中国考生常见报考州报考条件（五）— Washington

    华盛顿州的报考条件要求很详细，首先总学分要求为150 ，学位要求为至少学士学位，会计学分要求为24个，含有15个学分的高级课程，如高级会计、成本会计、管理会计等，另外要求包括投资学、商业法、预算等学在内的24个商业学分。具体学科及学分要求详见下文：

    As a first-time applicant， you must have completed：

    At least 150 semester hours of college education，and A baccalaureate or graduate degree from an accredited U.S. college or universityand A concentration in accounting，which means：24 semester hours （36 quarter） in accounting subjects，of which at least 15 semester （22.5 quarter） hours are at the upper level or graduate level. The following are examples of acceptable accounting courses：Introductory/Elementary Accounting Intermediate Accounting Advanced Accounting Cost/Managerial Accounting Audit Tax courses Accounting Information Systems The following are examples of acceptable upper level accounting courses：Intermediate Accounting Advanced Accounting Managerial Accounting Cost Accounting Governmental Accounting Auditing Tax Courses Accounting Information Systems Not-for-Profit Accounting Accountant Theory Forensic Accounting Financial Statement Analysis Any accounting courses taken as part of a Master‘s Program Note： For the purpose of meeting this subsection， you will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken. This additional credit will only be applied toward the accounting requirement；it will not be applied toward the required 150 semester hours.

    24 semester hours （36 quarter） in business subjects at the undergraduate or graduate level in business and general education courses including：Macro- and Micro-economics Budgeting Investments Business law Statistics （no more than 6 undergraduate semester hours）

    Money & Banking Finance courses Management and administration Accounting courses in excess of the required 24 semester hours. Please note： Washington State does not accept credits earned from a volunteer membership， unless either a U.S. college or university or an equivalent foreign college or university accepts those credits.