会计专业有哪些先修课程-新东方前途出国

美国的会计硕士项目对于申请者的背景要求五花八门，简单看可以分成三类，第一类必需是会计学背景，第二类是否是会计学背景均可，有少量先修课要求，第三类必需不能是会计学本科背景。咱们今天把美国排名前50名中有会计学硕士项目的学校一一解析，文章很长，需有耐心。

 

1. Washington University in St. Louis Master of Accounting

    　　华盛顿大学圣路易斯分校 综合排名12

    　　学校要求如下：

    　　While there are no specific accounting course prerequisites for admission to the MACC program, most applicants will have completed Principles of Financial Accounting, Principles of Managerial Accounting, and perhaps other more advanced accounting courses prior to entering their MACC studies.

    　　Students who have not previously taken accounting course work would be required to come to Washington University in August to take preliminary course work prior to the start of the regular academic year. These preliminary courses are in addition to the 33 hours of graduate-level course work required for the MACC degree.

    　　简单说，有先修课要求，但如果没有达到，也可到校在上，只不过要另交钱。

 

    　　2.Vanderbilt University (TN) Master of Accountancy

    　　范德堡大学 综合排名19

    　　Students entering the MAcc program need to have demonstrated strong academic performance in prior university studies. Students must have completed introductory courses in financial accounting, managerial accounting, statistics and microeconomics from an accredited school, with a grade of B or better.

    　　有先修课要求，而且成绩还得好，至少B以上。

     

    　　3.University of Notre Dame (IN) Master of Science in Accountancy

    　　圣母大学 综合排名20

    　　The following prerequisite coursework is required by applicants to the program:

    　　Accounting:

    　　· Accounting & Accountancy I(Financial Accounting)

    　　· Accounting & Accounting II(Managerial Accounting)

    　　· Measurement and Disclosure I(Intermediate Accounting I)

    　　· Measurement and Disclosure II(Intermediate Accounting II)

    　　· Strategic Cost Management (Cost Accounting)

    　　· Audit & Assurance Services

    　　· Federal Taxation

    　　OTHER: (Introductory Level)

    　　· Finance

    　　· Management

    　　· Marketing

    　　· Macroeconomics

    　　· Microeconomics

    　　· Information Technology / Computer Science

    　　· Statistics

    　　超级多先修课要求，不一一赘述，而且这个项目还喜欢招中国有名校背景的学生，慎选。  

 

    　　4. University of Virginia (VA) Master of Science in Accounting

    　　弗吉尼亚大学 综合排名24

    　　A strong basic foundation in accounting as indicated by completion of the following prerequisite coursework:

    　　Financial Accounting

    　　Managerial Accounting

    　　Intermediate Accounting I

    　　Intermediate Accounting II

    　　U.S. Federal Taxation Auditing

    　　有先修课程要求，而且你会注意到有美国联邦税务审计课程的要求，但金老师之前也有学生没有修过这门课被录取的，可以跟学校争取免除。

     

    　　5. University of Michigan—Ann Arbor Master of Accounting

    　　密歇根大学安娜堡分校 综合排名25

    　　Candidates are required to satisfy three equivalent of each of the following six prerequisite courses at an accredited four-year University. To have your application reviewed, you must have earned grades of "C" or better in at least five of the following six courses.

    　　· Principles of Financial Accounting

    　　· Principles of Managerial Accounting

    　　· Intermediate Financial Accounting

    　　· Intermediate Cost Accounting

    　　· Principles of Microeconomics

    　　· Statistics (300 - 400 level)

    　　有先修课要求，还有成绩要求，作为美国会计最牛的学校之一，金老师认为6门课中5门以上拿到C的要求真的很低。

    　　6. University of Southern California Master of Accounting

    　　南加州大学 综合排名 27

    　　Coursework Requirements

    　　Summer Applicants:

    　　The following courses must be completed or in progress at the time of application submission

    　　· Introduction to Financial Accounting

    　　· Micro or Macroeconomics

    　　· Statistics (business preferred)

    　　We recommend these courses are taken at your 4-year university or a university extension program. We do not recommend community college classes or online classes.

    　　Fall Applicants:

    　　As a fall applicant, the following courses must be completed or in progress at the time of application submission:

    　　· Introduction to Financial Accounting

    　　· Micro or Macroeconomics

    　　· Statistics (business preferred)

    　　· Intermediate Accounting I

    　　· Intermediate Accounting II

    　　· Cost or Managerial Accounting

    　　· U.S. Federal or Corporate Taxation

    　　In addition, we prefer and recommend the following courses:

    　　· Auditing*

    　　· Advanced Accounting*

    　　· Corporate Finance*

    　　*Extra units may be added to your degree if you don't have these courses.

    　　一定要注意南加州大学有两个开学季，夏季和秋季，录取要求的先修课是截然不同的。

 

    　　7. University of North Carolina—Chapel Hill Master of Accounting

    　　北卡罗莱纳大学教堂山分校 综合排名28

    　　A One-Year Graduate Accounting Program

    　　for Non-Accounting Majors

    　　The Master of Accounting Program at UNC's Kenan-Flagler Business School is designed for people with little to no previous accounting education.

    　　Applicants may not have more than 12.0 credits of accounting to enter the program. This requirement is a reflection of the way the curriculum is structured. You will find that different programs across the U.S. are structured in various ways.

    　　Generally speaking, any course with Accounting, Tax, Audit, or Financial Reporting in the title will count toward this limit.

    　　这是一个神奇的项目，专门开设给非会计背景的同学，如果你已经是会计背景了，并且会计学相关学分超过12个，对不起，你就不能被录取。

 

    　　8. Wake Forest University Master of Accounting

    　　维克森林大学 综合排名30

    　　Students who enter the program do not have topossess an accounting background. However, students without an accounting background are required to successfully complete the following prerequisite courses prior to enrollment (all prerequisite courses must be completed at WFU and are offered in the summer):

    　　· Principles of Financial Accounting (offered in a miniterm during the second half of May)

    　　· Intermediate Accounting I (offered in the Summer session)

    　　· Intermediate Accounting II and Introductory Tax (offered in the Summer II session)

    　　In addition, the following undergraduate courses are required to be taken as pre- orco-requisites:

    　　· Principles of Finance (offered in the Summer I, Fall and Spring sessions)

    　　· Principles of Managerial Accounting (offered in the Summer II, Fall and Spring sessions)

    　　说的很好，没有先修课程只要夏天提前到学校去学就可以了，但是看看这些课程吧，一个夏天怎么可能学完，所谓不对会计背景有硬性要求只是个传说。并且这个项目国际生比例很低，竞争相当激烈，金老师送去的几个学生GMAT都在740以上。

     

    　　9. Lehigh University (PA) MS Accounting and Information Analysis

    　　里海大学 综合排名31

    　　Students who did not major in accounting, but have an undergraduate business degree, are required to take five accounting courses prior to beginning the graduate MSAIA course work. The courses are:

    　　· Financial Accounting I and II (two semesters of intermediate financial accounting)

    　　· Accounting Information Systems

    　　· Fundamentals of Auditing

    　　· Cost Accounting

    　　里海大学这所身处宾州伯利恒的学校名不见经传，培养了大批会计和信息分析人才。并不一定是会计学背景，但去之前要学过上述课程。

 

    　　10. Boston College Master of Science in Accounting

    　　波士顿学院 综合排名 31

    　　Undergraduate students and working professionals whose degrees are not in accounting begin the Carroll School’s MSA Program in June. Students matriculate through one summer and two academic semesters, typically completing between 10 and 14courses. Required coursework is determined by faculty through the review of the student's academic transcripts. Each student receives a personalized MSA course worksheet upon entering the program. Based on the student’s undergraduate transcript, the worksheet lists the specific courses the student must take to fulfill the MSA degree.

    　　波士顿学院，一所天主教背景的大学，学风浓厚，治学严谨。学生入学前不一定是会计背景，就连入学上的课程也可能都不一样，学校会根据你的成绩单给你“私人订制”。

 

    　　11. College of William and Mary (VA) Master of Accounting

    　　威廉玛丽学院 综合排名 33

    　　All students must complete the following courses prior to matriculation into the Master of Accounting program. However, you do not need to have completed them prior to the time you submit your application.

    　　· Principles of Accounting

    　　· Statistics

    　　· Financial Management

    　　· Intermediate Accounting I and II

    　　· Auditing

    　　· Cost Accounting

    　　· Introduction to (US) Taxation

    　　威廉玛丽学院这所几乎没有人听说过的学校竟然和纽约大学排名一样，同样的先修课要求，在入学前必需完成。

 

    　　12. University of Rochester (NY) M.S. in Accountancy

    　　罗切斯特大学 综合排名34

    　　The following courses must have been taken at the undergraduate level pre-enrollment at Simon in order to beeligible for the MSin Accountancy:

    　　3 credits of financial accounting

    　　3 credits of managerial accounting

    　　3 credits of business statistics

    　　3 credits of computer science

    　　3 credits of economics

    　　3 credits of finance

    　　15 credits of business electives

    　　30 credits of liberal arts and sciences

    　　51 credits of free electives

    　　罗切斯特大学这两年风生水起，在中国录取了大量的优秀学生，会计的先修课程不但有常见的商业课程，还有计算机和人文、科学等课程要求。

 

    　　13. University of Wisconsin—Madison Master of Accountancy

    　　威斯康星大学麦迪逊分校 综合排名 38

    　　The Graduate Master of Accountancy (MAcc) degree is a two-year graduate degree designed to prepare students with limited or no accounting background for licensure as a certified public accountant. The program is not appropriate for students with an undergraduate degree in accounting (from a U.S. or international school).

    　　又是一个神奇的项目，就不是给你会计背景的人设计的。

 

    　　14. Case Western Reserve University (OH) Master of Accountancy

    　　凯斯西储大学 综合排名38

    　　· Prerequisites may be completed before or during the MAcc program, but must be completed before a student begins the final semester at Weather head

    　　· A grade of B or better must be earned in all prerequisite coursework

    　　General Business Prerequisites

    　　· Corporate Finance

    　　· Marketing

    　　· Economics (Micro and Macro)

    　　· Statistics

    　　· Operations Management

    　　· U.S. Business Law

    　　Accountancy Prerequisites

    　　· Principles I (Financial Accounting)

    　　· Principles II (Managerial Accounting)

    　　· Intermediate Financial Reporting I (May be taken in summer pre-session before program begins)

    　　· Intermediate Financial Reporting II

    　　· Advanced Financial Reporting

    　　· Auditing

    　　凯斯西储大学的先修课程其实还不如叫毕业前必修课程，只要你在这个会计硕士项目毕业之前修完就可以，成绩还要好，不能低于B。

     

    　　15.University of Washington Master of Professional Accounting

    　　华盛顿大学西雅图分校 综合排名41

    　　The Master of Professional Accounting (MPAcc) Program is designed primarily for applicants who have an undergraduate business degree with an accounting option or major.

    　　Students without a degree in business, or with a degree in business but without an accounting option, may apply for this program; however, all prerequisite classes must be completed before the start of the MPAcc Program. Students without an undergraduate degree in business need to complete all the courses or their equivalents listed below.

    　　Accounting Option

    　　Intermediate Accounting I, II, III (series offered as 2 classes in semester systems)

    　　Cost Accounting

    　　Accounting Information Systems

    　　Tax Effects of Business Decisions

    　　Auditing

    　　Other Prerequisite Business Courses

    　　Managerial Economics

    　　Business Finance

    　　Human Resource Management

    　　Intro. to Information Systems

    　　International Environment of Business

    　　Marketing Concepts

    　　Principles of Operations Management

    　　美国西北部地区最好的学校，周围有波音、微软、亚马逊、星巴克这样的大公司，不愁找工作。不过要完成的先修课程真不少。

 

    　　16. University of Texas—Austin Master in Professional Accounting

    　　德州大学奥斯丁分校 综合排名 44

    　　The following undergraduate courses are pre-enrollment requirements for the Texas MPA program and should be completed with a passing grade prior to applying for admission:

    　　· Principles of Macroeconomics

    　　· Principles of Microeconomics

    　　· Introduction to Statistics

    　　· Introduction to Financial Accounting

    　　· Introduction to Managerial Accounting

    　　Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.

    　　请忽略德州大学奥斯丁分校稍稍偏低的综合排名，这是美国会计硕士最好也是最难申请的项目，没有之一。纵使你完成所有的先修课程，也建议你慎重考虑选择此校，它优先招收本校毕业生。

    　　总结

    　　以上就是综合排名前50的大学的会计学硕士入学前的先修课要求，可以明显看出，很少有学校要求一定是会计学背景，但大多数学校又要求学过相关会计学课程。并且，不少学校对于课程少有不足的学校提供6月份入学的夏季课程，而由于中国的大学大都是7月份大学毕业，想去这类项目的同学必需申请提前毕业答辩，做好毕业照上没有你的准备。