy to make recommendations to craft new policy. Emphasizes the ethical dimensions involved in the tax policymaking process.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

    Type:

    MBA Tax

  • TAX-863 Tax of Pass-Through Entities

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Presents 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 and Procedures

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Explores strategies of tax practice before the Internal Revenue Service. Covers tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, penalties, interest assessed, and appeals.

    Type:

    MBA Tax

  • TAX-871 Taxation of Estates, Trusts and Gifts

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Identifies concepts, principles and practices of the transfer taxation of decedents' estates, trusts and lifetime gifts. Covers valuation of property subject to estate and gift taxes, Generation Skipping Transfer Taxes, and the use of trusts for tax planning.

    Type:

    MBA Tax

  • TAX-876 Tax Policy

    Prerequisites:

    TAX-801, TAX-861, and 1 additional TAX course

    Credits:

    3.00

    Description:

    Covers policy considerations in the development of proposed tax legislation. Examines tax policy issues in relation to empirical, political, and legal studies. Explores the tax legislative process.

    Type:

    MBA Tax

GDPA Core Courses (12 Credits)

Maximum of one course may be waived

  • BLLS-800 Business Law for Accountants

    Credits:

    3.00

    Description:

    Examines the philosophy and practice of substantive law affecting the formation, operation and discharge of commercial transactions,contracts, and business associations. Topics include: agency, partnership, corporation and trust forms of association. Considers aspects of property law as well as international dimensions.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Business Law & Ethics

  • ACCT-804 Cost and Managerial Accounting

    Credits:

    3.00

    Description:

    Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students learn how to work with multiple products; standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs; and constructing operating, working capital, and capital budgets. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy.

    Type:

    MBA Accounting

  • ACCT-865 Accounting Information Systems Systems

    Prerequisites:

    ACCT-800 or MBA-640

    Credits:

    3.00

    Description:

    Describes various transaction processing cycles and their use in the structured analysis and design of accounting information systems. Students gain an understanding of Enterprise Resource Planning softwares, Quickbooks, database design, XBRL, implementation of internal controls, and privacy and data security issues.

    Type:

    MBA Accounting

  • ACIB-872 International Accounting

    Prerequisites:

    ACCT-800 or MBA-640

    Credits:

    3.00

    Description:

    Imparts an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. Students learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. Students will assess how differences in industrial and ownership structures affect accounting performance measurement. Students will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

    Type:

    MBA International Business,MBA Accounting

Elective Courses (9 credits)

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

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Presents 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:

    Introduces United States tax issues affecting foreign corporations and alien individuals. Compares United States taxing regimes applicable to United States tax residents and non-United States tax residents. Covers other topics including: the concept of sourcing of income, rules for determining whether a foreign corporation or alien individual has a United States trade or business, United States tax implications of having a United States trade or business, the role of income tax treaties, and United States tax issues affecting domestic corporations and United States tax resident individuals on foreign income.

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    This course strikes a balance between theoretical concepts and practical, real-world issues and covers the interrelationships between the federal and state taxation systems. Includes the coverage of sales and use taxes, corporate income, franchise taxes, and excise taxes.

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX-801, TAX-861 and TAX-862

    Credits:

    3.00

    Description:

    Examines tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions as well as consolidated returns. Covers 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-868 Estate Planning

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Includes a review and analysis, from an estate planning prospective, of legal principles critical to the development of an effective dispositive plan with a primary focus on past, current and proposed Federal tax law principles (under the income, gift, and estate tax statutes) pertinent to the development of a variety of estate plans. In addition, the course includes the discussion of particular estate planning problems and techniques for the purpose of determining the most effective means of achieving the client's goals.

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Presents concepts, principles and practices of income taxation of decedents' estates and trusts. Covers grantor trusts, charitable trusts, income in respect of a decedent, and accounting for income retained or distributed to beneficiaries via issuance of K1s.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Studies tax and non-tax issues in the formation of tax exempt organizations. Covers feeder organizations and unrelated business taxable income in depth. Also covers loss of tax exempt status and ceiling limitations on gift giving.

    Type:

    MBA Tax

  • TAX-874 International Taxation II

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Studies U.S. taxation of non-U.S. persons with activities in the United States. Covers source of income, business investment, and financial planning from a tax perspective for non-U.S. persons doing business in the United States. Also addresses withholding, treaty implications, and compliance and disclosure requirements.

    Type:

    MBA International Business,MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    3.00

    Description:

    Presents the 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

    Prerequisites:

    TAX-801 and TAX-861

    Credits:

    1.00- 3.00

    Description:

    Enables a student-initiated directed study project. The student and faculty advisor must concur on a written proposal and final report. The project must be approved by the dean of academic affairs prior to registration.

    Type:

    MBA Tax

Select three (3) electives from tax, accounting, or any other 800-level course offered in the Sawyer Business School, provided prerequisites are met.

Note: Students who plan to take the CPA exam in Massachusetts must take ACCT 805 as an elective.