May 27, 2020  
2013-2014 Undergraduate Catalog 

Accounting Major

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Students majoring in accounting develop competencies necessary for professional careers in:

Controllership and Financial Management in Industry, which may lead to careers as Certified Management Accountants (CMA). Managerial accountants perform tasks within a business, such as strategic cost management, performance measurement, budget analysis and internal and operational auditing. The strategic managerial accountant generates and interprets operating and financial data that help management make decisions.

Internal Auditing, which may lead to careers as Certified Internal Auditors (CIA). Internal auditors are engaged within large corporations to provide independent objective assurance and consulting activities designed to add value and improve an organization’s operations.

Public and Nonprofit Sector Accounting, which may lead to careers as Certified Government Financial Managers (CGFM). Government accountants work in federal, state and local governmental entities to provide information and accountability to taxpayers and other resource providers. Accountants in nonprofit organizations provide similar information to donors, grantors and other resource providers.

Through an optional internship program, students with good academic records have an opportunity to work in public accounting or industry. These paid (at market wages) internships provide education, exposure to professionals and opportunities to network.

Upon graduation, accounting majors who plan to become Certified Public Accountants (CPA), Certified Management Accountants (CMA) or Certified Internal Auditors (CIA) can qualify to sit for national certification examinations. In Michigan, CPA candidates can qualify to sit for the exam upon graduation, but they need 150 hours of education for licensure. However, many states require CPA candidates to have earned 150 hours of credit, or possibly a master’s degree, before sitting for the exam. Be sure you know the requirements for your state.

The general requirements for the bachelor of business administration degree, the academic major requirements below and sufficient electives to meet the minimum of 124 hours for graduation, must be completed.

Accounting and Finance Department Information:

Interim Department Head: Zafar Khan
Department Contact:

General Education Requirements:

For specific requirements refer to the General Education Program .

College of Business Pre-Admission Requirements: 56 Credit Hours

Students seeking admission to any program in the College of Business must complete 56 credit hours of course work to include the following courses listed below.  In addition, students must have completed Eastern Michigan University’s General Education Quantitative Reasoning requirement.  Lastly, students must have an EMU GPA of at least 2.50.


Major Requirements: 60 hours

Discipline: 24 hours

Minor Requirements:

This program does not require a minor.

Program Total:

Students must earn a minimum total of 124 credits at the 100-level or above.

Writing Intensive Course

Each student must choose a writing intensive course as part of major completion requirements. Consult your advisor for course options.


All 200-level core courses listed above must be completed prior to admission to the College of Business.

* Students who intend to sit for the CPA examination in Michigan must elect ACC 546 - Public and Nonprofit Sector Accounting  and should consider the MSA graduate program as ACC 540 , ACC 546  and ACC 567  should be taken at a minimum, in order to sit for the CPA exam.

** FIN 350 , MGMT 386  and MKTG 360  must be completed before enrollment in MGMT 490 - Business Policy .

Critical Graduation Information:

The following are minimum requirements for all bachelor’s degrees awarded by Eastern Michigan University. Some majors and minors require more than the minimum in one or more of the areas below; students are urged to consult the online catalog for the requirements of their particular programs.

  • Earn a minimum total of 124 credits at the 100-level and above. Courses with numbers below 100 will not be counted toward this degree requirement. At most 8 credit hours of physical education (PEGN) activity courses will be counted toward this requirement. A Bachelor of Arts degree requires completion of one year of college credit in a world language.
  • Meet the requirements of the General Education program (see information below).
  • Earn a minimum of 60 credits from a four-year college or university; courses taken at community colleges cannot be used to meet this requirement. (Some formal program-to-program articulation agreements modify this requirement. See specific agreements for details.)
  • Earn a minimum of 30 credits from courses taken at EMU.
  • Complete 10 of the last 30 hours for the degree from courses taken at EMU.
  • Have a minimum of 30 unique credit hours in their major and 20 unique credit hours in their minor for a total of at least 50 unique credit hours between them. Some majors that require 50 or more hours themselves do not require a minor; students should check requirements of the selected major in the undergraduate catalog to see if a minor is required.
  • Not more than 60 credit hours in one subject area (prefix) may be applied towards the minimum of 124 credit hours required for a bachelor’s degree.
  • Earn the minimum number of credits in 300-level and above courses in each major and minor as specified below - these credits must be earned in distinct courses, that is, no course can be used to fulfill this requirement in more that one major or minor.
    • Earn a minimum of 6 credits in 300-level or higher courses at EMU in each minor
    • Earn a minimum of 9 credits in 300-level or higher courses at EMU in each major that requires a minor.
    • Earn a minimum of 15 credits in 300-level or higher courses at EMU in each major that does not require a minor
  • Transfer credit will be awarded for courses taken at colleges and universities that are accredited by one of the recognized regional accrediting bodies only if the courses are college-level (equated to 100-level or above at EMU) and the student earned a “C” (or 2.0 on a 4 point scale) or better. Transfer credit may be awarded on a case-by-case basis for college-level courses in which a “C” (2.0) or better was earned at institutions outside the U.S. or at non-accredited U.S. institutions; the internal review of such courses is coordinated by the Office of Admissions, and additional documentation may be required.
  • Earn a minimum cumulative GPA of 2.0 in courses taken at EMU in order to graduate. In addition, a minimum GPA of 2.0 must be earned in courses taken at EMU in each major and minor. (Note: some programs may require a higher GPA - check with your program advisor.)

General Education Requirements:

EMU’s General Education Program requires students to choose from a menu of approved courses in several different areas do not assume that other courses in the same department or with similar names will fulfill these requirements. A detailed description of General Education requirements is available on the General Education section of the catalog: General Education  

  • For Students who began their undergraduate program at EMU in Fall 2007 or later or who have elected to follow the current (“new”) General Education Program, follow the “For Students” link under the Current Program heading.
  • For Students who began their undergraduate program at EMU before Fall 2007 and who have elected to follow the Pre-2007 General Education Requirements, follow the “General Education Program Prior to Fall 2007 (pdf file)” link under the Program Prior to Fall 2007 heading. Please note that students who wish to graduate under pre-2007 General Education requirements must graduate by August 2014; those who have not completed all degree requirements by that time will need to satisfy the current (Fall 2007) General Education requirements.

Students who transferred to EMU may have modified general education requirements based on MACRAO or articulation agreements; consult your academic advisor for additional information.

University Information: Consult the online catalog at

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