2009-2010 University Catalog 
  
2009-2010 University Catalog

Accounting, BS


Banner Code:  BU-BS-ACCT

Associate Dean for Undergraduate Programs
Phone: 703-993-1880
Web: som.gmu.edu

A minimum of 120 credits of course work is required, of which at least 45 credits must be at the 300 or 400 level.

Students should consult the Baccalaureate Degree Requirements section in the Academic Policies  chapter in this catalog for information concerning literacy, general education, residency, and other academic requirements.

Degree Requirements


All degree applicants must complete a minimum of 30 credits of SOM core and major courses at Mason. They must include at least 9 credits required for the specific major and SOM 498. A grade of C or higher must be earned in SOM core and major requirements.

Students should carefully examine prerequisites for SOM courses. Students may be removed from a course if they enroll without having fulfilled the prerequisites.

University General Education  32
SOM students pursuing a BS degree must complete the university-wide general education program plus 1 additional credit of natural science. The natural science requirement must be fulfilled by completing two 4-credit laboratory sciences.  
   

School of Management General Education

15
ECON 103* 3
ECON 104* 3
ECON 300–400 3
ANTH, PSYC, SOCI, or SOM 100 3
MATH 108 or 113* (satisfies university requirement for quantitative reasoning) 3
   
School of Management Core* 35
ACCT 203 3

ACCT 301

3
BULE 302 3
FNAN 301 3
MGMT 301 3
MIS 102 1
MIS 301 3
MKTG 301 3
OM 210 4
OM 301 3
SOM 301 3
SOM 498 3
   
Major* 18
See following section for major requirements.  
   
General Electives 20
 
Total Credits 120

  * Completion with a grade of C or better is required for graduation. 

Acceptance into SOM

A student interested in pursuing a major in accounting, finance, information systems and operations management, management, or marketing must apply for acceptance to SOM during the semester in which the student will complete acceptance requirements. A student who has not received acceptance will have a degree status classified as “BPRE,” until the application is approved.

Acceptance is selective, based on completion of the following:

  • At least 48 credits, with a minimum of 9 credits at Mason
  • A GPA of 2.50 or higher at the end of the semester of application for acceptance for all courses attempted and from all schools and universities attended
  • Successful completion of the following courses with a grade of C or better: ACCT 203 (prerequisite: C or better in ECON 103); OM 210 (prerequisite: C or better in MATH 108); SOM 301 (prerequisite/corequisite: C or better in ACCT 203 and OM 210); MATH 108
  • A minimum Mason cumulative and semester GPA of 2.00 at the end of the semester of application

Note: Students must meet the SOM acceptance requirements in effect at the time of application to the school.

Applications must be submitted by November 1 for the following spring semester; April 1 for the following summer term; and July 1 for the following fall semester. Students should file the application at the beginning of the semester in which they anticipate completing the requirements set forth above. For more information about the application process, contact the Office of Academic and Career Services, 703-993-1880, or visit som.gmu.edu.

Major Requirements - BS in Accounting


The BS in accounting (ACCT) prepares students for professional careers in the private and public sectors. Students learn how to evaluate fundamental value propositions for various types of organizations and transactions and convert financial and economic information from these organizations and transactions into information that is useful for making decisions. Students also learn how to design and test information systems that provide reliable and relevant information for planning and control. Furthermore, students learn how to identify value-creating opportunities and choose from among competing operating, investing, financing, and disclosure alternatives to maximize firm or organizational value.

The program emphasizes, but is not limited to, the accounting profession and its role in business and government including professional responsibilities and ethics. The program stresses conceptual understanding, technical competencies, analytic abilities, communication skills, and computer literacy. The accounting degree program is separately accredited by AACSB International.

In addition to general requirements for the BS degree, students must complete all required credits in upper-level accounting courses, with grades of C or better in each course. Students majoring in accounting must complete the following 18 credits. A grade of B- or higher must be earned in ACCT 301 order to move on to ACCT 311, 331, and 361. 

Electives:


The following courses are available if students wish to take more than the 18 required accounting credits.

Honors in Accounting


Accounting majors with an A or better in ACCT 301 are eligible for the Accounting Honors Program.  To graduate with honors in accounting, a student must actively participate in the accounting honor program events, receive a B or better in ACCT 462 and maintain a minimum GPA of 3.50 in all accounting courses above ACCT 301, earning no grade below a B-.

Academic Advising


Academic planning for undergraduate students is available in the SOM Office of Academic and Career Services, Enterprise Hall, Room 008. Students are encouraged to consult with an advisor regularly. Any student who wishes to change to a major in SOM must consult a SOM academic advisor for degree requirements. For more information about making an appointment or walk-in advising hours, call 703-993-1880, or go to som.gmu.edu