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Nov 22, 2024
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2019-2020 Graduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.
Accounting [M.S.]
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Revised Program | Fall 2019
The M.S.A. program provides balanced broad education and in-depth understanding of the theoretical and practical concepts of accounting. There are several areas of concentration available, and students have the opportunity to relate accounting topics to other disciplines, as they develop the broad base of knowledge necessary to create, use and audit accounting information systems. The M.S.A. program meets the American Institute of CPAs’ recommendations and Michigan State Board of Accountancy requirements if appropriate electives are chosen.
Upon admission to the M.S.A. program, each student must prepare a program of study. The program is reviewed with the student by the M.S.A. advisor to ascertain that it is appropriate given the student’s background and career goals. The program of study becomes the student’s degree requirement when signed by the student and the M.S.A. advisor. An M.S.A. faculty advisor must approve subsequent changes in course work.
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Program Admission
 Admission Criteria
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 M.S.A. 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 attaining 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 achieved 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).
Foundation/Prerequisite Courses: 18 hours
Students must complete course work in each of the following foundation areas unless they have satisfactorily completed the undergraduate equivalent.
Degree Requirements: 30 hours
The M.S.A. program requires the completion of 30 hours of coursework to be distributed among required core courses and restricted elective courses as follows. Students having taken equivalent undergraduate coursework in the areas of accounting, finance, information systems, management, and marketing, may be required to substitute other courses as determined by the M.S.A. director/advisor.
Required Core Courses: 12 hours
Restricted Electives (tracks): 12 hours
Students do not have to choose a track; recommended tracks are as follows. An advisor must approve selected courses.
Accounting Information Systems:
Tax and Financial Planning:
Financial Services and CPA:
Other Accounting Courses:
College of Business Electives (Non-ACC): 6 hours
Select six credit hours from any combination of 500- to 600- level ACC, COB, DS, FIN, IB, IS, OM, MGMT, MKTG, LAW or SCM courses, with advisor approval.
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