MSBA in Taxation

Total units required for the MSBA: 30

Program Description

The MSBA/TAX program is a highly specialized and intensive program designed for those seeking a career in taxation. This program gives a practical exposure to the critical aspects of taxation with an orientation toward planning and strategy, and is supplemented by compliance knowledge where relevant. The benefits of an MSBA/TAX degree are practical and economical. Many companies pay out more than 50% of their profits in taxes, making proper tax planning critical to maximizing the bottom line.  Law firms and accounting consultants need this type of training to increase their clients’ bottom lines, and in government offices, this type of training ensures that tax laws are being complied with and properly enforced. The program gives a practical exposure to the critical aspects of taxation with an orientation toward planning and strategy, and is supplemented by compliance knowledge where relevant. The MSBA/TAX program uses an online platform to deliver a completely web-based degree. The MSBA/TAX courses are only available through the College of Continuing Education.

Admission Requirements

Please Note: The Master of Science in Business Administration Taxation is suspended and the CBA is not accepting applications at this time.

For Students who have taken the GMAT, the Six Admission Criteria are as follows:

  1. Index #1 of 1050 (see description below);
  2. Index #2 of 1100 (see description below);
  3. Minimum Total GMAT score of 500;
  4. Minimum GMAT Quantitative percentile of 30;
  5. Minimum GMAT Verbal percentile of 30; and
  6. Minimum 2.5 overall undergraduate GPA.

Index #1 - (index = (GPA x 200) + GMAT score).  An index of 1050 is required using the overall undergraduate GPA.

Index #2 - (index = (GPA x 200) + GMAT score).  An index of 1100 is required using the last 60 semester units (last 90 quarter units) undergraduate GPA.

Example: [3.0 GPA x 200] + 500 GMAT Score = 1100

For students who have not taken the GMAT, the Admission Criteria are as follows:

If the applicant has passed all four parts of the Certified Public Accountant examination but has not taken the GMAT, then a 500 GMAT score will be used to calculate admission indices #1 and #2. If the applicant has taken the LSAT but has not taken the GMAT, then the LSAT equivalent GMAT score will be used to calculate the admission indices #1 and #2. Actual GMAT scores take precedence over imputed GMAT scores as admission criteria for the CBA graduate business programs.

  1. Index #1 of 1050 (see description above);
  2. Index #2 of 1100 (see description above); and
  3. Minimum 2.5 overall undergraduate GPA.

The proof for passing the CPA exam must be evidenced by one of the following:  

  1. Unlicensed applicants must supply a copy of their CPA exam grade report sent by the State Board of Accountancy; or
  2. Licensed applicants must supply a copy of their CPA license.

Application Procedures

All prospective graduate students must file the following documents with both the CBA External Graduate Programs Office (EGP) (Tahoe Hall 1040) and the Sacramento State Office of Graduate Studies (River Front Center 206) as noted below:

  1. To the College of Business Administration, External Graduate Programs Office (CBA-EGP):
    • 1 set of official transcripts (required by deadline);
    • GMAT, LSAT, or CPA scores (required by deadline);
    • Recommendation letters (two letters are strongly preferred); and
    • Resume
  2. To Sacramento State Office of Graduate Studies:
    • Online CSU Graduate Application (www.csus.edu/gradstudies);
    • 1 set of official transcripts; and
    • $55 Application Fee (You can pay this when you are filling out your online application).

Note: Applications are not considered complete and will not be reviewed unless GMAT scores and transcripts are included. To facilitate processing your application so that you receive an admission decision more quickly, you must submit official transcripts from ALL colleges and universities previously attended (other than courses taken at Sacramento State). You should arrange to have those official transcripts sent at the same time you submit your application.

College of Business Administration
External Graduate Programs Office (CBA-EGP)
Tahoe Hall, Room 1040
Sacramento State
6000 J Street
Sacramento, CA  95819-6088
Web site: www.cba.csus.edu/mba
Phone: (916) 278-2895
Fax: (916) 278-4233
Email: egp@cba.csus.edu

International Students

International students will not be issued an F-1 student visa for the MSBA/Taxation program as it is a completely online program.  You may apply but you will not be issued a student visa to come to the United States. All materials, inclusive of TOEFL scores, must be turned in to the Office of Graduate Studies, www.csus.edu/gradstudies/. To ensure consideration, international students should submit their material to the Office of Graduate Studies one month prior to the above CBA application deadlines. The University requires a minimum TOEFL score 213 (computer based).

Minimum Units and Grade Requirements for the Degree

Total units required for MSBA:  30 (excluding foundation courses)
Minimum Cumulative GPA:  3.0.  The minimum acceptable grade for any graduate business course is “C.” No more than two (2) courses with a grade of “C” will be counted for satisfaction of graduate program requirements.

Advancement to Candidacy

A student's program requirements are governed by the catalog in effect at the time one is accepted into and begins graduate school or by the catalog in effect at the time advancement to candidacy is approved.

Prior to enrolling in Culminating Requirements, a student must advance to candidacy. Initiation of advancement procedures is the responsibility of the student. The application to advance must be filed no later than the semester prior to enrollment in culminating experience requirement.

Eligibility to advance to candidacy requires satisfactory scholastic achievement, presentation of a plan of graduate study, and demonstration of writing proficiency. A classified graduate student in Business Administration may apply to the Graduate Business Advising Center (GBAC) for advancement to candidacy for the Master's degree after s/he has completed at least 12 units of the program requirements beyond the Foundation requirements. Students with a GPA deficiency or who have not fulfilled the Writing Placement for Graduate Students Requirement (WPG) cannot advance to candidacy.

Program Requirements

Program Requirements (15 Units)
ACCY 269Taxation of Individuals3
ACCY 270Tax Research and Procedure3
ACCY 271Tax Accounting Periods and Methods3
ACCY 272Taxation of Business Enterprises I - Corporations3
ACCY 273Taxation of Business Enterprises II - Partnerships3
Electives (12 Units)
Select four of the following:12
Financial Reporting I
Foundations of International Accounting
Estate, Gift and Trust Taxation
International Wealth and Asset Management
Comparative International Tax Systems
Experimental Offerings in Accountancy
Special Problems in Accountancy
Other graduate (200-level) courses as approved by the MSBA/Taxation program coordinator.
Culminating Experience (3 Units)
ACCY 276U.S.Taxation of International Transactions3
Total Units30