Curriculum

The Master of Accountancy in Taxation consists of a foundation curriculum, a core curriculum and an elective curriculum. The foundation curriculum is comprised of six (05) fundamental courses and intended to equip the students with basic skills of business, economics, and accountancy. The core curriculum is comprised of six (06) course units of three (03) credits each. The elective curriculum includes twenty five (25) course units; a student shall pursue a minimum of five (05) course units from this category. After the completion of the requisite course work, a graduate student shall undertake a master thesis in areas of taxation and public finance and it will weigh six (03) credits. In doing so, an internship with any corporate business, government department and/or research organization is strongly encouraged. The ‘Master of Accountancy in Taxation’ program is therefore a 51-credit hour graduate program.

Foundation Courses

Code Course Title Credits
MAT8001 Financial Accounting 3
MAT8002 Cost & Management Accounting 3
MAT8003 Principles of Finance 3
MAT8004 Principles of Economics 3
MAT8005 Quantitative Methods for Business 3

Core Courses

Code Course Title Credits
MAT8101 Taxation of Individuals and Pass-Through Entities 3
MAT8102 Taxation of Corporations and Trusts 3
MAT8103 Value Added Tax (VAT): Design and Structure/ Goods and Services Taxes (GST): Design and Structure 3
MAT8104 International Tax: Design and Structure 3
MAT8105 Customs, Excise and other Border Taxes 3
MAT8106 Tax Accounting 3

Elective Courses

Code Course Title Credits
MAT8201 Public Finance 3
MAT8202 Advanced Financial Accounting 3
MAT8203 Financial Statement Analysis 3
MAT8204 Business Writing 3
MAT8205 Ethics in Business 3
MAT8206 Corporate Laws and Practices 3
MAT8207 Tax Practice and Procedures 3
MAT8208 Advanced Corporate Taxation 3
MAT8209 Advanced Topics in VAT/GST 3
MAT8210 Taxation of Corporate Finance 3
MAT8211 Tax Audit 3
MAT8212 Tax Litigation 3
MAT8213 Tax Planning and Anti Avoidance Provisions 3
MAT8214 Transfer Pricing and Corporate Taxation 3
MAT8215 Tax Policy & Principles of Revenue Administration 3
MAT8216 Pension, Superannuation and Profit-sharing Plans 3
MAT8217 Family Tax Planning and Wealth Transfer Taxation 3
MAT8218 Taxation of Financial Instruments 3
MAT8219 Asia-Pacific Tax Regimes 3
MAT8220 Tax of Property Transactions & Capital Gains 3
MAT8221 Taxes and Business Strategy 3
MAT8222 Taxation of Mergers and Acquisitions 3
MAT8223 Global Customs Compliance 3
MAT8224 International Trade Policy & Practice 3
MAT8225 International Tax Policy and Double Tax Treaties 3