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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。

1. WashingtonUniversity 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 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.

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.VanerbiltUniversity (TN) Master of Accountancy

范德堡大学综合排名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.

有先修课要求，而且成绩还得好，至少B以上。

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

圣母大学 综合排名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 ofVirginia (VA) Master of Science inAccounting

弗吉尼亚大学 综合排名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，但田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 ofMichigan—Ann Arbor Master of Accounting

密歇根大学安娜堡分校 综合排名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)

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

6. University ofSouthern California Master of Accounting

南加州大学 综合排名 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 ofNorth 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 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.

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 ForestUniversity Master of Accounting

维克森林大学 综合排名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)

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，田老师送去的几个学生GMAT都在740以上。

9. LehighUniversity (PA) MS Accounting an Information Analysis

里海大学 综合排名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 Masterof Science in Accounting

波士顿学院 综合排名 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 ofWilliam an Mary (VA) Master of Accounting

威廉玛丽学院 综合排名 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 ofRochester (NY) M.S. in Accountancy

罗切斯特大学 综合排名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

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—Maison Master of Accountancy

威斯康星大学麦迪逊分校 综合排名 38

The Grauate Master of Accountancy(GMAcc) egree is a two-year grauate egree esigne to prepare stuents withlimite or no accounting backgroun for licensure as a certifie publicaccountant. The program is not appropriate for stuents with an unergrauateegree 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 WesternReserve University (OH) Master of Accountancy

凯斯西储大学综合排名38

· Prerequisites may be complete before oruring the MAcc program,but must be complete before a stuentbegins the final semester at Weather hea

· A grae of B or better must be earne inall prerequisite coursework

General Business Prerequisites

· Corporate Finance

· Marketing

· Economics (Micro an Macro)

· Statistics

· Operations Management

· U.S. Business Law

Accountancy Prerequisites

· Principles I (Financial Accounting)

· Principles II (Managerial Accounting)

· Intermeiate Financial Reporting I (May betaken in summer pre-session before program begins)

· Intermeiate Financial Reporting II

· Avance Financial Reporting

· Auiting

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 ofWashington Master of Professional Accounting

华盛顿大学西雅图分校 综合排名41

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

Stuents without aegree in business,or with a egree in business but without an accountingoption,may apply for this program; however,all prerequisite classes must becomplete before the start of the MPAcc Program. Stuents without anunergrauate egree in business nee to complete all the courses or theirequivalents liste below.

Accounting Option IntermeiateAccounting I,II,III (series offere as 2 classes in semester systems) Cost Accounting Accounting Information Systems Tax Effects of Business Decisions Auiting

Other Prerequisite Business Courses ManagerialEconomics 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 ofTexas—Austin Master in Professional Accounting

德州大学奥斯丁分校 综合排名 44

The following unergrauate courses arepre-enrollment requirements for the Texas MPA program an shoul be completewith a passing grae prior to applying for amission:

· Principles of Macroeconomics

· Principles of Microeconomics

· Introuction to Statistics

· Introuction to Financial Accounting

· Introuction to Managerial Accounting

Introuction to cost behavior,bugeting,responsibility accounting,cost control,an prouct 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。

【微语】你踏上异国的土地,追求梦想的翅膀振翅欲飞,愿你的留学生活如诗如画,收获满满。