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About This Program
The associate in accounting degree from American Military University (AMU) provides a basic understanding of accounting and working knowledge of best practices in bookkeeping, accounting, and auditing.
Our AS accounting program introduces you to the tools needed to build financial statements. Using simulations and labs, courses cover:
- Business strategy development
- Financial statement analysis
- Budgeting
- Economics
- Management
- Business ethics
AMU’s associate degree in accounting online program holds specialized accreditation from the Accreditation Council for Business Schools and Programs (ACBSP)!
What You Will Do
- Create business and accounting-related reports and presentations
- Prepare financial statements from raw financial data
- Understand how accounting is used by managers, investors, businesses, and regulatory agencies
- Complete an accounting analysis and explain how it is used to assist in making managerial decisions and controlling the financial aspects of a business operation
- Learn the Generally Accepted Accounting Principles (GAAP) and how they are established
Degree at a Glance
Accredited
ACBSP® is a registered trademark of the Accreditation Council for Business Schools and Programs.
Number of Credits
60
Cost Per Credit
$360 | $250*
$324**
$324**
Courses Start Monthly
Online
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Want to Learn More?
Interested in a specific program or wondering about the application process? Fill out the quick form below, and we’ll follow up with details tailored to your goals. Click here if you are a current student and need assistance.
Program Requirements Printable Catalog Version
Students must choose a concentration for this degree program:
This concentration is for those students who want to enter the business world as an entrepreneur or manager of a small business. It 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.
Objectives:
Upon successful completion of this concentration, the student will be able 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.
AICPA® is a registered trademark of the American Institute of Certified Public Accountants.
Choose 3 credit hours from this section.
Course ID: 4165
|
As study of financial accounting to expose the student to a wide range of accounting topics. Topics include generally accepted accounting principles, assets and liabilities, debits and credits, accrual and cash based accounting, merchandising and inventory, the accounting cycle, internal controls, capital stock, income reporting, liabilities, cash flow, budgeting, planning and control. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT100)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
Course ID: 4224
|
Students will study accounting theory and practices associated with corporate accounting issues of pensions, leases, bonds, and investments and earnings per share. Students will also study the effects of time value of money and how it applies to business decisions. An in-depth analysis of liabilities, stockholder’s equity, and accounting changes and errors analysis are also reviewed in this course. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT301)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 4225
|
A survey of the financial reporting process, a detailed study of financial statements, and an analysis of generally accepted accounting principles. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT302)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 4226
|
This course provides students with an in-depth understanding of accounting information systems (AIS) and their role in modern business operations. Topics include internal control, business information systems, data management, and the integration of technology into the accounting cycle. Students develop specialized knowledge in designing, implementing, and auditing accounting systems, with emphasis on applying these skills in professional practice. (Prerequisite: ACCT101)
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 4621
|
Cost accounting identifies the essential data to managers regarding planning and controlling, costing products and services, and customers. The student studies the basic concepts, analyses, uses, and procedures related to types of costs and costing systems. This course will concentrate on examination of the concepts, theories, principles, and practices of cost accounting. Students will develop quantitative and qualitative methods for analyzing raw data that support the business decision-making process and inventory costing. (Prerequisites: ACCT101)
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 4806
|
Students will analyze how internal accounting information can be used to support management in planning and controlling business activities.
Topics covered range from (analysis of) financial statement analysis, job order cost systems, cost-volume-profit analysis, budgeting, performance evaluation using standard costs, differential analysis, and product pricing. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT101)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
Course ID: 4229
|
This course emphasizes the accounting principles and reporting requirements for government units and not-for-profit entities. Topics include the accounting cycle, budgeting and fund accounting, and accounting for state and local governments, colleges and universities, and for not-for-profit organizations. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite ACCT101)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
Course ID: 4230
|
To develop a sound understanding of the nature of law and an appreciation of the role of law within which an Accountant operates. A study of an area of law of particular importance to business, including contracts, sales, negotiable instruments, secured transactions, agency, partnerships, and corporations.Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT101)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 4221
|
Students will be introduced to procedures for analyzing tax information on an individual federal tax basis. The following material will be covered in this course: analysis of gross income, income exclusions, adjusted gross income, deductions, exemptions, and credits. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT101)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Select 1 course(s) from the following:
Course ID: 4470
|
Microeconomics for Business is an overview course that covers how microeconomics impacts business operations and the strategic management of the organization. Households (consumers), firms (producers), and governments are examined to assess how they 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.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 4471
|
Macroeconomics for Business is an overview course that covers how macroeconomics impacts business operations and the strategic management of the organization. An introduction to the principles and tools of macroeconomic analysis is provided. Macroeconomics for Business investigates the main topics of the overall economy including Gross Domestic Product, inflation, unemployment, economic growth, recession, monetary policy and fiscal policy. We use these theories and concepts to examine the role of the government in our economy and how government makes choices.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Must take the following in this Section:
Course ID: 5037
|
Information and Digital Literacy is designed to provide students with sustainable and usable skills essential to success in both academic and professional settings. Students will learn best practices to locate and evaluate sources, and effectively communicate using digital literacy to become proficient 21st century learners.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
| 05/25/26 - 10/30/26 | 11/02/26 - 12/27/26 | Fall 2026 Session I | 8 Week session |
| 06/29/26 - 12/04/26 | 12/07/26 - 01/31/27 | Fall 2026 Session D | 8 Week session |
Course ID: 4951
|
Martin Luther King, Jr, said, “If you can’t fly, then run. If you can’t run, then walk. If you can’t walk, then crawl. But whatever you do, you have to KEEP MOVING.” Making Writing Relevant is a composition course that will definitely keep you moving. It is not merely a required course; it is the type of course you will want to take because it moves you onto the path to success. Over eight-weeks, we will help you learn the most important components of a successful writer-communicator. We will teach you how to research properly, knowing you will need this skill in every course you take here at APUS and also in interactions in your professional and personal life. We will teach you the formatting style you will use in your field. We will provide a supportive community to strengthen and encourage you, and by the end of this nearly-all-you-need-to-know-about-writing course, you will be able to fly.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
| 05/25/26 - 10/30/26 | 11/02/26 - 12/27/26 | Fall 2026 Session I | 8 Week session |
| 06/29/26 - 12/04/26 | 12/07/26 - 01/31/27 | Fall 2026 Session D | 8 Week session |
Must take the following in this Section:
Course ID: 3282
|
This course will encompass the basic concepts involved in graphing points and linear equations and the solution and graphing of inequalities and systems of linear equations. The course will also concentrate on the manipulation and use of exponential expressions and radicals and the solution of quadratic equations and their applications.
Practical applications will be provided throughout the course. There is careful attention to the presentation of concepts that will become important in the study of analytic geometry, trigonometry, and calculus.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
| 05/25/26 - 10/30/26 | 11/02/26 - 12/27/26 | Fall 2026 Session I | 8 Week session |
| 06/29/26 - 12/04/26 | 12/07/26 - 01/31/27 | Fall 2026 Session D | 8 Week session |
Must take all courses for this section.
Course ID: 2893
|
Introduction to the purposes of financial accounting statements and the recognition, measurement, and disclosure concepts and methods underlying financial statements. The course focus is on using and interpreting financial statements and on understanding the impact of transactions on assets, liabilities, revenues, and expenses.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 2894
|
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)
Course ID: 4222
|
This course examines the accounting process including the adoption of the International Accounting standards (IAS) and reporting of financial reporting (e.g., balance sheet, income statement, and statement of cash flows). Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT101)
Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
Course ID: 2887
|
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.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 2939
|
This course develops skills for inquiry into the business environment from a legal and ethical perspective. Students explore the relationships between modern business and the environment, in addition to the ethical issues that arise when diverse interests intersect. Relevant topics will include contracts, commercial law (sales, secured transactions and creditors remedies), forms of business entities (including limited liability companies and corporations), agency, employer-employee relationships, real property concepts, bankruptcy, and negligence and strict liability concepts. Students will examine corporate governance and business ethics, with emphasis on case studies.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
Course ID: 3830
|
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® 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 may access MS Office 365® Suite via their MyCampus account for FREE in the classroom. Microsoft Office 365 is free to students and faculty.
Microsoft Office®, Microsoft Word® and Microsoft Office 365® is a registered trademark of Microsoft Corporation.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
| 05/25/26 - 10/30/26 | 11/02/26 - 12/27/26 | Fall 2026 Session I | 8 Week session |
| 06/29/26 - 12/04/26 | 12/07/26 - 01/31/27 | Fall 2026 Session D | 8 Week session |
Course ID: 3283
|
This course in college trigonometry synthesizes topics from college algebra courses and is designed to extend students' knowledge of trigonometry. It covers a variety of mathematical concepts and techniques that are important to students planning to continue into more advanced math and math-related classes.
The course concentrates on various trigonometric functions, identities, and equations as well as the practical application of trigonometry to real-life situations. The final part of the course includes polar coordinates and vectors. While there are no prerequisites for MATH111, it is very highly recommended that students complete MATH110 College Algebra or an equivalent college-level course prior to taking this course.
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
| 05/25/26 - 10/30/26 | 11/02/26 - 12/27/26 | Fall 2026 Session I | 8 Week session |
| 06/29/26 - 12/04/26 | 12/07/26 - 01/31/27 | Fall 2026 Session D | 8 Week session |
Course ID: 3285
|
This course begins with a study of limits and continuity, which leads into the study of derivatives. Students will be taught to find the derivative of many functions using a variety of methods, including power rule, product rule, and chain rule.
Students will then learn how to tackle several different applications of derivatives, including optimization, curve sketching, approximations, and related rates. Finally, students will be introduced to integration and how it can be used to determine areas. (Prerequisite: MATH111, MATH112, or an equivalent course)
| Registration Dates | Course Dates | Session | Weeks |
|---|---|---|---|
| 02/23/26 - 07/31/26 | 08/03/26 - 09/27/26 | Summer 2026 Session I | 8 Week session |
| 04/27/26 - 10/02/26 | 10/05/26 - 11/28/26 | Fall 2026 Session B | 8 Week session |
| 05/25/26 - 10/30/26 | 11/02/26 - 12/27/26 | Fall 2026 Session I | 8 Week session |
| 06/29/26 - 12/04/26 | 12/07/26 - 01/31/27 | Fall 2026 Session D | 8 Week session |
Select any courses that have not been used to fulfill major requirements. Credits applied toward a minor or certificate in an unrelated field may be used to fulfill elective credit for the major.
Admission Requirements
- All AMU undergraduate programs require a minimum of a high school diploma or equivalent (i.e., GED). Please read all undergraduate admission requirements before applying to this program and be prepared to submit the required documentation.
- There is no fee to complete the AMU admission application for this program. View steps to apply.
Need Help?
Selecting the right program to meet your educational goals is a key step in ensuring a successful outcome. If you are unsure of which program to choose, or need more information, please contact an AMU admissions representative at 877-755-2787 or [email protected].
State Requirements
For more information on CPA educational prerequisites applicable to you, please see the National Association of State Boards of Accountancy website or select your state from the drop down list for more information.
Quality Education Should Be Affordable
So you can focus on the opportunities ahead, without the financial burden of more expensive schools who are not as invested in your success. Learn more about paying for school.
Consumer Information
Disclosures
Maryland Residents learn more about costs, completion rates, median debt, and more.
2Alumni Graduated with No APUS-incurred Student Loan Debt As of December 31, 2021
Includes alumni who graduated with an associate, bachelor's, or master's degree from APUS. Student loan debt is defined as student loans and private education loans used for tuition, fees, living expenses, and book costs associated with courses taken at APUS. Many APUS students receive military tuition assistance and veterans education benefits, which are not student loan debt.
1The University reserves the right to accept or deny credits according to policies outlined on our University website. Please see the University's transfer credit policy webpage for complete information.
*Cost Per Credit Hour
The Preferred Military Rate is $250 per credit hour for undergraduate and master's-level courses. This rate is available to all U.S. active-duty servicemembers, National Guard members, Reservists, and military families, including parents, spouses, legal partners, siblings, and dependents.
See all military student benefits.
Cost of Attendance
Learn more about AMU’s cost components and full cost of attendance.
