Dec 05, 2023  
2018-2019 Graduate Catalog 
2018-2019 Graduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

Accounting [BBA + MS]

This combined degree program prepares students for careers in public accounting, industry and governmental and nonprofit entities. Certified Public Accountants (CPA) candidates must have completed 150 hours of education before admission as members of the American Institute of Certified Public Accountants (AICPA) and to be licensed as a CPA in most states.


All business students at Eastern Michigan University are required to take a Business Core that provides basic knowledge in statistics, accounting and finance principles, information systems, law, management, marketing, operations management and business policy.

Accounting majors take advanced courses in financial accounting, managerial accounting, tax accounting, accounting information systems, governmental accounting, and internal auditing. The courses provide students with the knowledge and skills needed to identify, measure, collect, analyze and communicate economic information to permit informed judgments and decisions by managers in various organizations and outside users of accounting information. Educational objectives of the combined BBA-MS program are based on those articulated by the AICPA Core Competency Framework. Students develop the knowledge, skills, and attitudes required to enter the public accounting profession, as well as high-level accounting positions in other organizations.


An Accounting Major offers a diverse set of opportunities in all types of organizations: for-profit, non-profit, and local and federal government agencies. Accounting majors generally start their careers in Public Accounting Firms as Staff Accountant and may progress all the way to Partner. Other opportunities may include Accounting Manager, Internal and External Auditor, Tax Accountant and Manager, Information Systems Analyst. An accounting degree is a good opportunity to work one’s way up the corporate ladder, as many top officers have accounting backgrounds.

Program Admission

Following are the minimal standards for admission to the combined degree program. 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.

Admission to the undergraduate program depends on:

  • Completion of 90 hours of undergraduate coursework including
  • A cumulative GPA of 3.0 on a 4.0 scale
  • A written statement of personal goals
  • An interview with the program advisor

Admission to the graduate program depends on:

  • 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)
  • A GMAT score of 500 or higher OR GRE score of 306 or higher. The GMAT/GRE requirement is waived if the student achieves an aggregate GPA of 3.2 or above (combined) in ACC 340  and three additional EMU ACC courses, other than ACC 240  and ACC 241 . Requests to waive the GRE/GMAT requirement are to be sent via email to the Graduate Programs Office (
  • A cumulative GPA of 3.0 on a 4.0 scale
  • A completed application and payment of a fee to the graduate school

Candidates should apply to the graduate program at the beginning of their senior year. If taken, the GMAT or GRE must be taken during the fourth year, so that the candidate’s score is received before admission to the fifth 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

Philip Lewis, Ph.D. | Interim Department Head | 406 Owen | 734.487.3320 |

Advisor Information

Philip Lewis, Ph.D. | 406 Owen | 734.487.3320 |

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.

        Choose one course from the following

Non-College of Business Foundation Courses: 15 hours

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, please see the Undergraduate Catalog or print a General Education Worksheet .

Undergraduate Program Requirements: 60 hours

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.

      Choose one course from the following

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.

Minor Requirement:

This major does not require a minor

Undergraduate Degree Total:

For the undergraduate portion of this program, students must earn a minimum total of 124 credits at the 100-level or above.

Important Information

  • 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 .

Graduate Degree Requirements: 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.
  • Meet the requirements of the General Education program (see information below).
  • Complete a Writing Intensive (WI) Course in your major.
  • Earn a minimum of 45 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.