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 admission to the MACC program, most applicants willhave completed Principles of Financial Accounting, Principles of ManagerialAccounting, and perhaps other more advanced accounting courses prior toentering their MACC studies.

　　Students who have not previously takenaccounting course work would be required to come to Washington University inAugust to take preliminary course work prior to the start of the regularacademic year. These preliminary courses are in addition to the 33 hours ofgraduate-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.VanderbiltUniversity (TN) Master of Accountancy

　　范德堡大学综合排名19

　　Students entering the MAcc program needto 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 NotreDame (IN) Master of Science in Accountancy
      圣母大学综合排名20

　　The following prerequisite courseworkis required by applicants to the program:

　　Accounting:

　　· Accounting & AccountancyI(Financial Accounting)

　　· Accounting & AccountingII(Managerial Accounting)

　　· Measurement and DisclosureI(Intermediate Accounting I)

　　· Measurement and DisclosureII(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 ofVirginia (VA) Master of Science inAccounting

　　弗吉尼亚大学 综合排名24

　　A strong basic foundation in accountingas 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

　　Candidates arerequired to satisfy the equivalent of each of the following six prerequisitecourses at an accredited four-year University. To have your applicationreviewed, you must have earned grades of "C" or better in at leastfive of the following six courses.

　　· Principles of FinancialAccounting

　　· Principles of Managerial Accounting

　　· Intermediate FinancialAccounting

　　· 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一，6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 completed or in progress at the time of applicationsubmission

　　· Introduction to Financial Accounting

　　· Micro or Macroeconomics

　　· Statistics (business preferred)

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

　　Fall Applicants:

　　As a fall applicant, the following courses must be completed or in progressat 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 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 Graduate Accounting Program

　　for Non-Accounting Majors

　　The Master of Accounting Program atUNC's Kenan-Flagler Business School is designed for people with little to noprevious accounting education.

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

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

　　你没看错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

　　Students who enter the program do nothave to possess an accounting background. However, students without anaccounting background are required to successfully complete the followingprerequisite courses prior to enrollment (all prerequisite courses must becompleted at WFU and are offered in the summer):

　　· Principles of Financial Accounting (offered in amini term during the second half of May)

　　· Intermediate Accounting I (offered in the Summer I session)

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

　　In addition, the followingundergraduate courses are required to be taken as pre- or co-requisites:

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

　　· Principles of Managerial Accounting (offered in theSummer 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，之前送去的几个学生GMAT都在740以上。

　　9. LehighUniversity (PA) MS Accounting and Information Analysis

　　里海大学 综合排名31

　　Students who did not major inaccounting, but have an undergraduate business degree, are required to takefive accounting courses prior to beginning the graduate MSAIA course work. Thecourses are:

　　· Financial Accounting I and II (twosemesters 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。因为这个学校的数学专业很牛。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

　　Undergraduate students and workingprofessionals whose degrees are not in accounting beg in the Carroll School’sMSA Program in June. Students matriculate through one summer and two academicsemesters, typically completing between 10 and 14courses. Required courseworkis determined by faculty through the review of the student's academictranscripts. Each student receives a personalized MSA course worksheet uponentering the program. Based on the student’s undergraduate transcript, theworksheet lists the specific courses the student must take to fulfill the MSAdegree.

　　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 and Mary (VA) Master of Accounting

　　威廉玛丽学院 综合排名 33

　　All students must complete thefollowing 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 yourapplication.

　　· 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 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 undergraduate level pre-enrollment at Simon in order to be eligiblefor the MS in 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 ofWisconsin—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(GMAcc) degree is a two-year graduate degree designed to prepare students withlimited or no accounting background for licensure as a certified publicaccountant. The program is not appropriate for students with an undergraduatedegree 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 completed before orduring the MAcc program, but must be completed before a studentbegins the final semester at Weather head

　　· A grade of B or better must be earned inall 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 betaken 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 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 designedprimarily for applicants who have an undergraduate business degree with anaccounting option or major.

　　Students without adegree in business, or with a degree in business but without an accountingoption, may apply for this program; however, all prerequisite classes must becompleted before the start of the MPAcc Program. Students without anundergraduate degree in business need to complete all the courses or theirequivalents listed below.

　　Accounting Option

　　IntermediateAccounting 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

　　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。(学校只接受持有F1签证的学生申请)

　　16. University ofTexas—Austin Master in Professional Accounting

　　德州大学奥斯丁分校 综合排名 44

　　The following undergraduate courses arepre-enrollment requirements for the Texas MPA program and should be completedwith 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：以上就是美国有线院校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。

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