Master of Taxation
The primary objective of the Master of Taxation (M.TX.) program is to further the student’s education in business and accounting with an emphasis in taxation while preparing for a professional career in accounting and taxation.The accountancy program is accredited by AACSB International, the Association to Advance Collegiate Schools of Business, as part of the overall accreditation of the College of Business, as well as the supplemental AACSB accreditation of accounting programs at both the graduate and undergraduate levels.
Admission Critieria
An applicant to the M.TX. program should hold a bachelor’s degree from a fully recognized four-year institution of higher learning that enjoys unconditional accreditation by appropriate regional accrediting agencies. Regular admission to the M.TX. program requires a minimum overall GPA or upper-level business GPA of 3.00 and acceptable recommendation letters.
International Applicant
An international applicant not holding a prior degree from a U.S. Institution must submit an indicator of English proficiency including one of the following: (1) TOEFL score of 575 PBT (84 iBT) or (2) an IELTS score of 7.0.
Provisional Admission
An applicant who has not fully met the GPA requirements may be admitted on a provisional basis. The provisionally-admitted student is eligible for a change to regular status after receiving a 3.00 GPA on the first 9 hours of graduate courses at Mississippi State University (with no grade lower than a C). The first 9 hours of graduate courses must be within the student's program of study. Courses with an S grade, transfer credits, or credits earned while in Unclassified status cannot be used to satisfy this requirement. If a 3.00 is not attained, the provisional student shall be dismissed from the graduate program. While in the provisional status, a student is not eligible to hold a graduate assistantship.
Prerequisite Courses
The prerequisites listed below, or their equivalent, must be completed either before or during graduate coursework. A complete transcript evaluation will be more specific in individual cases.
| ACC 3003 | Accounting Information Systems I | 3 |
| ACC 3013 | Cost Accounting | 3 |
| ACC 3023 | Intermediate Accounting I | 3 |
| ACC 3033 | Intermediate Accounting II | 3 |
| ACC 4013 | Income Tax I | 3 |
| ACC 4033 | Auditing | 3 |
| EC 2113 | Principles of Macroeconomics | 3 |
| EC 2123 | Principles of Microeconomics | 3 |
| FIN 3123 | Financial Management | 3 |
| BL 2413 | The Legal Environment of Business | 3 |
Computer literacy and written communication skills are other prerequisites.
NOTE: Where appropriate, M.B.A. foundation courses may be used to satisfy some of the above prerequisites.
Completion Requirements
- A student must complete the required curriculum and a minimum of 30 graduate semester hours.
- A student must have no more than 3 hours of C grades on program coursework.
- A student must achieve a 3.00/4.00 GPA on graduate accounting work attempted.
- A student must achieve a 3.00/4.00 GPA on all graduate work attempted at MSU after being admitted to the degree program.
Academic Performance
A grade of C or better is required on all undergraduate prerequisite courses. A graduate student will be placed on probation due to any of the following:
- GPA falls below 3.00
- Receives a second course grade lower than a B (one of these courses must be retaken and the student must earn a grade of B or higher)
- Fails to meet a departmental requirement
- Falls short of any other standards for satisfactory academic performance
Specific information relative to retaking of courses or completing remedial work will be established by the graduate advisor and graduate coordinator, shall be documented in written form, and must specify a required date of completion.
