| USCPA 과목 |
PSU 회계학 과목 |
개요 |
FARE
(Financial Accounting and Reporting) |
General Accounting
1 & 2
Intermediate Accounting 1
Intermediate Accounting 2
Intermediate Accounting 3
Advanced Accounting Theory
Government & Non-profit Accounting
Computer Applications in Accounting |
Concepts and standards
for financial statements (17-23%)
Typical Items: GAAP (27-33%)
Specific Type of transaction & events: GAAP (27-33%)
Government & Non-profit Organization Accounting
(16-32%) |
REG
(Regulations) |
Income Tax Accounting
1
Income Tax Accounting 2
Business Law I
Business Law II (including Business Structures) |
Ethics and Professional
Responsibility (15-20%)
Business Law (20-25%)
Federal Taxation (55-65%) |
BE&C
(Business Environment & Concepts) |
Macroeconomics
Managerial Accounting
Financial Management (including Risk Management)
Introduction to Computer Information Systems |
Business Structure
(17-23%)
Economic Concept s essential to obtaining understanding
of entity’s business and industry (8-12%)
Financial Management (17-23%)
IT implications in the business environment (22-28%)
Planning and Measurement (22-28%) |
A&AT
(Auditing & Attestation) |
Auditing 1
Auditing 2 |
Planning the Engagement
(22-28%)
Internal Control (12-18%)
Documentation for conclusion (32-38%)
Review the engagement (8-12%)
Reporting (12-18%) |
