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)
www.accfin.emich.edu
Dr. Susan C. Kattelus
Department Head
525 Gary M. Owen Building
734.487.3320
Susan.Kattelus@emich.edu
Dr. Ed Etter
M.S.A. Program Director
509 Gary M. Owen Building
734-487-6819
Ed.Etter@emich.edu
Program Overview
Eastern Michigan University’s graduate program in accounting provides an in-depth understanding of the
theoretical and practical concepts of accounting. Several areas of concentration are available. The
program also offers the opportunity to relate accounting topics to other disciplines as you develop the
broad base of knowledge necessary to create and use accounting information systems. The MSA program
prepares you to move into upper-management levels rapidly. In recent years, accounting has grown in
complexity as the activities and responsibilities associated with the business environment have become
more complicated. In response, many states, including Michigan, have established higher standards for
certified public accountant examination eligibility. Upon completion of the M.S.A. program, one year of
professional experience is required for obtaining a CPA license. In addition to financial accounting,
possible career choices include; accounting system design, information systems, auditing, managerial and
governmental and nonprofit accounting, and academia.
Faculty
As a graduate student, you will study with many full-time faculty who are dedicated to teaching and who
regularly participate in academic and professional activities. You will have hands-on learning
opportunities with faculty who possess real-world experience and professional credentials. Our faculty
publish in international, national and regional refereed academic and professional journals; advise and
consult with professional, business, manufacturing and service organizations, and also provide training
and consulting services to numerous area businesses. They bring current techniques and up-to-date
practices in the field to you through instruction and active involvement in the life of the campus and
community. As professors, they provide innovative leadership in curriculum development, team-building
and communication.
Facilities
The Gary M. Owen College of Business Building, completed in 1990, is a 122,000 square-foot, state-ofthe-art facility. It includes classrooms, computer labs, seminar rooms, departmental and faculty offices,
and behavioral labs that simulate a typical business environment. The microcomputer laboratory is
equipped with IBM PC-compatible and Macintosh computers and laser printers. The lab also has Alpha
terminals for accessing the University’s mainframe. All faculty members are accessible through E-mail
and linked to the Internet.
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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
• 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 student and, to a
more limited extent, to EMU alumni. CSC maintains a satellite office in 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 IAME
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
Degree admission requires a GMAT of 500 or higher
Undergraduate GPA of 3.0 or higher
Conditional Admission
Students who do not meeting these criteria may be considered for conditional admission.
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Applying for Admission
Deadlines
Fall
Winter
Spring
Summer
Domestic Student
February 1
September 1
September 1
September 1
International Students
February 1
September 1
September 1
September 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 Website:
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
Course Requirements:
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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
Economics: Principles & Institutions (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) **
Three Non-Accounting College of Business graduate level courses (9 credits total) ***
Three Accounting courses- see suggested tracks below (9 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)
* 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)
Tax & Financial Planning
ACC 585 Business Tax Planning (3)
ACC 584 Tax Methods, Practice & Problems (3)
ACC 672 Investment & Tax financial Planning (3)
Financial & Professional Services
ACC 541 Advanced Financial Accounting (3)
ACC 546 Public & Nonprofit Sector Accounting (3)
ACC 511 Accounting for e-Commerce (3)
* Is an additional requirement for the AIS Track
**If the undergraduate version was taken (ACC 341 & ACC 344 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.
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