Requirements

To earn both the M.B.A. and M.S.A. degrees, students must successfully complete a minimum of 54 total credits. Students lacking a sufficient accounting background may be required to complete additional foundation courses. The joint degree program may confer diplomas either sequentially or simultaneously, depending on the student’s preference and academic progress. All coursework must be completed in accordance with the regulations of the Graduate School and the Mike Ilitch School of Business governing graduate scholarship and degrees. Review more detailed information about the joint M.B.A./M.S.A. requirements in the Graduate Bulletin.

Joint M.B.A./M.S.A. curriculum 

Foundation courses 

All foundation requirements for M.B.A./M.S.A. students are the same as foundation requirements for M.B.A. program. A cumulative grade point average of 3.0 (B) is necessary for foundation courses. No individual grade below 2.0 (C) is acceptable. Foundation courses for the M.B.A. program are: 

• ACC 7100: Financial Accounting for Decision Making* (3)

• ACC 7120 Introduction to Taxation: Individuals (Tax Concentration Only)* (3)

• BA 6000 Introduction to Accounting and Financial Reporting* (3)

• BA 7000 Managerial Accounting* (3)

*Courses may be waived.

Core courses 

The M.B.A./M.S.A. core comprises a minimum of 54 credit hours, which must include each of the courses listed below under both the M.B.A. and M.S.A. requirements. If equivalent undergraduate or graduate courses have been completed within the preceding three years with a GPA of 3.0 or above, an advanced course in accounting may be substituted for those core courses. Another 7000-level ACC course should replace any core courses needing substitution. Core courses may require additional business prerequisites. 

M.B.A. program requirements 

The traditional (or online) M.B.A. program requires a minimum of 36 credit hours, or 12 courses, in addition to the completion of any required foundation courses. Core and elective courses are listed below. 

Core requirements (27 credit hours - 9 courses) 

• BA 7000: Managerial Accounting 

• BA 7010: Global Operations & Supply Chain Management 

• BA 7020: Corporate Financial Management 

• BA 7030: Business Analytics 

• BA 7040: Managing Organizational Behavior 

• BA 7050: Marketing Strategy 

• BA 7060: Understanding Emerging Technologies 

• BA 7070: Social Perspectives on the Business Enterprise 

• BA 7080: Strategic Management 

M.B.A./M.S.A. financial accounting concentration electives (9 credits) 

To complete the financial accounting M.B.A. concentration, students must complete the following course: 

•  ACC 7100: Financial Accounting for Decision Making (3)

 and at least two of the following courses: 

• ACC 7115: Financial Statement Analysis (3)

• ACC 7145: Accounting Systems: Design and Controls (3)

• ACC 7180: Auditing (3)

• ACC 7188: Governmental and Not-for-Profit Accounting (3)

• ACC 7120: Introduction to Taxation: Individuals (3)

M.S.A. program requirements (18 credits) 

To earn the M.S.A. degree, the students must take at least 18 credits from courses offered by the M.S.A. program (including capstone course ACC 7998). The joint degree program may confer diplomas either sequentially or simultaneously, depending on the student's preference and academic progress. The program does not require a thesis. 

A cumulative grade point average of 3.0 or higher is required for graduation. 

Graduation requirements 

To earn both the M.B.A. and M.S.A. degrees, students must successfully complete a minimum of 54 total credits. Students lacking a sufficient accounting background may be required to complete additional foundation courses. 

A total of 12 credits from the below list may be applied to both programs, significantly reducing the number of credits were each degree pursued separately: 

• BA 7000: Managerial Accounting (3 credits) 

• ACC 7100: Financial Accounting for Decision Making (3 credits) 

• ACC 7120: Introduction to Taxation: Individuals (3 credits) 

• ACC 7180: Auditing (3 credits) 

• ACC 7145: Accounting Systems: Design and Control (3 credits) 

• ACC 7188: Governmental and Not-for-Profit Accounting (3 credits) 

CPA exam requirements 

According to Michigan law, CPA candidates must meet the following education requirements (MICPA as of September 8, 2023). 

General business coursework requires 24 credit hours in the following subjects: business law, marketing, management, business communications, and economics. 

In addition, CPA candidates must complete 24 credit hours in the following accounting areas: 

•  Auditing 

•  Financial accounting and accounting theory 

•  Managerial accounting, including cost accounting 

•  Accounting systems and controls 

•  Taxation 

•  Governmental/fund accounting