[求助]MBA Accounting和Accounting有什么区别呢？

lulud

RT呀~因为我本科不是学会计的，所以对这方面也不是很清楚，希望有好心的同学能帮我解答一下~谢谢了~

thecow10000

http://www.nysscpa.org/trustedprof/1104/tp23.htm   This is the requirement for New York State (every state is somewhat different)

Education Requirement

To fulfill the education requirement, current students who postmark their CPA application (known as Form 1) prior to Aug. 1, 2009, have two options:

Option 1: Earn a bachelor’s or higher degree, with 120 hours including, but not limited to, 24 hours in accounting, 21 hours in business and accounting electives, and 60 hour in liberal arts and sciences.
Option 2: Earn a bachelor’s or higher degree, with 150 hours, including, but not limited to, 33 hours in accounting (financial accounting theory and principles, managerial accounting, and others), 36 hours in general business electives, and 60 hours in liberal arts and sciences.

It said bachelors "or higher."  I actually know someone who was a liberal arts major in China and received a Masters of Accounting degree in an NY school and passed the CPA in NY.  You will have to check out the school's program page to find out the details/requirements.  It looks like if the school's willing to accept you, you can take the CPA with 24 credit hours of pure accounting (which you can get from the 1-1.5 year master of accounting thing) and the rest in related business and accounting electives (like finance, economics from your master of accounting and relevant undergraduate courses).  Most state schools have master of accounting program just browse their websites (i.e. Rutgers, SUNY Baruch etc).

lulud

I know some MBA programs with accounting specialization (i.e. Rutgers) is designed for people without accounting background.  Its curriculum is basically core MBA courses + maybe 30 credits of focus in accounting.  You can go to their website to find out more.  There should be similar programs as well.  Since it is a MBA program, it may require some working experience.  

Master of accounting program, on the other hand, should be for people straight out of undergraduate program with a major/focus in accounting.   Some states require a total of 150 credits (of undergraduate or undergraduate + graduate studies) as a prerequisite for taking the CPA exam.  Therefore some students finish their undergraduate in accounting and obtain get a masters in accounting to meet the 150 credit (4+1 years) requirement.

-- by 会员 thecow10000 (2010/12/10 0:25:53)

那如果我是在中国国内读的大学本科而且是非会计，到美国读会计研究生的话，是不是不能参加CPA考试呢？

thecow10000

I know some MBA programs with accounting specialization (i.e. Rutgers) is designed for people without accounting background.  Its curriculum is basically core MBA courses + maybe 30 credits of focus in accounting.  You can go to their website to find out more.  There should be similar programs as well.  Since it is a MBA program, it may require some working experience.  

Master of accounting program, on the other hand, should be for people straight out of undergraduate program with a major/focus in accounting.   Some states require a total of 150 credits (of undergraduate or undergraduate + graduate studies) as a prerequisite for taking the CPA exam.  Therefore some students finish their undergraduate in accounting and obtain get a masters in accounting to meet the 150 credit (4+1 years) requirement.