2011-2012 University Catalog 
  
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2011-2012 University Catalog

Accounting, BS

Banner Code:  BU-BS-ACCT

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

The BS in accounting (ACCT) prepares students for professional careers in the private and public sectors. The accounting major is designed to produce accounting professionals who can both generate and apply financial information to solve business problems. Our students learn principles of business and accounting as well as the specific skills and specialized technical knowledge necessary for success in the dynamic field of accounting. Our program emphasizes ethics, critical thinking, written and verbal communication, and effective use and understanding of technology. Our graduates are employed by the assurance, tax advisory, and consulting groups of the top accounting firms as well as Fortune 100 companies. Our proximity to the nations’ capitol provides unique opportunities for our graduates to work in government and in the federal practices of public accounting firms. The accounting degree program is separately accredited by AACSB International.

Students interested in CPA certification can apply to the MSA degree to meet the 150 hour requirement for CPA certification in most states. The MSA offers a graduate degree in accounting that allows students to meet the 150 hour requirement for CPA certification in most states in only nine months.

Entering the School of Management

Application to the School of Management’s (SOM) bachelor of science degree programs is in addition to the George Mason University`s admissions process.  After acceptance to Mason, students who wish to pursue a major in accounting (ACCT), information systems and operations management (ISOM), finance (FNAN), management (MGMT), or marketing (MKTG) must submit a separate application to the School of Management.  Students entering the School of Management are initially designated as “bachelor-pre” (BPRE) until successfully completing the SOM application requirements and obtaining bachelor of science (BS) degree status.

Acceptance to the SOM bachelor of science program is competitive based on applicants’ cumulative GPAs from all institutions attended. Students may apply for acceptance into the School of Management a maximum of two times.

SOM Application Requirements

Students are responsible for the application requirements in effect at the time of application to SOM and should check som.gmu.edu/ for changes to the requirements.   The following requirements are for the academic year 2011-12:

  1. Successfully complete at least 48 credits with at least 9 credits earned at Mason prior to the semester of admission.
  2. Applicants must successfully complete all courses taken in the semester of application with a grade of “C” or higher.
  3. Successful completion of the following courses with a grade of C or better:

Deadlines for Application to BS Degree Status

Students should submit their formal application to the School of Management before the deadline of the semester they are completing the requirements listed above. The deadlines are:

  • November 1 for acceptance the following spring semester; 
  • July 1 for acceptance the following fall semester.

For more information about the application process, contact the Office of Academic and Career Services, 703-993-1880, or visit som.gmu.edu.

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 walk-in advising hours or scheduling an appointment, call 703-993-1880, or go to som.gmu.edu.

BU-BS Degree Requirements

SOM students pursuing a BS degree must complete a minimum of 120 credits, including the University General Education  requirements, SOM general education, SOM core courses, and major requirements.  In addition, the following requirements must be met:
 

  • A minimum of 45 credits at the 300- or 400-level. 
  • A minimum of 30 credits of SOM core and major courses at Mason. 
  • At least 9 credits required for the specific major and SOM 498 taken at Mason. 
  • A grade of C or higher earned in the 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.

General Education Requirements (31-32 credits)

SOM students must complete the University General Education  requirements, plus 1 additional credit of natural science (the SOM natural science requirement must be fulfilled by completing two 4-credit laboratory sciences).

SOM General Education (15-16 credits)

SOM Core Courses (35 Credits)

A grade of C or higher is required in each of the School of Management core courses listed below. Students will not be permitted to make more than three attempts to achieve a C or higher in the following School of Management core courses: ACCT 301, BULE 302, FNAN 301, MGMT 301, MIS 301, MKTG 301, OM 301 and SOM 301. Those who do not successfully complete these core courses within three attempts will be terminated from their major and will not be eligible to receive a degree from the School of Management. For more information about this, see the “Termination from the Major” section under Academic Policies .

General Electives (20 credits)

General electives may be selected from any University or SOM course, except courses designated for the Business minor (MSOM).

Major Requirements in Accounting

Required Courses (18 Credits)

Note: Completion of ACCT 301 with a grade of B- or higher is required for ACCT 311, 331 and 361.

Electives

The following courses are available if students wish to take more than the 18 required accounting credits.  Materials are available in the Office of Academic and Career Services to provide guidance regarding recommended electives. Students who anticipate taking the CPA, CMA, CIA, or other professional exam should consult the applicable regulations and meet with their advisor. State regulations regarding professional examinations may dictate course selections.

Honors in Accounting

Accounting majors with an A or better in ACCT 301 and an overall GPA of 3.0 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, maintain a minimum overall GPA of 3.0, and maintain a minimum GPA of 3.50 in all accounting courses above ACCT 301, earning no grade below a B-.

Total: 120 credits