MACC - Master of Accountancy: Taxation Concentration

Full admission to the MACC professional curriculum requires:

  1. An undergraduate degree in accounting, or the functional equivalent of an undergraduate degree in accounting from an AACSB-accredited institution.
  2. An overall grade point average (GPA) of 3.200 on a 4.000 scale.
  3. A grade of B (3.000) or better in all undergraduate accounting courses.

Applicants not meeting these criteria will be required to take the GMAT and obtain a satisfactory score. A satisfactory GMAT score is considered to be in the 25th percentile or higher for each section and for the overall score.

Program Requirements

Students Possessing a Bachelor’s Degree at Time of Admission

Total degree requirements for students granted admission after completion of a bachelor’s degree will vary and depend upon the specific course content of the undergraduate degree program. At a minimum, the candidate’s program must total 30 graduate-level credit hours beyond the bachelor’s degree, including 15 credit hours of accounting courses numbered 800 or above and a total of 21 credit hours in courses numbered 800 or above.1

In general, an undergraduate degree in business and an accounting major, equivalent to that offered at WSU is presumed. The following courses, or their graduate equivalents, must be included as part of the MACC degree program if not covered in the student’s bachelor’s degree:

Undergraduate Accounting/Business Curriculum

ACCT 210Financial Accounting3
ACCT 220Managerial Accounting3
ACCT 310Financial Accounting and Reporting: Assets3
ACCT 320Accounting for Decision Making and Control3
ACCT 410Financial Accounting and Reporting: Equities3
ACCT 430Introduction to Federal Income Tax3
ACCT 560Accounting Information Systems3
ACCT 610Financial Accounting and Reporting: Special Entities and Complex Issues3
ACCT 620Accounting for Strategic Support and Performance Evaluation3
ACCT 630Taxation of Business Entities3
ACCT 640Principles of Auditing3
BADM 160Business Software3
Select one of the following:3-6
Legal Environment of Business
Business Law for Accountants I
and Business Law for Accountants II
DS 350Introduction to Production and Operations Management3
MIS 395Management Information Systems3
ECON 201Principles of Macroeconomics3
ECON 202Principles of Microeconomics3
ECON 231Introductory Business Statistics3
FIN 340Financial Management I3
MGMT 360Principles of Management3
IB 333International Business3
MGMT 681Strategic Management3
MKT 300Marketing3
MATH 111College Algebra3
MATH 144Business Calculus3
Total Credit Hours75-78

Taxation

Students electing a concentration in taxation must take the following courses:

Accounting Core Courses
ACCT 815Financial Accounting and Reporting: Contemporary Issues3
ACCT 825Management Control Systems3
ACCT 835Tax Research & Selected Topics3
ACCT 840Advanced Auditing3
ACCT 860Advanced Accounting Information Systems3
Additional Courses
ACCT 830Taxation of Business Entities - Advanced Topics3
ACCT 831Taxation of Estates & Trusts3
Select graduate electives, all outside of accounting 19
Total Credit Hours30

Note: all electives must be taken from within the Barton School of Business.

1

Electives must be selected to conform to AACSB standards for Master of Accountancy programs. MBA 800 and ACCT 801 are not eligible for the MACC elective credit. See the graduate coordinator of the School of Accountancy for more information.