23 people. The number of students enrolled in the 23rd Master of Accounting of Beijing Union University is 23. Beijing Union University, located in Beijing, is a comprehensive university established in Beijing with the approval of China people and the Ministry of Education. It is the first batch of pilot colleges of high-level sports teams in Beijing, the key training base of applied talents in Beijing, the pilot unit of grading reform of vocational education in Beijing, and the colleges and universities that implement the innovation and entrepreneurship training plan for college students nationwide.