Program Admission

Complete and submit to the Office of Admissions all required documents and materials. Domestic applicants must order official transcripts from all institutions attended (undergraduate and graduate) to be sent directly to EMU. Post-secondary transcripts from a non-U.S. institution must be submitted directly to one of four approved evaluation services for a detailed, course by course report. See International Admission Checklist for additional information. Applicants should allow 2-6 weeks for the evaluation to be completed.

Previous academic performance, written statement of personal goals and GMAT score are significant factors considered by the director in the admission process. Generally, as a minimum, the applicant must have an overall undergraduate GPA of 3.0 (on a 4.0 scale) and a GMAT score of 500 or above or a GRE Score of 306 or higher.

The GRE or GMAT requirement may be waived under the following conditions:

• For applicants who earned, or plan to earn, an undergraduate accounting degree from Eastern Michigan University, the GMAT (or GRE) is waived if the student achieved an aggregate GPA of 3.2 or above (combined) in four EMU ACC courses (other than ACC 240  and ACC 241 ). ACC 340  must be one of the courses used in the calculation.
• For applicants who earned an undergraduate degree in accounting from another AACSB institution, the GMAT (or GRE) is waived if they achieved an aggregate overall accounting GPA of 3.2 (in all undergraduate accounting courses taken).
• For applicants who earned an undergraduate degree in business (other than accounting) from an AACSB institution or in a technical, quantitative but non-business area from a reputable institution, as determined by the accounting curriculum committee, the GMAT (or GRE) is waived if they achieved an overall undergraduate GPA of 3.5. Alternatively, the applicant can receive conditional admission into the MSA or MST by achieving a 3.2 ACC GPA in the EMU ACC foundation courses (i.e., ACC 501 , ACC 296 , ACC 340 , ACC 342 , and ACC 356 ). 
• For applicants not in the above categories, the GMAT (or GRE) is waived if they achieved a 3.5 overall undergraduate GPA and achieves a 3.2 ACC GPA in the EMU ACC foundation courses (i.e., ACC 501 , ACC 296 , ACC 340 , ACC 342 , and ACC 356 ). The applicant would receive conditional admission based on their performance in those ACC foundation courses.

Requests to waive the GRE/GMAT requirement are to be sent via email to the Graduate Programs Office (cob_graduate@emich.edu). 

Application deadlines can be found on the Graduate School’s website (emich.edu/graduate/prospective_students/admissions/deadlines).

Department Information

Accounting & Finance, College of Business

Philip Lewis, Ph.D. | Interim Department Head | 406 Owen | 734.487.3320 | plewis4@emich.edu

Advisor Information

Accounting & Finance Department | 406 Owen | 734.487.3320 | cob_acfn@emich.edu

Foundation Courses: 15 hours

Students must complete coursework in each of the following foundation areas, unless they have satisfactorily completed the undergraduate equivalent.

• 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 501 - Accounting Principles 3 hrs (or equivalent)

Degree Requirements: 30 hours

The M.S.T program requires the completion of 30 hours of coursework to be distributed among required and restricted elective courses as follows: