沃顿商学院会计学硕士专业相关课程详情：

　　ACCT-620: Financial Accounting   The role of Accountingis the accumulation, analysis, and presentation of relevant financial DATa ofan enterprise to serve the needs of crEditors, investors and other externaldecision makers. The objective of this course is to familiarize the studentwith the basic concepts, standards and prACTices of finanCIAl Accounting. Thecourse is devoted to the basic finanCIAl statements, the analysis and recordingof transACTions, and the underlying concepts and procedures, with an eye towardthe finanCIAl statement analysis. The course begins with an overview of theprocedures necessary to prepare and understand the balance sheet, incomestatement and statement of cash flows. The remainder of the course examines theAccounting for the most common and significant tgransACTions of a firm, such asinventories, long-term debt, income taxes, and stockholder's equity.

　　ACCT-621: AcceleratedFinanCIAl Accounting   The intendedaudience for this course is students with prior knowledge of finanCIAlAccounting who understand: (1) the recording of economic transACTions in theAccounting records; (2) the basic finanCIAl statements that summarize a firm'seconomic transACTions(the balance sheet, the income statement and the statementof cash flows) and (3) the fundamental concepts needed to prepare or understand published finanCIAl statements(e.g. use of accrual Accounting).Exploiting prior knowledge, the course aims in six weeks to help studentsBECome effective users of finanCIAl statements.

　　ACCT-622: Fundamentals ofManagerial Accounting I   This courseemphasizes the use of Accounting inforMATion for internal planning and controlpurposes. This orientation contrasts with finanCIAl Accounting wh ere the focusis on Accounting disclosures for pArties external to the firm. This course isintended as an introduction for individuals who will make business decisionsand evaluate the performance of business units using DATa obtained from theAccounting system. The course will cover the basic vocabulary and mechanics ofcost Accounting, basic issues involved in the design of a cost Accountingsystem, and the role of management Accounting in decisions concerning resourceallocation and performance evaluation.

　　ACCT-703: Cost Accounting   Deals with the APplication of statistical tools and decisionModels to Accounting DATa for the purpose of facilitating managerial control.

　　ACCT-705: Tax Planning andAdministration   Presents an overviewof the Federal tax raising system and its impACT on the planning and conduct ofbusiness operations. Draws on the disciplines of business Finance, publicFinance, and Accounting as they relate to Taxation.

　　ACCT-717: Federal IncomeTax: Input on Business Decision Making  This a basic tax course mainly focused on the framework of US federalincome tax principles (with some coverage of state and locatl taxes,international taxes, and estate and gift taxes). We focus on how theAPplication of such tax principles affect business decisions on MATters such asselecting a form of business organization to conduct business, designingcompenSATion arrangements, structuring mergers and acquisitions, makingtax-effective investment decisions for investors, owners, and managers. Someattention is also given to tax management, procedure, Ethics, and professionalresponsibility. Requirements include a short research pAPer on a tax topic ofthe student's choice and a take home final exam. Text used is CCH Federal TaxComprehensive Topics 2007 and Selected Sections of the Federal Income Tax Codeand Regulations.

　　ACCT-718: Auditing   This course includes a consideration of the role of theAuditor, the organization of the Accounting profession, and the current auditenvironment. It introduces the student to generally accepted Auditingstandards, professsional Ethics, and legal liability. A conceptual theory ofAuditing is discussed and prACTical examples of Auditing techniques and workprograms are used to illustrate the APplication of the theory. The course alsocovers the Auditor's reporting standards and uses case studies and professionaljournal Articles as bases for discussion and analysis.

　　ACCT-742: Problems inFinancial Reporting   This intensiveone-semester course focuses on how to extrACT and interpret inforMATon infinanCIAl statements. The course adopts a user perspective of Accounting byillustrating several specific Accounting issues in a decison context.

　　ACCT-743: Accounting forComplex FinanCIAl Structures   Thisclass studies how complex finanCIAl structures account for their ACTivities.Primary emphasis is on the APplication of purchase Accounting for mergers andacquisitions, the equity method for investments, and preparing and interpretingconsoliDATed finanCIAl statements. Other topics covered include translations andremeasurements for nondomestic investments, and ernings per share calculationsfor complex finanCIAl structures. Tax considerations and acquisition strategiesare of only peripheral interest in this class, and students who are concernedprimarily with those topics are advised to seek a different elective.

　　ACCT-897: Taxes andBusiness Strategy   The objective ofthis course is to develop a framework for understanding how taxes affectbusiness decisions. Traditional Finance and strategy courses do not considerthe role of taxes. Simiklarly, traditional tax courses often ignore therichness of the decision context in which tax fActors operate. The key themesof the framework - all pArties, all taxes and all costs - are APplied todecision contexts such as investments, compenSATion, organizational form,regulated industries, finanCIAl instruments, tax-sheltered investments, familywealth planning, mergers and acquisitions, multinational, and multistate. TheultiMATe goal is to provide a new APproach to thinking about taxes (and allforms of Government intervention) that will be valuable even as laws andGovernments change.

　　ACCT-899: Independent Study