Taxation (GC)
The Taxation graduate certificate is designed for students and professionals who want a solid foundation of knowledge in taxation. Classes allow students to emphasize fundamentals of federal income tax, tax research and consultancy, taxation of corporations, taxation of partnerships, and special topics related to taxation. The certificate offers exceptional value for individuals interested in a successful career in taxation.
Current Catalog Year
2024-2025
Major / Total Credits
10 / 10
The fully online Graduate Certificate in Taxation (GCT) program is designed for students and professionals who want a solid foundation of knowledge of the tax field.
The Taxation Certificate is available for Master of Accounting and Non-degree seeking students.
Admissions:
- Admitted certificate program students are required to maintain academic standards, including grade-point.
- All courses for a certificate program must be completed online through Minnesota State University, Mankato. No transfer credit is granted. Courses earned in this certificate program may also be used toward the Master of Accounting.
- Applicants should have appropriate undergraduate/professional background in taxation.
Questions?
Contact:
Dr. Byron Pike
Address: Morris Hall 150
Phone: 507-389-6909
Email: byron.pike@mnsu.edu
Program
Requirements
Common Core
The course examines significant principles of the federal tax system as applied to individuals and entities to provide a deeper understanding and appreciation of tax rules and underlying policies. The course will utilize the study of critical tax cases and application of tax laws to factual scenarios.
Prerequisites:
none
Restricted Electives
The theoretical structure underlying financial accounting will be discussed. The relationship of accounting theory to basic financial statements and standard setting will be analyzed. Case analysis will require research in accounting standards and application of those standards to various situations.
Prerequisites:
none
This course addresses specialized topics in accounting, auditing, or taxation. Topics will vary by semester.
Prerequisites:
none
This course concentrates on the skills needed to research tax questions. The research process employed to ascertain the state of the Federal tax law applicable to the facts, and the formulation of conclusions and professional recommendations is also explored.
Prerequisites:
none
This course examines the tax impact of the conduit rule, partnership formation, operation, sale and dissolution of a partnership; income to the partners, withdrawal and retirement of partners; and basis calculations.
Prerequisites:
none
This course examines issues and rules governing the taxability of C-corporations and their shareholders. The tax concepts and rules related to the activities of formation, operations, distributions, and liquidation are reviewed for the C-corporation entity and its shareholders.
Prerequisites:
none
This course addresses the importance of using data for business decision making purposes. Students will learn to identify specific business problems, evaluate potential solutions, and use data to provide a foundation for making sound business decisions. This will be accomplished through the use of systematic problem solving tools, the exploration of commonly used business analytics methodologies, and the learned use of specific software packages.
Prerequisites:
none
