美国会计专业介绍

最新2012年美国大学会计专业研究生排名：1 The University of Texas at Austin德克萨斯大学奥斯汀分校 (McCombs) 2 University of Pennsylvania宾夕法尼亚大学 (Wharton) 3 The University of Chicago芝加哥大学 (Booth) 4 University of Illinois Urbana Champaign伊利诺伊大学厄本那―香槟分校 5 University of Michigan Ann Arbor密西根大学-安娜堡分校 (Ross) 6 Stanford University斯坦福大学 7 Brigham Young University杨百翰大学 (Marriott) 8 University of Southern California南加州大学 (Marshall) 9 New York University纽约大学 (Stern) 10 The University of North Carolina at Chapel Hill北卡罗来纳大学教堂山分校 (Kenan-Flagler) 11 Indiana University,Bloomington印地安那大学伯明顿分校 (Kelley) 12 Columbia University哥伦比亚大学 13 Northwestern University西北大学 (Kellogg) 13 University of Notre Dame圣母大学 (Mendoza) 15 Harvard University哈佛大学 16 University of California Berkeley加州大学伯克利分校 (Haas) 17 Duke University杜克大学 (Fuqua) 17 Ohio State University (Fisher) 17 University of Washington华盛顿大学 (Foster) 20 Michigan State University密歇根州立大学 (Broad) 20 University of Rochester罗切斯特大学 (Simon) 22 Massachusetts Institute of Technology麻省理工学院 (Sloan) 22 University of Florida佛罗里达大学 (Hough) 24 Cornell University康乃尔大学 (Johnson) 25 Arizona State University亚利桑那州立大学 (Carey) 25 University of California Los Angeles加州大学洛杉机分校 (Anderson) 25 The University of Iowa爱荷华大学 (Tippie) 28 Gonzaga University 28 Loyola University Chicago芝加哥洛约拉大学 28 Texas A&M University德州A&M大学 (Mays) 28 University of Georgia乔治亚大学 (Terry) 28 University of Virginia弗吉尼亚大学 (Darden)

1 University of Texas—Austin2 University of Pennsylvania宾夕法尼亚大学3 University of Chicago芝加哥大学4 University of Illinois--Urbana-Champaign伊利诺伊大学厄本那香槟分校4 University of Michigan--Ann Arbor密歇根大学-安娜堡分校6 University of Southern California南加州大学7 Stanford University斯坦福大学8 New York University纽约大学9 Brigham Young University10 Indiana University—Bloomington10 University of North Carolina--Chapel Hill北卡罗来纳大学教堂山分校12 Northwestern University西北大学13 University of California—Berkeley14 Columbia University哥伦比亚大学14 University of Notre Dame圣母大学16 Michigan State University密歇根州立大学17 Ohio State University18 University of Washington华盛顿大学19 Massachusetts Institute of Technology麻省理工学院20 Duke University杜克大学20 Harvard University哈佛大学20 University of California--Los Angeles加州大学洛杉矶分校23 University of Wisconsin—Madison24 Loyola University Chicago芝加哥洛约拉大学24 St. Joseph's University24 Texas A&M University--College Station德州农工大学27 Arizona State University亚利桑那州立大学27 Cornell University康奈尔大学27 Seattle University西雅图大学27 University of Florida佛罗里达大学31 Gonzaga University龚萨格大学31 Pennsylvania State University--University Park宾州州立大学31 University of Georgia乔治亚大学31 University of Rochester罗切斯特大学

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。

1.会计专业一直也是很热门的一个申请专业，它的专业性比较强，也是持证上岗，而且没有就业行业的限制，就业前景比较好，但如果说是个人的发展就要看自己的能力了。2.现在学校基本都不会对工作经验做出强制要求了，许多应届毕业生都可以申请的。再申请的时候最好是修过相关的数学课程，而且跨专业申请的成功率很低。

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，而常见的分支有审计(auditing)和税法(taxation)两个分支。审计下的课程有：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 。税法下的课程有 ：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。美国的会计专业研究生一般设在商学院，部分学校开设Masterof Science in Accounting会计理学硕士(MSA)和Master of Accounting(MAcc)会计硕士。如果没有MAcc，也有MBAconcentrate in Accounting或Accounting MBA(AMBA)，但相当于MBA底下的会计专业，会计专业硕士对数学能力要求比MBA的要求高。通常来说，不管是MSA还是MACC，都有资格参加CPA的考试。即便这样，相较于金融和经济学专业，会计专业对于数学的要求相对还是较低的。Master Science in Accounting (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。学校会审核申请者本科时的课程，再要求申请者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者的专业课程要求，在申请时学校根据成绩单会评估申请者的课程，再决定是否需要补修。Masterof Accounting (MACC)是给立志成为会计专才的学习就读的专业。MACC相对于MBA-Accounting更为专业，学习内容更偏向于理论和实践。MACC的课程一般与美国认证公共会计师(CPA)有密切的联系，MACC的毕业或在读学生可以直接报考CPA。MACC的课程长度一般为1-2年，招生挑选的原则和MBA相差不大，部分学校的MACC要求学生有会计学背景。对于没有会计基本的学生，也有部分学校采用提前开学进行暑期学校的方法弥补学生会计学背景知识的不足。PhD in Accounting 是立志于从事会计学术研究方向同学的提供项目。会计博士一需要五年左右的时间完成，项目的第一二年以基础课（coursework）为主，第三至五年则以完成博士论文、进行学术研究和培养教学能力为主。基础课包括博士级别的经济学、统计学和计量课程以及与会计相关的研讨课，一般包括财务会计、管理会计、公司财务、审计和税务五个方向。从研究方法分包括分析式、实证式、实验、实地研究等方法。

会计专业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。 2019美国会计专业排名 排名 USNews排名 大学名称 1 1 德克萨斯大学奥斯汀分校 2 2 宾夕法尼亚大学 3 3 伊利诺伊大学香槟分校 4 4= 杨百翰大学 5 4= 密歇根大学安娜堡分校 6 6 斯坦福大学 7 7= 芝加哥大学 8 7= 南加州大学 9 9 纽约大学 10 10 印第安纳大学 11 11 北卡罗来纳大学教堂山分校 12 12 圣母大学 13 13= 贡萨加大学 14 13= 俄亥俄州立大学 15 15 西雅图大学 16 16= 哥伦比亚大学 17 16= 洛约拉马利蒙特学院 18 18 西北大学 19 19= 马凯特大学 20 19= 加州大学伯克利分校 21 21= 费尔菲尔德大学 22 21= 哈佛大学 23 23= 佛罗里达大学 24 23= 泽维尔大学 25 25= 克雷顿大学 26 25= 威斯康辛大学麦迪逊分校 27 27 麻省理工学院 28 28= 芝加哥洛约拉大学 29 28= 圣路易斯大学 30 28= 佐治亚大学

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.

会计专业是国内学生申请的非常多的专业。在美国的会计硕士分三大类：

第一类会计硕士下又分Master of Accountancy(MACC)、Master of Science in Accountancy(MSA)、Master of Accountancy Science(MAS)、Master of Professional Science(MPA)

这其中的区别，以UIUC为例，UIUC的会计分MSA和MAS专业，两个专业的相同点在于学习周期都只有一年，但是MAS入学要求是美国会计本科毕业或相关专业毕业，美本申美研。而MSA录取的学生是国内本科或者美国金融、经济、工程等专业的学生。MSA的课程主要是中级会计，对于没有一点会计基础的可以打个很好的基础，而国际生则可以加强自己的专业，毕竟美国本科的会计和国内还是区别很大。若专业背景有，还可以选修一些高级课程例如：derivative accounting、economics of organization、business combination、financial reporting等等。

会计的就业属于满稳的，并且国外的会计和国内区别还是蛮大的，随着美国商业活动的增加以及公司法规等的变更，会计的工作职责是维护公司股东权益；或往会计事务所或财政部门发展，薪水起薪也会在5万刀网上，开会计公司或者做公司的CFO，薪水另计。