密西根州立大学-会计硕士课程分析

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以下介绍的会计硕士课程是以密西根州立大学为例，该校的会计硕士一直位列全美前十。

Course Descriptions for Specialty Options专业课程介绍

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.

与合作伙伴、合资企业、特殊目的实体、统一实体、企业合并、外币业务、衍生工具和套期业务相关的财务申报和税款问题

ACC 807      Financial Statement Analysis 财务报表分析

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.

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财务分析概念，包括基于资金流动和收入的商业价值评估模式。金融市场会计信息的供应与需求。

ACC 808      Contemporary Financial Reporting Decisions 当代财务报告决策

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.

公司治理功能概念，包括管理和主计权责功能，董事会，审计委员会，内部审计师，外聘审计师，证券交易委员会和全面风险管理控制。现行实践的历史发展与评估。

Information Systems (MSU undergraduate accounting majors need 5 courses from list; Non-MSU undergraduate majors: need 6 courses from list)

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信息系统（密西根大学本科生会计专业须从列表中选择5门课程；非密西根大学本科生须从列表中选择6门课程。）

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.

企业信息架构。企业经济现象语义和语法模型。业务系统关系数据库技术和数据库设计。业务流程分析模式和实施的折中方案。

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.

连接信息技术和经营绩效的架构软件。重要信息技术识别和评估。信息技术激活商业模式，组织过程和知识管理系统。

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.

面向对象商业系统分析与设计。商业现象统一建模语言描述和规则。面向对象程序编制。用况分析和说明。交易和申报XML标签。

ACC 826      Enterprise Information Systems 企业信息系统

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.

企业组织信息管理。交易处理系统、工作流程系统和增值活动企业网络概念模型。决策支持和政策制定系统与经济事件处理系统整合。信息系统实施。

Management Accounting(The courses in bold are required; plus 2 additional courses from the list)

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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.

多单元企业会计

与合作伙伴、合资企业、特殊目的实体、统一实体、企业合并、外币业务、衍生工具和套期业务相关的财务申报和税款问题

ACC 807      Financial Statement Analysis

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.

财务报表分析

财务分析概念，包括基于资金流动和收入的商业价值评估模式。金融市场会计信息的供应与需求。

ACC 808      Contemporary Financial Reporting Decisions

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.

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战略管理会计

战略管理和利润规划中金融和非金融信息的使用。战略财务预算，业绩评价，奖励制度，作业成本管理，目标成本管理，产品生命周期利润管理，顾客和供应商利润管理。

ACC 843     Operational Management Accounting

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.

经营管理会计

计划控制架构覆盖三个层面：战略（总部，中心管理），管理（分类，流程）和运营（部门，任务和活动）。本课程包含组织机构对管理会计的职务需要。

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.

公司治理和会计管理

公司治理功能概念，包括管理和主计权责功能，董事会，审计委员会，内部审计师，外聘审计师，证券交易委员会和全面风险管理控制。现行实践的历史发展与评估。

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Taxation税务

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.

多单元企业会计

与合作伙伴、合资企业、特殊目的实体、统一实体、企业合并、外币业务、衍生工具和套期业务相关的财务申报和税款问题

ACC 830      Tax Research

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.

跨国交易美国课税

美国公民和企业在国外交易的联邦所得税，和外籍人员在美国投资的联邦所得税。

备注：以上课程为会计硕士专业的具体方向（绿体字）划分，学生可自由选择，一般要求所选方向需修够15个学分，另外在其他方向选修9个学分。

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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.

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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).

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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.

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