Nov 24, 2024

2018-2019 Undergraduate Catalog

2018-2019 Undergraduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

International Business - Accounting [BBA]

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The Bachelor of Business Administration in International Business - Accounting offers a multidisciplinary focus within the College of Business that prepares students for careers in international business and related fields.

The IB majors are multidisciplinary, involving material from all areas of the College of Business as well as required components in economics and foreign language. While the IB program is administratively housed in the Marketing Department, the IB prefix is an interdisciplinary prefix taught by professors from all business disciplines. Student advising for the IB program is handled by the Director of International Business Programs.

The International Business degree is offered in multiple functional areas accounting , accounting information systems , computer information systems , economics , entrepreneurship , finance , general business , management , marketing , or supply chain management . Additionally, all IB students must fulfill a study abroad experience and prove proficiency in a second language or complete a foreign language sequence.

The International Business program of study prepares students for careers in an increasingly integrated world economy. The IB majors are designed to appeal to students who favor an interdisciplinary approach to professional business studies. The majors should also be appealing to international students or students who are already bilingual. The program of study emphasizes both broad-based business knowledge in international business (including a required course in international business ethics) as well as specific geographical areas of expertise (through seminars on doing business in specific nations or regions).

Articulation Agreement | An articulation agreement exists between this program and at least one community college. See Articulation Agreements for additional details.

Department information

Marketing, College of Business

Lewis Hershey, Ph.D. | Department Head | 469 Owen | 734.487.3323 | lhershe1@emich.edu

Advisor Information

College of Business Academic Services | 306 Owen | 734.487.2344 | cob.undergraduate@emich.edu | Make an Appointment

Admission Criteria: 56 hours

Students seeking admission to any program in the College of Business must complete 56 credit hours of coursework 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 COB courses are to be completed prior to COB admission and count toward the total credit hours required for this major.
ACC 240 - Principles of Financial Accounting 3 hrs
ACC 241 - Principles of Managerial Accounting 3 hrs
COB 200L4 - Introduction to Business [GELB] 3 hrs
IS 215 - Information Systems for Business 3 hrs
LAW 293 - Legal Environment of Business 3 hrs
MGMT 202 - Business Communication 3 hrs
Choose one course from the following
DS 251 - Business Statistics for Decision Making 3 hrs
DS 265 - Business Statistics I 3 hrs
Non-College of Business Foundation Courses: 15 hours
CTAC 124 - Foundations of Speech Communication [GEEC] 3 hrs
ECON 201 - Principles of Macroeconomics [GEKS] 3 hrs
ECON 202 - Principles of Microeconomics [GEKS] 3 hrs
Quantitative Reasoning Requirement 3 hrs
WRTG 121 - Composition II: Researching the Public Experience [GEEC] 3 hrs
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.

General Education Requirements:

For specific requirements, see General Education or print a worksheet .

Major Requirements: 87 hours

Students are to complete 87 credit hours distributed amongst the Bussiness Core, International Business Core, Foreign Language Requirement, Study Abroad Requirement, Functional Area, and International Business Electives.

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.
ACC 240 - Principles of Financial Accounting 3 hrs
ACC 241 - Principles of Managerial Accounting 3 hrs
COB 200L4 - Introduction to Business [GELB] 3 hrs
IS 215 - Information Systems for Business 3 hrs
LAW 293 - Legal Environment of Business 3 hrs
MGMT 202 - Business Communication 3 hrs
Choose one course from the following
DS 251 - Business Statistics for Decision Making 3 hrs
DS 265 - Business Statistics I 3 hrs
Post Admission Core Requirement: 15 hours

All 300-level Core Courses listed below must be completed before enrollment in MGMT 490. OM 374 can be taken concurrently with MGMT 490.
FIN 350 - Principles of Finance 3 hrs
MGMT 386 - Organizational Behavior and Theory 3 hrs
MGMT 490 - Business Policy 3 hrs
MKTG 360 - Principles of Marketing 3 hrs
OM 374 - Introduction to Operations Management 3 hrs

International Business Core: 9 hours

IB 210 - Fundamentals of Global Business [GEGA] 3 hrs
IB 370 - International Business Ethics 1.5 hrs
IB 375 - Doing Business in Countries/Regions 1.5 hrs
Students must take IB 375 three times to fulfill requirements as course content will change each semester to a different country or sub-region within the broader area of study.

Foreign Language Requirement: 3 hours

FRNH 361L5 - French for International Trade [GELB] 3 hrs
GERN 361L5 - German for International Trade [GELB] 3 hrs
JPNE 361L5 - Japanese for International Trade [GELB] 3 hrs
SPNH 361L5 - Spanish for International Trade [GELB] 3 hrs
Note
Depending on previous language experience, students may be required to take additional coursework prior to enrolling in FRNH, GERN, JPNE, or SPNH 361L5. Additional coursework may amount to additional credit hours as follows: CHNE 23 hrs, FRNH 17 hrs, GERN 19 hrs, JPNE 23 hrs, SPNH 17 hrs.
This requirement is waived for students who have equivalent tested proficiency in any language (evaluated and approved by the Department of World Languages at EMU) OR Graduated from a high school where education is delivered in a language other than English.

Study Abroad Requirement: 3 hours

All IB students must fulfill a study abroad experience by taking course(s) that satisfy Business or Foreign Language requirements, or by doing an internship abroad. IB Program students who have already studied abroad at the college level or international students for whom studying at EMU is their Study Abroad are exempt. Please consult the Marketing Department for options.

Accounting Functional Area: 24 hours

Required Courses: 21 hours
ACC 296 - The Accounting Cycle and Profession 3 hrs
ACC 340 - Intermediate Accounting 3 hrs
ACC 342 - Managerial Cost Accounting 3 hrs
ACC 344 - Principles of Taxation 3 hrs
ACC 356 - Accounting Information Systems 3 hrs
ACC 475 - Principles of International Accounting & Taxation 3 hrs
ACC 496W - Financial Management and Controllership [GEWI] 3 hrs
Restricted Electives: 3 hours

Choose one course from the following
ACC 442 - Advanced Cost Accounting 3 hrs
ACC 450 - Internal Auditing 3 hrs
ACC 479 - Special Topics 3 hrs
ACC 491 - Accounting Honors Thesis 3 hrs
ACC 499 - Directed Studies 3 hrs

International Business Electives: 12 hours

Choose four courses from the following
ECON 370 - Comparative Economic Systems 3 hrs
ECON 480W - International Trade [GEWI] 3 hrs
FIN 370 - International Business Finance 3 hrs
FLAN 489L4 - Internship in Language and International Trade [GELB] 3 hrs
IB 475 - International Business: Study Abroad Perspective 3 hrs
IB 479 - Special Topics 3 hrs
LAW 350 - International Business Law 3 hrs
MGMT 492 - Managing World Business Communication 3 hrs
MGMT 495 - International Management 3 hrs
MKTG 375 - International Business Transactions 3 hrs
MKTG 460 - Global Marketing 3 hrs
SCM 465W - Global Supply Chain Management [GEWI] 3 hrs

Minor Requirement:

This major does not require a minor.

Program Total:

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

Beginning in Fall 2022, all baccalaureate degree programs for all undergraduates (regardless of catalog year) will require a minimum of 120 credit hours for completion.

Critical Graduation Information

Each undergraduate student will be responsible for the fulfillment of the requirements or their equivalents of the Eastern Michigan University catalog in force at the time of their initial registration at a college or university or a subsequent catalog including the one in effect at the time of their graduation.

In the event an undergraduate student does not complete the degree requirements within seven years of the date of their original registration at a college or university, the student may be required to have their credits re-evaluated by the academic department(s) of their major/minor in keeping with catalog requirements in force during the year of their graduation.

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.
Meet the requirements of the General Education program (see information below).
Complete a Writing Intensive (GEWI) 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 credit 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 in the General Education section of the 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.