美国会计专业一直是商科中申请人数众多，是一直居高不下的热门专业，同时也是商科中对于先修课程要求最严苛的专业，贴心的小编就为大家准备了美国会计专业排名前100的院校会计专业先修课程要求，尤其是想要会计学的童鞋们，要格外注意哦！
1. WashingtonUniversity in St. Louis Master of Accounting
华盛顿大学圣路易斯分校
While there are no specific accounting course prerequisites for admission to the MACC program, most applicants will have completed Principles of Financial Accounting, Principles of Managerial Accounting, and perhaps other more advanced accounting courses prior to entering their MACC studies.
Students who have not previously taken accounting course work would be required to come to Washington University inAugust to take preliminary course work prior to the start of the regular academic year. These preliminary courses are in addition to the 33 hours of graduate-level coursework required for the MACC degree.
有先修课要求，但如果没有达到，也可到校再上课，只不过要另交钱。
2. University of Texas—Austin Master in Professional Accounting
德克萨斯大学奥斯汀
The following undergraduate courses are pre-enrollment requirements for the Texas MPA program and should be completed with 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.
德克萨斯大学奥斯汀是美国会计硕士最好也是最难申请的项目之一。
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。
3.Case WesternReserve University (OH) Master of Accountancy
凯斯西储大学
·Prerequisites may be completed before or during the MAcc program but must be completed before a student begins the final semester at Weather head
·A grade of B or better must be earned in all 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 be taken 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，成绩不能低于B。
4. University of Illinois at champagne
伊利诺伊大学香槟分校
UIUC business school has three master programs: Master of Accounting Science (MAS), Master of Science in Accounting (MSA) and Master of Science in tax, followed by PhD in accounting.
MAS is limited to undergraduate accounting students of the University; MSA international students can apply. Although they are not limited to background, they are required to have studied finance, statistics, accounting principles and other courses for one year.
MAS仅限本校或美本本科会计专业学生；MSA国际生可以申请，虽然不限背景，但要求学习过金融、统计学、会计原理等课程，也是一年的时间。
5.VanderbiltUniversity (TN) Master of Accountancy
范德堡大学
Students entering the MAcc program need to 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。
6.University of NotreDame (IN) Master of Science in Accountancy
圣母大学
The following prerequisite coursework is 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
先修课要求较多，不一一赘述，而且这个项目比较喜欢招中国有名校背景的学生，如果名校学生达到目标，我们鼓励大家申请。
7. University of Virginia (VA) Master of Science inAccounting
弗吉尼亚大学
A strong basic foundation in accounting as 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。
8.University ofMichigan—Ann Arbor Master of Accounting
密歇根大学安娜堡分校
Candidates are required to satisfy the equivalent of each of the following six prerequisite courses at an accredited four-year University. To have your application reviewed, you must have earned grades of "C" or better in at least five of the following six courses.
·Principles of Financial Accounting
·Principles of Managerial Accounting
·Intermediate Financial Accounting
·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，要求6门课中5门以上拿到C。
9. University of Southern California Master of Accounting
南加州大学
Course work Requirements
Summer Applicants:
The following courses must be completed or in progress at the time of application submission
·Introduction to Financial Accounting
·Micro or Macroeconomics
·Statistics (business preferred)
We recommend these courses are taken at your 4-year university or a university extension program. We do not recommend community-college classes or online classes.
Fall Applicants:
As a fall applicant, the following courses must be completed or in progress at 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。
10. Wake ForestUniversity Master of Accounting
维克森林大学
Students who enter the program do not have to possess an accounting background. However, students without an accounting background are required to successfully complete the following prerequisite courses prior to enrollment (all prerequisite courses must be completed at WFU and are offered in the summer):
·Principles of Financial Accounting (offered in a mini-term during the second half of May)
·Intermediate Accounting I (offered in the Summer I session)
·Intermediate Accounting II and Introductory Tax (offered in the Summer II session)
In addition, the following undergraduate courses are required to be taken as pre- or co-requisites:
·Principles of Finance (offered in the Summer I, Fall and Spring sessions)
·Principles of Managerial Accounting (offered in the summer II, Fall and Spring sessions)
没有先修课程只要夏天提前到学校去学就可以，但是国际生比例很低，竞争非常激烈。
11. LehighUniversity (PA) MS Accounting and Information Analysis
里海大学
Students who did not major in accounting, but have an undergraduate business degree, are required to take five accounting courses prior to beginning the graduate MSAIA course work. The courses are:
·Financial Accounting I and II (two semesters 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较强。不要求会计学背景，但去之前要学过上述课程。
12. Boston College Masterof Science in Accounting
波士顿学院
Undergraduate students and working professionals whose degrees are not in accounting begin the Carroll School’sMSA Program in June.
Students matriculate through one summer and two academic semesters, typically completing between 10 and 14courses. Required coursework is determined by faculty through the review of the student's academic trans. Each student receives a personalized MSA course worksheet upon entering the program.
Based on the student’s undergraduate tran, the worksheet lists the specific courses the student must take to fulfill the MSA degree.
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”。
13. College ofWilliam and Mary (VA) Master of Accounting
威廉玛丽学院
All students must complete the following 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 your application.
·Principles of Accounting
·Statistics
·Financial Management
·Intermediate Accounting I and II
·Auditing
·Cost Accounting
·Introduction to (US) Taxation
威廉玛丽学院和纽约大学排名一样，先修课要求在入学前必须完成。
14. University of Rochester (NY) M.S. in Accountancy
罗切斯特大学
The following courses must have been taken at the undergraduate level pre-enrollment at Simon in order to be eligible for 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。
15. University ofWisconsin—Madison Master of Accountancy
威斯康星大学麦迪逊分校
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，要求有会计专业背景。
16. University ofNorth Carolina—Chapel Hill Master of Accounting
北卡罗莱纳大学教堂山分校
A One-Year Graduate Accounting Program
for Non-Accounting Majors
The Master of Accounting Program at UNC's Kenan-Flagler Business School is designed for people with little to no previous accounting education.
Applicants may not have more than 12.0credits of accounting to enter the program. This requirement is a reflection of the way the curriculum is structured. You will find that different programs across the U.S. are structured in various ways.
Generally speaking, any course with accounting, Tax, Audit, or Financial Reporting in the title will count toward this limit.
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未超过12个，你就不能被录取。
总结：以上就是综合排名前100的大学的会计学硕士入学前的先修课要求，作为就业铁饭碗之一且偏技能型的会计专业，美国大学十分看重学生的工作经验，除了MBA Accounting这类强制要求工作经验的项目外，其他项目申请时，工作经验也会成为申请人的重要加分项。
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