Our curriculum consists of more than 14 courses covering general and specialized tax subjects such as partnerships and corporations, estate and gift tax, state tax, international tax, tax issues for individuals, retirement plans and tax research.

Students may earn the MS in taxation on a full-time or part-time basis.

Our tax program allows students to receive a MS in taxation degree in 12 months. All classes in this12 month MS taxation program are taught by highly qualified faculty who are experts in the taxation field.

Our courses qualify for CPE for CPAs, Attorneys, and Enrolled Agents. Program Requirements:

The Master of Science in taxation requires completion of 36 semester hours. Each course listed carries 3 semester hours of credit.

All applicants should have earned an undergraduate degree from an accredited institution with at least a 3.00 grade point average (GPA). Individuals with an undergraduate GPA below 3.00 are welcome to apply and will be considered for admission based on employment history, professional accomplishments, recommendations, etc. All courses have to be completed at Southeastern University with an overall "B" average (3.0 GPA) or better.

The Master of Science in Taxation program allows students with requisite professional credentials (see below) to qualify for graduation under a 30 hour program. Students who do not have the necessary credentials must take 36 credit hours.

Core Requirements: (21 Credit Hours)

ACCT 580: Federal Taxation I

ACCT 581: Federal Taxation II

ACCT 582: Federal Taxation III

ACCT 579: State & Local Taxation

ACCT 511: International Accounting and Taxation

ACCT 583: Practice & Research I

ACCT 584: Practice & Research II

ELECTIVES (15 Credit Hours)

ACCT 570: Corporate Taxation

ACCT 574: Exempt Organizations

ACCT 575: Estate Planning

ACCT 576: Special Topic in Taxation

ACCT 586: Employee Benefit Plans

ACCT 587: Partnerships

ACCT 588: Seminar Adv. Taxation

Students, who have the following credentials, will qualify for the 30 hour program:

1. Members of the Bar.
2. Certified Public Accountants.
3. IRS "Enrolled Agents".

Taxation Course Descriptions:

ACCT 511 International Accounting and Taxation (3 Credits)
Focuses on international problems and injects broadest possible perspective into the development and application of accounting thought. This area Covers concepts such as replacement values in accounts or most reasonable premise of financial statement consolidation for purposes of reporting to stockholders; differences in methods and procedures, e.g., translation of foreign currency amounts and providing for depreciation.

ACCT 570 Corporate Taxation (3 Credits)
Routine tax problems peculiar to business conducted in the corporate form of business organizations, including routine reporting of business revenues and expenses. Problems which are the distribution of corporate assets impose on both the corporation and its stockholders.

ACCT 575 Federal Estate Planning and Taxation (3 Credits)
Review of federal estate and gift taxes, state inheritance taxes, and income taxation of estates and trusts. Also includes an introduction to estate-tax planning.

ACCT 576 Special Topics in Taxation I 3 Credits
This course provides an opportunity for students to study, in a variety of formats, advanced topics in Taxation, which may be not be included else where in the curriculum.
Prerequisite: Approval by the Department Chair.

ACCT 579 State and Local Taxation (3 Credits)
Tax jurisdiction of states and local governments in the United States and the substance and procedures of the principle types of taxes enacted at those levels, including income, franchise, general sales, use, selective excise, inheritance, estate, real and personal property, and sumptuary taxes, as well as certain charges.

ACCT 580 Federal Taxation I (3 Credits)
ACCT 581 Federal Taxation II 3 Credits
ACCT 582 Federal Taxation III 3 Credits
Federal Taxation I treats principles and practice of federal tax with topics including gross income, itemized deductions, capital gains and losses, net operating loss, carrying forward and back, history of taxation, inception of law, credits, exemptions, tax research, and operation of tax forms. Federal Taxation II deals with more involved problems of income determination, reorganization, partnership and specially taxed corporations, foreign taxes, Social Security, estate and gift taxes, and administrative procedures. Federal Taxation III provides an in-depth understanding of a broad spectrum of federal income taxation and a review of tax procedures and law for the Internal Revenue Service Special Enrollment Examination. It is useful as a refresher course in federal tax procedures for the tax practitioner. Courses need not be taken in sequence, but ACCT 580 and ACCT 581 should be taken before

ACCT 583 Research Practice and Procedures I (3 Credits)
A Comprehensive review of the theory and practice of tax research, introduction to tax jurisprudence, principles of practice before the Internal Revenue Service, and courts with tax, jurisdiction. This course is considered as the last several courses that students should take. ACCT 584 is a continuation of ACCT 583.

ACCT 584 Research Practice and Procedures II (3 Credits)
This is the capstone of the curriculum. The student is required to complete a project in a special topic related to tax theory, tax preparation, tax court, or Internal Revenue Service, etc. This course must be taken during the student's final term and the grade of this course is pass or fail. Prerequisite: ACCT 583
Prerequisite for ACCT 584 is ACCT 583

ACCT 586 Taxation of Pensions and Other Deferred Compensation (3 Credits)
Advanced treatment of the problems of tax consequences of pensions, profit sharing plans, and stock options for corporation employees and self-employed persons.

ACCT 587 Taxation of Partnerships and Passive Activities (3 Credits)
Problems relating to the organization, operation, and dissolution of businesses operating in the partnership form of business organization, including passive activity losses, death and retirement of partners and the admission of new partners.

ACCT 588 Seminar in Advanced Taxation Problems (3 Credits)
Seminar deals with any problem or problems deemed appropriate and topical at the time offered and should be taken as one of the final courses in the graduate tax program.

Course Schedule for the First Year in the Program:

1ST Quadmester:
ACCT 580: Federal Taxation I
ACCT 574: Exempt Organizations
ACCT 586: Employee Benefit Plans
2nd Quadmester:
ACCT 581: Federal Taxation II
ACCT 579: State & Local Taxation
ACCT 575: Estate Planning

3rd Quadmester:
ACCT 582: Federal Taxation III
ACCT 570: Corporate Taxation
ACCT 583: Practice & Research I
ACCT 576: Special Topic in Taxation

4th Quadmester:
ACCT 584: Practice & Research II
ACCT 587: Partnerships
ACCT 511: International Accounting and Taxation
ACCT 588: Seminar Adv. Taxation