Associate of Science in Accounting
American Public University System

Program Details

The Associate of Science in Accounting degree program teaches the basics of accounting fundamentals including the tools needed for building financial statements. Students are prepared for entry-level positions as bookkeepers, accountants, or auditors as they gain the knowledge and skills needed to:

  • Describe the general role of accounting in business in relation to its use by managers, investors, businesses, and regulatory agencies
  • List Generally Accepted Accounting Principles (GAAP) and recall how GAAP is established
  • Utilize the steps in the accounting cycle to prepare financial statements from raw financial data
  • Complete accounting analyses and explain how this information is used to assist in making managerial decisions and controlling the financial aspects of business operations
  • Recognize the ethical framework for accountants adopted by professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA)
  • Discuss basic business and economic terms and concepts
  • Employ office productivity applications to create business and accounting related reports and presentations


  • Minimum of a high school diploma or equivalent.
  • College Readiness Assessment (waived for students with 9 or more college credits).
  • Official transcripts

Special Accreditation

Accreditation Council for Business Schools and Programs (ACBSP)

School Accreditation Statement

Higher Learning Commission