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.

• Undergraduate Program Admission

  1. A cumulative GPA of 3.0 on a 4.0 scale
  2. A written statement of personal goals
  3. An interview with the program advisor
  4. Completion of 90 hours of undergraduate coursework including, General Education , ACC 340 Intermediate Accounting , and College of Business Admission Criteria, as described below:

•  

  Students seeking admission to any program in the College of Business must complete 56 credit hours of coursework to include the courses listed below. The foundation courses for admission to the College of Business must be completed with a minimum earned a grade of C- (C required for transfer courses) in each. Students must also have an EMU GPA of at least 2.50.

•  

  College of Business Foundation Courses: 21 hours

  The following COB courses are to be completed prior to 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

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.

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.

• 2022-2023 Application
• 2023-2024 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.

Department Information

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

Charles E. Teague III, PhD, Department Head

Advisor Information

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

Faculty Advisors

Lois Mahoney, PhD, Assistant Professor, 403 Hill Hall, 734.487.3320

Barbara Ross, PhD, Professor, 403 Hill Hall, 734.487.3320

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.

General Education Requirements:

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

Major Requirements: 69 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.

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

• Accounting Information Systems Core Courses: 30 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 Income Tax Accounting I 3 hrs

• or ACC 544 Federal Income 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

•  

  Restricted Electives: 3 hours

  Select one course from the following. If ACC 344 , is selected above, the restricted elective course must be from the 500-level.

• ACC 442 Advanced Cost Accounting 3 hrs
• ACC 450 Internal Auditing 3 hrs
• ACC 460 Principles of Fraud Examination 3 hrs
• ACC 475 Principles of International Accounting & Taxation 3 hrs
• ACC 491 Accounting Honors Thesis 3 hrs
• ACC 499 Directed Studies 3 hrs
• ACC 546 Government and Non-Profit Accounting  3 hrs
• ACC 550 Professional Internal Auditing  3 hrs
• ACC 560 Fraud Examination  3 hrs
• ACC 585 Income Tax Accounting II  3 hrs
• ACC 592 Special Topics  3 hrs
• TAX 561 Federal Tax Research & Writing  3 hrs
• TAX 569 Income Tax Accounting  3 hrs

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. For ACC 540 , an exception requiring department approval may be requested.
• Students planning to take the CPA exam in Michigan must take ACC 546 .

Required Accounting Courses: 9 hours

• ACC 540 Corporate Financial Reporting  3 hrs
• ACC 567 Professional Auditing  3 hrs
• ACC 696 Accounting Theory, Research and Policy  3 hrs

Restricted Elective Accounting Courses: 9 hours

• ACC 510 Contemporary Accounting Information Systems  3 hrs
• ACC 511 Accounting Data Analytics and Emerging Technologies  3 hrs

      Choose one course from the following:

• ACC 541 Advanced Financial Accounting  3 hrs
• ACC 546 Government and Non-Profit Accounting  3 hrs
• ACC 550 Professional Internal Auditing  3 hrs
• ACC 560 Fraud Examination  3 hrs
• ACC 585 Income Tax Accounting II  3 hrs
• ACC 592 Special Topics  3 hrs
• ACC 642 Strategic Cost Management  3 hrs
• ACC 681 Special Topics  3 hrs
• ACC 699 Independent Study  3 hrs
• TAX 561 Federal Tax Research and Writing  3hrs
• TAX 574 Electronic Tax Preparation  3 hrs
• TAX 671 Advanced Federal Corporate Taxation  3 hrs
• TAX 673 Advanced Federal Partnership Taxation  3 hrs
• TAX 675 International Taxation  3 hrs

Restricted Electives: 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.