Taxation Certificate Program
Certificate - Business Administration Department
|Course Title||Course Number||Semester Taken||Credits||Prerequisites|
|Applications/Concepts or Decision Support using MS Excel||CIT110 or CIT234||3||Prerequisite for CIT110: ESL098 or RDG095 or placement; prerequisite for CIT234: CIT110 or CIT113 or CIT120 or equivalent experience or Chair approval|
|Accounting Information Systems||ACC105||3||ACC101 and ENG095 and ESL098 or RDG095 or placement|
|Personal Income Tax||ACC203||3||ACC102|
|Business Income Tax||ACC204||3||ACC102|
|Mass Tax Law I||ACC217||3|
|Internship at DOR/Mass Tax Law II||ACC299||3||ACC217 and Permission of Dean or Chair approval|
|Intermediate Accounting I or Intermediate Accounting II or Professional Communication or Volunteer Income Tax Assistance*||ACC201 ACC202 BUS207 ACC205||3||Prerequisite for ACC201: ACC102; prerequisite for ACC202: ACC201; prerequisite for BUS207: ENG111; prerequisite for ACC205: ACC203|
*Note: ACC205 is only offered during the spring semester.
To be considered for the Department of Revenue (DOR) internship, applicants must complete all of the Certificate of Associate in Tax course requirements with an overall GPA of 3.2 and a 3.0 in accounting courses; have the legal right to work in the United States, and be able to pass a CORI background check. Additionally, students must be available to work during daytime hours Monday – Friday, as this internship does not offer any evening or weekend internships. All interns work during the day shift and must not be employed in any other position that could result in a potential conflict of interest. There is no promise or guarantee of employment at the DOR at the conclusion of the internship.
The Taxation Certificate Program prepares students with an intensive, practical application of skills and decision making demanded by the taxation and auditing profession. Students will develop technical, communications, critical thinking, quantitative, and human relation skills needed to be competitive in this field.
This option provides students with the skills needed for entry level positions found in the taxation and auditing field. Students will participate in a hands-on internship experience at the Massachusetts Department of Revenue, affording them a first-hand look at the inner workings of the taxation and auditing profession.
The program is intended for students with an associate or bachelor's degree.
This option qualifies graduates to seek employment with businesses conducting taxation and auditing operations that correspond to the required career electives.
Upon Completion of this Program, Graduates will be able to:
- Build an understanding of steps required to perform both internal and independent audits;
- Understand the workings and concepts of tax law as it pertains to the business transactions of varied business entities;
- Identify the conditions that lead to the detection of fraud;
- Demonstrate competencies regarding the auditor’s objectives and procedures in selected areas of the audit, emphasizing the business cycles;
- Recognize and apply the general rules of accounting related to taxation and auditing;
- Demonstrate a mastery of design of audit programs for financial statement audits;
- Demonstrate conceptual and analytical skills acquired through course work and relate to thoughtful analysis of financial and non-financial data;
- Understand the legal and ethical challenges faced by auditors and remedies for these situations.