Master of Accountancy

The Master of Accountancy is a 30- 37.5 credit program designed to prepare students for high-level professional careers in the public and private sectors. It is a flexible program tailored to individual interests and career objectives in accounting, financial management and tax practice. Students with a bachelor degree in Accounting or business from a US accredited university can complete the requirements in one year.

The program may be pursued on a full-time or part-time basis. Day and evening classes are available and prior work experience is not required. Beyond the required courses in introductory accounting, finance, economics and statistics, students can choose from a wide range of specialized accounting subjects as well as other business topics that help them prepare for their professional certification and other career goals

Program Planning

The Master of Accountancy Program offers several paths as follows: A regular program consisting of 34.5-37.5 credits and a short program consisting of 30 credits available to most students who have a bachelor degree in Accounting or Business from a US accredited university. We also offer a five-year program for GW BACCY and BBA students. The above paths require courses in accounting (minimum 15 credits), finance, economics and statistics. All the required courses can be waived with or without substitution depending on previous academic performance. In addition to the required courses, students will take several elective courses from School of Business offerings that may include additional accounting courses. Master of Accountancy students may also take classes at the GW Law School.

Students who intend to take the CPA examination should be aware that the coursework required for admission to the examination varies from state to state. Students are advised to consult the Board of Accountancy for the state in which they plan to take the examination and choose electives that meet that stat's requirements.

Recommended Sequence of Courses

You should be aware that not all accountancy courses are offered every semester, which may affect the order in which you complete courses. Students should also check the prerequisites for certain courses (see The George Washington University Bulletin or the website at business.gwu.edu/accountancy).

Curriculum I: 37.5 credits

Required Courses for students who do not hold a U.S. bachelor degree in Accounting or Business

Course	No. Credit Hrs	Prerequisites
Accy 6101* Financial Accounting	3	None
Accy 6201* Managerial Accounting I	1.5	Accy 6101/MBAD 6211
Accy 6202* Managerial Accounting II	1.5	Accy 6201/MBAD 6213
Accy 6104** Intermediate Accounting I	3	Accy 6101/MBAD 6211
Accy 6900 Intermediate Accounting II	3	Accy 6101/MBAD 6211
Accy 6301* Contemporary Auditing Theory	3	Accy 6101/MBAD 6211
MBAD 6242** or MBAD 6243** Micro or Macro Economics	1.5	None
Statistics		See advisor
19.5 total Required credits to include: 15 accounting credits 3 credits Finance 1.5 credits Econ 1.5 credits Stats 18 total Elective credits to include: 6 accounting credits (Choice of graduate courses taken within the Department of Accountancy). 12 Business Electives (Choice of courses taken within the School of Business. May include courses taken from the Department of Accountancy).	21 18
Total	37.5

* Waivable with substitution course in the same field of study. One finance course is required unless students have completed two undergraduate finance courses with B or better.
** Waivable without substitution.

Curriculum II: 30 credits

Required courses for students who hold a U.S. bachelor degree in Accounting

Course	No. Credit Hrs	Prerequisites
Accy 6104* Intermediate Accounting I	3	Accy 6101/MBAD 6211
Accy 6900 Intermediate Accounting II	3	Accy 6104/MBAD 6211
Accy 6301* Contemporary Auditing Theory	3	Accy 6101/MBAD 6211
MBAD 6233* Financial Markets and MBAD 6234* Financial Management	1.5 1.5	Accy 6101 and MBAD 6242, 6222
MBAD 6233* Financial Markets MBAD 6234* Financial Management	1.5 1.5	Accy 6101 and MBAD 6242, 6222
MBAD 6242* or MBAD 6243 Micro or Macro Economics	1.5	None
Statistics		See advisor
Total Required: 13.5 (to include 9 Accounting credits)	13.5
Advanced Accounting Electives (6 credit hours)	6
Business Electives (10.5 credit hours) May include additional accounting credits	10.5
Total	30

* Waivable with substitution course in the same field of study. One finance course is required unless students have completed two undergraduate finance courses with B or better.

Students who hold a U.S. bachelor degree in Business can complete the Master of Accountancy program in 30 hours, including 21 hours in courses from the Department of Accountancy, if they have completed the following five courses with a grade of B or better within five years:

• Financial Accounting
• Managerial Accounting
• Financial Management
• Micro or Macro Economics
• Statistics

Courses offered by the Department of Accountancy

The following are some of the courses offered by the Department throughout the academic year. Students may choose courses from one or more of the categories listed. Also indicated are the semesters during which courses are offered

	Credits	Semester*	Prerequisites
Accy 6101 Financial Accounting I	3	F, S, Su	None
Accy 6104 Intermediate Accounting I	3	F, S	Accy 6101/MBAD6211
Accy 6900 Intermediate Accounting II	3	F, S	Accy 6104/MBAD6211
Accy 6106 Financial Statement Analysis	3	F, S, Su	Accy 6101/MBAD6211
Accy 6110 International Reporting and Control	1.5	F	None
Accy 6111 International Accounting	1.5	S	Accy 6101/MBAD6211
Accy 6112 International Financial Reporting Standards	1.5	F, S	Accy 6101/MBAD6211
Accy 6201 Managerial Accounting I	1.5	F, S	Accy 6101/MBAD6211
Accy 6202 Managerial Accounting II	1.5	F, S	Accy 6201/MBAD6213
Accy 6203 Controls, Alignment and the Organization	1.5	TBD	Accy 6201,6202/MBAD6213
Accy 6301 Contemporary Auditing Theory	3	F, S	Accy 6101/MBAD6211
Accy 6302 Fraud Examination and Forensic Accounting	3	S	Accy 6101/MBAD6211
Accy 6401 Federal Income Taxation	3	F, S	None
Accy 6402 Federal Income Taxation of Partnerships	3	S	Accy 6401
Accy 6403 Federal Income Taxation of Corporations	3	F, S	Accy 6401
Accy 6501 Accounting Information Systems & EDP	3	F	Accy 6101/MBAD6211
Accy 6601 Business Law: Contracts, Torts and Property	3	F	None
Accy 6602 Business Law: Enterprise Organization	3	S, Su	None
Accy 6701 Government Accounting and Auditing	3	S, Su	Accy 6101/MBAD6211
Accy 6801 Corporate Governance and Ethics	3	F	None
Accy 6900 Management Accy: Gov and Not for Profit	1.5	F	Accy 6201, 6202
Accy 6900 Tax Accounting	1.5	F	None
Accy 6900 Tax Research	1.5	F	None
Accy 6900 International Taxation	1.5	S	None
Accy 6900 Taxation of Financial Instruments	3	F	Accy 6101/MBAD6211
Accy 6900 Advanced Accounting	1.5	S	Accy 6101/MBAD6211
Accy 6900 Effective Business Communication	1.5	F	None
Accy 6900 Financial Decision Making-Implications for the Consumer and the Professional	3	S	None

*Semester during which courses are offered:
F = fall
S = spring
Su = summer