美国中级会计学

你查看的应该是一个课程研究生，类似于交换生或者part-time这些的。美国的研究生都是两年制，除了一些特殊专业可能时间更长。建议你去南加的网站上仔细看看，也可以发信去问问小蜜，一般来说网站都有，你要是懒得找，发个信去问，小蜜都会给你直接的链接（一般小蜜不会给你直接答复，除非你反复的去烦他）。希望能帮到你！

Course DescriptionsUniversity of Illinois Courses, Schedules, RequirementsProgram advisers will work with students in selecting appropriate courses for the individual programs. Note: Accountancy course prerequisites are strictly enforced199 Undergraduate Open SeminarMay be repeated. 1 to 5 hours.200 Fundamentals of AccountingA survey course in the principles of accounting for students registered in schools and colleges other than Commerce and Business Administration. Prerequisite: Sophomore standing. Credit is not given for both Accountancy 200, and either 201 or 202. 3 hours.201 Accounting & Accountancy, IAn introduction to the role of contracts, both implicit and explicit, within business environment, and the role of accounting in providing information for negotiation, execution and monitoring of such contracts. Topics include contracting as a means of coordinating interactions between members of society, the role of information in making various contract-related decisions, accounting information systems, and the roles of accountants in society. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ECON 102 and ECON 103 or equivalents. Department will begin enforcing this prerequisite in Summer 2002. 3 hours.202 Accounting & Accountancy, IIA continuation of Accountancy 201. Prerequisite: Accountancy 201. 3 hours.299 Senior ResearchA research and readings course for students majoring in accountancy. May be taken by students in the college honors program in partial fulfillment of the honors requirements. Prerequisite: Cumulative grade-point average of 4.0, honors in the junior year, or consent of instructor; senior standing. May be repeated to a maximum of 6 hours. 2 to 4 hours.301 Accounting Measurement and DisclosureDevelopment and disclosure of organization performance measures, both financial and non-financial, for use by individuals both internal and external to the organization. Topics include measurement and disclosure objectives and methods, and the role of measurement and disclosure in design, performance and monitoring of the nexus of contracts from which organizations are formed. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ACCY 202, or equivalent and concurrent enrollment in ACCY 302 by students majoring in Accountancy (recommended for non-accountancy major); or consent of department. 4 hours.302 Decision Making for AccountancyDecision making implications of information provided to organization managers and to external stakeholders such as investors, creditors, customers, and regulators. Concepts from economics, statistics, and psychology emphasize the use of quantitative techniques to comprehend uncertainty and risk. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ACCY 202 or equivalent; ECON 203 or equivalent or concurrent enrollment; and concurrent enrollment in ACCY 301 by students majoring in Accountancy (recommended for non-Accountancy majors); or consent of department. 4 hours.303 Accounting Institutions and RegulationRegulation theory and practice as applied to accounting. Topics include regulation of accounting procedures for external reporting, taxation, and rate-setting and other governmental agency activities. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes with emphasis on professional research. Prerequisite: ACCY 301 and ECON 302 and FIN 221; consent of department. 4 hours.304 Accounting Control SystemsBroad perspective on accounting and control that considers attainment of all goals of an organization, including those concerned with financial objectives. Topics include the conceptual foundations of control and application of practical, analytical tools to the evaluation of an organization’s control environment. Cases, class discussion and field research projects emphasize independent thinking, group processes, and communication. Prerequisite: ACCY 301 and ACCY 302 and BADM 310, or consent of department. 4 hours.*ACCY 301 through 304 and ACCY 405 are not available for credit to students enrolled in Accountancy graduate programs.312 Taxation Rules and RegulationsTaxation of business entities (proprietorships, partnerships, S corporations and C corporations) and the individuals who own the entities (proprietors, partners and shareholders). Topics include tax planning, tax rules and regulations, and tax research. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ACCY 202 or equivalent. 4 hours.321 Socio-Economic Management as Public PolicySame as Business Administration 303 and Political Science 321. Contact Political Science Department for more information.352 Database Design and ManagementSame as Business Administration 352. Contact the Business Administration Department for details.353 Information System Analysis and DesignSame as Business Administration 353. Contact the Business Administration Department for details.405 Assurance and AttestationConceptual introduction to diverse means by which assureres improve the quality of information used by third parties for contracting purposes, with emphases on the credibility and relevance enhancement properties of assurer’s services. Topics include the economics of assurance and attestation, and concepts including independence, risk, evidence, and control. Projects facilitate self-discovery of knowledge and development of professional skills and attitudes. Prerequisite: ACCY 304 or consent of department. 4 hours.410 Financial Reporting StandardsCurrent authoritative accounting standards and applications to accounting practice. Topics do not represent the full range of financial reporting issues, but are selected based on frequency of the underlying business transaction, complexity of the topic, consistency of applicable standard with underlying reporting concepts, and transferability of the standard to other accounting issues. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. This course is for students enrolled in the Certificate in Accountancy program. Prerequisite: ACCY 303 or consent of department. 4 hours.415 Auditing Standards and PracticeA framework for understanding and evaluating the professional auditing standards for assurance services. A model of financial reporting provides an overview of the types of information disseminated by companies to external users, and provides the basis for identifying professional standards areas for future standards' development. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. This course is for students enrolled in the Certificate in Accountancy program. Prerequisite: ACCY 405 or consent of department. 4 hours.431 Accounting Systems DesignExamines the fundamentals of accounting systems design, including systems analysis and design techniques; surveys hardware and software considerations; analyzes accounting applications within functional areas of the firm; and studies the control of computerized systems in a business environment. Prerequisite: ACCY 202 and Computer Science 105, or equivalent. 3 hours.432 Introduction to Management Information SystemsSame as Business Administration 432. Analyzes information systems from a management control perspective, emphasizing organization environment, technology, decision models and performance evaluation as determinants of information processing requirements; cases and design projects explore the management of information processing systems, major functional applications and impacts of information technology on individuals and society. Prerequisite: Computer Science 105 or equivalent, or consent of department. 3undergraduate hours, or 2 to 4 graduate hours.451 Advanced Income Tax ProblemsBasic discussion of history, theory, and broad outlines of federal income taxation for individuals, partnerships, and corporations, including the more important basic concepts involved in federal income taxation. Prerequisite: Accountancy 200 or 202. 3 hours.455 Management Information and Control SystemsSame as Business Administration 459. Integration of behavioral, quantitative, and system design concepts in relation to professional work in the management information systems area. Prerequisite: Business Administration 353 or consent of department. 3 undergraduate hours, or 2 to 4 graduate hours.501 Accounting Analysis, IUses of accounting information; collection, processing, and communication of accounting information; measurement of assets, liabilities, equities, and income; and accounting system design. Prerequisite: Enrollment in MSA graduate degree program or consent of department. 4 hours.502 Accounting Analysis, IIAn in-depth study of accounting valuation process, accounting income measurement, and special reporting problems of multiple-entity organizations. Prerequisite: ACCY 501 or equivalent; enrollment in MSA graduate degree program or consent of department. 4 hours.503 Managerial AccountingIntroduction to management accounting as part of the firm's information system, in terms of modern cost accounting and budgetary systems for planning and controlling business operations. Prerequisite: Credit or concurrent registration in ACCY 501 or equivalent; enrollment in MSA graduate degree program or consent of department. 4 hours.504 AuditingIntroduction to conceptual and applied material in the field of auditing. Emphasizes the audit process, reporting, and professional responsibilities. Prerequisite: Credit or concurrent registration in ACCY 502 or equivalent; enrollment in MSA graduate degree program or consent of department. 4 hours.505 Federal TaxationIntroduction to historical and conceptual as well as applied material in the accounting area of federal taxation; emphasizes the provisions of the tax law relevant to accounting measurement methods. Prerequisite: ACCY 501; enrollment in MSA graduate degree program or consent of department. Students may not receive credit for both Accountancy 312 and 505. 4 hours.510 Financial Reporting StandardsStakeholders' needs for reliable and relevant information about the performance of firms, as well as managers; economic self-interests, influence managers' selection of accounting policies and financial reporting methods. This course selectively surveys both academic research and professional standards to focus on the measurement, classification and disclosure of financial transactions. Cases, class discussion and research projects emphasize independent thinking, group processes, and communication. Prerequisite: ACCY 303, FIN 300 and enrollment in the BS/MS in Accountancy program or consent of department. 4 hours.511 Risk Measurement and Reporting, IFundamental structure of accounting theory developed through the study of concepts characteristic of accounting and an examination of the literature dealing with the concise formulation of accounting principles. Prerequisite: Accy 510 and enrollment in graduate accounting degree program or consent of department. 4 hours.512 Risk Measurement and Reporting, IIExamines recent conceptual and analytical developments in the area of management accounting; includes a study of modern and relevant planning and control techniques and their underlying concepts as applied to the various functional areas within the firm. Prerequisite: ACCY 511, enrollment in graduate degree program or consent of department. 4 hours.515 Auditing & Assurance StandardsRole of professional and ethical standards in the conduct of auditing and assurance services and the role of auditing and assurance services in corporate governance. This course selectively surveys both academic and professional literature to focus on the conduct of auditing and assurance services. Cases, class discussion and research projects emphasize the importance of independent thinking, group processes, and communication for professional accounting practice. Prerequisite: ACCY 405 and enrollment in the BS/MS in Accountancy program or consent of department. 4 hours.517 Financial Statement AnalysisExamines tools and techniques of financial statement analysis from the perspective of investors and creditors; emphasizes theoretical and empirical properties of financial ratios. Prerequisite: ACCY 501, FIN 520, B ADM 572; or equivalent; and enrollment in graduate degree program or consent of department. 4 hours.551 Corporate Income TaxationAnalyzes the tax treatment, problems, planning techniques, and underlying governmental policies involving corporations and their shareholders; coverage includes formations, operations, distributions, liquidations, reorganizations, and affiliations. Prerequisite: ACCY 312 or equivalent. 4 hours.552 Partnership Income TaxationAnalyzes the tax treatment, problems, planning techniques, and underlying governmental policies involving partnerships and their partners, including Subchapter S corporations and their shareholders. Prerequisite: ACCY 312 or equivalent. 4 hours.553 Selected Topics in Federal TaxationSeminar on federal tax topics of current interest in specialized areas; topics include international taxation, deferred compensation, problems of closely-held businesses, estate planting, taxation of trusts, and new developments. Prerequisite: ACCY 451 or consent of department. May be repeated with consent of department. Additional topics will be offered for additional credit. 2 to 4 hours.556 Tax ResearchProvides the student with a working knowledge of tax research methodology utilized by accountants in public practice. Aims to develop the student's capacity for either solving or defending his/her position with respect to a particular tax issue. Prerequisite: ACCY 312, graduate standing or approval of department. 4 hours560 Information in Value CreationIntroduction to the role of information in processes employed by organizations to create value in market settings, including concepts and theories from strategic management, economics of organization, and systems theory and the relevance of such theories to the concepts and practices of accounting and auditing. This course is for graduate accountancy students who did not earn a BSA at UIUC. Prerequisite: Enrollment in graduate accounting degree program and consent of department. 4 hours.585 Theoretical Constructs in Accounting ResearchExamines the role of information in economic and behavioral models of decision-making under uncertainty; presents major paradigms underlying contemporary accounting research. Interdisciplinary approach; readings drawn from the accounting, behavioral, economics, and finance literature. Prerequisite: MATH 463, ACCY 591, and ECON 502. 4 hours.590 Advanced Professional Internship in AccountancyA formalized learning experience in combination with practice of accounting while engaged in an internship with a public accounting firm, business, or other off-campus organization; prior approval of learning plan and a summary report of learning experience required. Prerequisite: Open only to accountancy majors enrolled in the department’s integrated bachelor/master program or students with graduate standing in accountancy; completion of 300-level accountancy courses appropriate to internship learning plan; and consent of department. 0 to 4 hours. May be repeated to a maximum of 4 hours.591 Methods and Practices in Professional ResearchInstruction in research methods, materials, and techniques together with individual practice in conducting and reporting specific professional research projects. Prerequisite: Enrollment in graduate accounting degree program or consent of department. 4 hours.592 Accountancy Research OrientationComparative study of alternative methodologies and conceptual frameworks and their application to selected current research issues central to the development of accounting thought, both theoretical and empirical. Prerequisite: Accountancy 411 and 421 and courses in behavioral science, mathematics, and economics; or equivalent background and admission to the accountancy Ph.D. program; or consent of department. 4 hours.593 Special Research ProblemsIndividual investigations or research projects selected by the students, subject to approval by the graduate adviser and the executive officer of the department. Prerequisite: Enrollment in graduate accounting degree program or consent of department. 1 to 8 hours.594 Doctoral Research SeminarSeminars in various accounting areas designed to enhance the research abilities of doctoral students and to assist them in preparing research proposals; these include Behavioral Dimensions, Public Sector, Tax, Auditing, Managerial, and others announced in the Timetable. Prerequisite: Credit or concurrent registration in Accountancy 592 or consent of department. Maybe repeated. 4 hours.595 Models of Decision and ChoiceSame as Psychology 534. See the Psychology Department for details.599 Thesis ResearchIndividual direction and guidance in writing theses; seminar discussion of progress made. O to 16 hours.

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由于会计学就业方向的广度和市场需要度，留学美国选择会计专业成为当下的留学热点。那么，会计学到底是学什么？美国硕士会计专业毕业后有怎样的就业前景，其所对应的岗位工资如何呢？会计学定义会计学（Accounting）是以研究财务活动和成本资料的收集、分类、综合、分析和解释的基础上形成协助决策的信息系统，以有效地管理经济的一门应用学科，可以说它是社会学科的组成部分，也是一门重要的管理学科。会计学的研究对象是资金的运动。会计学研究生专业分类一、专业分支1、会计（硕士）01：MACC — Master of AccountancyMACC一般有3个学习方向：金融会计/管理会计/审计。MACC课程与CPA(注册会计师)考试有着密切的关系，很多专业课程都和CPA考试相关，MACC在读学生和毕业生可以直接报考CPA（Certified Public Accountant），在国内市场上很，很有地位。2、会计（硕士）02：MSA — Master of Science in AccountancyMSA主要招收对象是非会计专业或没有会计背景的学生，从某种程度上说，MSA教育就是职业教育，也就是说MSA有着很强就业导向，很多课程主要是涉及中级会计。MSA的课程偏中级会计，很适合本科阶段没有会计背景的人，比如本科读金融、经济或者工程类专业的学生。当然，本科阶段是会计专业的同学也可以申请，可以选择MSA下面难度比较高一些的会计课程。3、会计（硕士）03：MAS — Master of Accounting in Science与MSA相反，MAS只招收美国会计本科毕业或者相关专业毕业学生，不招收国际学生。MAS大多数是本硕连读，主要目的是为凑够学分考CPA，当然也有部分为晋升到PHD。MAS课程其实很偏理论很为PHD打基础，据说有读MAS后免一年PHD说法。如果你想要了解更多美国大学会计学专业的信息，或者想要申请美国会计学专业，欢迎及时添加微信咨询，获取最为专业的帮助！二、课程介绍会计课程设置会计硕士的核心课程包括财务报表分析（Financial Report Analysis），管理会计（Managerial Accounting），财务分析（Financial Analysis），审计（Auditing），税法（Taxation）等，有一点需要注意的是，尽管本科专业是会计的学生，也需要在核心课程上获得较好的分数才有机会获得好录取。而有些学校的专业下面还设有分支，如The University of North Caroline -Chapel Hill，Case Western Reserve University，University of Washington-Seattle等，常见的分支有审计（auditing）和税法（taxation）两个分支。Auditing（审计）为公共会计行业工作做准备的专业方向，尤其是审计领域，公司金融或者相关金融机构。审计（auditing）下的课程有：保险服务与信息质量（Assurance Services and Information Quality），财务舞弊预防（Financial Fraud Detection），会计（Accounting），会计职业道德（Ethics），有价债券法（Securities Law）， 造假检测（Fraud Examination）等。Taxation（税收）方向为会计师事务所，商业机构和政府机构的就业做准备。税收（taxation）下的课程有：行政决策纳税筹划（Tax planning for managerial decision making）， 企业税务与纳税筹划（Business Taxation and Tax Planning）， 税法专业研究（Professional Research in Taxation）， 税法研究（Tax Research）等。除了核心课程，许多会计项目还设置了许多的选修课程，可供选择性非常大，除了可选择某一会计分领域继续深入学习外，还可以选修其他的商业课程，例如金融，运营和供应链管理，策略等等。会计项目大多是会计知识的强化训练和教学，结合各种案例分析和团队协作完成课业的方式，让学生们掌握有效的言语，书面沟通技巧，分析技巧，联系实际的案例分析可以让更多的学生提前学会如何在职场上扮演管理者的角色，面对各种商业问题采取何种方法去解决和做决定。除此之外，还有些会计项目是四大会计师事务所首选招聘院校，所以课程会包含几周的带薪实习。三、更多细节1、Information system也叫 IT audit，是最近比较热门的一个方向。主要工作是 evaluate 公司的 Accounting IT 程序，ERP系统等的Effectiveness & Efficiency。也是目前申请的一个热门方向，四大的technology risk service 部门也是在前几年才设立起来。四大的 IT audit 主要是审计客户的应用系统，测试IT系统是否正常工作（是否准确地选择数据，是否准确地传送数据，系统的自动计算是否正常，program是否合理等等）。一般来说 IT AUDIT 总是比年终的审计早一些进行，因为审计报表的 team 必须在 planning的时候就要得到 IT AUDITOR 的总结报告：客户的 IT 系统是否 EFFECTIVE 。招聘的时候，四大倾向于找有 IT 背景的学生，比如 MIS，CS 专业的学生。2、auditing一般分为 internal audit & external audit。SOX 法案颁布以后，Internal audit 在企业内部以及事务所的比重严重扩大。03-04年美国就业市场严重缺乏 internal auditor。这也是最近几年会计专业就业形势上涨原因之一。internal auditor 主要审计企业的内部控制。在审计的 planning 阶段，事务所要 evaluate 企业的 risk，其中一项 risk 就是 control risk。要保证财务报表数据的真实，无重大的misstatement。企业内部需要有一套合理有效的内部控制制度。如果企业的内控有效，那么control risk就低，也就是说数据错误的风险就相对比较小。在事务所，internal auditor 主要的工作是审计客户的内部控制。SOX法案颁布之后，美国要求审计事务所除了对上市公司的财务报表进行财务审计，也要求事务所对上市公司的内部控制审计。在企业内部，大多数企业成立了自己的内审部门，以确保内部控制符合要求。3、tax税务会计之中tax是两国差别最大的一个分支。财务会计和审计的基本理论，框架几乎都是相似的。除部分科目的会计处理，部分交易的处理有所不同。会计工作tax一般分为几个分支：individual tax（个人所得税），corporate income tax（企业所得税），partnership，c corp，S Corp tax（合伙制企业所得税）sales tax（销售税）， property tax（财产税）等等。美国税收体制比国内的体制要复杂很多。企业内部的tax，一般负责企业所得税，销售税等各种税收的核算，reconcile，以及编制tax return。（退税表）当然一些国际性公司有更多的 tax personnel处理各种各样的国际税务的业务。事务所的tax主要分为两部分，一部分是review企业的税务，确保与税务相关科目在企业的账簿上正确。另一部分是帮助企业（consulting，advisory service）核算税务，编制退税表，税务分析，合理避税等等。就业前景由于会计专业实用性强，硕士毕业的学生大部分选择进入职场。大部分美国学校都会针对会计专业有专门的就业指导，从简历修改到招聘会安排都全力调配院系资源。毕业生可选择：国际金融公司、证券公司、信托公司、国际基金公司、投资银行、国家机关、事业单位、高等院校等领域。1）就业行业：会计师事务所国际四大会计师事务所，普华永道（PWC）、毕马威（KPMG）、德勤（DTT）和安永（EY）是会计毕业生的首选，在业内，四大以高强度工作和高薪著名。可以选择审计、SPA、税务、Advisory或者其他后台支持部门。审计为核心业务，可接触税收筹划等高端业务。其次是税务与财务咨询，相对轻松，出差加班较少。财务咨询主要从事企业重组以及并购中的财务尽职调查等业务，一般需要三年工作经验才可进入。世界五百强企业世界五百强以其福利好著称，通过五百强的财务部门能积累到非常多的实践经验。2）就业岗位：会计的职位包括Accountants（会计），Auditors（审计），Financial Analysts（财务分析员），Financial Mangers（财务经理），Management Analysts（管理分析员），Tax Examiners（税务检测员）等。职位等级的高低，薪资水平也有一定差异。而对于国际学生来说，不管在入学前有无工作经验，在美国毕业后基本都要从Entry Level做起。分支：公共会计（Public Practice：Public accountants coordinate or work in partnerships，which offer their accounting services to individuals，businesses and governments。）Occupation：国际会计、审计/保证服务、税务、环境会计、法务会计、信息技术服务、个人财务规划。Employer：大型/跨国、区域性会计师事务所等。Note：如果想在美国会计师事务所就职，那么必须拥有能够参加CPA考试所需要的受教育程度，即150个学时的教育，其中必须包含24个学时的会计课程，这也相当于一个会计专业的本科学位。企业会计（Commerce and Industry：Any corporation whether big or small has an accounting group。）Occupation：财务管理、财务报告、内部审计、成本会计、税务规划、预算分析。Employer：各行业中的各类企业。Note：在拥有了多年的工作经验后，企业中的许多经理人会去获取MBA学位以谋进一步发展，所以如果可以，提前接触一些工商管理的知识也会对未来的工作有所帮助。政府财务（Government Service：Government accountant manage and put together budgets，keep track of government costs and analyze programs of the government。）Occupation：会计、内部审计、财务规划、预算、钞票打理和财务记录保管。Employer：社会服务机构和组织、医院、公立学校系统、各类大学学院、宗教组织、图书馆和博物馆、各个政党机构、工会组织。Note：如果有往该领域就业的梦想，那么除了在知识上拥有扎实的基本功，也要努力熟悉政府事务的工作流程。在美国，税务（Taxation）是会计工作的重头戏，也是留学生的主攻方向。美国大公司和会计师事务所一向缺税务会计。美国税法复杂繁琐，替纳税人填报所得税和退税单也是会计的一项重要收入。如果希望未来择业面更大一些，主攻审计也许更合适，因为一般公司都需要内部审计员（Inside Auditor）。经过商学院训练的会计研究生还可以进咨询公司（consulting firms）、会计师事务所或某些大公司做咨询顾问（Consultant）。大的会计师事务所都包揽商业咨询业务，以上3个方向正是现在诸多国际学生、同时也是会计专业学生的主要就业方向。申请要素分析1、专业背景会计学申请并不一定全是会计专业毕业生，许多经济学、金融、数学、统计甚至理工科的学生都可以申请，一般学校不会要求申请人本科是会计专业。但对于非本专业学生，会有先修课要求。还有的学校甚至本科任何专业都可以申请，等到入学后再补上本科的会计课程。对于非会计专业的申请人，但本科又修过一些会计课程的申请人，学校会审核申请人本科时的课程，再要求申请人补上一些必须的先修课。不同的学校在先修课程上的要求不同，一般大学会计学院的网页会列出对申请人的专业课程要求，在申请时学校根据成绩单会评估申请人的课程，再决定是否需要补修。建议可以发邮件到会计系里，直接问一下需要修哪些课程，及时准确认好是否需要修先修课以及修什么课程。1）具体分析下面列举一些学校对于不同背景的要求：①会计、商科背景或是其他背景：Washington University in St.Louis；Notre Dame；BC（会计本秋季、非会计本夏季项目）；College of William and Mary；University of Rochester；University of Texas-Austin；University of Illinois-Urbana-Champaign；University of Miami；Syracuse University。②非会计背景：University of North Carolina，Chapel Hill；Case Western Reserve University；University of Wisconsin—Madison。③商科背景：University of Washington-Seattle④非商科背景：George Washington University从上面可以看出，由于学校专业设置和要求的不同，有些会计专业同时接受会计专业和非会计专业申请人，也有专业只接受非会计专业的申请，比如 UIUC 的 MSA 和 UNC 的 MAC。其中，会计项目有 Master of Accounting in Science 和 Master of Science in Accountancy 之分。Master of Accounting in Science，简称MAS。入学要求一般是美国会计本科毕业和相关专业毕业。Master of Science in Accountancy，简称MSA。主要录取没有会计背景的学生,包括国际学生和美国学生（一般是本科读金融,经济,或者工程等其他学科的学生）。MSA的课程主要是中级会计，对于没有一点会计背景的人来说，能打个很好的基础；换种情况，有一些专业背景的，可以选修更多的高级课程，例如Derivative Accounting，Economics of Organization，Business Combination，Financial Reporting，还有Foreign Currency Translation等等。MSA的学生可能会缺乏这方面的知识，但是CPA Review Course也会覆盖他们这方面的缺漏。2、本科GPA成绩要求及录取标准分析美国U.S. News 排名前50院校：GPA：3.0+；有竞争力的GPA：3.5+；具体分析：不同的申请背景，申请的策略就有所不同。学校在评估申请人的条件时，也不单单只看申请人的专业，而是从其他经历综合起来考虑。第一档次：硬件条件：GPA：3.5+，GMAT：700+，托福：100+实习工作经历：建议保证有非常突出的实习或工作单位和岗位，推荐申请者能进入投行或是四大会计师事务所等进行实习。申请者最好有两至三个相关实习。如有工作经验会是加分点。其它条件：争取有海外名校的交换经历，或者海外实习等海外经验。另外，如果在校有参加会计CPA考试会是一个加分项。第二档次：硬件条件：GPA：3.0-3.3+，GMAT：650-680+，托福：95-100+实习工作经历：申请者有两至三个会计机构实习即可，实习单位建议可以去国内金融机构或是世界500强的财务会计相关部门的实习。如果有四大的实习、或是有工作经验会是一个加分点。其它条件：申请者如果有海外交换，海外暑期课程等海外经历是加分项。第三档次：硬件条件：GPA：2.8-3.0+，GMAT：600+，托福：85-90+，这一档，申请者的实习经历要求比较弱化，学校更多看中硬件条件实习工作经历：申请者有一至两个会计相关的实习会是加分点，实习单位可以是在国内金融机构财务会计相关部门。其它条件：申请者如果有海外交换，海外暑期课程等海外经历是加分项。3、标化考试成绩要求美国U.S. News 排名前50院校：托福：100+；雅思：7.0-7.5；GMAT：650-700+或者GRE：325+（很多院校不接受GRE，申请院校要提前了解院校具体要求）4、实习经历强力推荐有财务相关工作经历或者实习经历，实习单位首选四大会计事务所：普华永道会计师事务所（PWC）、毕马威会计师事务所（KPMG）、德勤会计师事务所（DDT）、安永会计师事务所（EY）；或者世界500强企业的财务部门、金融机构、国内会计事务所、国内名企财务部门。5、先修课程要求会计项目从申请的背景要求来看，主要有会计背景、非会计背景、会计或商科等其它背景、商科背景这四类。总体来说，非会计背景以及商科或其它背景的申请者，学校项目一般会提供一些会计先修课。先修课一般包括：Principles of Financial Accounting；Intermediate Accounting I；Intermediate Accounting II and Introductory Tax；Principles of Finance；Principles of Managerial Accounting；Financial Accounting ；S. Federal Taxation；Auditing；Accounting for Decision Making and Control (Cost Accounting)；Audit & Assurance Services；Finance；Management；Marketing；Macroeconomics；Microeconomics；Information；Technology/Computer Science等。根据本科学习的背景不同，学校会确定申请者需要学习的先修课课程。1）先修课的形式：学校提供补课（夏季课程）和网络课程、本科四年的学习、自学网络课程等2）先修课时间：先修课课程学习的时间，学校都会对此做相应的规定，通常包含以下四种情况：项目开始前完成、项目开始前或是项目学习期间完成、申请前完成、无需修先修课。如下面这些学校的先修课学习的各自时间要求：3）先修课在项目开始前完成的学校：Washington University in St.Louis（late July，early August）；University of Michigan，Ann Arbor（申请前完成或是可以获得条件录取）；BC（会计本秋季、非会计本夏季项目）；College of William and Mary（Summer Boot Camp）；University of Washington-Seattle；University of Texas-Austi；University of Illinois-Urbana-Champaign；University of Miami。4）先修课在项目开始前或是项目学习期间完成的学校：Case Western Reserve University5）先修课在申请前完成的学校：University of Southern California6）无先修课要求的学校：University of North Carolina，Chapel Hill6、海外学习经历在海外读本科，作为海本的学生，比陆本学生有一定的优势；此外，是否有过海外院校交换，交流学习经历，夏校经历，也作为考核因素。7、其他活动建议补充活动：学术论文（发表/未发表）、商赛（国际类/国家类/校级/学院级）、社会调研、学生会、社团活动、志愿者活动。8、文书材料个人简历；个人陈述；系列小论文；推荐信2-3封。推荐院校美国会计专业Top100学校综合排名3 哥伦比亚大学 Masters of Science of Accounting and Fundamental Analysis14 范德堡大学 Master of Accountancy16 康奈尔大学 MPS in Management - Accounting Specialization16 莱斯大学 Master of Accounting (MAcc)18 圣母大学 Master of Science in Accountancy19 圣路易斯华盛顿大学 Master of Accounting22 南加州大学 Master of Accounting25 弗吉尼亚大学 MS in Accounting27 密歇根大学-安娜堡 Master of Accounting27 维克森林大学 Master of Science in Accountancy(MSA)30 纽约大学 MS in Accounting30 北卡罗来纳大学-教堂山 Master of Accounting德州大学--奥斯汀University of Texas–Austin作为美国最先设立会计学研究生学位的大学，德州大学--奥斯汀在会计业界有着崇高的声誉。会计学系目前设有会计学专业硕士（Master in Professional Accounting，MPA）和会计学博士两级学位。伊利诺伊大学厄巴纳--香槟University of Illinois at Urbana-Champaign伊利诺伊大学--香槟的会计学系隶属于商学院，下设会计科学硕士（Master of Accounting Science，MAS）、会计学科学硕士（Master of Science in Accountancy，MSA）和税务学硕士（Master of Science in Taxation）三个硕士项目和会计学博士项目（Ph.D. Program in Accountancy）。杨伯翰大学Brigham Young University杨伯翰大学的Marriott商学院下设专门的会计学院（School of Accountancy，SOA），提供会计学学士（Bachelor of Science in Accountancy）和会计硕士（Master of Accountancy，MAcc）两级学位。南加州大学University of Southern California南加州大学设立了专门的会计学院（Leventhal School of Accounting），提供会计硕士（Master of Accounting）、商业税务硕士（Master of Business Taxation）和会计学博士（Ph.D. in Accounting）三种研究生学位。申请者需要在本科阶段学习过金融会计学和宏微观经济学等基础课程。德州农工大学Texas A&M University德州农工大学会计系提供会计学硕士（Master of Science in Accounting）和会计学博士（Ph.D. in Accounting）两级学位。会计系要求申请者具备会计领域的基础知识，并富有领导力、沟通能力、团队合作精神和批判性思维能力。本特利大学Bentley University宾利大学创建于1917年，它的前身是宾利会计与金融学院，其引以自豪的起家强势专业：商业学、会计学和金融学。对希望就读会计学专业学生，选择宾利大学正好可以避开大牌名校的残酷竞争而又能接受到最好的会计学本科教育。宾利大学会计学专业毕业生的平均年薪起薪为5.1万美元，在职业生涯中期的薪资大约年薪为9.9万美元。圣母大学University of Notre Dame圣母大学是一所私立天主教大学、研究型大学。美国金融机构100强的总裁CEO中，本科毕业于圣母大学的人数占最多，雄踞全美各大学榜首，由此可见其商科实力之强。该中心的特色在于它会邀请业内专家前来讲学，其中也包括一些反面教材，邀请一些经营不善的企业财务总监来讲述失败的教训。圣母大学会计学专业毕业生的平均年薪起薪为6万美元，在职业生涯中期的薪资大约年薪为11.9万美元。布莱恩特大学Bryant University布莱恩特大学是一所有着150年悠久历史的文理商科兼容、综合性私立大学，建校于1863年林肯担任总统期间，为美国最早的商学院之一。布莱恩特大学商科主要在会计学、保险精算、金融、全球化研究和社会创业学、全球供应链管理等学科上享有较高的声誉。目前在校的3500多名学生来自美国33个州及全球85个国家和地区，中国籍学生仅占学生总数的1%，是一个留学（课程）提高语言和学习专业的理想所在。布莱恩特大学会计学毕业生的平均年薪起薪为5.2万美元，职业生涯中期的薪资大约年薪为8万美元。纽约大学New York University纽约大学是一所位于美国纽约市中心的私立研究型大学。纽约大学是向海外输送学生最多，同时也是国际学生网上搜索次数最多的美国高校。目前学校在校有50,000名来自世界各地的学生，师生比达1:10。知名华人校友：辜振甫、陈履安、马英九、李安等。纽约大学会计学毕业生的平均年薪起薪为6.5万美元，职业生涯中期的薪资大约年薪为11.4万美元。纽约市立大学-巴鲁克Bernard M.Baruch College纽约市立大学--巴鲁克建立于1847年，是美国历史上第一所免费高等教育学院。其中商学院现为美国规模最大且最古老的公立商业学校，该校被美国人誉为“穷人的哈佛”。纽约市立大学--巴鲁克会计学毕业生的平均年薪起薪为5.2万美元，职业生涯中期的薪资大约年薪为8.9万美元。波士顿学院Boston College波士顿学院成立于1861年，该校卡罗尔管理学院（商学院）本科排在全美商学院的前列。该系还经常邀请美国各高校教授前来讲学。学校旨在教授学生各类商业知识，培养学生对金融现象的洞察力。波士顿学院会计学毕业生的平均年薪起薪为5.7万美元，职业生涯中期的薪资大约年薪为10.9万美元。维拉诺瓦大学Villanova University维拉诺瓦大学是宾夕法尼亚州历史最悠久，规模最大的天主教大学。维拉诺瓦商学院认为会计学对于从事非会计工作的就职者同样也十分重要。该校的教学目标是让学生了解商业运营中的一切基本原理。维拉诺瓦大学会计学毕业生的平均年薪起薪为5.5万美元，职业生涯中期的薪资大约年薪为10.7万美元。密歇根大学--安娜堡University of Michigan--Ann Arbor密歇根大学--安娜堡（University of Michigan, Ann Arbor），它是密歇根大学的旗舰校区，因此通常“密歇根大学”就能代指“密歇根大学--安娜堡”。作为美国的“学术重镇”，密歇根大学拥有全美最高的研究预算、浓厚的学术气氛、优良的师资以及一流的商学院、法学院、医学院、工学院及文理学院。该校会计硕士专业得到国际权威认可，就业方向多为咨询、投资银行等机构就职。入学之前学校便已经给学生提供暑期实习机会，让学生提早接触企业文化，规划自身的职业方向。近年来就业数据显示，80%以上的毕业期间都会接到著名企业的职位邀请，就业率很高。

是一年两年制居多，三年没听说过。Program 不同，情况不同。 你直接咨询Austin 的秘书吧，问Curriculum 吧

主要是学:成本会计，管理会计，财务管理，ACCA之类的会计知识.

会计在美国是一个很好就业的专业，并且对本科非商科类专业的学生也没有过多限制，因此申请美国会计专业的中国学生一直都非常多。在美国，会计硕士研究生专业(Master of Accountancy简称MAcc)，一般设在商学院，MBA的学生和会计专业学生可以互相选修对方专业的课程。在美国，MAcc的课程设置通常是24个月，也有的学校是12个月（通常学习的时间就只有9个月）。所以在这么短的时间内，通常就是学习和实践。在美国当会计不需要会计证，但要注册会计师(Certificate Public Account简称CPA)证书。在美国，税务(Taxation)是会计工作的重头戏，也是留学生的主攻方向。UIUC是一所享有世界声望的一流研究型大学，该校还是最早几所接受中国留学生的美国大学之一。该校一直致力于卓越的研究、教学和公众参与，校友中先后有23位获得诺贝尔奖，在美国公立大学中仅次于伯克利。该校的商学院也具有极强的实力，其会计、金融等专业为全美一流水平，会计专业位列全美第二。如果学会计专业，该校是非常不错的选择。

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