Thought I would come in here with my experience. First I am typing on my phone so forgive any tips...blame the intuitive text.
So, i am finishing up my Masters of Accounting program (in the US) and can say they do not simply hand out A's and B's. However everyone tries really hard so the grades are high. I would say the average is a 3.25 out of 4.
Now, I did start off in an MBA program and A's and B's were handed out. I mean we graded our own final one class. I quickly realized I needed a harder challenge. So, it depends on the university, the program and tge teacher. With that said, entrance into a doctoral program or masters program is not only dependant on your GPA. In fact, after speaking to admission board members, they consider what grades you obtained for what classes (advanced accounting versus business writing) the reputation of the school, the reputation of the program, extra activities, etc.
Plus they want to know you are a good researcher. Grades are fine, but that its not what is important in a doctoral program. Being able to research and think outside the box. As research is the career most doctoral graduates go into. So even if your GPA is not all that great but you are a smart individual who should have a high GRE or GMAT, with a little extra on your resume you should be considered for at least one school.
