MS.Tax Prerequisites

Prerequisite courses provide the necessary foundation for students to be successful in their Master of Science in Taxation classes. Students with an accounting or business degree have typically fulfilled all prerequisites. Prerequisites do NOT need to be completed to gain admission. Each student works with his or her academic advisor to assess prerequisites and determine the most time and cost effective way to fulfill any incomplete prerequisites.

Mandatory Prerequisites

  • Intermediate Accounting I (ACCT 360)
  • Intermediate Accounting II (ACCT 361)
  • Cost Accounting (ACCT 363)
  • Federal Taxation (ACCT 365)
  • Auditing (ACCT 464)

Advisory Prerequisites

  • Business Law (BUSN 283)
  • Statistics/Math or Management Information Systems (BUSN 230/Math 121/Math 321 or BMIS 235)
  • Principles of Finance (BFIN 320)
  • Micro or Macro Economics (ECON 201 or ECON 202)

The advisory courses are not required for admission, but are encouraged as they will round off the student’s business education. Also, students should be aware that most states, including Washington, require 24 semester credit hours in business administration subjects in order to become a CPA. Thus, students may need to complete additional business administration courses beyond the listed prerequisites.