美国大学会计专业就读本科阶段的学生需要修满120个学分。这包括在前两年学习的通识教育课程,选修课程,当然还有会计专业课程。
选修课程通常在商学院之外,目的是让学生有机会探索会计以外的学科。
核心课程与会计直接相关,是本科学位的基础。
会计专业的学生将从会计入门课程开始,如财务会计和管理会计。这些课程设定了会计原则,这些原则将在未来的课程中建立起来。
当然,美国大学会计课程非常具有挑战性,学生们通常会在实习岗位上休息一学期或一整年。这确保了一些实践经验,以及一些课程学分。
例如:位于全美本科会计专业第2的伊利诺伊大学提供会计本科课程,这里需要修读142个学分,所学课程与前面大致类似:
包括2门写作课程:
Composition l: Principles of Composition 1
Advanced Composition
通识课程最少选修六门课程:
Humanities & the Arts: Literature & the Arts (1-2 courses)
Humanities & the Arts: Historical & Philosophical Perspectives(1-2 courses)
Natural Sciences & Technology: Physical Sciences (0-2 courses)
Natural Sciences & Technology: Life Sciences (0-2 courses)
Behavioral Sciences(1 course)
Cultural Studies: Non-Western Cultures (1 course)
Cultural Studies: U.S. Minorities Cultures (1 course)
Cultural Studies: Western/Comparative Cultures (1 course)
Quantitative Reasoning (2 courses)
18门核心课程:
ACCY 201 Accounting and Accountancy
ACCY 202 Accounting and Accountancy ll
BUS 101, BUS 201, BUS 301和BUS 401是所有Gies商学院学生必须修读的课程
BADM 210 Business Analyticsl
BADM 211 Business Analytics ll
BADM 275 Fundamentals of Operations Management
BADM 300 The Legal Environment of Bus
BADM 310 Mgmt and Organizational Beh 6
BADM 320 Principles of Marketing
BADM 449 Business Policy and Strategy
CMN 101 Public Speaking
CS 105 Intro Computing: Non-Tech
ECON 102 Microeconomic Principles
ECON 103 Macroeconomic Principles
FIN 221 Corporate Finance
获得会计理学学士学位最低课程要求如下:
ACCY 301 Atg Measurement & Disclosure
ACCY 302 Decision Making for Atg
ACCY 303 Accounting lnstitutions and Regulation4.ACCY 30
Accounting Control Systems
ACCY 312 Principles of Taxation
ACCY 405 Assurance and Attestation
ACCY 410 Advanced Financial Reporting
ACCY 451 Advanced lncome Tax Problems