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2023-2024 Undergraduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.
Accounting [BBA + MS]
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This combined degree program prepares students for careers in public accounting, industry, and governmental and nonprofit entities.
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. The educational objectives of the combined BBA-MS program are based on those articulated by the AICPA Core Competency Framework. Students develop the knowledge, skills, and attitudes required to enter the public accounting profession and high-level accounting positions in other organizations.
Opportunities
An Accounting Major offers diverse opportunities in all types of organizations: for-profit, non-profit, and local and federal government agencies. Accounting majors generally start their careers in Public Accounting Firms as Staff accountants and may progress to Partners. Other opportunities may include Accounting Manager, Internal and External Auditor, Tax Accountant and Manager, and Information Systems Analyst. An accounting degree is an excellent opportunity to work up the corporate ladder, as many top officers have accounting backgrounds.
Additional Information
Transfer Agreements
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Program Admission (Undergraduate)
Following are the minimal standards for admission to the combined degree program. Generally, each item should be satisfied, though the candidate’s overall record is considered. Transfer credits and grades will be evaluated in terms of Eastern Michigan University equivalency.
Program Admission (Graduate)
Admit Terms and Deadlines
Applications are accepted on a rolling basis; students may start the program in the Summer, Fall, or Winter. See Application Deadlines.
Minimum Graduate School Requirements
Applicants must have a minimum cumulative undergraduate grade point average of 3.0 on a 4.0 scale and be previously admitted to the undergraduate portion of the combined program.
Applicants must confirm with their advisor that they have completed enough undergraduate credits before applying to the graduate portion of the program. A student must complete a minimum of 120 credit hours before being fully admitted to the graduate portion of the program.
Program Requirements
Applicants must also meet the following program requirements:
- Completion of 120 hours of undergraduate coursework, including course content noted under initial admission above and the undergraduate components (i.e., required and restricted electives)
- A GMAT score of 500 or higher OR a GRE score of 306 or higher. The GMAT/GRE requirement is waived if the student achieves an aggregate GPA of 3.2 or above (combined) in ACC 340 and three additional EMU ACC courses other than ACC 240 and ACC 241 . Requests to waive the GRE/GMAT requirement are sent via email to the Graduate Programs Office (cob_graduate@emich.edu).
- A cumulative GPA of 3.0 on a 4.0 scale
Candidates should apply to the graduate program at the beginning of their senior year. If taken, the GMAT or GRE must be taken during the fourth year to receive the candidate’s score before admission to the fifth year.
Application
Your application will be submitted using BusinessCAS, a Centralized Application Service (CAS) hosted by Liaison. After reviewing the admission requirements, please review the application instructions and select the appropriate application.
International Applicants Before applying, applicants must review the international application/process deadlines at emich.edu/international as they may differ from general program requirements.
For additional information regarding the application process, please see Graduate Admissions or International Admissions.
Undergraduate Degree -
The requirements listed below will appear on a student’s undergraduate transcript.
According to university policy, students must earn a minimum of 120 credit hours at the 100-level or above for a bachelor’s degree. Completing this combined program’s minimum credit hour total (Undergrad + Grad) will likely require students to complete more than 120 credit hours as an undergraduate.
Major Requirements: 60 hours
The coursework below is offered primarily face-to-face/in-person. Coursework may also be offered in hybrid, hyflex, and online (synchronous or asynchronous) modes. In some cases, a course may only be offered entirely online. Click on the courses below to see when and how they are offered.
Minor Requirement:
This major does not require a minor.
Graduate Degree -
The requirements listed below will appear on a student’s graduate transcript.
Students must ensure they have completed the necessary graduate credit hours that, when combined with those taken as an undergraduate, equal or exceed the minimum number of credit hours required for this combined program. Sometimes, a student may need additional coursework beyond the minimum requirements listed below to meet the total hour requirement.
Degree Requirements: 24 hours
- Students must have a 3.0 GPA and a (GMAT score of 500 or higher OR GRE score of 306 or higher) to be admitted to the graduate portion of the program.
- Students must be admitted to the graduate portion of the program before registering for courses in the graduate section of this program of study.
- Students planning on taking the CPA exam must take ACC 546 .
Required Accounting Courses: 6 hours
Restricted Elective Accounting Courses: 12 hours
Choose twelve credit hours from the following
Restricted Elective Courses: 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.
Combined Program Total: 150 hours
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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