John B. Goddard School of Business & Economics 335 • Grade Requirements: A Master of Taxation student must complete all MTAX program courses, including electives, and any leveling courses, with a grade of "C" or higher. In addition, the overall program GPA must be 3.0 or higher. • Credit Hour Requirements: The program requires a minimum of 30 semester hours beyond a bachelor's degree in accounting. Admissions Requirements • A four year Bachelor's degree. If the degree is not in Accounting, leveling courses will be required after acceptance into the program. • An acceptable GMAT score. • Acceptable grade point average in each of the following three areas: a. Overall GPA b. The last 60 credit hours of undergraduate work c. Accounting course work only Applicants must submit an online application, GMAT, current resume, and transcripts from every institution of higher education attended. Two letters of recommendation are required. At least one of those letters should come from individuals who can evaluate the applicant's academic abilities. All letters should address the applicant's potential for successful graduate study. Each applicant is considered on an individual basis. Additional Admission Requirements for International Students: All international students and any applicant educated outside the U.S. must demonstrate proficiency in English. Those whose native language is not English, or whose language of instruction for their undergraduate degree was not English, will be required to submit a score from the Test of English as a Foreign Language (TOEFL) or International Language Testing System (IELTS) which is not more than two years old. The TOEFL must have a minimum score of 80 (Internet- Based), and the IELTS must have a minimum of 6.5 with a minimum of 5.0 on each section. Application Application for admission to the Master of Taxation Program should normally be made by August l (fall semester), December l (spring semester), and April l (summer semester) of the year during which admission is sought. Application for admission must include GMAT scores, official undergraduate transcripts, resume, and two letters of recommendation. It is expected that the Master of Taxation Program will entail approximately two semesters of full-time study for a student with a bachelor's degree in accounting. Students with other business-related degrees can expect to spend about two years in the program. Those with non-business related undergraduate degrees should plan to spend at least three years in the program. Contact the School of Accounting & Taxation for a separate and detailed bulletin on the Master of Taxation Program. Advisement For questions concerning academic advisement, the primary source of contact will be the Master of Taxation Program Director. For issues regarding registration and scheduling, students will contact the School of Accounting & Taxation Administrative Specialist. Career services will be offered through the Goddard School of Business & Economics Career Center. Course Requirements for Master of Taxation All MTAX students are required to complete the following courses (18 credit hours): • MTAX 6400 - Tax Research & Communication Credits: (3) • MTAX 6405 - Accounting for Income Taxes Credits: (3) • MTAX 6430 - Advanced Individual Taxation Credits: (3) • MTAX 6435 - State & Local Taxation/ Federal Tax Practice Credits: (3) • MTAX 6460 - Advanced Corporate Taxation Credits: (3) • MTAX 6470 - Advanced Partnership Taxation Credits: (3) MTAX students are also required to complete 12 credit hours of electives as follows. At least one of the following (3 credit hours): • MTAX 6410 - International Taxation Credits: (3) • MTAX 6445 - Gifts, Estates, Trusts and Exempt Organizations Credits: (3) • MTAX 6450 - Real Estate Taxation Credits: (3) • MTAX 6480 - Retirement Planning & Employee Benefits Credits: (3) • MTAX 6490 - Mergers, Acquisitions and Consolidations Credits: (3) At least one of the following (3 credit hours): MACC 6120 - Financial Accounting & Reporting Credits: (3) MACC 6130 - Governmental and Nonprofit Accounting Credits: (3) MACC 6160 - Financial Statement Analysis Credits: (3) MACC 6310 - Advanced Cost Accounting Credits: (3) MACC 6330 - Strategic Management Accounting Credits: (3) MACC 6560 - Advanced Auditing & Assurance Services Credits: (3) MACC 6570 - Information Systems Auditing Credits: (3) MACC 6580 - Internal Auditing Credits: (3) MACC 6610 - Advanced Accounting Information Systems Credits: (3) The final 6 credits may be any other MACC or MTAX course, or may include a maximum of 3 hours ofnon-MACC and non-MTAX courses selectedfrom approved 5000 or higher-numbered courses which were not taken in the student's Weber State University 2015-2016 Catalog