Accounting

Master of Science

Program Purpose

The Master of Science in Accounting program is designed to meet the growing need for credentialed accountants and financial managers and to respond to new Certified Public Accountant (CPA) licensure requirements in the State of Delaware.

Wilmington University recognizes that not all accounting students aim for CPA licensure. The M.S. in Accounting also provides the foundation for students who are interested in both the 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:

  • Apply appropriate, relevant and reliable measurement results using applicable standards for objective disclosure and reporting.
  • Analyze risk to identify and manage audit and business risks.
  • Use technology assisted tools to assess and control risk and document work performed.

Program Design

The program incorporates a methodology that provides students with a deep appreciation of the skills and knowledge required for decision making and problem solving. Streams of emphasis include today’s contemporary organization, strategy, global realities of diversity and culture, management for innovation and change, creativity, leadership, technology, the global market and the management of teams. The program is designed for individuals who are seeking to make a strong contribution to their organization, profession, and global society while advancing and promoting their careers. The culminating independent project serves to provide students the opportunity to demonstrate their knowledge. Various classes in the program are offered at the Wilson Graduate Center on weeknights, Dover on weeknights, Dover Air Force Base on weekends, and Georgetown on weeknights.  At this time, all MAC courses are only offered at the Wilson Graduate Center.

Advancement to Degree Candidacy

Students in the Master of Science in Accounting program are advanced to degree candidacy after completing four courses with a minimum G.P.A. of 3.0, provided they have:

  • Submitted an official transcript from an accredited college, university, or other degree-granting institution, verifying completion of a bachelor's degree. Transcripts from all institutions attended should be submitted.
  • Successfully completed undergraduate courses in Intermediate Accounting I and Intermediate Accounting II.
  • Completed a credit or non-credit course in word processing, spreadsheet and presentation software applications or successfully completed the Wilmington University office software proficiency examination.

Students not completing any of these items will not be permitted to continue their Master of Science in Accounting studies until the deficiency or deficiencies have been corrected.


This information applies to students who enter this degree program during the 2014-2015 Academic Year. If you entered this degree program before the Fall 2014 semester, please refer to the academic catalog for the year you began your degree program.