Program Admission

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Graduate School Application

After reviewing the admission requirements below, please select the appropriate application. The University is transitioning application platforms; pay close attention when selecting the application below.

• 2021-2022 Application (Winter 22)
• 2022-2023 Application (Summer 22, Fall 22, or Winter 23) 

The program you are applying to may not accept applicants every semester.

For additional information regarding the application process, please see Graduate Admissions or International Admissions.

Admission Requirements

Minimum Graduate School Requirements

A four-year baccalaureate degree from a regionally accredited U.S. institution or an equivalent degree from a non-U.S. institution. In addition, a minimum cumulative undergraduate grade point average of 2.7 on a 4.0 scale, or 3.0 in the last half of the undergraduate program, is required for full admission. Applicants who do not meet minimum admission requirements may be considered for conditional admission. See International Admissions for international applicant requirements.

Applicants must also meet the following program requirements:

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 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

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Accounting & Finance | Hung-Lian Tang​, Ph.D., Department Head | 403 Hill Hall, 734.487.3320, htang@emich.edu

Advisor Information

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Graduate Programs Office, 102 Hill Hall, 734.487.4444, cob.graduate@emich.edu

Foundation/Prerequisite Courses: 18 hours

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Students must complete course work 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
• ECON 500 - Foundations of Economics Analysis 3 hrs

Degree Requirements: 30 hours

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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.