EASTERN
M I C H I G A N
U N I V E R S I T Y
Master of Science in Accounting (MSA)
Dr. Phil Lewis
MSA Program Director
Department of Accounting and Finance
423 Owen; Ypsilanti, MI 48197
Phil.lewis@emich.edu
734.487.6817
Fax: 734.482.0806
Faculty Advisors:
Daniel.Brickner@emich.edu
Howard.Bunsis@emich.edu
Lois.Mahoney@emich.edu
Gary.McCombs@emich.edu
Bwadding@emich.edu Dr. Barbara Ross
Contact information for these advisors is available at www.accfin.emich.edu
Program Overview The mission of this 30 credit hour graduate program is to develop the
knowledge, skills, and attitudes required to successfully enter the public accounting profession,
as well as high level accounting positions in other industries. Students receive a balanced broadbased business education and in-depth understanding of the theoretical and practical concepts of
accounting. Educational objectives are based on those articulated by the American Institute of
Certified Public Accountants (AICPA) Core Competency Framework.
Students may follow one of these four tracks in the program: Financial and Professional
Services, Accounting Information Systems, Tax & Financial Planning, or Internal Auditing.
Graduates will be prepared for careers as public accountants, chief financial officers, accounting
managers, internal and external auditors, tax accountants and managers, information systems
analysts, controllers, consultants, among others. Successful graduates meet the educational
requirements to take professional certification exams, such as a certified public accountant
(CPAs licensed by states), information systems auditor (CISA from ISACA), and certified
internal auditor (CIA from the IIA), among others. This program serves a diverse group of
students from southeastern Michigan, the Midwest, and foreign countries. A six course
foundation is provide for students who do not have a business or accounting undergraduate
degree.
Faculty You will study with full-time faculty who are dedicated to teaching and who regularly
participate in academic and professional activities. You will have hands-on learning
opportunities in small-sized classes with faculty who possess real-world experience and
professional credentials. Our faculty publish in international, national and regional refereed
academic and professional journals, as well as consult with professional, business, manufacturing
and service organizations. Our professors use innovative instructional strategies to develop
strong accounting knowledge, written and oral communication skills, and leadership and
teamwork skills. View their bios and contact information at www.accfin.emich.edu/faculty.html
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Facilities The Gary M. Owen College of Business Building, completed in 1990, is a 122,000
square-foot, state-of-the-art wireless facility. It includes classrooms, computer labs, seminar
rooms, departmental and faculty offices, and behavioral labs that simulate a typical business
environment. The computer laboratory is equipped with Windows-based computers and laser
printers. All faculty members are accessible through E-mail and linked to the Internet.
Financing Your Education For information about your eligibility for College Work Study
and Loans, contact the Office of Financial Aid: Office of Financial Aid; Eastern Michigan
University; 403 Pierce Hall; Ypsilanti, Michigan 48197. Phone: 734.487.0455 & Fax:
734.487.1484 www.emich.edu/finaid
• For information about College Work Study Graduate Assistantships, University Fellowships,
Scholarships, and Minority Graduate Assistantships, contact the Graduate School: The
Graduate School; Eastern Michigan University; Starkweather Hall; Ypsilanti, Michigan 48197.
Phone: 734.487.0042 & Fax: 734.487.0050
Placement The Career Services Center (CSC) provides a centralized service to help you plan
your career, develop job search skills and secure a job upon graduation. Services are available to
all enrolled students and to EMU alumni. CSC maintains a newly renovated satellite office on
the second floor of the College of Business building, which serves EMU students majoring in
business. The staff will help you secure job interviews, cooperative education positions and
internships. For more information visit http://career.emich.edu/
Admission Criteria The College of Business is fully accredited by AACSB—The
Association to Advance Collegiate Schools of Business. Students seeking admission must have
GMAT and GPA scores consistent with AACSB (International Association of Management
Education) requirements. Eastern Michigan University is fully accredited by the North Central
Association of Colleges and Secondary Schools. Admission is granted to graduates of regionally
accredited colleges and universities whose grades and GMAT scores indicate an aptitude for
advanced study in accounting.
Degree admission requires a GMAT of 500 or higher and undergraduate GPA of 3.0 or higher.
Applications of students who meet one but not the other of these criteria may be reviewed for
special consideration.
International Students For important information, see the Office of International Students
at www.emich.edu/ois
Student Organizations Participation in student organizations benefit students in many
ways—understanding the profession through guest speakers, networking with faculty and student
colleagues, meeting recruiters, among others. Accounting students are members of Beta Alpha
Psi, National Association of Black Accountants (NABA), and student chapters of the Institute of
Internal Auditors (IIA), the Institute of Management Accountants (IMA) and the Information
Systems Audit and Control Association (ISACA). For more information, see
www.accfin.emich.edu/studentorganizations.html
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Applying for Admission
Deadlines
Fall
Winter
Spring
Summer
Domestic Student
February 1
September 1
February 1
February 1
International Students
February 1
September 1
February 1
February 1
*If the date falls on a weekend or holiday, the deadline is the next business day thereafter. The University reserves
the right to revise deadlines without notice. Applications submitted after above deadlines may still be considered if
space available.
Application Process
To apply for admission to the M.S.A. Program:
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Complete and submit the application for graduate study, or apply online at
www.emich.edu/admissions.
Pay the nonrefundable $35 for mailed applications, $25 for online applications and
applications submitted to the admissions office in person
Submit official transcripts with degrees posted from all undergraduate and graduate
institutions attended. Transcripts must be received in a sealed envelope directly from the
institution. Transcripts from international institutions must be translated into English.
You must have a cumulative grade point average of 3.0.
Complete the Graduate Management Admission Test (GMAT) with a score of 500 or
higher. Call 1.800.GMAT.NOW for more information or to obtain a bulletin.
Applicants whose native language is not English must demonstrate English language
proficiency by submitting official test scores for the TOEFL/TWE or MELAB tests.
Minimum scores for unconditional degree admission of the TOEFL is 213. More
information is available from the Office of Admissions or its Web site:
www.emich.edu/public.admissions/admissions.html
If you are an international student on a F-1 visa, complete the Financial Statement for
International Applicants, http://www.emich.edu/admissions/forms/FINR.pdf.
In rare cases, exceptional applicants who do not fully meet the basic admission
requirements may be considered for admission on a conditional basis.
Apply online or mail your application and all required documents to:
Graduate Admissions
P.O. Box 970
Ypsilanti, Michigan 48197
Note: All documents and supporting data required for admission become the property of the University and
will not be returned to the applicant
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Course Requirements:
Foundation/Prerequisite Courses: 18 credit hour maximum (21 credit hours for AIS Track*)
Students must complete course work in each of the following foundation areas unless they have
satisfactorily completed the undergraduate equivalent.
Foundation Courses:
DS 265
Business Statistics (3)
ECON 500
Foundations of Economic Analysis (3)
ACC 501
Accounting Principles (3)
ACC 340
Intermediate Accounting (3)
ACC 342
Managerial Cost Accounting (3)
ACC 356
Accounting Information Systems (3)
IS 380
Introduction to Databases (3)*
Core Courses: 30 credit hours
The M.S.A. requires a minimum of 30 hours in addition to any foundation or prerequisite course
requirements. Courses are to be taken only after completing the Foundation Courses. The program
consists of the following:
Required Core:
ACC 540
Corporate Financial Reporting (3) **
ACC 544
Taxation of Entities (3) **
Two non-Accounting College of Business graduate level courses (6 credits total) ***
Four 500 or 600 level Accounting courses- see suggested tracks below (12 credits total) ***
ACC 567
Professional Auditing **
ACC 696
Accounting Theory, Research & Policy (3)
or ACC 656 Accounting, Information Technology & Research (3)
Suggested M.S.A. Tracks:
Accounting Information Systems
ACC 548 Information Systems Audit & Control (3)
ACC 510 Enterprise Systems (3)
ACC 511 Accounting for e-commerce (3)
See advisor for 4th ACC course
* IS 380 is an additional Foundation Course for the
AIS Track
Internal Auditing
ACC 548 Information Systems Audit & Control (3)
ACC 642 Strategic Cost Management (3)
ACC 560 Fraud Examination (3)
ACC 510 Enterprise Systems (3) –orACC 511 Accounting for e-commerce (3)
Tax & Financial Planning
ACC 584 Tax Methods, Practice & Problems (3)
ACC 585 Business Tax Planning (3)
ACC 672 Investment & Tax financial Planning (3)
ACC 675 International Accounting & Taxation (3)
Financial & Professional Services
ACC 511 Accounting for e-Commerce (3)
ACC 541 Advanced Financial Accounting (3)
ACC 546 Public & Nonprofit Sector Accounting (3)
ACC 585 Business Tax Planning (3)
* Is an additional requirement for the AIS Track
**If the undergraduate version was taken (ACC 341, ACC 344, and ACC 445 respectively), students
cannot get credit for these courses and should substitute a graduate level ACC course.
*** See one of the Accounting MSA advisors for approval of courses in these areas before you take
the courses. A track is not required.
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