美国大学里的accounting（会计）专业都学些什么东西，本人想去UIUC uiuc会计的文凭含金量高吗
作者&投稿：鄢缪 （若有异议请与网页底部的电邮联系）
美国留学生会计学专业学什么？~
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。
Course Descriptions
University of Illinois Courses, Schedules, Requirements
Program advisers will work with students in selecting appropriate courses for the individual programs. Note: Accountancy course prerequisites are strictly enforced
199 Undergraduate Open Seminar
May be repeated. 1 to 5 hours.
200 Fundamentals of Accounting
A 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, I
An 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, II
A continuation of Accountancy 201. Prerequisite: Accountancy 201. 3 hours.
299 Senior Research
A 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 Disclosure
Development 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 Accountancy
Decision 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 Regulation
Regulation 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 Systems
Broad 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 Regulations
Taxation 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 Policy
Same as Business Administration 303 and Political Science 321. Contact Political Science Department for more information.
352 Database Design and Management
Same as Business Administration 352. Contact the Business Administration Department for details.
353 Information System Analysis and Design
Same as Business Administration 353. Contact the Business Administration Department for details.
405 Assurance and Attestation
Conceptual 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 Standards
Current 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 Practice
A 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 Design
Examines 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 Systems
Same 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 Problems
Basic 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 Systems
Same 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, I
Uses 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, II
An 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 Accounting
Introduction 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 Auditing
Introduction 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 Taxation
Introduction 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 Standards
Stakeholders' 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, I
Fundamental 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, II
Examines 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 Standards
Role 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 Analysis
Examines 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 Taxation
Analyzes 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 Taxation
Analyzes 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 Taxation
Seminar 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 Research
Provides 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 hours
560 Information in Value Creation
Introduction 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 Research
Examines 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 Accountancy
A 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 Research
Instruction 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 Orientation
Comparative 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 Problems
Individual 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 Seminar
Seminars 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 Choice
Same as Psychology 534. See the Psychology Department for details.
599 Thesis Research
Individual direction and guidance in writing theses; seminar discussion of progress made. O to 16 hours.
会计在美国是一个很好就业的专业，并且对本科非商科类专业的学生也没有过多限制，因此申请美国会计专业的中国学生一直都非常多。在美国，会计硕士研究生专业(Master of Accountancy简称MAcc)，一般设在商学院，MBA的学生和会计专业学生可以互相选修对方专业的课程。在美国，MAcc的课程设置通常是24个月，也有的学校是12个月（通常学习的时间就只有9个月）。所以在这么短的时间内，通常就是学习和实践。
在美国当会计不需要会计证，但要注册会计师(Certificate Public Account简称CPA)证书。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。
UIUC是一所享有世界声望的一流研究型大学，该校还是最早几所接受中国留学生的美国大学之一。该校一直致力于卓越的研究、教学和公众参与，校友中先后有23位获得诺贝尔奖，在美国公立大学中仅次于伯克利。该校的商学院也具有极强的实力，其会计、金融等专业为全美一流水平，会计专业位列全美第二。如果学会计专业，该校是非常不错的选择。
主要是学:成本会计，管理会计，财务管理，ACCA之类的会计知识.
english
美国会计学专业课程设置：FinancialAccounting金融会计FinancialManagement财务管理AdvFinancialAccounting高级财会FinancialStatementAnalysis财务报表分析FinancialAccounting财务会计ManagementAccounting管理会计StrategicCostManagement成本战略管理CorporateFinancialReporting公司财务报表Auditing审计InformationSystemsAuditing审计信息系统ConsultingProcessandPracticeinProfessionalAccounting会计审计实务Auditing审计AuditingandAssurance审计与监督FinancialReporting1财务报表1TaxResearch税收研究TaxPracticeandProcedure税收惯例及程序TaxAccounting:Periods&Methods税务会计学：时期与方法InternationalTaxation国际税收
就业很好，学校能进去也不容易。
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。美国是用美国体系(AmericanSystem)?中国用的是国际标准(InternationalStandard)。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。会计是人为设计出来的管理方法，完全建立在制度上。一旦法规制度不同，行为和结果就不可能一样。美国有名目繁多的独立会计协会，最主要的有针对公司企业的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。
在美国当会计不需要会计证，但有注册会计师(CertificatePublicAccount简称CPA)制度。会计这个工种专业性强，中美会计体制差异大，回国工作不太好定位，但会计专业的美国学生非常好找工作，这个行业和医药行业一样，基本不受经济低谷的影响。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。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，主攻审计也许更合适，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还可以进咨询公司、会计师事务所或某些大公司做咨询顾问Consultant，大的会计师事务所都包揽商业咨询业务。
如果是会计专业毕业回国，也许可以到大学里教书或做研究。在美国，会计硕士毕业生学的东西偏重实际操作，回国后，到美资或跨国企业，凭英语语言能力和商学院培养的素质，职场提升空间非常大。
通过上面对美国大学会计专业的申请信息介绍，相信对于很多计划去美国读研究生的人来说，在制定美国大学会计专业申请计划的时候，可以参考上述的信息来做好规划。
公共会计
就业工种:国际会计、审计/保证服务、税务、环境会计、法务会计、信息技术服务、个人财务规划
理想雇主:大型/跨国、区域性会计师事务所等。如果想在美国会计师事务所就职，那么必须拥有能够参加注册会计师CPA考试所需要的受教育程度，即150个学时的教育，其中必须包含24个学时的会计课程，这也相当于一个会计专业的本科学位。
美国大学会计专业之企业会计
专业工种:财务管理、财务报告、内部审计、成本会计、税务规划、预算分析
理想雇主：各行业中的各类企业。在拥有了多年的工作经验后，企业中的许多经理人会去获取MBA学位以谋进一步发展，所以如果可以，提前接触一些工商管理的知识也会对未来的这份工作有所帮助。
非营利机构或组织财务
就业工种:会计、内部审计、财务规划、预算、钞票打理和财务记录保管
理想雇主：社会服务机构和组织、医院、公立学校系统、各类大学学院、宗教组织、图书馆和博物馆、各个政党机构、工会组织。对于会计专业的学生来说，要想在这些领域谋职，那么在选修美国大学会计专业时就该注意在非营利性组织担当志愿者，并且积极在这些组织内部建立人际关系网。
政府财务
就业工种:审计、财务报告、财务管理、预算分析、研究类工作
理想雇主：美国联邦机构和部门，其中包括有联邦调查局、国家税务局、财政部、审计总署、行政管理和预算局、证券交易委员会、美国各州及其当地机构。如果有往该领域就业的梦想，那么除了在知识上拥有扎实的基本功，也要努力熟悉政府事务的工作流程
教育财务
就业工种:教师、科研机构、咨询服务
美国各大学学院或相关教育咨询服务机构。:要能在这些领域打开职业天地，一般要求拥有会计方面的博士学位，或者工商管理博士。而学生只有在读书期间获得高平均分，并且拥有资深的教职员推荐方可进入研究生(论坛)院就读，所以本科生的底子很重要。
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。
Course Descriptions
University of Illinois Courses, Schedules, Requirements
Program advisers will work with students in selecting appropriate courses for the individual programs. Note: Accountancy course prerequisites are strictly enforced
199 Undergraduate Open Seminar
May be repeated. 1 to 5 hours.
200 Fundamentals of Accounting
A 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, I
An 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, II
A continuation of Accountancy 201. Prerequisite: Accountancy 201. 3 hours.
299 Senior Research
A 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 Disclosure
Development 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 Accountancy
Decision 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 Regulation
Regulation 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 Systems
Broad 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 Regulations
Taxation 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 Policy
Same as Business Administration 303 and Political Science 321. Contact Political Science Department for more information.
352 Database Design and Management
Same as Business Administration 352. Contact the Business Administration Department for details.
353 Information System Analysis and Design
Same as Business Administration 353. Contact the Business Administration Department for details.
405 Assurance and Attestation
Conceptual 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 Standards
Current 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 Practice
A 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 Design
Examines 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 Systems
Same 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 Problems
Basic 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 Systems
Same 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, I
Uses 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, II
An 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 Accounting
Introduction 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 Auditing
Introduction 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 Taxation
Introduction 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 Standards
Stakeholders' 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, I
Fundamental 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, II
Examines 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 Standards
Role 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 Analysis
Examines 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 Taxation
Analyzes 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 Taxation
Analyzes 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 Taxation
Seminar 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 Research
Provides 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 hours
560 Information in Value Creation
Introduction 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 Research
Examines 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 Accountancy
A 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 Research
Instruction 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 Orientation
Comparative 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 Problems
Individual 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 Seminar
Seminars 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 Choice
Same as Psychology 534. See the Psychology Department for details.
599 Thesis Research
Individual direction and guidance in writing theses; seminar discussion of progress made. O to 16 hours.
会计在美国是一个很好就业的专业，并且对本科非商科类专业的学生也没有过多限制，因此申请美国会计专业的中国学生一直都非常多。在美国，会计硕士研究生专业(Master of Accountancy简称MAcc)，一般设在商学院，MBA的学生和会计专业学生可以互相选修对方专业的课程。在美国，MAcc的课程设置通常是24个月，也有的学校是12个月（通常学习的时间就只有9个月）。所以在这么短的时间内，通常就是学习和实践。
在美国当会计不需要会计证，但要注册会计师(Certificate Public Account简称CPA)证书。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。
UIUC是一所享有世界声望的一流研究型大学，该校还是最早几所接受中国留学生的美国大学之一。该校一直致力于卓越的研究、教学和公众参与，校友中先后有23位获得诺贝尔奖，在美国公立大学中仅次于伯克利。该校的商学院也具有极强的实力，其会计、金融等专业为全美一流水平，会计专业位列全美第二。如果学会计专业，该校是非常不错的选择。
主要是学:成本会计，管理会计，财务管理，ACCA之类的会计知识.
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