关于SUNY的Prerequisite

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The Curriculum: MS Accounting 2 year program

Curriculum Prerequisites for MS Accounting 2 year program

A typical program for a student accepted into full time graduate study requires the student to have completed a minimum of 78 credits in undergraduate liberal arts, 3 courses (9 credits total) in business statistics and computer science, and a 3 credit course in financial accounting (see schedule below).

Undergraduate Liberal Arts:	Credits
Math/science	3
Social science	3
Humanities	3
Economics	3
Computer science	3
Undergraduate electives	63
	78
Undergraduate Business:
3 courses in Business/Statistics/Computer Science	9
Financial Accounting	3

The Curriculum

Assuming the program prerequisites are met, a typical program for a student accepted into full time graduate study requires the completion of 60 credits (up to 10 credits are waivable) and takes four semesters to complete. Admission is for the fall semester and is available to full-time students only.

Graduate General Business and Accounting Courses
General business courses round out students' understanding of business and accounting disciplines. Students take most of the general business courses in the first year, including a series of courses in introductory skills, analysis, and business functions augmented by coursework in accounting. An in-depth study of accounting is the focus of the program in the second year. Students typically take courses in taxation, advanced financial accounting theory, advanced accounting systems and accounting research. The students finish the program engaging in original research in ACC 680.

SUNY albany的     有点迷糊,这么多先修课，怎么还冒出个78，算什么意思再加上研究生的60个学分两年能学完吗