Sep 28, 2022  
2022-2023 Undergraduate Catalog [Current Academic Year] 
    
2022-2023 Undergraduate Catalog [Current Academic Year]

Accounting [BBA]


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Students majoring in accounting develop competencies necessary for professional careers in:

Controllership and Financial Management in Industry may lead to careers as Certified Management Accountants (CMA). Managerial accountants perform tasks within a business, such as strategic cost management, performance measurement, budget analysis, and internal and operational auditing. The strategic managerial accountant generates and interprets operating and financial data that help management make decisions.

Internal Auditing, which may lead to careers as Certified Internal Auditors (CIA). Internal auditors are engaged within large corporations to provide independent, objective assurance and consulting activities designed to add value and improve an organization’s operations.

Public and Nonprofit Sector Accounting may lead to careers as Certified Government Financial Managers (CGFM). Government accountants work in federal, state, and local governmental entities to provide information and accountability to taxpayers and other resource providers. Accountants in nonprofit organizations provide similar information to donors, grantors, and other resource providers.

Through an optional internship program, students with good academic records have an opportunity to work in public accounting or industry. These paid (at market wages) internships provide education, exposure to professionals, and networking opportunities.

Upon graduation, accounting majors who plan to become Certified Public Accountants (CPA), Certified Management Accountants (CMA), or Certified Internal Auditors (CIA) 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. 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 120 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 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.

Opportunities

An Accounting Major offers a diverse set of opportunities in all organizations: for-profit, non-profit, and local and government agencies. Accounting majors generally start their careers as Accountants, Cost Accountants, Budget Analyst, Financial Analyst, Treasury Analyst, Management Accountant, Tax Accountant, IRS tax examiner, Internal Auditor, and more. An accounting degree is a good opportunity to work one’s way up the corporate ladder, as many top officers have accounting backgrounds.

Additional Information

  

Department Information


Accounting, Finance, and Information Systems 403 Hill Hall, 734.487.3320 

Hung-Lian Tang​, PhD, Department Head

Advisor Information


College of Business Academic Services (Make an Appointment), 1 Hill Hall, 734.487.2344

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.

General Education Requirements:


For specific requirements, see General Education  or view the General Education Worksheet [PDF] .  

Major Requirements: 60 hours


Business Core: 36 hours


Minor Requirement:


This major does not require a minor.

Program Total:


Students must earn a minimum total of 120 credits at the 100-level or above.

Critical Graduation Information


Each undergraduate student will be responsible for fulfilling 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.

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 this catalog for the requirements of their particular programs.

  • Earn a minimum total of 120 credit hours at the 100-level and above.
    • Courses numbered below 100 are not counted toward this degree requirement.
    • At most, eight credit hours of physical education (PEGN) activity courses are counted toward this requirement.
  • Meet the requirements of the General Education program (see information below), including completing a Writing Intensive (GEWI) course in the student’s 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. A double major automatically satisfies the need for a minor unless one of the two majors requires a specific 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 over the 60 maximum will not be counted toward the minimum of 120 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 to calculate an EMU GPA.
  • Earn a minimum cumulative GPA of 2.0 in courses taken at EMU to graduate. In addition, a minimum cumulative GPA of 2.0 must be reached in each major and minor. Only courses a student takes at EMU and those applied to their major or minor are used to calculate 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 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.

 

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