Faculty Spotlight

Program Director

Juan Roman
D.B.A.: Pontifical Catholic University of Puerto Rico

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Associate of Science in Accounting



    • Number of Credits
    • 62
    • Cost Per Credit
    • $ 250
    • Total Tuition*
    • $ 15,500
  • *(Before Transfer Credit)

Program Description

This program is for those students who want to enter the business world as an entrepreneur or manager of a small business. An Associate of Science in Accounting prepares students for entry level positions in bookkeeping, accounting, and auditing. The curriculum provides a solid foundation in business strategy, financial statements, cost information, economics, management, and ethical issues. Students will be presented the various financial statements and learn how to record, present, and analyze financial data.

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Program Objectives

Students who successfully complete the Associate of Science in Accounting will achieve the following objectives:

  • •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.
Core Requirements
18 Hours
Accounting I
3 hours

Introduction to the purposes of financial accounting statements and the recognition, measurement, and disclosure concepts and methods underlying financial statements. Focus is on using and interpreting financial statements and on understanding the impact of transactions and events on financial statements and financial ratios. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: MATH110, MATH111 or MATH225)

Pre Reqs: College Algebra(MATH110),College Trigonometry(MATH111),Calculus(MATH225)

Accounting II
3 hours

A continuation of Accounting I, this course includes study of managerial concepts, analysis of financial statements, internal controls, and contemporary accounting standards, practices, and issues. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT100).

Pre Reqs: Accounting I(ACCT100)

Basics of Business
3 hours

This course is designed to acquaint the student with the terminology, organization, and function of the American business system. The course will give the student a broad background about the contemporary American and global business environments as well as considering different business organizations, management principles and strategies. Topics covered include marketing, finance, personnel, customer relations, production and operations, e-business, world trade ventures, internal information systems and decision-making processes.

3 hours

Microeconomics is an overview course that covers how households (consumers), firms (producers), and governments interact in competitive and other markets to set prices, and determine what and how much is produced. Key concepts introduced include the role of scarcity and choice, incentives and competition, and the law of supply and demand.

3 hours

Introduction to Macroeconomics is a survey course that builds on the topics covered and skills developed in ECON101 (Microeconomics) in order to present a complete picture of the economy. Macroeconomics shows how consumers and markets fit into the overall or aggregated economy and provides a framework to assess government policies. Key topics covered will include economic cycles (growth and recession), economic indicators and measures and interest rates and money supply.

Basic Productivity Applications
3 hours

This course is a study of the concepts and technology trends essential to office productivity applications. Students will explore the principles, practices, features, and functions of the word processing application in the Microsoft Office 2013 Suite. The course will be taught with a mixture of analytical methods and practical exercises. Students will use Microsoft Word to create and format documents; and use lists, themes, mail merge, watermarks, templates, graphics, navigation tools, tables, charts, citations and bibliographies This course uses the Discover Office 2013 Comprehensive Online courseware that does not require installations on individual computers. Students will participate in an engaging learning experience that aligns with Microsoft’s Exam. The course content maps to the Microsoft Office Specialist (MOS): Microsoft Office Word 2013 Certification.

Institutional Requirements
3 Hours
MATH125 – Math for Liberal Arts Majors will NOT meet the pre-requisites in this program and should not be completed as the Gen Ed Math requirement for this program.
Foundations of Online Learning
3 hours

This course is designed to provide a solid foundation for undergraduate study in the online environment. Students will be introduced to learning theory, the tools available in the online classroom and campus, and online research. Identification of personal learning style allows students to improve their study/learning techniques and prepares them to succeed in college level courses. Students will be introduced to formatting and citation styles. APUS policy and procedure is addressed. There is an emphasis on written communication to assist students in the transition to the online environment.

General Education
38 Hours

Lower Level Electives
3 Hours
Electives are typically courses available at your degree level that are not currently required as a part of your degree program/academic plan. Please visit the catalog to view a complete listing of courses.

Program Completion Rates, Median Debt and More

View more details regarding our graduation rates, the median debt of students who completed the program, and other important information.


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