The Master’s of Tax Accounting (MTA) degree program is a multidimensional approach to the education of the modern tax specialist which includes a coursework in the key tax specialty practice areas and incorporates opportunities for students to utilize leading software and technology platforms to enhance their knowledge. By drawing on their comprehensive knowledge of accounting and taxation principles, Manderson Graduates are well-positioned for a successful career in the continuously evolving field of taxation.
Admissions Requirements
Admission and Conditional Admission decisions are made based upon all application materials: academic transcripts, statement of purpose, resume, letters of recommendation, GMAT score, work experience, etc.
In addition to the minimum Graduate School admission requirements, to be considered for regular admission an application must include:
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Resume
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Official Transcript
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Statement of Purpose
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3 Letters of Recommendation (at least one should be from an accounting professor)
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GMAT score of 500* (old version) or GMAT (new version) score of 485*
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If required for an international applicant, an English language proficiency test score (TOEFL, IELTS, DET, or PTE score) that meets the Graduate School minimum
Admission with Permission to Continue: Students who do not meet the GMAT score requirement, but who excel in other areas may be considered for "Admission with Permission to Continue".
*GMAT Waiver Policy: Contact the Program Coordinator for more information
See the Admission Criteria section of this catalog for more information.
Curricular Requirements
Before admission to the program, students should have completed the following accounting courses or their equivalents. Applicants should contact the program director for questions regarding equivalent course requirements.
With program director approval, applicants who have not completed certain prerequisite courses prior to admission may have the option to complete the prerequisite requirements during the summer term prior to the start of graduate-level coursework.
| Required Undergraduate Courses | Hours | |
|---|---|---|
| AC 310 | Inter Financial Accounting I | 3 |
| AC 311 | Inter Financial Accounting II | 3 |
| AC 361 | Cost Analysis Planning/Control | 3 |
| AC 371 | Introduction To Taxation | 3 |
| AC 389 | Accounting Information Systems | 3 |
| AC 432 | Intro Audit and Assurance Svcs | 3 |
| AC 456 | Govt & Nonprofit Accounting | 3 |
| AC 471 | Taxation - Transactions & Orgs 1 | 3 |
| Total Hours | 24 | |
Students Are Required:
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To complete a minimum of 30 hours of approved coursework beyond the undergraduate degree.
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At least 18 credit hours must be coursework in the major degree field.
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A minimum of 24 credit hours must be taken in courses open only to graduate students, and 15 of these courses must be in accounting and taxation at The University of Alabama.
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Students are also required to complete Governmental & Nonprofit Accounting (*), either prior to entering the program or as part of the MTA degree.
To receive the master of tax accounting degree, students must complete the required core courses with an average grade of "B" or better and must maintain an average grade of "B" or better in all required accounting courses.
| MTA Required Courses | Hours | |
|---|---|---|
| AC 512 | Adv Financial Reporting/Analys | 3 |
| AC 534 | Fraud & Ethics Risk Management | 3 |
| AC 575 | Taxn Corp Shareholders | 3 |
| AC 568 | Accounting for Income Taxes | 3 |
| AC 576 | Adv Corporate Taxation 1 | 3 |
| AC 578 | Partnership Taxation | 3 |
| AC 582 | State And Local Taxation | 3 |
| AC 593 | Res & Communicatn Taxation | 3 |
| Approved Electives (Choose two courses from the list below) | 6 | |
| Professional Certification | ||
| Governmental Nonprofit Account (*) | ||
| Special Topics In Accounting | ||
| Tax Procedures | ||
| Federal Estate & Gift Tax | ||
| Students are not required to take AC 512 or AC 534 as part of the program if the advisor deems that they have completed an equivalent course. Discuss elective options with Program Director. | ||
| (*) Required of students who did not complete a UG accounting course in Gov't and Nonprofit Accounting | ||
| Total Hours | 30 | |
| Footnotes | |
|---|---|
| 1 | Two undergraduate tax courses (which may be a part of the undergraduate degree requirements) are required as prerequisites to each of the graduate tax courses. LAW & C&BA courses have additional fees. |
Transfer Credit
Graduate School information on Transfer Credit.
Time Limits for Degree Completion Requirements
Graduate School information on Time Limits.
Academic Misconduct Information
Graduate School information on Academic Misconduct.
Withdrawals and Leave of Absence Information
Graduate School information on Withdrawals and Leave of Absence.
Academic Grievances Information
Graduate School information on Academic Grievances.
Grades and Academic Standing
Graduate School information on Grades and Academic Standing.
Graduate School Deadlines Information
Information on Graduate School Deadlines.
Application for Graduation Information
Information on the Application for Graduation.