Financial Reporting and Assurance Services (focus on public accounting practice – attestation and consulting)
财务报表和认证服务（侧重公共会计实务----见证和咨询）
ACC 450 Accounting for Multiunit Enterprises 多单元企业会计
Financial Reporting and tax issues relating to partnerships, joint ventures, special purpose entities, consolidated entities, business combinations, foreign currency transactions, derivatives and hedging activities.
Concepts of financial analysis including both cash flow and earnings based models for business valuation. Supply of and demand for accounting information in financial markets.作者: myice 时间: 2010-5-13 15:53
Develop framework for making professional judgments and decisions about accounting for contemporary financial reporting.
为当代财务报告开发用于会计专业判断和决策的构架
ACC 814 Advanced Auditing 高级审计
Audit planning, evidence gathering and evaluation. Professional standards and regulatory agencies. Practical approach to accounting and auditing research. Applications in public and private sector audits.
审计计划，证据收集和评估。行业标准和管理机构。会计和审计实践。公共部门和私营部门审计应用。
ACC 852 Corporate Governance and Accounting Control 公司治理和会计管理
Concepts of corporate governance functions including management and the controllership function, boards of directors, audit committees, internal auditors, external auditors, the SEC, and the control of enterprise-wide risk management. The historical development and evaluation of current practices.
Information Systems (MSU undergraduate accounting majors need 5 courses from list; Non-MSU undergraduate majors: need 6 courses from list)作者: myice 时间: 2010-5-13 15:54
ACC 822 Analysis and Design of Small Business Systems 小型企业系统分析与设计
Structured analysis and design of enterprise information systems. Use of computer-aided software design tools. Consulting issues associated with the design and implementation of information systems.
企业信息系统结构化分析和设计。电脑辅助软件设计工具的使用。与信息系统设计和实施有关的咨询问题。
ACC 823 Advanced Enterprise Database Systems 高级企业数据库系统
Enterprise information architectures. Semantic and syntactic modeling of enterprise economic phenomena. Relational database technology and database design for business systems. Business process analysis patterns and implementation compromises.
ACC 824 Digital Business Data Communications 当代财务报告决策
Frameworks for linking information technologies with business performance. Identification and valuation of key information technologies. IT-enabled business models, organizational processes, and knowledge management systems.
ACC 825 Object Oriented Business Information Systems 面向对象商业信息系统
Analysis and design of object-oriented business systems. Unified modeling language descriptions of business phenomena and rules. Object-oriented programming. Use-case analysis and specification. XML tag sets for transactions and reporting.
Analysis, design and use of enterprise systems. Importance of enterprise system fit and reengineering of the enterprise. Implementation risks and organizational returns. Use of enterprise software.
企业系统的分析、设计和使用。企业系统重要性和企业重建。实施风险和组织收益。企业软件使用。
ACC 821 Enterprise Database System (Required of Non-Msu undergraduate majors)企业数据库系统（非密西根大学本科生专业必修）
Management of information in business organizations. Conceptual modeling of transaction processing systems, workflow systems, and enterprise-wide networks of value-added activities. Integration of decision support and policy level systems with economic event processing systems. Information system implementation.
Management Accounting(The courses in bold are required; plus 2 additional courses from the list)作者: myice 时间: 2010-5-13 15:54
管理会计（加粗的课程为必修课；另选2门课程。）
ACC 450 Accounting for Multiunit Enterprises
Financial Reporting and tax issues relating to partnerships, joint ventures, special purpose entities, consolidated entities, business combinations, foreign currency transactions, derivatives and hedging activities.
Concepts of financial analysis including both cash flow and earnings based models for business valuation. Supply of and demand for accounting information in financial markets.
Develop framework for making professional judgments and decisions about accounting for contemporary financial reporting.
当代财务报告决策
为当代财务报告开发用于会计专业判断和决策的构架
ACC 841 Strategic Management Accounting
Use of financial and nonfinancial information for strategic management and profit planning. Strategic financial budgeting, performance measurement, incentive systems, activity-based cost management, target cost management, product life-cycle profit management, and customer and supplier profit management.作者: myice 时间: 2010-5-13 15:54
A planning and control framework typically covers three levels: strategic (HQ, central management), management (division, process), and operational (department, task, activity). This course covers the management accounting operational needs of organizations.
ACC 844 Management Accounting for Global Enterprises
The use of management accounting concepts and methods for global enterprises.
全球公司管理会计
全球公司对管理会计概念和方法的使用
ACC 852 Corporate Governance and Accounting Control
Concepts of corporate governance functions including management and the controllership function, boards of directors, audit committees, internal auditors, external auditors, the SEC, and the control of enterprise-wide risk management. The historical development and evaluation of current practices.
Financial Reporting and tax issues relating to partnerships, joint ventures, special purpose entities, consolidated entities, business combinations, foreign currency transactions, derivatives and hedging activities.
Writing, and presentation techniques of tax research. Practice and procedure.
税务研究
税务研究写作和表达手法。实务和程序。
ACC 833 Federal Income Taxation of Corporations and Shareholders
Federal income taxation of corporations and shareholders. Federal income tax liability, distributions, formation, liquidation, and reorganization.
法人和股东的联邦所得税
法人和股东的联邦所得税。联邦所得税应纳税额，分配，编制，清算和重组。
ACC 834 Taxation of Gifts, Trusts, and Estates
Income taxation of trusts and estates. Transfer taxes applied to gifts and transfers at death.
赠予、信托和遗产的课税
信托和遗产所得税。适用于赠予的转移税和遗产转让。
ACC 836 US Taxation of Multinational Transactions
Federal income taxation of transactions outside the United States by United States citizens and corporations, and of investments in the United States by foreign persons.
Before applying to the program, you must complete:
另外，申请前需完成以下课程：
Intermediate Financial Accounting I中级财务会计一 (ACC 300): Concepts and procedures for preparing financial statements. Revenue recognition. Accounting for receivables, inventory, plant assets, intangibles, and current liabilities. Applied research methods. Prerequisites: (ACC 202: Principles of Management Accounting).
Survey of Calculus I微积分 (MTH 124): Study of limits, continuous functions, derivatives, integrals and their applications. Prerequisites: (MTH 103 or MTH 116 or LBS 117)or designated score on Mathematics placement test.
Introductory Probability and Statistics for Business 概率与统计入门(STT 315): A first course in probability and statistics primarily for business majors. Data analysis, probability models, random variables, confidence intervals, and tests of hypotheses with business applications. Prerequisites: (MTH 124 or MTH 132 or MTH 152H or LBS 118).
Before or during the MS Program you must complete:
在申请前或硕士在读过程中需完成以下课程：
Intermediate Financial Accounting II 中级财务会计二ACC 301): Concepts and procedures in accounting for investments, bonds, leases, pensions, taxes, owners' equity, earnings per share and comprehensive income. Accounting changes and errors. Prerequisites: (ACC 300) and completion of Tier I writing requirement.作者: myice 时间: 2010-5-13 15:55
Accounting Information Systems财务信息系统(ACC 321): Hardware and software elements needed to support accounting information systems. Conceptual modeling and implementation of accounting transaction processing systems. Enterprise value chains. Documentation of workflow processing and control requirements. Prerequisites: (ACC 202 and ACC 300 or concurrently).
OR
Enterprise Database Systems 企业数据库系统(ACC 821): Management of information in business organizations. Conceptual modeling of transaction processing systems, workflow systems, and enterprise-wide networks of value-added activities. Integration of decision support and policy level systems with economic event processing systems. Information system implementation. Open only to master's degree students in Accounting, MBA students, or approval of the department.
Federal Income Tax Accounting联邦所得税会计 (ACC 331): Federal income taxation of businesses and individuals. Gross income, deductions, and tax computations for corporations, partnerships, and individuals. Prerequisites: (ACC 300) and completion of Tier I writing requirement.
Cost and Managerial Accounting 成本会计和管理会计(ACC 341): Cost behavior and estimation. Cost analysis for planning and control decisions. Cost accumulation and allocation systems. Prerequisites: (ACC 202 and ACC 300 and STT 315).
Auditing 审计(ACC 411): Roles, responsibilities and regulation of auditors. Providing assurance to users, including audit objectives, risk assessment, sampling, evidence decisions, control evaluation, and reporting. Auditors' ethical and legal responsibilities. Prerequisites: (ACC 300 and ACC 321 and STT 315).
Governmental and Not-For-Profit Accounting 政府和非盈利机构会计(ACC 308): Financial and managerial accounting for governmental and other not-for-profit entities. Topics include general and special funds accounting, financial reporting, selected not-for-profit entities, and governmental budgeting. Prerequisite: (ACC 300).
Intermediate Microeconomics中级微观经济学 (EC 301): Theories of consumer choice, production, cost, perfect competition, and monopoly. Welfare economics, general equilibrium, externalities and public goods. Prerequisite: (EC 201: Introduction to Microeconomics).作者: myice 时间: 2010-5-13 15:55
Law of Commercial Transactions贸易法 (GBL 451): Law of contracts and sales, commercial paper, secured transactions, consumer credit, and debtor-creditor relationships.
Managerial Finance 管理金融(FI 801): Short-, intermediate- and long-term problems. Financial planning and control. Applications in domestic and international settings.
Supply Chain Management供应链管理 (MSC 800): Fundamentals of materials and logistics management. Strategic impact of the transformation process in a global economy. Quality, inventory management, logistics strategy, customer service, international procurement, management of technology. Prerequisites: None listed.
Marketing Management营销管理 (MSC 805): Strategic and decision-making aspects of marketing functions. Analysis, coordination, execution of marketing programs. Development of strategies and tactics. Segmentation, marketing mix, market response modeling, and ethics in a global context. Prerequisites: None listed.作者: pansy 时间: 2010-5-13 16:43
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