Nov 21, 2024  
2015-2016 Graduate Catalog 
    
2015-2016 Graduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

Bachelor of Business Administration in Accounting and Master of Science in Taxation


New Program, effective Fall 2015

The intent of the Bachelor of Business Administration in Accounting and Master of Science in Taxation 150 hrs program is to develop tax professionals who are prepared to serve in the public and private sectors with a broad understanding of compliance, planning and policy elements of tax practice, who are highly skilled in the technological advances in the tax environment, and who are committed to the ethical and legal standards that govern the practice of tax.

Department Information:


Accounting & Finance - College of Business

Zafar Khan, Ph.D. 
Department Head

406 Owen Bldg
(734) 487-3320
zkhan@emich.edu

Department Website

Advisor Information:


Graduate Programs Office

306 Gary M. Owens Building 
(734) 487-4444
cob.graduate@emich.edu

Admission Criteria:


Undergraduate admission depends on:

  1. completion of 90 hours of undergraduate coursework including College of Business Admission Criteria (56 hours) (see below), General Education requirements (see Undergraduate Catalog) and ACC 340 - Intermediate Accounting  
  2. a cumulative GPA of 3.0 on a 4.0 scale;
  3. the candidate’s written statement of personal goals; and
  4. an interview with the program advisor

Graduate admission depends on:

  1. completion of 120 hours of undergraduate coursework including course content noted under initial admission above and the undergraduate components (i.e., required and restricted electives)
  2. a GMAT score of 500 or higher OR GRE score of 306 or higher (must be taken during the fourth year, so that the candidate’s score is received before admission to the fifth year)
  3. a cumulative GPA of 3.0 on a 4.0 scale; and
  4. a completed application and payment of fee to the graduate school.

Candidates should apply to the graduate program at the beginning of their senior year and take the Graduate Management Admission Test (GMAT) during the same year.

Undergraduate Admission Criteria: 56 hours


Students seeking admission to any program in the College of Business must complete 56 credit hours of course work to include the courses listed below.

The foundation courses for admission to the College of Business must be completed with a minimum earned grade of C- (C required for transfer courses) in each. Students must also have an EMU GPA of at least 2.50.

College of Business Foundation Courses: 21 hours


The following seven COB courses are to be completed prior to COB admission, and count toward the total credit hours required for this major.

Additional Coursework: 20 hours


In addition to the courses listed above, students must complete an additional 20 credit hours of course work prior to admission to the College of Business.

Bachelor of Business Administration in Accounting:


Business Core: 36 hours


College of Business Foundation Courses: 21 hours


The following COB courses are to be completed prior to admission, and count towards the total credit hours required for this major.

Post Admission Core Requirement: 15 hours


Discipline: 24 hours


Undergraduate Total: 126 hours


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

Note:


  • Students must have a 3.0 GPA
  • A GMAT score of 500 or higher OR GRE score of 306 or higher (must be taken during the fourth year, so that the candidate’s score is received before admission to the fifth year)
  • Students must be admitted to the graduate portion of the program before registering for courses in the graduate section of this program of study.
  • Graduate courses taken as an undergraduate student can not be applied to the Graduate portion of this program.
  • Students who intend to sit for the CPA examination in Michigan must elect ACC 546 - Government and Non-Profit Accounting  and should also consider ACC 540  and ACC 567  at a minimum, in order to sit for CPA exam.

Master of Science in Taxation:


Required Courses: 12 hours


Note: If ACC 584  or ACC 585  is taken as part of undergraduate portion of the program, a replacement restricted graduate level ACC course should be taken in its place.

Graduate Program Total: 24 hours


Combined Program Total: 150 hours


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 on-line 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).
  • Complete a Writing Intensive (WI) Course in your major.
  • 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.
  • Earn no more than 60 credit hours in one subject area (prefix). Credits in excess of the 60 maximum will not be counted toward the minimum of 124 credits 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 conducted by individual departments/schools within EMU, and additional documentation may be required. Please note: EMU awards only credits for transferred courses; grades are not used in the calculation of an EMU GPA.
  • Earn a minimum cumulative GPA of 2.0 in courses taken at EMU in order to graduate. In addition, a minimum cumulative GPA of 2.0 must be reached in each major and minor. Only courses taken at EMU and those applied to a student’s major or minor, will be used in the calculation of their major and minor cumulative GPAs. (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 undergraduate catalog.

Students who transferred to EMU may have modified general education requirements based on Michigan Transfer Agreement (MTA) or articulation agreements; consult your academic advisor for additional information.