Taxation Option

Associate in Science -  Business Administration Department

The information below applies to students entering the program in fall 2017. For the most accurate program requirements for your catalog year, please log in to BHCC Self Service to review your specific program requirements. Any questions? Stop by or contact the LifeMap Commons on the Charlestown Campus - E-Building, Room E-235; Phone 617-228-2230.
Course Title Course Number Semester Taken Credits Prerequisites
GENERAL EDUCATION COURSES
College Writing I ENG111 3 ENG095 and ESL098 or RDG095 or placement
College Writing II ENG112 3 ENG111
Individual and Society MAN112 satisfies Area 2 3 ESL098 and ESL099 or RDG095 and ENG090 or placement
World View From Area 3 3
Quantitative Thought From Area 4 3 MAT097 or placement
Science and Technology From Area 5 4
Humanities From Area 6 3
CONCENTRATION COURSES
Principles of Accounting I ACC101 3 ESL098 or RDG095 or placement
Applications/Concepts CIT110 3 ESL098 or RDG095 or placement
Principles of Accounting II ACC102 3 ACC101
Business Law I BUS201 3 ENG095 and ESL098 or RDG095 or placement
Decision Support using MS Excel CIT234 3 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
Accounting Forensics ACC107 3 ACC102
Intermediate Accounting I ACC201 3 ACC102
Intermediate Accounting II ACC202 3 ACC201
Personal Income Tax ACC203 3 ACC102
Business Income Tax ACC204 3 ACC102
Volunteer Income Tax Assistance or Accounting Elective (200+) ACC205 Spring 3 ACC203
Mass Tax Law I ACC217 3
Internship at DOR/Mass Tax Law II ACC299 3 ACC217
Professional Communication BUS207 3 ENG111
Total Credits 67
Last Modified Date: April 5, 2017

Program Requirements

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.

Option Overview

The Associate in Science Degree: Business Administration Program, Taxation Option 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 and will also position them to transfer to a four-year degree program. 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.

Career Outlook

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 Concentration 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; 
  • Understand the legal and ethical challenges faced by auditors and the resolution approaches for these situations; 
  • 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.