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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。本文把美国排名前50名中有会计学硕士项目的学校一一解析，文章很长，你一定要有耐心。

1. Washington University in St. Louis Master of Accounting 华盛顿大学圣路易斯分校

学校要求如下：

While thereare no specific accounting course prerequisites for amission to the MACCprogram,most applicants will have complete Principles of FinancialAccounting,Principles of Managerial Accounting,an perhaps othermoreavance accounting courses prior to entering their MACC stuies.

Stuents whohave not previously taken accounting course work woulbe require to come to Washington University in August to take preliminarycourse work prior to thestart of the regular acaemic year. These preliminarycourses are in aitionto the 33 hours of grauate-level course work requirefor the MACC egree.

2.Vanerbilt University (TN) Master of Accountancy范德堡大学

Stuentsentering the MAcc program nee to have emonstrate strongacaemic performancein prior university stuies. Stuents must have completeintrouctory coursesin financial accounting,managerial accounting,statisticsan microeconomicsfrom an accreite school,with a grae of B or better.

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

The followingprerequisite coursework is require by applicants tothe program:

Accounting:

· Accounting & Accountancy I(Financial Accounting)

· Accounting & Accounting II(Managerial Accounting)

· Measurement an Disclosure I(Intermeiate Accounting I)

· Measurement an Disclosure II(Intermeiate Accounting II)

· Strategic Cost Management (CostAccounting)

· Auit & Assurance Services

· Feeral Taxation

OTHER: (IntrouctoryLevel)

· Finance

· Management

· Marketing

· Macroeconomics

· Microeconomics

· Information Technology / ComputerScience

· Statistics

1. University of Virginia (VA) Master of Science inAccounting弗吉尼亚大学

A strong basic founation inaccounting as inicate by completion ofthe following prerequisite coursework:

Financial Accounting

Managerial Accounting

Intermeiate Accounting I

Intermeiate Accounting II

U.S.Feeral Taxation Auiting

1. University of Michigan—Ann Arbor Master of Accounting密歇根大学安娜堡分校

Caniates are require to satisfy theequivalent of each of thefollowing six prerequisite courses at an accreitefour-year University. Tohave your application reviewe,you must have earnegraes of “C” orbetter in at least five of the following sixcourses.

· Principles of Financial Accounting

· Principles of Managerial Accounting

· Intermeiate Financial Accounting

· Intermeiate Cost Accounting

· Principles of Microeconomics

· Statistics (300 - 400 level)

1. University of Southern California Master of Accounting南加州大学

CourseworkRequirements

Summer Applicants:

The following courses must be complete or in progress at the timeofapplication submission

· Introuction to Financial Accounting

· Micro or Macroeconomics

· Statistics (business preferre)

We recommen thesecourses are taken at your 4-year university or auniversity extension program.We o not recommen community college classesoronline classes.

Fall Applicants:

As a fall applicant,the following courses must be complete orinprogress at 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 thesecourses.

1. University of North Carolina—Chapel Hill Master of Accounting北卡罗莱纳大学教堂山分校A One-Year Grauate Accounting Program for Non-Accounting Majors

The Master of Accounting Program at UNC’s Kenan-Flagler BusinessSchool is esigne for people with little to no previous accounting eucation.

Applicants may not have more than 12.0 creits of accounting toenter the program. This requirement is a reflection of the way the curriculumis structure. You will fin that ifferent programs across the U.S. arestructure in various ways.

Generally speaking,any course with Accounting,Tax,Auit,orFinancial Reporting in the title will count towar this limit.

1. Wake Forest University Master of Accounting维克森林大学

Stuents who enter the program o not have topossess an accountingbackgroun. However,stuents without an accountingbackgroun are require tosuccessfully complete the following prerequisitecourses prior to enrollment(all prerequisite courses must be complete at WFUan are offere in thesummer):

· Principles of Financial Accounting (offere in a miniterm uringthe secon half of May)

· Intermeiate Accounting I (offere in the Summer Isession)

· Intermeiate Accounting II an Introuctory Tax (offerein theSummer II session)

In aition,thefollowing unergrauate courses are require to betaken as pre- orco-requisites:

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

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

1. Lehigh University (PA) MS Accounting an Information Analysis　里海大学

Stuents who inot major in accounting,but have an unergrauatebusiness egree,arerequire to take five accounting courses prior to beginningthe grauate MSAIAcourse work. The courses are:

· Financial Accounting I an II (two semesters of intermeiatefinancialaccounting)

· Accounting Information Systems

· Funamentals of Auiting

· Cost Accounting

1. Boston College Master ofScience in Accounting波士顿学院

Unergrauatestuents an working professionals whose egrees arenot in accounting beginthe Carroll School’s MSA Program in June. Stuents matriculate through onesummer an two acaemic semesters,typically completing between 10 an 14courses. Require coursework is etermine by faculty through the review of thestuent’s acaemic trans. Each stuent receives a personalize MSA courseworksheet upon entering the program. base on the stuent’s unergrauatetran,the worksheet lists the specific coursesthe stuent must take tofulfill the MSA egree.

1. College of William an Mary (VA) Master of Accounting威廉玛丽学院

All stuents mustcomplete the following courses prior tomatriculation into the Master ofAccounting program. However,you o not nee tohave complete them prior tothe time you submit your application.

· Principles of Accounting

· Statistics

· Financial Management

· Auiting

· Cost Accounting

· Introuction to (US) Taxation

1. University of Rochester (NY) M.S. in Accountancy　罗切斯特大学

The following courses must havebeen taken at the unergrauate levelpre-enrollment at Simon in orer to beeligible for the MSin 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

1. University of Wisconsin—Maison Master of Accountancy威斯康星大学麦迪逊分校

TheGrauate Master of Accountancy (GMAcc) egree is a two-yeargrauate egreeesigne to prepare stuents with limite or no accountingbackgroun for licensureas a certifie public accountant. The program is notappropriate for stuentswith an unergrauate egree in accounting (from a U.S.or internationalschool).

1. Case Western Reserve University (OH) Master of Accountancy凯斯西储大学

· Prerequisites may be complete before or uring the MAcc program,but must be complete before a stuent begins the final semester at Weatherhea

· A grae of B or better must be earne in all prerequisitecoursework

GeneralBusiness Prerequisites

· Corporate Finance

· Marketing

· Economics (Micro an Macro)

· Statistics

· Operations Management

· U.S. Business Law

AccountancyPrerequisites

· Principles I (Financial Accounting)

· Principles II (Managerial Accounting)

· Intermeiate Financial Reporting I (May be taken in summerpre-session before program begins)

· Intermeiate Financial Reporting II

· Avance Financial Reporting

· Auiting

15.University of Washington Master of Professional Accounting华盛顿大学西雅图分校

The Master of Professional Accounting (MPAcc) Program is esigneprimarily for applicants who have an unergrauate business egree with anaccounting option or major.

Stuents without a egree in business,or with a egree in businessbut without an accounting option,may apply for this program; however,allprerequisite classes must be complete before the start of the MPAcc Program.Stuents without an unergrauate egree in business nee to complete all thecourses or their equivalents liste below.

Accounting Option

Intermeiate Accounting I,II,III (series offere as 2 classes insemester systems)

Cost Accounting

Accounting Information Systems

Tax Effects of Business Decisions

Auiting

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

1. University of Texas—Austin Master in Professional Accounting德州大学奥斯丁分校

The following unergrauate courses are pre-enrollment requirementsforthe Texas MPA program an shoul be complete with a passing grae priortoapplying for amission:

· Principles of Macroeconomics

· Principles of Microeconomics

·Introuction to Statistics

· Introuction to Financial Accounting

· Introuction to Managerial Accounting

Introuction to cost behavior,bugeting,responsibilityaccounting,cost control,an prouct costing.

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