When applying for graduate programs in the US, especially at the graduate level, in addition to GPA, TOEFL and GRE scores, one thing that students often overlook but need to pay attention to is the prerequisite course requirements for the program. Prerequisite courses refer to preparatory courses related to the application program that students must take prior to pursuing higher level education. Common examples include calculus, economics, linear algebra, etc. These courses are usually general education courses taken during freshman and sophomore years to prepare students for choosing a major later. Similarly, when selecting graduate programs, schools will also check if students have taken these courses and whether their grades meet the requirements. Students may not even get through the online application if they do not meet these requirements. If only one or two courses are missing, the school may give a conditional offer or allow students to take relevant foundation courses after enrollment.

For accounting major, common prerequisite courses include multiple accounting courses and economics, statistics
Based on the documents provided, for accounting major, common prerequisite courses include:
– Multiple accounting courses: Accounting Principles, Financial Reporting, Auditing, Financial Accounting, Managerial Accounting, Cost Accounting, Intermediate Accounting, Advanced Financial Accounting, Accounting Information System
– Economics courses: Principles of Microeconomics, Principles of Macroeconomics
– Statistics course
These are foundational business and accounting courses that build core knowledge for more advanced coursework in the accounting field. Students applying for accounting programs need to have taken a significant number of relevant accounting and business courses in their undergraduate degree to demonstrate academic preparation.
In summary, prerequisite course requirements are an important but sometimes overlooked factor in US graduate school applications, especially for majors like accounting. Meeting these requirements ensures students have the necessary academic foundation to succeed in advanced coursework.