| Table 2:=
|
|
|
|
|
|
| MASTER OF SCIENCE IN TAXATION
| http://www6.miami.edu/umbulletin/grad/bus/acc.htm |
|
|
|
| T=
he program
requires 30 semester hours, taken from the following: |
30 |
|
| <=
/td>
|
| Required Courses - 12 hours as f=
ollows: |
|
| <=
/td>
|
| ACC 640 - Corporations I |
3 |
|
| ACC 641 - Corporations II |
3 |
|
| ACC 643 - Tax Research |
3 |
|
| ACC 645 - Partnerships |
3 |
|
| <=
/td>
| -12 |
|
| Elective Courses - 6 to 12 hours=
from
the following: |
|
| <=
/td>
|
| ACC 647 - Estates and Gift Taxes=
|
3 |
|
| ACC 649 - Issues in Tax Policy
| 3 |
|
| ACC 662 - Taxation of Multinatio=
nal
Corporations |
3 |
|
| ACC 623 - International Accounti=
ng and
Taxation |
3 |
|
| <=
/td>
| -12 |
|
| Other electives - 6 to 12 hours.=
|
|
6 |
|
|
|
|
|
|
|
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| Table 3:=
|
|
|
|
|
|
|
| Master of Professio=
nal
Accounting (MPrA) and |
Credit Hours
| |
| Master of Science in Taxa=
tion
(MST). |
|
| For the undergraduate accounting=
major
these programs should satisfy the educational requirements to take the CPA
exam |
|
| <=
/td>
|
| an
additional 30 semester credit hours of work beyond the bachelors degree (=
not
necessarily at the graduate level), |
|
| 36
semester hours of accounting beyond principles of accounting (ACC 211 and
212) |
|
36 |
|
| 39
semester hours of other business courses including at least 6 semester ho=
urs
of Business Law. |
|
39 |
|
| Additional information on CPA ex=
am
requirements may be obtained from the Department of Accounting. |
|
75 |
|
| <=
/td>
|
| MASTER OF PROFESSIONAL ACCOUNTIN=
G (MPrA) |
|
| These students should be able to
complete the MPrA in a year or less provided they e=
nroll
as full time students. |
|
| The MPrA requires 30 semester ho=
urs |
|
| Students pursuing the MPrA Degre=
e may
select additional courses as electives |
|
| Students must complete a total o=
f 30
semester hours from the following: |
|
| Required Courses (12 Hours): |
|
| ACC 602 - Analysis of Financial
Statements |
3 |
|
| ACC 604 - Seminar in Cost Accoun=
ting |
3 |
|
| ACC 610 - Accounting Theory |
3 |
|
| ACC 622 - Advanced Issues in Aud=
iting |
3 |
|
| In addition to the above required
courses, a student must select 18 credit hours in o=
ther
courses, non-accounting courses |
12 |
|
| <=
/td>
|
| Undergraduate Course Requirement=
s |
|
| T=
he courses
listed below are undergraduate prerequisites that, additional business
prerequisites (economics, marketing, management, finance and others) will
also be required. |
| Principles of Financial Accounti=
ng (ACC
211) |
3 |
|
| Managerial Accounting (ACC 212)<=
/td>
| 3 |
|
| Intermediate Financial Accountin=
g I and
II (ACC 311 and 312) |
6 |
|
| Cost/Managerial Accounting (ACC =
301) |
3 |
|
| Fundamentals of Individual Incom=
e Tax
(ACC 303) |
3 |
|
| Auditing (ACC 402) |
3 |
|
| Total Required Undergrade Acc Cr=
edit
Hours for the CPA Exam |
|
-21 |
|
| Total Required Undergrade None A=
cc
Credit Hours for the CPA Exam |
|
54 |
=
=3DSUM(C9:C31) |
|
| Extra Ellective non-Major non-Ac=
c credit
hours raising the load from 12 to 20 credit hours per semester |
|
8 |
9 |
|
| Semesters |
|
6.75 |
=3DC32/C33 |
|
| Semesters Per Year (Fall and Spr=
ing
Only) |
|
2 |
3 |
|
| Years Needed to take all the cred=
it hours
without summer classes |
|
3.38=
|
=3DC34/C35 |
|
|
|
| Elective Courses (18 Hours): |
|
| 501 - Advanced Cost Accounting
| |
| 505 - Current Issues in Accounti=
ng
Practice |
|
| 511 - Advanced Accounting |
|
| 601 - Trends in Present Day Acco=
unting |
|
| 603 - Studies in Financial Repor=
ting
Issues |
|
| 605 - Enterprise Resource Planni=
ng (ERP)
Financial Systems |
|
| 606 - Internal Auditing |
|
| 611 - Auditing Seminar |
|
| 615 - Personal Financial Plannin=
g |
|
| 616 - Insurance and Retirement P=
lanning |
|
| 623 - International Accounting a=
nd
Taxation |
|
| 624 - Accounting for Governmenta=
l and
Not-for-Profit Entities |
|
| 640 - Corporations I |
|
| 641 - Corporations II |
|
| 643 - Tax Research |
|
| 645 - Partnerships |
|
| 647 - Estates and Gift Taxes |
|
| 649 - Issues in Tax Policy |
|
| 662 - Taxation of Multinational
Corporations |
|
|
|
|
|
|
|
|
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| Table 5:=
|
|
|
|
|
|
|
|
|
|
| S=
aving in
Cost and Time of a Masters Degree Graduation Due to the Step Variable Tui=
tion
Cost Function Structure |
|
| Saving in Cost of a=
Masters
Degree Graduation |
|
Cost Savings to Complete Ma=
sters
Degree |
|
| |
|
Standard Load |
Extra Load |
Overload Credit Hours |
|
| <=
/td>
| Cost(0) |
Savings |
Cost1=3DCost(0)-Savings |
|
| Year 1 |
Fall Semester 1 |
12 |
8 |
20 |
|
|
Spring Semester 2 |
12 |
8 |
20 |
|
| Year 2 |
Fall Semester 1 |
12 |
8 |
20 |
|
|
Spring Semester 2 |
12 |
8 |
20 |
|
| Year 3 |
Fall Semester 1 |
12 |
8 |
20 |
|
|
Spring Semester 2 |
12 |
8 |
20 |
|
| Year 4 |
Fall Semester 1 |
12 |
8 |
20 |
|
|
Spring Semester 2 |
12 |
|
140 |
|
| Year 5 |
Fall Semester 1 |
12 |
|
|
Spring Semester 2 |
12 |
|
| Year 6 |
Fall Semester 1 |
12 |
|
|
Spring Semester 2 |
12 |
|
| Total Credit Hours |
|
144 |
56 |
200 |
|
| Cost Per Credit Hour |
* |
$ 1,400.00=
|
$
1,400.00 |
$ &nbs=
p;
- |
|
| Total Cost for All Credit Hours
| |
$ 201,600.00 |
$78,400.00 |
$ 123,200.=
00 |
Dollors Savings Due to Extr=
a Load
Credit Hours |
|
| Formula |
|
=3DC20*C19 |
=3DD19*D20 |
=3DC20-D20 |
|
| * |
The same rate is an assumed =
rate,
normally the Masters degree may be higher than the undergrad credit hour
cost. |
|
for the sake of simplicity w=
e keep
it constant. |
|
|
| <=
/td>
| |
|
| <=
/td>
| Time Savings to Complete Ma=
sters
Degree |
|
Formula |
|
| Savings in Time to =
Masters
Degree Graduation |
|
Standard Load |
OverLoad |
Years to Complete |
|
| Total credit hours |
|
144 |
144 |
|
| Load per Semester |
12 |
|
20 |
|
| Semesters per Year (Fall and Spr=
ing) |
2 |
|
2 |
|
| Load per Year |
|
24 |
40 |
|
=3DD23*D25 |
|
| Year to complete Masters Degree
| |
6 |
3.6 |
2.4 |
Years Savings Due to Extra =
Load
Credit Hours |
|
| Formula |
|
=3DC22/C26 |
=3DD22/D26 |
=3DC26-D27 |
|
| <=
/td>
|
|
|
|
|
|
|
|
|
|
|
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<=
![endif]>