Jun 25, 2018  
2014-2015 Graduate Catalog 

Master of Science in Accounting (MSA) (ACC)

The M.S.A. program provides a balanced broad education and in-depth understanding of the theoretical and practical concepts of accounting. There are several areas of concentration available and students are given the opportunity to relate accounting topics to other disciplines, as they develop the broad base of knowledge necessary to create, use and audit accounting information systems. The M.S.A. program meets American Institute of CPAs’ recommendations and Michigan State Board of Accountancy requirements, if appropriate electives are chosen.

All advising materials are available at www.accfin.emich.edu

Admission Requirements

Degree Admission
Complete and submit to the Office of Admissions all required documents and materials. Domestic applicants must order official transcripts from all institutions attended (undergraduate and graduate) to be sent directly to EMU. International applicants must have transcripts evaluated by Educational Perspectives; see http://www.edperspective.org/emich/.

The following priority deadlines have been established for receipt of all application materials required for admission to a graduate program:


Domestic and International Students

Fall Feb. 1
Winter Sept. 1
Spring Feb. 1
Summer Feb. 1

Please note applications will be accepted after the priority date, however course selection preferences will not be guaranteed.

Previous academic performance, written statement of personal goals and GMAT score are significant factors considered by the M.S.A. director in the admission process. Generally, as a minimum, the applicant must have an overall undergraduate GPA of 3.0 (on a 4.0 scale) and a GMAT score of 500 or above or a GRE Score of 306 or higher.

Program Requirements

Program Design
Upon admission to the M.S.A. program, each student must prepare a program of study. The program is reviewed with the student by the M.S.A. advisor to ascertain that it is appropriate given the student’s background and career goals. The program of study becomes the student’s degree requirement when signed by the student and the M.S.A. advisor. Subsequent changes in course work must be approved by an M.S.A. faculty advisor.

Advisor Information:

Philip Lewis

Accounting and Finance
406 Owen Bldg
(734) 487-3320

Course Requirements

Foundation/Prerequisite Courses:18 hours

Students must complete course work in each of the following foundation areas unless they have satisfactorily completed the undergraduate equivalent.

Core Courses: 30 hours

The M.S.A. program requires the completion of 30 hours of course work to be distributed among required core courses and restricted elective courses as follows:

Restricted Electives (tracks): 12 hours

Students do not have to choose a track; recommended tracks are as follows:

Accounting Information Systems:

  • Any 500 or 600 level ACC course not previously taken (3 hrs)

Internal Auditing:

  • Any 500 or 600 level ACC course not previously taken (3 hrs)

Tax and Financial Planning:

  • Any 500 or 600 level ACC course not previously taken (3 hrs)

Financial Services and CPA:

  • Any 500 or 600 level ACC course not previously taken (3 hrs)

College of Business Electives (Non-ACC): 6 hours

Select six hours within the College of Business.

Program Total: 30 hours


Students having equivalent courses may be required to substitute other courses in the areas of accounting, finance, information systems, management and marketing, as determined by the M.S.A. director/advisor.

* Students planning to take the CPA examination must elect ACC 546  and satisfy the state’s general business requirement.