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.
Associate of Accounting
American Public University is part of American Public University System, an accredited university offering more than 180 degree and certificate programs at the undergraduate and graduate level. All courses are online, so students have the flexibility of taking classes any time or any place that fits their schedule. Our degree programs are designed to be challenging and relevant to working adults in both the public and private sectors and can help enhance their current career or prepare them for a career change.
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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)
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
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.
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.
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
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 2010 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. Students will also be introduced to the features and capabilities of PowerPoint, the presentation application in the Microsoft Office Suite. This course uses the Microsoft Official Academic Course textbook that is aligned with Microsoft’s Exam--Using Microsoft Office Word 2010. The book meets the topical requirements for the Microsoft Office Specialist (MOS): Microsoft Office Word 2010 Certification; and contains a six month trial of Microsoft Office.
Foundations of Online Learning
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.
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.