美国会计专业学习精讲

　　留学美国怎么能不知道会计学专业呢?下面就让小编为大家详解一下吧。

美国会计专业学习精讲

　　Universityof Southern California, Los Angels (综合排名24)(Marshall School of Business)

　　项目：Master of Accounting

　　网址：http://www.marshall.usc.edu/macc

　　该项目是一个全日制形式、长达一年的项目，据Public Accounting Report排名，该项目排名全国(美国)第四。

　　Tuition &Fees

　　2010-2011 Academic Year

　　Tuition and Fees

　　$42,461

　　Coursework (TOTAL: 10 Courses)

　　RequiredCoursework

　　2; 4Accounting Courses (includes Accounting Ethics)

　　ACCT 585: ProfessionalResponsibilities in Accounting

　　ACCT 530: Ethics forProfessional Accountants

　　ACCT 546: Auditing andassurance Services or ACCT 557: Advanced Financial Statement Auditing Topics

　　ACCT 547: EnterpriseInformation Systems or ACCT 549: Advanced Enterprise Systems and Technologies

　　2; 1Communication Course

　　ElectiveCoursework

　　2; 3 AccountingCourses

　　ACCT 526: Global AccountingExperience

　　ACCT 535: Management Accountingand Control Systems

　　ACCT 537: PerformanceMeasurement, Evaluation, and Incentives

　　ACCT 546: Auditing and AssuranceServices

　　ACCT 559: Strategy and OperationsThrough CFO Lens

　　ACCT 560T: Tax Theory and Ethics

　　ACCT 574: Accounting in theGlobal Business Environment

　　ACCT 580T: Tax Accounting Methods

　　ACCT 581: Financial StatementAnalysis

　　ACCT 582: Mergers andAcquisitions

　　ACCT 583: Income Tax Accountingand Auditing

　　ACCt 584: Family WealthPreservation

　　ACCT 587: Forensic Accounting

　　2; 2 Floating Electives

　　Application Deadlines截止日期

　　InternationalApplication

　　Dec 1: EarlyDeadline

　　Jan 10: FinalDeadline

　　* 强烈建议奖学金申请者在Early Deadline之前提交申请。

　　Admissions申请

　　Summer Applicants夏季申请

　　专业或辅修专业是非会计专业;

　　不管专业是什么，本科是在非英国国家完成的。

　　申请时必须在本科大学修完或正在修以下课程：Introduction to Financial Accounting金融会计入门

　　Micro or Macroeconomics宏、微观经济学

　　Statistics (business preferred)统计学

　　Fall Applicants秋季申请

　　专业或辅修专业是会计专业;

　　完成以下先修课程：

　　Introduction to Financial Accounting金融会计入门

　　Micro or Macroeconomics宏、微观经济学

　　Statistics (business preferred) 统计学

　　Intermediate Accounting I中级会计I

　　Intermediate Accounting II中级会计II

　　Cost or Managerial Accounting成本会计或管理会计

　　U.S. Federal or Corporate Taxation美国联邦税务或美国企业税务

　　同时，学校建议且更喜欢学生在申请时已经修完或正在修以下课程：

　　Auditing

　　Advanced Accounting

　　Corporate Finance

　　特别说明：

　　1. 对于国际申请者，不管你的本科专业是什么，你只能申请夏季入学，且一旦被录取，必须参加Summer Intensive Program。

　　2.强烈建议申请夏季的学生尽量赶在Early Deadliine之前提交申请。

　　Application Checklist申请清单

　　Online Application

　　Prerequisite Coursework

　　Official Trans (GPA: 3.0/4.0)

　　GMAT

　　Personal Statement

　　2 Letters of Recommendation(必须网推)

　　Resume

　　Interview (by invitation)

　　Application Fee ($85)

　　托福103分，且各部分至少20分(送分代码：4852-02)，不接受雅思

　　Proof of Financial Support资金证明

　　Class of 2013

Enrollment	160
MAcc	110
MBT Full-time	50
Male	52%
Female	48%
International Students	23%
Countries Represented	10
Average Age	24
Age Range	20 – 35
GPA Average	3.5
GMAT Average	650
TOEFL Average (iBT)	108
Undergraduate Schools Represented	90
Students from outside of USC	77%
Undergraduate Major
Accounting	48%
Business Administration / Finance	19%
Social Sciences / Humanities	15%
Economics	14%
Other	4%

　　Universityof Virginia, Charlottesville, VA (综合排名24)

　　项目：MS in Accounting

　　网址：http://www.commerce.virginia.edu/msaccounting/Pages/default.aspx

　　这是一个为期1年，学分为30的项目，培养提升学生的分析及专业会计技能。通过该项目，你能享受到其多种多样的team-based环境以及与顶级招聘单位和优秀校友的`密切联系。

　　Cost of Attendance

Cost of Attendance	2013-2014 　　In-State	2013-2014 　　Out-of-State & International
Tuition and Fees	$29,100	$35,220
Tuition	$25,558	$30,996
Program Fee	$1,000	$1,000
University Fee	$2,392	$3,074
Commerce Activity Fee	$100	$100
Student Activity Fee	$50	$50
Books and Supplies	$2,500	$2,500
Living Expenses	$16,300*	$16,300*
Insurance	$2,574	$2,574

　　Tracks & Courses

　　FinancialReporting and Assurance Track

　　Required Courses

　　GCOM 7310 Strategic Business Advising and Communication

　　GCOM 7320 Accounting Policy

　　GCOM 7340 Special Topics in Financial Reporting

　　GCOM 7400 Leading for Success in the Accounting Profession

　　Choose Three of the Following Five Courses

　　GCOM 7330 Enterprise Risk Management

　　GCOM 7341 Accounting for Derivatives

　　GCOM 7480 Legal Liability and the Regulation of Accountants

　　GCOM 7350 Special Topics: Auditing

　　GCOM 7371 Financial Statement Analysis and Valuation

　　Choose One of the Following Four Courses

　　GCOM 7410 Tax Research

　　GCOM 7430 Taxation of Partnerships and Flow-Through Entities

　　GCOM 7440 Taxation of Corporations and Their Shareholders' Transactions

　　GCOM 7420 Business Strategy and Taxes

　　Two Approved Electives

　　Tax Consulting Track

　　Required Coursework

　　GCOM 7310 Strategic Business Advising and Communication

　　GCOM 7320 Accounting Policy

　　GCOM 7400 Leading for Success in the Accounting Profession

　　Four Tax Courses

　　GCOM 7410 Tax Research

　　GCOM 7430 Taxation of Partnerships and Flow-Through Entities

　　GCOM 7440 Taxation of Corporations and Their Shareholders' Transactions

　　GCOM 7420 Business Strategy and Taxes

　　Three Approved Electives

　　International Accounting Experience

　　这是弗吉尼亚McIntire商学院开设的独特的国际会计课程，在春季授课。期间，学生将去往Ireland(长达一周时间)，与Irish学生一起通过case study的上课形式学习会计，了解复杂多变的社会、经济和文化因素对全球商业的影响。

　　Special Topics in International Accounting covered include：

　　International business issues

　　International financial accounting

　　Tax incentives

　　Irish culture

　　Conflict resolution

　　Application Deadline截止日期

　　Apply By Decision Communicated By

　　Round1 Sept. 15 Oct. 15

　　Round 2 Oct. 15 Nov. 15

　　Round3 Nov. 15* Dec. 15

　　Round 4 Dec. 15 Jan.15

　　Round5 Jan. 15** Feb. 15

　　Round 6 Feb. 15 March 15

　　Round7 March 15 April 15

　　说明：

　　1、* Recommended deadline for internationalapplicants currently studying outside the United States(学校建议的国际生申请截止日期)

　　2、3月份以后递交的申请都将视为rollingapplication。

　　3、1月15日前递交了网申及其他相关材料的学生将在4月一定数额的经济资助通知。(Those who applyto the M.S. in Accounting Program by the Jan. 15 deadlineand also submit all required materials to the University of Virginia's Office of Student Financial Services willreceive by April an estimate of their financial aid package to be awardedto them for the 2013-2014 academic year. )

　　ApplicationChecklist

　　网申(尽早申请)

　　本科成绩单(需要course-by-course成绩认证)

　　成绩优异

　　A strong basic foundation in accounting asindicated by completion of the following prerequisite coursework已修以下课程

　　FinancialAccounting

　　ManagerialAccounting

　　IntermediateAccounting I

　　IntermediateAccounting II

　　U.S. FederalTaxation

　　Auditing

　　托福：100(送分代码：5820)，或者雅思7.5分

　　GMAT(不接受GRE)

　　2封推荐信

　　Essay和CV(网申时递交)

　　Application fee $75

　　Proof of Financial Support(录取提交，金额至少$60,422)

　　MS inAccounting Class of 2013 Profile

　　Class Size:56

Financial Reporting & Assurance Track	74%
Tax Consulting Track	13%
One-semester track (McIntire undergrads only)	13%
Gender
Male	45%
Female	55%


Residency 　　U.S. citizen/permanent resident	63%
International	37%

Academic Profile 　　GPA mid-80% range	3.26-3.83
GMAT mid-80% range	570-680

　　Wake Forest University,Winston-Salem, NC (综合排名27)

　　项目：Masterof Science in Accountancy (MSA)

　　网址：http://business.wfu.edu/default.aspx?id=1231

　　学生在来自800多所学校的CPA参考者中，维克森林大学商学院的通过率及综合平均分在美国排名第一。根据Public Accounting Report排名，该项目在全美排名28。

　　该项目侧重对学生理论知识、实践及technical和criticalthinking技能的培养。总之，重在培养会计和金融管理人才。维克森林大学是国际四大会计事务招聘人才的重要场所。

　　MSA包括10个月(2 学期)和18个月(3学期)两种，共需修30学分。完成该项目的课程后，学生将能很好地应对CPA考试。

　　* 两学期与三学期的区别在于三学期项目在第二学期开学时有一个带薪实习机会。学校也强烈建议学生选择三学期项目。(* The difference between the two and threesemester options is the inclusion of a paid busy season internship during thebeginning of the second semester for the three semester option.The three semester option ishighly recommended.)

　　2013-2014Tuition & Fees

Program	Tuition	Living Expenses	Books/ Supplies	Required Fees	Health Service Fee	Total
MS in Accountancy (10-month program)	$44,200	$19,000	$2000	$505	$364	$66,069
MS in Accountancy (18-month program)	$66,300	$28,500	$2500	$757	$546	$98,603

　　Tracks& Courses

　　REQUIRED CORECURRICULUM

　　ACC 710-Professional Research and Communication

　　ACC 711-Accounting for Derivatives and Financial Instruments

　　ACC 712-Business Combinations and Multinational Corporations

　　ACC 721-Strategic Cost Analysis

　　ACC 731-Federal Taxation of Corporations

　　ACC 790-Professional Ethics and Current Issues

　　BUS 762-Business Law for Accountants

　　Assurance Services Track

　　ACC 750-Forensic Accounting

　　ACC 754-Advanced Auditing and Assurance Services

　　Tax Consulting Track

　　ACC 730-Tax Research Methods

　　ACC 732-Selected Topics in Taxation

　　ACC 733-Tax Policy and Planning

　　ACC 735-Mergers Acquisitions and Buyouts

　　Transaction Services Track

　　ACC 782-Business Analysis and Valuation

　　FIN 5110-Advanced Financial Management OR FIN 5620-Capital Markets and Institutions

　　ACC 735-Mergers Acquisitions and Buyouts

　　ELECTIVES

　　ACC 691-Professional Accounting Internship

　　ACC 716-Governmental and Nonprofit Accounting

　　ACC 736-Tax Aspects of Financial StatementPresentations

　　ACC 760-Negotiations

　　Any course in another track listed above

　　Approved School of Law and MBA classes

　　ApplicationDeadline截止日期

　　ApplicationAvailable：August 15

　　ScholarshipDeadline*：scholarships still available

　　EarlyApplication Deadline：November 1

　　FinalApplication Deadline**：May 1. Applications are still being considered.

　　EnrollmentBegins：Fall (August) 2013

　　* ScholarshipDeadline: We will continue to consider those who apply after the scholarshipdeadline for awards as long as funding is available.

　　** Final Application Deadline: The MSA program willcontinue to accept applications from accounting majors only after May 1. (Non-accounting majors arerequired to take pre-requisites at Wake Forest, which begin in May.)

　　Deposit

　　1. Deposit Deadline

Admit Day	Deposit Due Day	MSA Deposit*
Before December 31	January 17	$500
January 1 – March 31	4 weeks after admission	$500
April 1 – June 30	2 weeks after admission	$500
After July	1 week after admission	$500

　　* 如果用信用卡支付订金的话，需要支付15.7美元的手续费。

　　2. Deposit Extension

　　The Admissions Committee will grant a two-weekdeposit deadline extension, no questions asked. A second extension request oradditional time requests (more than two weeks) will need to go to theAdmissions Committee.

　　AdmissionCriteria

　　本科学历，专业不限。但是，如果不是accounting专业的申请者需要完成以下先修课(所有以下先修课必须在维克森林大学完成，修课时间为夏季)：

　　Principles of FinancialAccounting 金融会计原理(offered in a mini term during the second half of May)

　　Intermediate Accounting I 中级会计I (offered in the Summer Isession)

　　Intermediate Accounting II andIntroductory Tax中级会计II、税务导论 (offered in the SummerII session)

　　此外，作为re- or co-requisites，申请者还需要修以下本科课程：

　　Principles of Finance金融原理(offered in the Summer I, Falland Spring sessions)

　　Principles of ManagerialAccounting管理会计原理(offered in the Summer II, Fall and Spring sessions)

　　本科成绩单：在审理的过程中，可能会要求成绩认证(WES Basic或WES ICAP)

　　Required Essay (Written or Video)

　　For WrittenEssay: 500字以内，问题是：Why are you interested in a graduate businessdegree from Wake Forest University? How will this degree help you achieve yourshort-term and long-term professional goals?(学校会用Turnitin for Admissions authenticity software检测文章是否抄袭)

　　For VideoEssay：3分钟录像，说明“Whyyou are a good fit for the MS in Accountancy program at the Wake ForestUniversity Schools of Business”

　　Optional Essay(网申时提交)

　　Discussanomalies that exist in your application or things that may be potentialconcerns to the Admissions Committee.

　　托福最低分100分，送分代码：5885-02。

　　ApplicationChecklist

　　Online application 网址：

　　https://app.applyyourself.com/AYApplicantLogin/fl_ApplicantConnectLogin.asp?id=wf-bus

　　Application fee $100 non-refundable

　　Required Essay(网申时提交)

　　CV (网申时提交)

　　GMAT

　　TOEFL /PTE (Pearson Test of English)