Jan 07, 2025  
2012 - 2013 Graduate Catalog 
    
2012 - 2013 Graduate Catalog [ARCHIVED CATALOG]

Master of Accounting, MAcc


Degree Requirements


The Mason School of Business offers a one-year, full-time program leading to the degree of Master of Accounting. In order to earn the MAcc degree, students must satisfactorily complete thirty (30) credit hours of approved graduate course work on a full-time basis comprised of core courses, required courses, and electives. A cumulative grade point average of 2.75 on a 4-point scale is required for graduation.

This program is designed to provide students with a core set of tools in the Fall Semester. In the Spring Semester, each student has the flexibility to design a program based on his or her educational and professional goals.

Note: The process of having coursework approved for graduation by W&M is separate from having coursework approved to satisfy the educational requirements that Virginia has set for eligibility to obtain the CPA license. Students need to contact their respective Board of Accountancy for the requirements to sit for the CPA exam.

Students have the option of graduating with an Emphasis in Taxation. To do so, a student must complete 9 credit hours of tax courses beyond the introductory level.

Required Courses


Which all students must take unless they have taken a similar course at the undergraduate level, are:

Additional Information


Subject to approval from the Director, students select the balance of their courses needed for 30 credits from accounting electives, MBA electives and Law electives. Please see the “Course Descriptions” section of this catalog for course descriptions.

As noted above, if a MAcc student has not taken courses in basic US tax policy and in basic cost accounting, then the student must take those courses while in the MAcc program. These one-week intensive classes are offered during the month of August each year before the fall semester begins.

Students Who Did Not Pursue a Major in Accounting


For most students who did not pursue a major in Accounting during their undergraduate studies, the two-semester program will be as follows:

Summer Semester


August

Total Summer Semester Hours: 3.0

Fall Semester


Total required courses for first-half: 6.0

Total required courses for second half: 6.0

First-half and Full Semester

  •  BUAD xxx Elective(s) (3.0 – 6.0)
Total Fall Semester Hours: 15.0 - 18.0

Spring Semester


Full Semester

  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (0-3.0) (optional if fall credits exceed 15)
Total Spring Semester Hours: 12.0 - 15.0

Total Required Hours: 30.0


Students Who Did Pursue a Major in Accounting


For most students who did pursue a major in Accounting during their undergraduate studies, the two-semester program will be as follows:

Fall Semester


Total required courses for first-half: 6.0

Total required courses for second-half: 6.0

First-half and Full Semester

  •   BUAD xxx Elective(s) (3.0 – 6.0)
Total Fall Semester Hours: 15.0 – 18.0

Spring Semester


Full Semester

  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
  • BUAD xxx Elective (3.0)
Total Spring Semester Hours: 15.0

Total Required Hours: 30.0