美國(guó)的會(huì)計(jì)碩士項(xiàng)目對(duì)于申請(qǐng)者的背景要求五花八門(mén)，簡(jiǎn)單看可以分成三類(lèi)，第一類(lèi)必需是會(huì)計(jì)學(xué)背景，第二類(lèi)是否是會(huì)計(jì)學(xué)背景均可，有少量先修課要求，第三類(lèi)必需不能是會(huì)計(jì)學(xué)本科背景。留求藝留學(xué)美國(guó)部資深顧問(wèn)張林老師給大家列舉出幾所學(xué)校，幫大家了解。

1. WashingtonUniversity in St. Louis Master of Accounting

華盛頓大學(xué)圣路易斯分校 綜合排名12

學(xué)校要求如下：

While there are no specific accountingcourse prerequisites for amission to the MACC program,most applicants willhave complete Principles of Financial Accounting,Principles of ManagerialAccounting,an perhaps other more avance accounting courses prior toentering their MACC stuies.

Stuents who have not previously takenaccounting course work woul be require to come to Washington University inAugust to take preliminary course work prior to the start of the regularacaemic year. These preliminary courses are in aition to the 33 hours ofgrauate-level course work require for the MACC egree.

簡(jiǎn)單說(shuō)，有先修課要求，但如果沒(méi)有達(dá)到，也可到校在上，只不過(guò)要另交錢(qián)。

2.VanerbiltUniversity (TN) Master of Accountancy

范德堡大學(xué)綜合排名19

Stuents entering the MAcc program neeto have emonstrate strong acaemic performance in prior university stuies.Stuents must have complete introuctory courses in financial accounting,managerial accounting,statistics an microeconomics from an accreite school,with a grae of B or better.

有先修課要求，而且成績(jī)還得好，至少B以上。

3.University of NotreDame (IN) Master of Science in Accountancy

圣母大學(xué) 綜合排名20

The following prerequisite courseworkis require by applicants to the program:

Accounting:

· Accounting & AccountancyI(Financial Accounting)

· Accounting & AccountingII(Managerial Accounting)

· Measurement an DisclosureI(Intermeiate Accounting I)

· Measurement an DisclosureII(Intermeiate Accounting II)

· Strategic Cost Management (Cost Accounting)

· Auit & Assurance Services

· Feeral Taxation

OTHER: (Introuctory Level)

· Finance

· Management

· Marketing

· Macroeconomics

· Microeconomics

· Information Technology / Computer Science

· Statistics

超級(jí)多先修課要求，不一一贅述，而且這個(gè)項(xiàng)目還喜歡招中國(guó)有名校背景的學(xué)生，慎選。

4. University ofVirginia (VA) Master of Science inAccounting

弗吉尼亞大學(xué) 綜合排名24

A strong basic founation in accountingas inicate by completion of the following prerequisite coursework:

Financial Accounting

Managerial Accounting

Intermeiate Accounting I

Intermeiate Accounting II

U.S. Feeral Taxation Auiting

有先修課程要求，而且你會(huì)注意到有美國(guó)聯(lián)邦稅務(wù)審計(jì)課程的要求，但田老師之前也有學(xué)生沒(méi)有修過(guò)這門(mén)課被錄取的，可以跟學(xué)校爭(zhēng)取免除。

5. University ofMichigan—Ann Arbor Master of Accounting

密歇根大學(xué)安娜堡分校 綜合排名25

Caniates arerequire to satisfy the equivalent of each of the following six prerequisitecourses at an accreite four-year University. To have your applicationreviewe,you must have earne graes of “C” or better in at leastfive of the following six courses.

· Principles of FinancialAccounting

· Principles of Managerial Accounting

· Intermeiate FinancialAccounting

· Intermeiate Cost Accounting

· Principles of Microeconomics

· Statistics (300 - 400 level)

有先修課要求，還有成績(jī)要求，作為美國(guó)會(huì)計(jì)最牛的學(xué)校之一，田老師認(rèn)為6門(mén)課中5門(mén)以上拿到C的要求真的很低。

6. University ofSouthern California Master of Accounting

南加州大學(xué) 綜合排名 27

Course work Requirements

Summer Applicants:

The following courses must be complete or in progress at the time of applicationsubmission

· Introuction to Financial Accounting

· Micro or Macroeconomics

· Statistics (business preferre)

We recommen these courses are taken at your 4-year university or auniversity extension program. We o not recommen communitycollege classes or online classes.

Fall Applicants:

As a fall applicant,the following courses must be complete or in progressat the time of application submission:

· Introuction to Financial Accounting

· Micro or Macroeconomics

· Statistics (business preferre)

· Intermeiate Accounting I

· Intermeiate Accounting II

· Cost or Managerial Accounting

· U.S. Feeral or Corporate Taxation

In aition,we prefer an recommen the following courses:

· Auiting*

· Avance Accounting*

· Corporate Finance*

*Extra units may be ae to your egree if you on’t have these courses.

一定要注意南加州大學(xué)有兩個(gè)開(kāi)學(xué)季，夏季和秋季，錄取要求的先修課是截然不同的。

7. University ofNorth Carolina—Chapel Hill Master of Accounting

北卡羅萊納大學(xué)教堂山分校 綜合排名28

A One-Year Grauate Accounting Programfor Non-Accounting Majors

The Master of Accounting Program atUNC’s Kenan-Flagler Business School is esigne for people with little to noprevious accounting eucation.

Applicants may not have more than 12.0creits of accounting to enter the program. This requirement is a reflection ofthe way the curriculum is structure. You will fin that ifferent programsacross the U.S. are structure in various ways.

Generally speaking,any course withAccounting,Tax,Auit,or Financial Reporting in the title will count towarthis limit.

這是一個(gè)神奇的項(xiàng)目，專(zhuān)門(mén)開(kāi)設(shè)給非會(huì)計(jì)背景的同學(xué)，如果你已經(jīng)是會(huì)計(jì)背景了，并且會(huì)計(jì)學(xué)相關(guān)學(xué)分超過(guò)12個(gè)，對(duì)不起，你就不能被錄取。

8. Wake ForestUniversity Master of Accounting

維克森林大學(xué) 綜合排名30

Stuents who enter the program o nothave to possess an accounting backgroun. However,stuents without anaccounting backgroun are require to successfully complete the followingprerequisite courses prior to enrollment (all prerequisite courses must becomplete at WFU an are offere in the summer):

· Principles of Financial Accounting (offere in amini term uring the secon half of May)

· Intermeiate Accounting I (offere in the Summer I session)

· Intermeiate Accounting II an Introuctory Tax (offere inthe Summer II session)

In aition,the followingunergrauate courses are require to be taken as pre- or co-requisites:

· Principles of Finance (offere in the Summer I,Fall an Springsessions)

· Principles of Managerial Accounting (offere in theSummer II,Fall an Spring sessions)

說(shuō)的很好，沒(méi)有先修課程只要夏天提前到學(xué)校去學(xué)就可以了，但是看看這些課程吧，一個(gè)夏天怎么可能學(xué)完，所謂不對(duì)會(huì)計(jì)背景有硬性要求只是個(gè)傳說(shuō)。并且這個(gè)項(xiàng)目國(guó)際生比例很低，競(jìng)爭(zhēng)相當(dāng)激烈，田老師送去的幾個(gè)學(xué)生GMAT都在740以上。

9. LehighUniversity (PA) MS Accounting an Information Analysis

里海大學(xué) 綜合排名31

Stuents who i not major inaccounting,but have an unergrauate business egree,are require to takefive accounting courses prior to beginning the grauate MSAIA course work. Thecourses are:

· Financial Accounting I an II (twosemesters of intermeiate financial accounting)

· Accounting Information Systems

· Funamentals of Auiting

· Cost Accounting

里海大學(xué)這所身處賓州伯利恒的學(xué)校名不見(jiàn)經(jīng)傳，培養(yǎng)了大批會(huì)計(jì)和信息分析人才。并不一定是會(huì)計(jì)學(xué)背景，但去之前要學(xué)過(guò)上述課程。

10. Boston College Masterof Science in Accounting

波士頓學(xué)院 綜合排名 31

Unergrauate stuents an workingprofessionals whose egrees are not in accounting beg in the Carroll School’sMSA Program in June. Stuents matriculate through one summer an two acaemicsemesters,typically completing between 10 an 14courses. Require courseworkis etermine by faculty through the review of the stuent’s acaemictranscripts. Each stuent receives a personalize MSA course worksheet uponentering the program. base on the stuent’s unergrauate transcript,theworksheet lists the specific courses the stuent must take to fulfill the MSAegree.

波士頓學(xué)院，一所天主教背景的大學(xué)，學(xué)風(fēng)濃厚，治學(xué)嚴(yán)謹(jǐn)。學(xué)生入學(xué)前不一定是會(huì)計(jì)背景，就連入學(xué)上的課程也可能都不一樣，學(xué)校會(huì)根據(jù)你的成績(jī)單給你“私人訂制”。

11. College ofWilliam an Mary (VA) Master of Accounting

威廉瑪麗學(xué)院 綜合排名 33

All stuents must complete thefollowing courses prior to matriculation into the Master of Accounting program. However,you o not nee to have complete them prior to the time you submit yourapplication.

· Principles of Accounting

· Statistics

· Financial Management

· Intermeiate Accounting I an II

· Auiting

· Cost Accounting

· Introuction to (US) Taxation

·

威廉瑪麗學(xué)院這所幾乎沒(méi)有人聽(tīng)說(shuō)過(guò)的學(xué)校竟然和紐約大學(xué)排名一樣，同樣的先修課要求，在入學(xué)前必需完成。

12. University ofRochester (NY) M.S. in Accountancy

羅切斯特大學(xué) 綜合排名34

The following courses must have beentaken at the unergrauate level pre-enrollment at Simon in orer to be eligiblefor the MS in Accountancy:

3 creits of financial accounting

3 creits of managerial accounting

3 creits of business statistics

3 creits of computer science

3 creits of economics

3 creits of finance

15 creits of business electives

30 creits of liberal arts an sciences

51 creits of free electives

羅切斯特大學(xué)這兩年風(fēng)生水起，在中國(guó)錄取了大量的優(yōu)秀學(xué)生，會(huì)計(jì)的先修課程不但有常見(jiàn)的商業(yè)課程，還有計(jì)算機(jī)和人文、科學(xué)等課程要求。

請(qǐng)忽略德州大學(xué)奧斯丁分校稍稍偏低的綜合排名，這是美國(guó)會(huì)計(jì)碩士最好也是最難申請(qǐng)的項(xiàng)目，沒(méi)有之一?？v使你完成所有的先修課程，也建議你慎重考慮選擇此校，它優(yōu)先招收本校畢業(yè)生。

總結(jié)：以上就是綜合排名前50的大學(xué)的會(huì)計(jì)學(xué)碩士入學(xué)前的先修課要求，可以明顯看出，很少有學(xué)校要求一定是會(huì)計(jì)學(xué)背景，但大多數(shù)學(xué)校又要求學(xué)過(guò)相關(guān)會(huì)計(jì)學(xué)課程。并且，不少學(xué)校對(duì)于課程少有不足的學(xué)校提供6月份入學(xué)的夏季課程，而由于中國(guó)的大學(xué)大都是7月份大學(xué)畢業(yè)，想去這類(lèi)項(xiàng)目的同學(xué)必需申請(qǐng)?zhí)崆爱厴I(yè)答辯，做好畢業(yè)照上沒(méi)有你的準(zhǔn)備。

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