Accounting, Master of Science

Admission

For consideration and admission to the Master of Science [M.S.] in Accounting program, applicants must satisfactorily submit and/or complete the following:

  1. Submit a graduate application for admission accompanied by a non-refundable application fee.
  2. Submit the official transcript(s) from an accredited college, university, or other degree granting institution, within two terms of admission, verifying completion of a baccalaureate (bachelor’s) degree.
  3. Meet with a program Chair or advisor for a Program Planning Conference [PPC] to discuss program expectations and requirements. The official transcript(s) should be on file with Wilmington University prior to the PPC; however, students may present an unofficial transcript(s) to a program Chair or advisor for the PPC.

All required application and admission documents should be sent to the Wilmington University Graduate Admissions office or email gradadmissions@wilmu.edu.

Applicants whose native language is not English or who have graduated from an institution where English is not the language of instruction should contact International Admissions or go to the University's website for admission requirements.

Program Purpose

The M.S. in Accounting is designed to meet the growing need for credentialed accountants and financial managers.  The program is designed for accounting professionals who want to extend their education and advance their careers, as well as professionals who want to begin a new career in accounting.  The M.S. in Accounting provides students with relevant in-depth analytical, technical, and problem-solving skills.  It also provides the foundation for students who are interested in the Certified Public Accountant Exam (CPA), Certified Management Accountant Exam (CMA), and the Certified Fraud Examination Exam (CFE).

Program Competencies

In addition to satisfying the University’s graduate graduation competencies, students will have an advanced level of applicable knowledge in the following areas as appropriate to one’s field of study:

  1. Demonstrate highly-developed communication and collaboration skills needed by effective accounting professionals.
  2. Integrate accounting theory and practice in the process of complex problem solving.
  3. Evaluate ethical problems and apply professional standards in management decision making.
  4. Analyze complex data utilizing appropriate technological and quantitative methods and tools for accounting decision-making.

Program Design

The program incorporates a methodology that provides students with a deep appreciation of the relevant skills and knowledge required for decision-making and problem solving. The program consists of accelerated 7-week courses scheduled to permit students the flexibility to complete the degree requirements at their own pace.  The program is currently offered fully online and in person in Delaware.

MS: Accounting Program Requirements

The program consists of ten 3-credit hour courses.  The seven core courses (21 credit hours) provide an in-depth exposure to core accounting theory, practice and data analytics that are applicable to a wide range of situations and organizations.  Students also select three elective courses to complement the core requirements. The elective courses allow the students to work with their advisor or Program Chair to design individualized programs for their chosen accounting career path.  Students must have a cumulative GPA of 3.0 or higher in order to graduate.

The M.S. in Accounting requires the prerequisite completion of 12 credits in undergraduate Accounting and 3 credits in undergraduate Finance.  Wilmington University provides graduate course options to satisfy these requirements.

1. Accounting I and II (equivalent to W.U. BAC101 and 102); graduate options: MAC 5000 and MAC 5010.

2. Intermediate Accounting I and II (equivalent to W.U. BAC 201 and 202); graduate options MAC 5100 and MAC 5110.

3. Finance (equivalent to W.U. FIN 305); graduate option MBA 5900.

Prerequisites are a scheduling priority.

Registration

Prior to registering for your second M.S. in Accounting course, students should:

1.  Submit official transcript(s) from an accredited college, university, or other degree-granting institution verifying completion of a bachelor’s degree. Send official transcript(s) directly from the identified college or university to the Wilmington University Graduate Admissions office or email gradadmissions@wilmu.edu.

2.  Meet with a Program Chair or advisor for a program planning conference (PPC) to discuss Program expectations and requirements.  An official transcript(s) should be on file prior to the PPC; however, students may present an unofficial transcript(s) to a Program Chair or advisor, for the PPC if official transcript(s) are not yet on file.

3. M.S. in Accounting students must satisfy all degree and course requirements as outlined in the catalog in effect at the time of initial enrollment at Wilmington University, as well as achieve an overall cumulative grade point average of at least 3.0 in all graduate studies with Wilmington University.

M.S. Accounting Program Course Requirements

Ten courses are required for program completion; the seven courses immediately below and three additional courses to be selected from the elective offerings. While some course sequencing is important, the program is designed to permit students to complete requirements at their own pace.

Courses

MAC 6200Data Analytics for Accountants

3

MAC 7100Financial Accounting Theory, Policy, and Research

3

MAC 7200Advanced Managerial Accounting

3

MAC 7300Issues in Auditing and Assurance Services

3

MAC 7400Fraud Prevention and Forensic Accounting

3

MAC 7500Federal Taxation, Policy, and Research

3

MAC 7600International Accounting and Taxation

3

Electives

One Elective

One Elective

One Elective

Electives may be chosen from any MAC or other graduate Business course above the 5000 level, except MBA 6100, MBA 6150, or MGT 7300. Students may also select MIS 7000, IST 7000, or IST 7100.  Students should consult with their academic advisor or Program Chair when selecting M.S. Accounting electives.

M.S. Accounting Core 21 credits

Total of core and elective courses is 10 courses or 30 credits.