Nov 24, 2024  
2017-2018 University Catalog 
    
2017-2018 University Catalog [ARCHIVED CATALOG]

Taxation, M.S.


(30 UNITS)

The curriculum for a master’s degree in taxation is designed for students with an undergraduate degree in business administration or accounting. Students not holding such degrees are welcome to apply but will have to satisfy additional requirements as described below in the Curriculum section.

Most graduate courses in the Mihaylo College of Business and Economics require “classified MCBE status” and are open only to students with classified standing in the MBA, M.S. in Accountancy, M.S. in Taxation, M.S. in Information Systems, or M.A. in Economics programs.

Admission Requirements


Admission is competitive. Students must meet the CSU requirements for admission to a master’s degree program. Please consult the Graduate Admissions section in this catalog for complete information. In addition, applicants will be evaluated based on the following:

  1. satisfactory score on the Graduate Management Admission Test (GMAT). Students must score in the top 50 percent on the verbal, quantitative and analytical writing areas;
  2. a bachelor’s degree with a major in business administration equivalent to the degree as offered at CSUF with at least an overall cumulative GPA of 3.0 (B) and ACCT 308  (or an equivalent course or work experience). The degree must include calculus and software applications equivalent to passing MATH 135  and ISDS 265  with a “C” (2.0) or better. Courses in the major are to be no more than seven years old. Courses in the major must have at least a 3.0 (B) GPA, and courses with grades lower than “C” (2.0) must be repeated.

    Applicants with a bachelor’s degree in a field other than Business Administration may be considered for admission. If admitted, such students will be required to complete additional courses or demonstrate proficiency as described in the next section (Curriculum);
     
  3. a minimum score of 570 on the paper exam, 230 on the computer-based, or 90 on the internet based (iBT) TOEFL is required (for international students); and
  4. a recommendation from the MS Taxation Admission Committee based upon a review of the above requirements, the student’s “Statement of Purpose,” and prior work experience.

Additional coursework may be required of admitted students who holistically satisfy the criteria but are weak in one of the above areas.

M.S. Taxation Curriculum


Students admitted with a bachelor’s degree in a field other than business administration and without equivalent prior coursework will be required to complete MATH 135 , ISDS 265  and ACCT 308 , with a “C” (2.0) or better; and also the following business foundation courses: ACCT 510 ; ECON 515 , FIN 320  or FIN 517 , and MGMT 515 . These courses must be completed with at least a 3.0 (“B”) GPA, with a “C” (2.0) or better for each course. These requirements are in addition to the Study Plan as described next.

Study Plan


At least 21 of the 30 units required for the degree must be at the 500 level. A 3.0 (B) GPA is required in study plan courses and over-all applicable coursework. Any study plan course with a grade lower than “C” (2.0) must be repeated with at least a “C” (2.0).

Other Electives (9 units)


Selected in consultation with, and approved by, the student’s adviser.

One course (3 units) in either economics or political science and two courses (6 units) in either business or non-business fields.

Terminal Evaluation (3 units)


Total Units (30 Units)