会计专业是研究生留学当中最为热门的专业之一，但可能有些申请人并不了解，部分大学对会计专业申请人有特定的先修课要求。简单可以分成三类，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。本文将美国排名前50名中有会计学硕士项目的学校一一解析，文章很长，请耐心翻页阅读。
1. Washington University in St. Louis Master of Accounting
While thereare no specific accounting course prerequisites for admission to the MACCprogram, most applicants will have completed Principles of FinancialAccounting, Principles of Managerial Accounting, and perhaps other moreadvanced accounting courses prior to entering their MACC studies.
Students whohave not previously taken accounting course work would be required to come to Washington University in August to take preliminary course work prior to thestart of the regular academic year. These preliminary courses are in additionto the 33 hours of graduate-level course work required for the MACC degree.
简单说，有先修课要求，但如果没有达到，也可到学校之后再补充，只不过要另交钱。
2.Vanderbilt University (TN) Master of Accountancy
Studentsentering the MAcc program need to have demonstrated strong academic performancein prior university studies. Students must have completed introductory coursesin financial accounting, managerial accounting, statistics and microeconomicsfrom 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 Notre Dame (IN) Master of Science in Accountancy
The followingprerequisite coursework is required by applicants to the program:
Accounting:
· Accounting & Accountancy I(Financial Accounting)
· Accounting & Accounting II(Managerial Accounting)
· Measurement and Disclosure I(Intermediate Accounting I)
· Measurement and Disclosure II(Intermediate Accounting II)
· Strategic Cost Management (CostAccounting)
· Audit & Assurance Services
· Federal Taxation
OTHER: (IntroductoryLevel)
· Finance
· Management
· Marketing
· Macroeconomics
· Microeconomics
· Information Technology / ComputerScience
· 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 of Virginia (VA) Master of Science inAccounting
A strong basic foundation inaccounting 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 of Michigan—Ann Arbor Master of Accounting
Candidates are required to satisfy theequivalent of each of the following six prerequisite courses at an accreditedfour-year University. To have your application reviewed, you must have earnedgrades of "C" or better in at least five of the following sixcourses.
· 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一，6门课中5门以上拿到C的要求真的很低。
6. University of Southern California Master of Accounting
Summer Applicants:The following courses must be completed or in progress at the time ofapplication submission
· Introduction to Financial Accounting
· Micro or Macroeconomics
· Statistics (business preferred)
We recommend thesecourses are taken at your 4-year university or a university extension program.We do not recommend community college classes oronline classes.
Fall Applicants: As a fall applicant, the following courses must be completed or inprogress 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。
7. University of North Carolina—Chapel Hill Master of Accounting
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 12.0 credits 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.
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 Forest University Master of Accounting
Students who enter the program do not have topossess an accounting background. However, students without an accountingbackground are required to successfully complete the following prerequisitecourses prior to enrollment (all prerequisite courses must be completed at WFUand are offered in the summer):
· Principles of Financial Accounting (offered in a miniterm during the second half of May)
· Intermediate Accounting I (offered in the Summer Isession)
· Intermediate Accounting II and Introductory Tax (offeredin the Summer II session)
In addition, thefollowing undergraduate courses are required to be taken as pre- orco-requisites:
· Principles of Finance (offered in the Summer I, Fall andSpring sessions)
· 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，这两年被录取的学生GMAT都在740以上。
9. Lehigh University (PA) MS Accounting and Information Analysis
Students who didnot major in accounting, but have an undergraduate business degree, arerequired to take five accounting courses prior to beginning the graduate MSAIAcourse work. The courses are:
· Financial Accounting I and II (two semesters of intermediate financialaccounting)
· Accounting Information Systems
· Fundamentals of Auditing
· Cost Accounting
里海大学身处宾州伯利恒，并非是大城市，但培养了大批会计和信息分析人才。并不一定是会计学背景，但去之前要学过上述课程。
10. Boston College Master ofScience in Accounting
Undergraduatestudents and working professionals whose degrees are not in accounting beginthe Carroll School’s MSA Program in June. Students matriculate through onesummer and two academic semesters, typically completing between 10 and 14courses. Required coursework is determined by faculty through the review of thestudent's academic transcripts. Each student receives a personalized MSA courseworksheet upon entering the program. Based on the student’s undergraduatetranscript, the worksheet lists the specific courses the student must take tofulfill 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”。
11. College of William and Mary (VA) Master of Accounting
All students mustcomplete the following courses prior to matriculation into the Master ofAccounting program. However, you do not need to have completed them prior tothe time you submit your application.
· Principles of Accounting
· Statistics
· Financial Management
· Intermediate Accounting I and II
· Auditing
· Cost Accounting
· Introduction to (US) Taxation
威廉玛丽学院的名气并不是很响，但这两年的排名一直保持在30上下，先修课要求和纽约大学一样，在入学前必需完成。
12. University of Rochester (NY) M.S. in Accountancy
The following courses must havebeen taken at the undergraduate level pre-enrollment at Simon in order to beeligible for the MSin 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 of Wisconsin—Madison Master of Accountancy
TheGraduate Master of Accountancy (GMAcc) degree is a two-year graduate degreedesigned to prepare students with limited or no accounting background for licensureas a certified public accountant. The program is not appropriate for studentswith an undergraduate degree in accounting (from a U.S. or internationalschool).
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 Western Reserve University (OH) Master of Accountancy
· Prerequisites may be completed before or during the MAcc program, but must be completed before a student begins the final semester at Weatherhead
· A grade of B or better must be earned in all prerequisite coursework
GeneralBusiness Prerequisites
· Corporate Finance
· Marketing
· Economics (Micro and Macro)
· Statistics
· Operations Management
· U.S. Business Law
AccountancyPrerequisites
· 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，成绩还要好，不能低于B。
15.University of Washington Master of Professional Accounting
The Master of Professional Accounting (MPAcc) Program is designed primarily for applicants who have an undergraduate business degree with an accounting option or major.
Students without a degree in business, or with a degree in business but without an accounting option, may apply for this program; however, all prerequisite classes must be completed before the start of the MPAcc Program. Students without an undergraduate degree in business need to complete all the courses or their equivalents listed below.
Accounting Option:
Intermediate Accounting 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:
Managerial Economics
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。
16. University of Texas—Austin Master in Professional Accounting
The following undergraduate courses are pre-enrollment requirements forthe Texas MPA program and should be completed with a passing grade prior toapplying for admission:
· Principles of Macroeconomics
· Principles of Microeconomics
· Introduction to Statistics
· Introduction to Financial Accounting
· Introduction to Managerial Accounting
· Introduction to cost behavior, budgeting, responsibilityaccounting, 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
以上就是综合排名前50的大学的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。因此建议还未毕业的同学们赶紧在学校修习这些课程，避免到时候因为先修课不满足要求而无法申请。当然，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。但大部分中国大学都是7月份大学毕业，因此，想去这类项目的同学要提前做好准备，包括毕业答辩等等。