Admission Requirements:

Following are the minimal standards for admission to the combined B.B.A and M.S.A. degree program in accounting. Generally, each item should be satisfied, though the candidate’s overall record is considered. Transfer credits and grades will be evaluated in terms of Eastern Michigan University equivalency.

Undergraduate admission is dependent on:

1. completion of 90 hours of undergraduate course work including College of Business requirements, General Education requirements 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.

Admission to the graduate level requires:

1. completion of 120 hours of undergraduate course work 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 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 G.P.A. of 3.0 on a 4.0 scale; and
4. 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 that same year.

To inquire about the specific requirements and to develop the program of study, contact:

Director of Graduate Business Programs
404 Gary M. Owen Building
Eastern Michigan University
Ypsilanti, MI 48197
734.487.4444

Department Information:

Accounting & Finance - College of Business

Advisor Information:

General Education Requirements

Please see the undergraduate catalog for the General Education Requirements.

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.

Undergraduate Program Requirements: 69-72 hours

Business Core: 36-39 hours

Accounting Information Systems Core Courses: 30 hours

• ACC 296 - The Accounting Cycle and Profession  3 hrs
• ACC 340 - Intermediate Accounting  3 hrs
• ACC 342 - Managerial Cost Accounting  3 hrs
• ACC 356 - Accounting Information Systems  3 hrs
• ACC 496W - Financial Management and Controllership  3 hrs
• ACC 548 - Information Systems Audit and Control 3 hrs
• IS 247 - Introduction to Web Application Development  3 hrs
• IS 315 - Object-Oriented Application Development  3 hrs
• IS 320 - Business Data Communications and Information Security  3 hrs

• One course from the following:

• ACC 344 - Principles of Taxation  3 hrs
• ACC 544 - Federal Income Taxation 3 hrs

Restricted Electives: 3 hours

Select one course from the following. If ACC 344  is selected for the accounting core course requirement, restricted elective course must be from the 500-level:

• ACC 442 - Advanced Cost Accounting  3 hrs
• ACC 450 - Internal Auditing  3 hrs
• ACC 460 - Principles of Fraud Examination  3 hrs
• ACC 475 - International Accounting  3 hrs
• ACC 491 - Accounting Honors Thesis  3 hrs
• ACC 499 - Directed Studies  3 hrs
• ACC 546 - Government and Non-Profit Accounting 3 hrs
• ACC 550 - Professional Internal Auditing 3 hrs
• ACC 560 - Fraud Examination 3 hrs
• ACC 572 - Investment and Tax Financial Planning 3 hrs
• ACC 584 - Tax Research Methods, Practice and Problems 3 hrs
• ACC 585 - Federal Taxation of Corporations and Partnerships 3 hrs
• ACC 592 - Special Topics 3 hrs

Program Total:

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

Graduate Program Requirements: 24 hours

Notes:

• All 200-level core courses listed above must be completed prior to admission to the College of Business.
• Students must have a 3.0 GPA and a ((GMAT score of 500 or higher) or (GRE score of 306 or higher)) to be admitted to the graduate portion of the program.
• Students must be admitted to the graduate portion of the program before registering for courses in the graduate section of this program of study. For ACC 540 , an exception requiring department approval may be requested.
• Students planning on taking the CPA exam in Michigan must take ACC 546 .

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 than 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.