Dec 30, 2024

2021-2022 Undergraduate Catalog

2021-2022 Undergraduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

Accounting Information Systems [BBA]

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Accounting Information Systems is a four-year program designed to provide a bachelor of business administration degree with a concentration in accounting and computer information systems. The program combines the coursework required for a degree in accounting with several computer information systems courses.

Eastern Michigan University is one of only a few universities in the country offering this unique degree. Accounting information systems majors who obtain this degree are well prepared for careers in a dynamic and ever-changing environment, where knowledge of both accounting and computer information systems is mandatory. Possible career choices include computer systems design, computer assurance services, computer security analysis, internal auditing, public accounting, nonprofit accounting, and strategic managerial accounting.

Upon graduation, accounting information systems majors who plan to become certified public accountants, certified management accountants, certified internal auditors, or certified information systems auditors can qualify to sit for national certification examinations. In Michigan, CPA candidates can qualify to sit for the exam upon graduation, but they need 150 hours of education for licensure in Michigan. However, many states require CPA candidates to have earned 150 hours of credit, or possibly a master’s degree, before sitting for the exam. Be sure you know the requirements for your state.

The general requirements for the bachelor of business administration degree, the academic major requirements below, and sufficient electives to meet the minimum of 124 hours for graduation must be completed.

Learn

All business students at Eastern Michigan University must 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 Information Systems majors take advanced courses in financial accounting, managerial accounting, tax accounting, accounting information systems, and computer information systems. 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 and design, implement, and manage computerized accounting information systems.

Opportunities

An Accounting Information Systems Major offers a diverse set of opportunities in all organizations: for-profit, non-profit, and local and federal government agencies. Accounting information systems majors may start their careers as an Information Systems Analyst, Information Security Analyst, Information Systems Auditor, Accounting Manager, Internal and External Auditor, Tax Accountant, and Manager. Over time, Accounting Information Systems Majors hold senior positions such as Controller, Chief Financial Officer, and Chief Executive Officer.

Additional Information

Transfer Agreements

Department Information

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

Advisor Information

College of Business Academic Services, 1 Hill Hall, 734.487.2344, cob.undergraduate@emich.edu (Make an Appointment)

Program Admission

Students seeking admission to any program in the College of Business must complete 56 credit hours of coursework to include the courses listed below. Students must earn a grade of C- (C required for transfer courses) or higher in all foundation courses. Students must also have an EMU GPA of at least 2.50.

College of Business Foundation Courses: 21 hours

The following courses are to be completed before 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
COMM 124 - Foundations of Speech Communication [GEEC] 3 hrs
ECON 201 - Principles of Macroeconomics [GEQR or GEKS] 3 hrs
ECON 202 - Principles of Microeconomics [GEQR or 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 before admission to the College of Business.

General Education Requirements:

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

Major Requirements: 69 hours

Business Core: 36 hours

College of Business Foundation Courses: 21 hours

The following courses are to be completed before COB admission and count toward this major’s total credit hours.
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

Before enrolling in MGMT 490, students must complete all 300-level core courses listed below. Students may take OM 374 and MGMT 490 concurrently.
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

Discipline: 33 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 496W - Financial Management and Controllership [GEWI] 3 hrs
ACC 548 - Information Systems Audit and Control 3 hrs
IS 247 - Introduction to Web Application Development 3 hrs
IS 315 - Object-Oriented Application Development 3 hrs
IS 320 - Business Data Communications and Information Security 3 hrs
IS 380 - Data and Information Management 3 hrs Permission is needed to take IS 380.
or ACC 510 - Contemporary Accounting Information Systems 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 the 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; individual departments/schools conduct the internal review of such courses 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.