Accounting, M.S.

Graduate Program Director: James Irving
Phone: (540) 568-3208
Email: irvingjh@jmu.edu

Program Description

The mission of the School of Accounting's Master of Science program is to provide a strong regional presence for advanced professional education that prepares students for success in the accounting profession by strengthening the students' technical expertise, enhancing their understanding of professional responsibility, and improving their business skills necessary to compete in today's complex and ever-changing business environment.

The Graduate Accounting program leads to the Master of Science (M.S.) in Accounting degree. The primary goal of the M.S. program is to prepare business and nonbusiness majors for entry into the public accounting profession. The program also prepares students for the CPA exam and business and regulatory positions. It serves as the "fifth" year in preparing students for the 150 hours of postsecondary education required for AICPA membership and required to become a certified public accountant in most jurisdictions.

James Madison University offers an on-campus program tailored for individuals who prefer a traditional full-time program of study. The on-campus program is also available on a part-time basis. The course work for the M.S. program consists of a common core and electives. Thirty credit hours must be taken at the 500 or 600 level.

This program is designed to be completed in 1 year. Summer courses are not required.

Admission Criteria and Degree Requirements

Admission is open to individuals with a baccalaureate degree in accounting, business or any non-business discipline. Either the Graduate Management Admissions Test (GMAT) or successful completion of all four parts of the CPA exam is required for admission to the M.S. program (waived for JMU applicants). Prerequisites are based on the background and previous training of the student. More information on general admission requirements is available from The Graduate School website.

Prerequisites

Students must be proficient with a spreadsheet program and have the following courses (or their equivalent) prior to starting M.S. course work. Prerequisite coursework must be taken at an AACSB accredited school.

Accounting Courses

• Auditing
• Cost Accounting
• Federal Income Tax Accounting
• Intermediate Accounting I
• Intermediate Accounting II

Business Courses

• Business Law
• Macro Economics
• Managerial Finance
• Micro Economics
• Principles of Management
• Statistics

Admission Requirements

• Transcripts from all post-secondary institutions attended
• Prerequisite courses completed at an AACSB accredited school
• Professional resume
• GMAT (Waived for JMU applicants and applicants who have passed all four parts of the CPA examination.)
• Proficiency with spreadsheet software

Degree Requirements

Course List

Code	Title	Credits
Required Courses
ACTG 627	Advanced Taxation of Business Entities I	3
ACTG 645	Advanced Accounting and Reporting (must be taken for 3 credits)	3
ACTG 675	Accounting Theory	3
ACTG 677	Advanced Assurance Theory and Data Analysis	3
MBA 630	Financial Management for Accountants	3
Accounting electives (500- or 600-level) 1		15
Total Credits		30

¹

Electives are chosen with the approval of the program director. Prerequisites must be met before taking 500- or 600-level courses.