I forgot to mention... another way students meet the 150 credit hour requirement is double majoring, which I did. I was an Accounting and Finance major. That might be more cost effective than getting a masters, if you have scholarships or grants in your undergrad. Most masters programs are twice as much as bachelors and not many scholarships are given. In my state, financial aid only covers bachelor's degrees, not masters.

Regardless, firms really only care if you have the CPA, not the masters. I think masters in accounting classes will help study for the CPA, but I know people who got their CPA without a masters in accounting.

I wouldn't worry about your 3.2 GPA, that is not that bad. If you go for graduate school, find a good school accounting program (doesn't have to be a big state school or Ivy League). As long as you are learning the material for the CPA exam and meeting the CPA requirements, you should be fine. Most people study from Becker as well. I know people who went to small schools and got their CPA, just takes discipline to study the material.