Accounting (BSBA)

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Undergraduate Catalog 2017-2018

Our Accounting Major Program, BSBA Degree

The Detroit Mercy Accounting Program develops professional accountants who transcend narrow functional boundaries and can fill a variety of roles in any organization. A Bachelor of Science in Business Administration with a major in Accounting prepares graduates for life's career not just the next job. Students are taught the accounting skills and analytical tools necessary to succeed in today's rapidly changing economic environment.

A student with a major in accounting can expect to have many doors open throughout his or her career. Graduates generally begin in entry-level accounting positions, but have also started their career in other areas. Accounting students may apply for any position open to business administration majors, so that an accounting major can be thought of as reaping the most flexibility in the long-run.

Upon completion of the 126-hour BSBA degree program with a major in accounting, a student is qualified to take the Uniform Certified Public Accounting (CPA) examination. To become licensed as a CPA in Michigan, the accountant must successfully pass the CPA exam, complete a total of 150-credit hours and meet experience and other requirements set by the Michigan Board of Accountancy. Complete information can be obtained on the state site.

A number of other professional certification programs are available to the accounting program graduate. Students may choose to pursue certifications in management accounting, financial management, internal auditing, or forensic accounting, for example. Most certifications, like CPA licensing, have education, examination, experience and continuing professional education requirements. Students are encouraged to consult with the faculty about career paths and certification.

The College reserves the right to add or delete course offerings and to redesign the program.

Accounting Major Courses (30 credits)*

* Students must have attained at least a 2.0 in accounting major courses by graduation.

ACC 2010 Principles of Accounting I
ACC 2020 Principles of Accounting II
ACC 3110 Intermediate Accounting I
ACC 3120 Intermediate Accounting II
ACC 3310 Cost Accounting Systems and Procedures
ACC 4130 Advanced Accounting **
ACC 4300 Federal Income Taxation I
ACC 4500 Accounting Information Systems
ACC 4510 Auditing
ACC Accounting Elective

** Satisfies international course requirement.

Business Core Courses (27 - 30 credits)*

* Students must have attained at least a 2.0 in business core courses by graduation.

BUS 1600 Business as a Profession ** (3 credits)
BUS 2310 Business Law (3 credits)
BUS 3110 Organizational Design and Structure (3 credits)
BUS 3120 Principles of Marketing (3 credits)
BUS 3130 Financial Management (3 credits)
BUS 3150 Quantitative Methods for Decision Making (3 credits)
BUS 3160 Control of Operations Management and Quality (3 credits)
BUS 3180 OB: Leadership and Teams with Diverse People (3 credits)
BUS 3190 Ethics, Business Leadership and Social Responsibility (3 credits)
BUS 4990 Strategic Policy and Management (3 credits)

** BUS 1600 is only required of freshman business students.

Business Supportive Courses (18 credits)

(Note: several courses also fulfill Detroit Mercy Core requirements)

ECN 2950 Microeconomic Principles (OB3A) (3 credits)
ECN 2960 Macroeconomic Principles (OB3C) (3 credits)
ENL 2040 Introduction to Business Writing (3 credits)
MTH 1110 Mathematical Analysis I (OB2A) (3 credits)
MTH 1120 Mathematical Analysis II (3 credits)
STA 2250 Statistics (3 credits)

University Core Curriculum Courses (39-51 credits)

*Applicable version of the core curriculum (old or new) is determined by student's start date at the University.

Old University Core Curriculum (for students Active prior to Fall 2017)

Objective 1 Communication Skills (1) 6 credits
Objective 2 Mathematical and Computer Skills (2) 6 credits
Objective 3 Scientific Literacy (3) 9 credits
Objective 4 Meaning and Value (4) 9 credits
Objective 5 Diverse Human Experience (5) 12 credits
Objective 6 Social Responsibility (6) 6 credits

(1) Students must complete CST 1010 and ENL 1310 (some students may also need ENL 1300).
(2) Students must complete CIS 1000, CIS 1020, or CIS 1030 and MTH 1110 (also a required supportive course).
(3) Students must complete one course in natural sciences (OB3B), ECN 2950 Microeconomic Principles, and ECN 2960 (both required supportive courses).
(4) Students must complete PHL 1000 (OB4A), one religious/Catholic studies course (OB4B) and another philosophy or religious/Catholic studies course (OB4C).
(5) Students must complete one course each in historical experiences (OB5A), literary experiences (OB5B), aesthetic experiences (OB5C), and comparative experiences (OB5D).
(6) Students must complete PHL 2010 (OB6A) and BUS 3190 (also a required business course).

Courses must have the Core Curriculum attribute noted above.

New University Core Curriculum (for students Active Fall 2017 & beyond)

Core Knowledge Area A: Communication Skills (1) - 6 credits
Core Knowledge Area B: Mathematics/Statistical Knowledge (2) - 6 credits
Core Knowledge Area C: Scientific Knowledge (3) - 6 credits
Core Knowledge Area D: Religious and Philosophical Knowledge (4) - 9 credits
Core Knowledge Area E: Essential Humanities (5) - 9 credits
Core Knowledge Area F: Ethics and Social Responsibility (6) - 3 credits
Core Integrating Theme 1: Reading, Writing, and Research across the Curriculum (7) - 3 credits
Core Integrating Theme 2: Critical Thinking (8) - 3 credits
Core Integrating Theme 3: Cultural Diversity - 3 credits
Core Integrating Theme 4: Human Difference - 3 credits
Core Integrating Theme 5: Personal Spiritual Development - 3 credits
Core Integrating Theme 6: Spirituality and Social Justice (9) - 3 credits

(1) Students must complete CST 1010 and ENL 1310 (some students may also need ENL 1300).

(2) Met with program requirements.

(3) Social Sciences requirement met by program requirements (ECN 2950 and ECN 2960). Students must also select one Physical Sciences course.

(4) Students must complete PHL 1000, one Religious Knowledge course, and one additional Philosophy or Religious Studies course.

(5) Students must complete one Historical Experiences course, one Literary Experiences course, and one Aesthetic Experiences course.

(6) Students must complete PHL 2010.

(7) Met with program requirement (ENL 2040).

(8) Met with program requirement (BUS 2310).

(9) Met with program requirement (BUS 3190).

Courses must have the Core Curriculum attribute noted above.

Transfer Students

Transfer students entering Detroit Mercy starting in Fall 2017 through Summer 2021 have the option to select either the old Detroit Mercy Core Curriculum or the new Detroit Mercy Core Curriculum. Students elect their chosen version of the Core Curriculum by submitting the Transfer Student Core Curriculum Selection Form. Students who started at the University prior to Fall 2017 are not eligible to change their core curriculum version and must follow the core curriculum in the Catalog they were admitted to.

Honors Students

Contact an advisor in the University Honors Program for specific requirements.

Electives (6 - 9 credits)

Students may select from courses offered at Detroit Mercy.

Accounting Major - Suggested Plan of Study #1

Suggested Plan of Study under the Old Core Curriculum

First Year Term I (15 credit hours)

ACC 2010 Principles of Accounting I (3 credits)
BUS 1600 Business as a Profession * (3 credits)
CIS 1000 Introduction to Computers (3 credits)
ENL 1300 College Writing (3 credits)
MTH 1110 Mathematical Analysis I (3 credits)

* BUS 1600 is only required of freshman. This class is replaced with a general elective course for other students.

First Year Term II (15 credit hours)

ACC 2020 Principles of Accounting II (3 credits)
ENL 1310 Academic Writing (3 credits)
MTH 1120 Mathematical Analysis II (3 credits)
PHL 1000 Introduction to Philosophy (3 credits)
OB4B Religious or Catholic Studies Core Course (3 credits)

Second Year Term I (15 credits)

ACC 3110 Intermediate Accounting I (3 credits)
BUS 2310 Business Law I (3 credits)
CST 1010 Fundamentals of Speech (3 credits)
ECN 2950 Microeconomic Principles (3 credits)
PHL 2010 Foundations of Ethics (3 credits)

Second Year Term II (15 credit hours)

ACC 3120 Intermediate Accounting II (3 credits)
ECN 2960 Macroeconomic Principles (3 credits)
ENL 2040 Introduction to Business Writing (3 credits)
STA 2250 Statistics (3 credits)
ENL Lit: OB5B Literary Experiences Core Course (3 credits)

Third Year Term I (18 credit hours)

ACC 3310 Cost Accounting Systems and Procedures (3 credits)
BUS 3110 Organizational Design and Structure (3 credits)
BUS 3120 Principles of Marketing (3 credits)
Upper level accounting elective course (3 credits)
Various: OB5D Comparative Experiences Core Course (3 credits)
Various: Undergraduate Elective (3 credits)

Third Year Term II (15 credit hours)

ACC 4500 Accounting Information Systems (3 credits)
ACC Accounting Elective (3 credits)
BUS 3130 Financial Management (3 credits)
BUS 3150 Quantitative Methods for Decision-Making (3 credits)
Various: OB5C Aesthetics Experiences Core Course (3 credits)

Fourth Year Term I (18 credit hours)

ACC 4130 Advanced Accounting (3 credits)
ACC 4300 Federal Income Taxation I (3 credits)
BUS 3160 Control of Operations Management and Quality (3 credits)
BUS 3190 Ethics, Business Leadership and Social Responsibility (3 credits)
Various: OB3b Natural Science Core Course (3 credits)
HIS OB5A Historical Experiences Core Course (3 credits)

Fourth Year Term II (15 credit hours)

ACC 4510 Auditing (3 credits)
BUS 3180 OB: Leadership and Teams with Diverse People (3 credits)
BUS 4990 Strategic Policy and Management (3 credits)
PHL, RELS, CAS: OB4C Philosophy, Religious or Catholic Studies Core Course (3 credits)
Various: Undergraduate Elective (3 credits)

Suggested Plan of Study under the New Core Curriculum

First Year Term I (15 credit hours)

ACC 2010 Principles of Accounting I (3 credits)
BUS 1600 Business as a Profession * (3 credits)
Physical Sciences Core Course (3 credits)
ENL 1300 College Writing (3 credits)
MTH 1110 Mathematical Analysis I (3 credits)

* BUS 1600 is only required of freshman. This class is replaced with a general elective course for other students.

First Year Term II (15 credit hours)

ACC 2020 Principles of Accounting II (3 credits)
ENL 1310 Academic Writing (3 credits)
MTH 1120 Mathematical Analysis II (3 credits)
PHL 1000 Introduction to Philosophy (3 credits)
Religious Knowledge Core Course (3 credits)

Second Year Term I (15 credits)

ACC 3110 Intermediate Accounting I (3 credits)
BUS 2310 Business Law I (3 credits)
CST 1010 Fundamentals of Speech (3 credits)
ECN 2950 Microeconomic Principles (3 credits)
PHL 2010 Foundations of Ethics (3 credits)

Second Year Term II (15 credit hours)

ACC 3120 Intermediate Accounting II (3 credits)
ECN 2960 Macroeconomic Principles (3 credits)
ENL 2040 Introduction to Business Writing (3 credits)
STA 2250 Statistics (3 credits)
Literary Experiences Core Course (3 credits)

Third Year Term I (18 credit hours)

ACC 3310 Cost Accounting Systems and Procedures (3 credits)
BUS 3110 Organizational Design and Structure (3 credits)
BUS 3120 Principles of Marketing (3 credits)
Upper level accounting elective course (3 credits)
Integrating Theme Core Course (3 credits)
Various: Undergraduate Elective (3 credits)

Third Year Term II (15 credit hours)

ACC 4500 Accounting Information Systems (3 credits)
ACC Accounting Elective (3 credits)
BUS 3130 Financial Management (3 credits)
BUS 3150 Quantitative Methods for Decision-Making (3 credits)
Aesthetics Experiences Core Course (3 credits)

Fourth Year Term I (18 credit hours)

ACC 4130 Advanced Accounting (3 credits)
ACC 4300 Federal Income Taxation I (3 credits)
BUS 3160 Control of Operations Management and Quality (3 credits)
BUS 3190 Ethics, Business Leadership and Social Responsibility (3 credits)
Integrating Theme Core Course (3 credits)
Historical Experiences Core Course (3 credits)

Fourth Year Term II (15 credit hours)

ACC 4510 Auditing (3 credits)
BUS 3180 OB: Leadership and Teams with Diverse People (3 credits)
BUS 4990 Strategic Policy and Management (3 credits)
Philosophy or Religious Studies Core Course (3 credits)
Various: Undergraduate Elective (3 credits)

Accounting Major - Suggested Plan of Study #2

This alternative plan of study may be selected by accounting majors. It can be used if a student started in the Business Administration Major and wishes to switch to the Accounting Major. Ideally, the change in major should be decided prior to the start of the student's junior year.

Suggested Plan of Study under the Old Core Curriculum

First Year Term I (15 credit hours)

BUS 1600 Business as a Profession * (3 credits)
CIS 1000 Introduction to Computers (3 credits)
ENL 1300 College Writing (3 credits)
MTH 1110 Mathematical Analysis I (3 credits)
PHL 1000 Introduction to Philosophy (3 credits)

* BUS 1600 is only required of freshman. This class is replaced with a general elective course for other students.

First Year Term II (15 credit hours)

ENL 1310 Academic Writing (3 credits)
MTH 1120 Mathematical Analysis II (3 credits)
PHL 2010 Foundations of Ethics (3 credits)
Various: OB3B Natural Science Core Course (3 credits)
OB4B Religious or Catholic Studies Core Course (3 credits)

Second Year Term I (15 credits)

ACC 2010 Principles of Accounting I (3 credits)
BUS 2310 Business Law I (3 credits)
CST 1010 Fundamentals of Speech (3 credits)
ECN 2950 Microeconomic Principles (3 credits)
STA 2250 Statistics (3 credits)

Second Year Term II (15 credit hours)

ACC 2020 Principles of Accounting II (3 credits)
ECN 2960 Macroeconomic Principles (3 credits)
ENL 2040 Introduction to Business Writing (3 credits)
ENL Lit: OB5B Literary Experiences Core Course (3 credits)
Various: OB5C Aesthetics Experiences Core Course (3 credits)

Third Year Term I (18 credit hours)

ACC 3110 Intermediate Accounting I (3 credits)
ACC 3310 Cost Accounting Systems and Procedures (3 credits)
BUS 3110 Organizational Design and Structure (3 credits)
BUS 3120 Principles of Marketing (3 credits)
Upper level accounting elective course (3 credits)
PHL, RELS, CAS: OB4C Philosophy, Religious or Catholic Studies Core Course (3 credits)

Third Year Term II (15 credit hours)

ACC 3120 Intermediate Accounting II (3 credits)
ACC 4500 Accounting Information Systems (3 credits)
BUS 3130 Financial Management (3 credits)
BUS 3150 Quantitative Methods for Decision-Making (3 credits)
Various: Undergraduate Elective (3 credits)

Fourth Year Term I (18 credit hours)

ACC 4130 Advanced Accounting (3 credits)
ACC 4300 Federal Income Taxation I (3 credits)
BUS 3160 Control of Operations Management and Quality (3 credits)
BUS 3190 Ethics, Business Leadership and Social Responsibility (3 credits)
HIS OB5A Historical Experiences Core Course (3 credits)
Various: Undergraduate Elective (3 credits)

Fourth Year Term II (15 credit hours)

ACC 4510 Auditing (3 credits)
ACC Accounting Elective (3 credits)
BUS 3180 OB: Leadership and Teams with Diverse People (3 credits)
BUS 4990 Strategic Policy and Management (3 credits)
Philosophy or Religious Studies Core Course (3 credits)

Suggested Plan of Study under the New Core Curriculum

First Year Term I (15 credit hours)

BUS 1600 Business as a Profession * (3 credits)
Physical Sciences Core Course (3 credits)
ENL 1300 College Writing (3 credits)
MTH 1110 Mathematical Analysis I (3 credits)
PHL 1000 Introduction to Philosophy (3 credits)

* BUS 1600 is only required of freshman. This class is replaced with a general elective course for other students.

First Year Term II (15 credit hours)

ENL 1310 Academic Writing (3 credits)
MTH 1120 Mathematical Analysis II (3 credits)
PHL 2010 Foundations of Ethics (3 credits)
Integrating Theme Core Course (3 credits)
Religious Knowledge Core Course (3 credits)

Second Year Term I (15 credits)

ACC 2010 Principles of Accounting I (3 credits)
BUS 2310 Business Law I (3 credits)
CST 1010 Fundamentals of Speech (3 credits)
ECN 2950 Microeconomic Principles (3 credits)
STA 2250 Statistics (3 credits)

Second Year Term II (15 credit hours)

ACC 2020 Principles of Accounting II (3 credits)
ECN 2960 Macroeconomic Principles (3 credits)
ENL 2040 Introduction to Business Writing (3 credits)
ENL Lit (3 credits)
Literary Experiences Core Course (3 credits)
Aesthetics Experiences Core Course (3 credits)

Third Year Term I (18 credit hours)

ACC 3110 Intermediate Accounting I (3 credits)
ACC 3310 Cost Accounting Systems and Procedures (3 credits)
BUS 3110 Organizational Design and Structure (3 credits)
BUS 3120 Principles of Marketing (3 credits)
Upper level accounting elective course (3 credits)
Integrating Theme Core Course (3 credits)

Third Year Term II (15 credit hours)

ACC 3120 Intermediate Accounting II (3 credits)
ACC 4500 Accounting Information Systems (3 credits)
BUS 3130 Financial Management (3 credits)
BUS 3150 Quantitative Methods for Decision-Making (3 credits)
Various: Undergraduate Elective (3 credits)

Fourth Year Term I (18 credit hours)

ACC 4130 Advanced Accounting (3 credits)
ACC 4300 Federal Income Taxation I (3 credits)
BUS 3160 Control of Operations Management and Quality (3 credits)
BUS 3190 Ethics, Business Leadership and Social Responsibility (3 credits)
Historical Experiences Core Course (3 credits)
Various: Undergraduate Elective (3 credits)

Fourth Year Term II (15 credit hours)

ACC 4510 Auditing (3 credits)
ACC Accounting Elective (3 credits)
BUS 3180 OB: Leadership and Teams with Diverse People (3 credits)
BUS 4990 Strategic Policy and Management (3 credits)
Philosophy or Religious Studies Core Course (3 credits)

Experiential Education

Students in the four-year accounting program may participate in an experiential education program by completing internship or co-operative education assignments. These are generally completed during the summers after the junior and senior years. A mentor from the voluntary alumni mentoring program will assist and guide each student in career planning and development. This mentoring will supplement the academic advising provided by the College of Business Administration and the many services provided by the University's Career Education Center. In recent assignments, students have worked with Chrysler, Deloitte & Touche, DTE, Ernst & Young, Ford, Plante Moran, Quicken Loans, and other firms.

Program Contact Information

College of Business Administration
六九色堂
4001 W. McNichols Road
Detroit, MI 48221-3038

Location: Commerce and Finance, CF 112, McNichols Campus
Telephone: (313) 993-1202
Fax: (313) 993-1673
Email: petersea@udmercy.edu

Dean, College of Business Administration : Dr. Joseph Eisenhauer
Telephone: (313) 993-1204
Email: joseph.eisenhauer@udmercy.edu
Office: Commerce and Finance, CF 122

Assistant Dean of Academic Affairs : Dr. Leonard Kloft
Telephone: (313) 993-1200
Email: leonard.kloft@udmercy.edu
Office: Commerce and Finance, CF 109

Director of Undergraduate Business Programs : Mr. Evan A. Peterson
Telephone: (313) 993-1202
Email: petersea@udmercy.edu
Office: Commerce and Finance, CF 215

Director of Graduate Business Programs : Dr. Omid Sabbaghi
Telephone: (313) 993-1172
Email: omid.sabbaghi@udmercy.edu
Office: Commerce and Finance, CF 143

Coordinator of Student Services: Ms. Carrol Parris
Telephone: (313) 993-1203
Email: carrol.parris@udmercy.edu
Office: Commerce and Finance, CF 114

Accounting Discipline Coordinator : Dr. Jeanne M. David
Telephone: (313) 993-3325
Email: jeanne.david@udmercy.edu
Office: Commerce and Finance, CF 225

Decision Sciences Discipline Coordinator : Dr. Gregory W. Ulferts
Telephone: (313) 993-1219
Email: ulfertgw@udmercy.edu
Office: Commerce and Finance, CF 143

Finance Discipline Coordinator : Dr. Suk Kim
Telephone: (313) 993-1264
Email: kimsuk@udmercy.edu
Office: Commerce and Finance, CF 244

Management Discipline Coordinator : Dr. Lawrence Zeff
Telephone: (313) 993-1179
Email: zeffl@udmercy.edu
Office: Commerce and Finance, CF 218

Marketing Discipline Coordinator : Dr. Ram Kesavan
Telephone: (313) 993-1115
Email: kesavar@udmercy.edu
Office: Commerce and Finance, CF 204

Office Manager : Ms. Wendy Marshall
Telephone: (313) 993-1200
Email: marshawl@udmercy.edu
Office: Commerce and Finance, CF 112