悉尼大学会计硕士颇受澳洲留学生青睐,细心的同学们会发现悉尼大学有两个会计硕士,一个是职业会计硕士:Master of Professional Accounting,另一个是商学硕士(会计方向)——Master of Commerce-accounting major,这两个会计硕士有什么区别呢?
悉尼大学这两个会计硕士课程学制都为2年,2017年学费都是42000澳币,都需要学习16门课程。他们的区别之处在于选课的不同:
职业会计硕士:也就是MPA,16门课程(96分)=13门会计专业核心课程+3门选修课程。这个课程是直接受到CPA与ACCA的双认证的,读完后可以申请成为CPA的协会会员,申请ACCA可以免考9门F1-F9的基础阶段考试。
MPA课程具体选课安排如下:
13门会计专业核心课程:
78 credit points in core units of study:
Core units of study核心课程:
(i) Foundational units:
ACCT5001 Accounting Principles,
BUSS5001 Firms, Markets and Business Management,
CLAW5001 Legal Environment of Business,
FINC5001 Capital Markets and Corporate Finance,
INFS5000 Accounting Information Systems, and
QBUS5002 Quantitative Methods for Accounting.
(ii) Advanced units:
ACCT5002 Managerial Accounting and Decision Making,
ACCT6001 Intermediate Financial Reporting,
ACCT6007 Contemporary Issues in Auditing,
ACCT6010 Advanced Financial Reporting,
CLAW6002 Corporate Structures in Practice, and
CLAW6026 Taxation Law and Practice.
(iii) Capstone Unit:
ACCT6120 Corporate Governance and Accountability.
3门选修课程:
18 credit points in elective units of study:
Elective units of study 选修课课程:
Completion of three electives is also a requirement of the degree.
ACCT6002 International Accounting
ACCT6003 Fundamental Analysis for Equity Investment
ACCT6006 Advanced Managerial Accounting
ACCT6015 Extended Performance Reporting
BUSS6500 Industry Placement
BUSS6505 NEXT Innovation
CLAW6030 China's Legal Environment for Business
CLAW6031 International Financial Crime
FINC6001 Intermediate Corporate Finance
FINC6013 International Business Finance
FINC6016 Financial Instruments and Markets
IBUS5003 Global Business
INFS6012 Enterprise Systems Management
ITLS6501 Infrastructure Financing
QBUS6310 Business Operations Analysis
WORK5003 Management and Organisations
WORK6030 Performance and Rewards.
商学硕士-会计方向:课程相较MPA要更加灵活,16门课程(96分)=2门商科核心课程+2至6门基础课程+5门会计专业方向课程+7至3门选修课程。不仅可以学到会计课程,还能学习市场营销,项目管理,人力资源管理,金融等其他商科内容。如果学生根据CPA和ACCA认可课程名单进行选课,读完后也可以成功获得CPA的协会会员以及ACCAF1-F9基础阶段考试的免考。
12 credit points in core units of study - one in the first semester of study and one in the final semester of study (a capstone); 2门商科核心课程
12 to 36 credit points in foundational units of study; 2至6门基础课程
at least one specialisation (24 credit points in advanced units of study) selected from the Commerce areas of specialisation;
any additional specialisation/s, dissertation and/or elective units of study required to make 96 credit points in total (excluding foundational units).5门会计专业方向课程+7至3门选修课程
Core units of study 核心课程:
BUSS5020 Business Insights (completed in the first session of study); and
BUSS6000 Succeeding in Business (capstone - completed in final session of study)
Foundational units of study 基础课程:
ACCT5001 Accounting Principles,
CLAW5001 Legal Environment of Business
ECON5040 Microeconomics for Business,
FINC5001 Capital Markets and Corporate Finance,
IBUS5002 Strategy, Innovation and Entrepreneurship,
IBUS5003 Global Business,
INFS5001 Project Management,
INFS5002 Digital Business Foundations,
ITLS5000 Foundations of Supply Chain Management,
ITLS5100 Transport and Infrastructure Foundations,
MKTG5001 Marketing Principles,
QBUS5001 Quantitative Methods for Business, and
WORK5003 Management and Organisations.
Areas of specialisation 专业方向课程:
For 2017, the following specialisation areas will be available to students:
Accounting
Aviation and Maritime Management and Logistics
Banking
Big Data in Business
Business Analytics
Business Economics (new specialisation for 2017)
Business Information Systems
Business Law
Business Sustainability
Finance
Infrastructure and Transport Management
International Business
Logistics and Supply Chain Management
Marketing
People, Management and Organisations
Project Management
Quantitative Finance
Strategy, Innovation and Entrepreneurship.
可见,悉尼大学职业会计硕士MPA课程设置中基本上都是会计专业课。而商学硕士-会计方向要学的课程会比较广,除了有专业课之外,还涉及较多其他商科类课程。具体选择哪个专业,就看同学们是想专一些还是广一些了。
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