沃顿商学院会计学硕士专业简介：

　　The Accounting major helps students acquirethe skills to measure and communicate an organization’s economic ACTivities.Accounting is the formal system of collecting, organizing, and reporting thefinancial DATa used to make economic decisions. The DATa shed light on currenTFInancial status and liquidity, as well as past profitability andfunds-generating cAPability. Its users include corporate shareholders, lenders,management, employees, research organizations, and taxing and regulatoryagencies.

　　Many different types of economic decisionsrequire Accounting DATa. One major use of Accounting DATa is to informoutsiders (interested people who do not have direct access to corporaterecords) of the firm’s economic status and proGREss. By contrast, the firm’smanagement requires DATa that will aid in controlling operations and evaluatingperformance. Outside agencies often collect Accounting DATa for tax collectionand other social and economic policy purposes.

　　The Accounting major at the WhArton School focuses on the user of AccountingDATa. Most courses in the depArtment stress concepts, procedures andAPplications with a view to the student understanding how AccountinginforMATion is generated and its reliability in analysis. Most Accountingmajors are preparing for careers in which Accounting DATa are used extensively.The depArtment’s flexible curriculum also allows interested students to takethe required courses toward certification as a CPA (certified publicAccountant) or CMA (chArtered management Accountant). As the specific courserequirements for these certificates vary from state to state and usually exceedthe minimum requirements for a WhArton MBA major, students who seekprofessional certification should seek the advice of the Accounting DepArtmentadviser as early as possible to plan their programs.