美国商学院中级会计

美国会计专业的特点

1、就业率高。会计专业的美国学生非常好就业，基本没受经济低谷的影响。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。

2、薪资高。2012年即使美国遭受金融危机的重创，会计专业的就业情况依旧是万绿从中一点红，比较乐观，会计行业平均薪资达到了$57,150。

美国的会计专业学习内容与国内的差异

美国学的会计和国内不同的地方很多。首先是使用的体系不一样。区别的根本在于会计法、会计制度以及这些法规、制度的建立过程。还有监管机构FASB，和针对政府机构及非营利组织的GASB等，专门负责会计制度设计、制定和监督会计制度执行。

包括听取公司和部门的反馈意见，以及在执行中遇到的问题。中国缺少这类独立监督机构，另外会计和经济生活息息相关，国内金融体制的不完善也影响会计制度的完善。

美国会计专业的特点：

1.就业率高。会计专业的美国学生非常好就业，基本没受经济低谷的影响。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。<<<<点击此处立即报名参加AICPA考试

2.薪资高。2012年即使美国遭受金融危机的重创，会计专业的就业情况依旧是万绿从中一点红，比较乐观，会计行业平均薪资达到了$57,150。

会计专业成为赴美留学热门选择

到美国攻读会计专业的研究生，成了继MBA后的诸多学子的第一选择。会计专业高薪就业率高。商科无疑是每年申请美国留学中选择最多的学科，其中的会计专业更是有利于学生成功拿到美国绿卡的一张通行证。会计学是个多领域需求的专业，各种行业必不可少的职位。

会计这个工种专业性强，和医药行业一样，基本不受经济低谷的影响。在美国当会计不需要会计证，但有注册会计师(Certificate Public Account简称CPA)制度。并且税务(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。如果希望未来挑选工作单位余地更大一些，主攻审计是非常好的选择，因为一般公司都需要内部审计员。经过商学院训练的会计研究生就业方向是美国四大会计事务所、美国名企财务部、咨询公司、企业财务部门、金融机构、国内会计事务所等。

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.

主要是学:成本会计，管理会计，财务管理，ACCA之类的会计知识.

答案是否定的，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，比如：financial accounting，management accounting，taxation等。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。一般的会计课程都是一年制，但有一些商学院的会计专业分两种，一种是本科是会计的，这样到了研究生就读三十几学分，一年，就可以毕业了。另一种是本科不是会计的，到了研究生要读六十几学分，两年，就可以毕业了。美国会计专业（Accounting）大多是商学院下设的专业，美国大学的会计专业分两种：MAS与MSA，分别为本科为会计专业或非会计专业的申请者设计。Master of Accounting in Science，简称MAS，入学要求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。由于学校专业设置的不同，有些会计专业同时接受会计专业和非会计专业的申请人，这一类学校包括了大部分的MSA专业，有些只接受会计专业的申请人，比如UIUC（伊利诺伊大学）的MAS，同样也有专业只接受非会计专业的申请，比如UIUC（伊利诺伊大学）的MSA和UNC（北卡罗来纳大学）的MAC。由于UIUC的（伊利诺伊大学）会计专业排名非常高，而其专业设置也比较典型，以UIUC（伊利诺伊大学）的两个专业为例。对于非会计专业的，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选修课。不同的学校在选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。建议发邮件到会计系里，直接问一下需要修哪些课程，免得网上的信息有误。不同的专业，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是什么，而是从其他经历综合起来考虑。当然，拥有会计的背景或者相关的会计经验也是相当重要的，美国学校不可能录取一个与会计毫无关系，而只是在PS或者Essay中说我对会计学很有兴趣的申请人。事实上前50的学校大都喜欢招收一些有会计背景或者相关经验的申请人，一点会计背景都没有的话建议申请稍微靠后的学校。但最好的办法无疑是在申请前加强自己的专业背景。此外，申请中要注意的是ESSAY，还有实习经验是不是与会计相关。很多人认为实习或者工作单位的知名度越高越好，其实知名度倒是其次的，国内的企业国外知道的并不会很多，像国内的一些大券商，国外了解的人也很少。而Essay写作的关键则是申请人要在ESSAY里面说出确实做了实事，学到了东西。