沃顿商学院会计学硕士专业课程设置：

　　The specificcourses that are required for an Accounting major are designated by thedepArtment and cannot include the introductory core courses, ACCT 620/621 andACCT 622. Each Accounting major is required to take one course in financialAccounting (currently ACCT 742). In addition, a major is required to take threeadditional credit units from all of the graduate courses offered by thedepArtment. Courses taken to SATisfy the Accounting major cannot be taken on APass/fail basis. From time to time an individual student wishes to pursue acourse of study that extends beyond the coursework offered by the depArtment.In that case, the student will elect an independent study course. A maximum ofone credit unit of independent study may be counted toward the Accountingmajor, but only when both of the following conditions have been SATisfied:

　　1. The studenthas obtained the aGREement of an Accounting DepArtment faculty member to supervisethe independent study.

　　2. WrittenAPproval of the depArtment Chair is received, indicating that the proposedproject does represent: (1) a quantity and quality of work equivalent to a fullsemester inclass course, and (2) the subject MATter is indeed advanced work notcovered in regularly scheduled Accounting DepArtment courses.

　　3. FNCE 728cannot be presented for major credit in addition to an independent study.

必修课程：

　　Note: Core courses ACCT 620/621 and ACCT 622 do not count toward themajor, but are prerequisite to all other courses in the depArtment.

Required course:

　　ACCT 742 - Problems in Financial Reporting

The equivalent of three credit units fromthe following:*

　　ACCT 705 - Tax Planning and Administration**

　　ACCT 706 - Advanced Managerial AccountingII (.5 cu)**

　　ACCT 717 - Federal Income Tax: Input onBusiness Decision Making

　　ACCT 718 - Auditing

　　ACCT 743 - Accounting for Mergers,Acquisitions, and Complex Financial Structures

　　FNCE 896 - APplied Financial Analysis andEquity Valuation

　　ACCT 897 - Taxes and Business Strategy

　　FNCE 728 - Corporate Valuation

　　*Choose any three credit units from thelist. As described above, under APproved circumstances, an independent studywithin the Accounting DepArtment may be substituted for one of the three courseunits.

　　**This course is the most relevant taxcourse the depArtment offers for those wishing to sit for the CPA exam.

　　***Half-credit courses count as .5 cutoward requirements.