2020-2021 Catalog

Master of Science in Accounting and Master of Science in Taxation

Curriculum

16-20 Courses

46-61 Credits

Program Length

Full-time in as few as 16 months

Part-time in as few as 28 months

Required Introductory Course (1 credit)

Must be taken on campus in first semester of program.

SBS-700You As a Leader: Self-Awareness, Feedback, and Decision-Making

1

Management Preparation Courses (9 credits)

May be waived.

SBS-603Managerial Economics

3

SBS-604Data Analytics

3

MBA-650Value Based Financial Management

3

MSA Preparation Courses (9 credits)

May be waived. If course is marked “must substitute” follow the rules outlined in the Elective Course section of this document.

ACCT-800Graduate Financial Accounting I

3

ACCT-804Cost and Managerial Accounting

3

BLLS-800Business Law

3

MSA Core Courses (15 credits)

If a course is marked "must substitute" select an elective following the rules outlined in the Elective Course Section.

ACCT-801Graduate Financial Accounting II

3

ACCT-802Graduate Financial Accounting III

3

ACCT-805Auditing and Assurance Services

3

ACCT-865Accounting Information Systems

3

ACIB-872International Accounting

3

MST Core Courses (12 credits)

TAX-801Federal Taxation of Income

3

TAX-861Tax Research

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

Capstone Courses (6 credits)

Should be taken as late in the program as possible.

ACCT-861Leadership in the Financial Professions

3

TAX-878Tax Compliance

3

Elective Courses (9 credits)

Your three (3) elective courses must be TAX. If you received any “must substitute” under the MSA Preparation or MSA Core Courses sections of this document your first substitution must be an ACCT course. All other substitutions can be anything from the MSA Approved Elective List.

Approved TAX Electives

TAX-802Taxation of Property Transactions

3

TAX-864Tax Practice and Procedures

3

TAX-865International Taxation Outbound

3

TAX-866State & Local Taxation

3

TAX-867Mergers & Acquisitions Taxation

3

TAX-871Taxation of Estates, Trusts and Gifts

3

TAX-880Companies & Financial Products

3

TAX-881Accounting for Income Taxes

3

TAX-882Criminal Tax Investigations

3

TAX-883Introduction to International Taxation

3

TAX-910Individual Study in Taxation

1

Approved MSA Electives

ACCT-803Advanced Topics in Accounting

3

ACCT-806Fraud Examination

3

ACCT-807Forensic & Investigative Accounting

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-825

ACCT-827Special Topics in Accounting: Business Law & Taxation

3

ACCT-828Special Topics in Financial Accounting

3

ACCT-871Not-For-Profit and Governmental Accounting

3

ACCT-910Directed Individual Study in Accounting

3

ACCT-920Accounting Graduate Internship

3

MBA-730Innovate: Entrepreneurial Thinking, IT, And Business Law

3

MBA-740Immerse- Travel Seminar

3

BLLS-830Managing in the International Legal Environment

3

BLLS-871Corporate Crime and Financial Fraud

3

ISOM-730Python for Business Analytics

3

ISOM-801Solving Business Problems Using Advanced Excel

3

ISOM-821Data Management and Modeling

3

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-835Predictive Analytics

3

ISOM-837Data Mining and Business Insights

3

ISOM-840Security and Privacy

3

ISOM-845Business Intelligence and Data Analytics

3

ISOM-851Supply Chain Management: Strategy, Operations, & Analytics

3

ISOM-861Project Management

3

FIN-800Financial Statement Analysis and Valuation

3

FIN-801Money & Capital Markets

3

FIN-808General Theory in Corporate Finance

3

FIN-810Investment Analysis

3

FIN-812

FIN-814

FIN-816Risk Management in Banking and Finance

3

FIN-818Financial Econometrics

3

FIN-825

FIN-830Introduction to FinTech

3

FIN-831Portfolio Management

3

FIN-835Behavioral Finance

3

FIN-845Private Capital Markets

3

FIN-880Investment Banking

3

FIN-881

FIN-882Applied Risk Management

3

FIN-884Fixed Income Securities

3

FIN-885

FIN-887

MGES-800

MGES-802Corporate Entrepreneurship

3

MGES-803Think Like a Leader

3

MGOB-725Managerial Skills

3

MGOB-810Emotional Intelligence

3

MGOB-820

MGOB-835Managing Difficult People at Work

3

MGOB-855Conflict & Negotiation

3

MGOB-860

MGOB-866

P.AD-815Nonprofit Management

3

P.AD-822Public Management Information Systems

3

P.AD-827Financing State & Local Government

3

P.AD-840Comparative Public Policy

3

P.AD-847Nonprofit Financial Management

3

P.AD-847Nonprofit Financial Management

3

P.AD-849Revenue Strategies for Nonprofits

3

MGSM-833Corporate Innovation

3

MGSM-834Mergers and Acquisitions

3

MGIB-835International Strategy

3

SBS-920Graduate Internship

0

Approved Electives for the CPA Exam

Financial Accounting and Reporting (FAR) CPA Exam Section
ACCT-803Advanced Topics in Accounting

3

ACCT-871Not-For-Profit and Governmental Accounting

3

ACCT-828Special Topics in Financial Accounting

3

Regulation (REG) CPA Exam Section
TAX-802Taxation of Property Transactions

3

ACCT-827Special Topics in Accounting: Business Law & Taxation

3

TAX-881Accounting for Income Taxes

3

Business Environment and Concepts (BEC) CPA Exam Section
ACCT-827Special Topics in Accounting: Business Law & Taxation

3

FIN-810Investment Analysis

3

ISOM-840Security and Privacy

3

MBA-730Innovate: Entrepreneurial Thinking, IT, And Business Law

3

Approved Electives for CMA Exam Preparation

ACCT-803Advanced Topics in Accounting

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-825

FIN-808General Theory in Corporate Finance

3

FIN-812

Concentrations

Students may declare a concentration in Corporate Taxation if they received enough MSA Core Course waivers for substitution. Students may declare this concentration with five (5) electives from the same functional area.

Students may declare a concentration in Business Intelligence, Corporate Finance & Accounting, Forensic Accounting, or Governmental & Not-for-Profit Accounting if they received enough MSA Core Course waivers for substitution. Students may declare one of these concentrations with three (3) electives from the same functional area.

The schedule of when courses within a concentration are offered varies by semester.

Students who declare a concentration must submit an SBS Graduate Program Concentration Request Form. Students are encouraged to meet with their advisor before they declare a concentration.

The concentration appears on the transcript, not the diploma.

Corporate Taxation Concentration

Required Courses (6 credits)

TAX-802Taxation of Property Transactions

3

TAX-881Accounting for Income Taxes

3

Choose 3 from the following list (9 credits)

TAX-865International Taxation Outbound

3

TAX-866State & Local Taxation

3

TAX-867Mergers & Acquisitions Taxation

3

TAX-880Companies & Financial Products

3

TAX-883Introduction to International Taxation

3

Business Intelligence Concentration

Required Courses (6 credits)

ACCT-824Big Data and Financial Statement Analytics

3

ISOM-821Data Management and Modeling

3

Elective Course (1 course, 3 credits)

Choose 1 course from the following list:
ISOM-801Solving Business Problems Using Advanced Excel

3

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-845Business Intelligence and Data Analytics

3

Corporate Accounting and Finance Concentration

Required Course (3 credits)

ACCT-824Big Data and Financial Statement Analytics

3

Elective Courses (2 courses, 6 credits)

Choose 2 electives from the following list:
FIN-808General Theory in Corporate Finance

3

FIN-810Investment Analysis

3

FIN-825

FIN-880Investment Banking

3

Forensic Accounting Concentration

Required Course (3 credits)

ACCT-806Fraud Examination

3

Elective Courses (2 courses, 6 credits)

Choose 2 courses from the following list:
ACCT-807Forensic & Investigative Accounting

3

BLLS-871Corporate Crime and Financial Fraud

3

ISOM-840Security and Privacy

3

CJ-704Legal Issues in Criminal Justice System

3

ISOM-801Solving Business Problems Using Advanced Excel

3

Government and Not-for-Profit Accounting Concentration

Required Course (3 credits)

ACCT-871Not-For-Profit and Governmental Accounting

3

Elective Courses (2 courses, 6 credits)

Choose 2 courses from the following list:
P.AD-827Financing State & Local Government

3

P.AD-847Nonprofit Financial Management

3

P.AD-849Revenue Strategies for Nonprofits

3

Waiver Policy

Management Preparation Courses may be waived. MSA Preparation Courses may be waived or may need to be substituted with an elective. MSA Core Courses may need to be substituted with an elective.

To waive a Management Preparation Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the seven (7) years prior to MSA/MST matriculation, with a grade of "B" or better.

To waive or substitute an MSA Preparation Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to MSA/MST matriculation, with a grade of "B" or better. Exception: ACCT 800 will only be waived if a student has completed prior coursework at a U.S. university.

To substitute an MSA Core Course, a student must have successfully completed equivalent academic coursework at the undergraduate/graduate level in the five (5) years prior to MSA/MST matriculation, with a grade of "B" or better. Exception: ACIB 872 and TAX 801 will only be substituted if a student has completed prior coursework at a U.S. university.

Students must provide official transcripts (with English translations, if applicable). All waiver requests are evaluated upon a student's acceptance into the MSA/MST Program. Students may also elect to take a proficiency exam, for a fee, to gain a waiver for management preparation courses. Proficiency exams must be taken in the first semester and are administered on the Boston Campus.

All MSA/MST students must complete a minimum of 46 graduate credits (15 courses and SBS 700) in the Sawyer Business School.

Transfer Credit Policy

Any candidate seeking transfer credits, taken at the graduate level from an AACSB-accredited graduate business program, will be reviewed on a case-by-case basis. These credits may be considered for transfer if the credits do not apply to a previously completed degree.

Transfer credits must have an earned grade of "B" or better and be taken within five (5) years prior to entering the Suffolk MSA/MST program. However, at the discretion of the program director, MSA Core Courses or MST Core Courses may not be transferred if the subject material has changed significantly since completion. A maximum of six (6) credits may be considered for transfer.

Students Who Leave Boston Before Their Degree is Complete

Occasionally, Suffolk MSA/MST students must leave the Boston area having not yet completed their degree. The Business School has several options available to ensure completion of the Suffolk MSA/MST. You may be able to transfer in six (6) credits of elective courses from an AACSB-accredited MSA or MST Program close to your new place of residence. Courses must be pre-approved by Suffolk's assistant dean of graduate programs and have a grade of "B" or better.

Students who leave the area may also be able to complete the MSA (all or a portion) of their Suffolk MSA/MST on a part-time basis online. The MST degree is not available online.