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 :: Accounting Degrees- Associates
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.[3] Accounting, which has been called the "language of business",[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.[6][7] Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers;[8] and management accounting focuses on the measurement, analysis and reporting of information for internal use by management.[1][8] The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.[9]
Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms,[10] and are prepared in accordance with generally accepted accounting principles (GAAP).[8] GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States[1] and the Financial Reporting Council in the United Kingdom. As of 2012, "all major economies" have plans to converge towards or adopt the International Financial Reporting Standards (IFRS).[11]
Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares financial statements for the external users in accordance with generally accepted accounting principles (GAAP).[8] GAAP, in turn, arises from the wide agreement between accounting theory and practice, and change over time to meet the needs of decision-makers.[1]
Financial accounting produces past-oriented reports—for example the financial statements prepared in 2006 reports on performance in 2005—on an annual or quarterly basis, generally about the organization as a whole.[8]
This branch of accounting is also studied as part of the board exams for qualifying as an actuary. These two types of professionals, accountants and actuaries, have created a culture of being archrivals.
Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on cost-benefit analysis, and are not required to follow the generally accepted accounting principle (GAAP).[8] In 2014 CIMA created the Global Management Accounting Principles (GMAPs). The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.[34]
Management accounting produces future-oriented reports—for example the budget for 2006 is prepared in 2005—and the time span of reports varies widely. Such reports may include both financial and non financial information, and may, for example, focus on specific products and departments.[8]
Auditing is the verification of assertions made by others regarding a payoff,[35] and in the context of accounting it is the "unbiased examination and evaluation of the financial statements of an organization".[36] Audit is a professional service that is systematic and conventional.[37]
An audit of financial statements aims to express or disclaim an opinion on the financial statements. The auditor expresses an opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in accordance with the generally acceptable accounting principle (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally acceptable accounting principles (GAAP) has not been consistently observed.[38]
- DIWAN, Jaswith. ACCOUNTING CONCEPTS & THEORIES. LONDON: MORRE. pp. 001–002. id# 94452.
- Weber, Richard P., and W. C. Stevenson. 1981. “Evaluations of Accounting Journal and Department Quality.” The Accounting Review 56 (3): 596–612.
- Horngren, Charles T.; Datar, Srikant M.; Foster, George (2006), Cost Accounting: A Managerial Emphasis (12th ed.), New Jersey: Pearson Prentice Hall
- Lung, Henry (2009). Fundamentals of Financial Accounting. Elsevier.
- Robson, Keith. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” Accounting, Organizations and Society 17 (7): 685–708.
- کشاورزی, کیخسرو (1980). تاریخ ایران از زمان باستان تا امروز (Translated from Russian by Grantovsky, E.A.) (in Persian). pp. 39–40.
- Oldroyd, David & Dobie, Alisdair: Themes in the history of bookkeeping, The Routledge Companion to Accounting History, London, July 2008, ISBN 978-0-415-41094-6, Chapter 5, p. 96
- Oldroyd, David: The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire, Accounting Historians Journal, Volume 22, Number 2, Birmingham, Alabama, December 1995, p.124, Olemiss.edu
- Parker, L. M., “Medieval Traders as International Change Agents: A Comparison with Twentieth Century International Accounting Firms,” The Accounting Historians Journal, 16(2) (1989): 107-118.
- MEDIEVAL TRADERS AS INTERNATIONAL CHANGE AGENTS: A COMMENT, Michael Scorgie, The Accounting Historians Journal, Vol. 21, No. 1 (June 1994), pp. 137-143
- Lauwers, Luc & Willekens, Marleen: "Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli" (Tijdschrift voor Economie en Management, Katholieke Universiteit Leuven, 1994, vol:XXXIX issue 3, p.302), KUleuven.be
- Labardin, Pierre, and Marc Nikitin. 2009. “Accounting and the Words to Tell It: An Historical Perspective.” Accounting, Business & Financial History 19 (2): 149–166.
- Baladouni, Vahé. 1984. “Etymological Observations on Some Accounting Terms.” The Accounting Historians Journal 11 (2): 101–109.
- Pixley, Francis William: Accountancy—constructive and recording accountancy (Sir Isaac Pitman & Sons, Ltd, London, 1900), p4
- "accounting". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.
- "accountancy". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.
- Baiman, Stanley. 1979. “Discussion of Auditing: Incentives and Truthful Reporting.” Journal of Accounting Research 17: 25–29.
- Tredinnick, Luke (March 2017). "Artificial intelligence and professional roles". Business Information Review. 34 (1): 37–41. doi:10.1177/0266382117692621.
- Droms, William G.; Wright, Jay O. (2010), Finance and Accounting for nonfinancial Managers: All the Basics you need to Know (6th ed.), Basic Books, 2010
- "PhD Prep Track". BYU Accounting. BYU Accounting. 2013. Retrieved 31 December 2013.
- Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J. (1980). "The roles of accounting in organizations and society". Accounting, Organizations and Society. 5 (1): 5–27. doi:10.1016/0361-3682(80)90017-3.
- Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. “Characterizing Accounting Research.” Accounting Horizons 24 (4): 635–670.
- Coyne, Joshua G., Scott L. Summers, Brady Williams, and David a. Wood. 2010. “Accounting Program Research Rankings by Topical Area and Methodology.” Issues in Accounting Education 25 (4) (November): 631–654.
- Chua, Wai Fong (1986). "Radical developments in accounting thought". The Accounting Review. 61 (4): 601–632.
- Buchheit, S.; Collins, D.; Reitenga, A. (2002). "A cross-discipline comparison of top-tier academic journal publication rates: 1997–1999". Journal of Accounting Education. 20 (2): 123–130. doi:10.1016/S0748-5751(02)00003-9.
- Swanson, Edward (2004). "Publishing in the majors: A comparison of accounting, finance, management, and marketing". Contemporary Accounting Research. 21: 223–255. doi:10.1506/RCKM-13FM-GK0E-3W50.
- Astrid Ayala and Giancarlo Ibárgüen Snr.: "A Market Proposal for Auditing the Financial Statements of Public Companies" (Journal of Management of Value, Universidad Francisco Marroquín, March 2006) p. 41, UFM.edu.gt
- Bratton, William W. "Enron and the Dark Side of Shareholder Value" (Tulane Law Review, New Orleans, May 2002) p. 61
Aiyesha Dey, and Thomas Z. Lys: "Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (Kellogg School of Management, Evanston, Illinois, February, 2005) p. 5
An associate degree is an undergraduate degree awarded, primarily in the United States, after a course of post-secondary study lasting two or three years. It is a level of qualification between a high school diploma or GED and a bachelor's degree.
The first associate degrees were awarded in the UK (where they are[when?] no longer awarded) in 1873 before spreading to the US in 1898. In the United States, the associate degree may allow transfer into the third year of a bachelor's degree.[1] Associate degrees have since been introduced in a small number of other countries.
In the United States, associate degrees are usually earned in two years or more and can be attained at community colleges, technical colleges, vocational schools, and some colleges, as well as at some universities. A student who completes a two-year program can earn an Associate of Arts/Associate in Arts (AA)[25] or an Associate of Science/Associate in Science (AS) degree.[25] AA degrees are usually earned in the Liberal Arts and Sciences such as humanities and social science fields; AS degrees are awarded to those studying in applied scientific and technical fields and professional fields of study. Generally, one year of study is focused on college level general education and the second year is focused on the area of discipline.
Students who complete a two-year technical or vocational program can often earn an Associate of Applied Science/Associate in Applied Science (AAS), although sometimes the degree name will include the subject (a "tagged" degree).[26]
Transfer admissions in the United States sometimes allows courses taken and credits earned on an AA, AS, or AAS course to be counted toward a bachelor's degree via articulation agreements or recognition of prior learning, depending on the courses taken, applicable state laws/regulations, and the transfer requirements of the university.[27]
Common associate degree titles include:[26]
- Associate of Applied Business (AAB)
- Associate of Applied Science (AAS)
- Associate of Applied Technology (AAT)
- Associate of Arts (AA)
- Associate of Arts in Teaching (AAT)
- Associate of Business Administration (ABA)
- Associate of Electrical Engineering Technology (AEET)
- Associate of Electronics (AE)
- Associate of Engineering (AE/AEng)
- Associate of Engineering Technology (AET/AEngT)
- Associate of Forestry (AF)
- Associate of General Studies (AGS)
- Associate of Industrial Technology (AIT)
- Associate of Nursing (AN)/Associate Degree Nurse/Nursing (ADN)
- Associate of Occupational Studies (AOS)
- Associate of Science (AS)
- Associate of Science in Computer Assisted Design (AS-CAD)
- Associate of Technology (AT)
- "Associate Degrees". British Columbia Commission on Admissions and Transfer. Retrieved 19 January 2017.
- "Q & A on Sub-degree Programmes". Information Portal for Accredited Post-secondary Programmes. Government of the Hong Kong Special Administrative Region. Retrieved 19 January 2017.
- "USNEI". Education USA. US Department of Education.
"Cal State University". California State University Transfer Requirements.
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Associate Degree in Applied
Science in Business
Administration - Accounting
Specialization |
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Katharine Gibbs School
Program: The program stresses
education in essential professional skills
and mastery of business procedures and communications.
The core curriculum is practical and is supplemented
by special lectures and workshops on such
subjects as data processing concepts and systems,
communications skills, and professional development.
The Business Administration - Accounting Specialization
program also emphasizes the basic principles
and inner workings of the business world.
Students develop not only the skills to perform
effectively in business but also an understanding
of business needs and expectations.
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Accounting - Associate Degree
From Katharine Gibbs
School Providence, RI
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Katharine Gibbs School
Program: The Business
Administration - Accounting Specialization
Degree Program is an 18-month program designed
to prepare students to enter the job market
with the skills and knowledge of business
necessary to qualify them for responsible
positions in the accounting field.
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Morrison University
Program:
This program emphasizes
accounting and computer
accounting while integrating
computer applications
in business. Graduates
typically pursue entry-level
and middle-level management
positons in finance,
accounting, and bookkeeping.
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Associate
Degree in Accounting
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Florida Metropolitan
University
Program:
A career in accounting
offers many advantages
and possibilities; among
them are working in
a professional environment
in business, industry,
or government, the job
security that comes
with in-demand skills,
the potential for career
advancement, and the
personal satisfaction
of doing a highly skilled
job. The Associate of
Applied Science degree
in Accounting prepares
students for career
positions such as accounting
assistants, bookkeepers,
junior accountants,
and management trainees.
The program is designed
to help students develop
a sound understanding
of fundamental accounting
principles and procedures
so they can begin a
career in accounting,
or further their education
in our bachelor's or
master's degree program.
Graduates of the program
can take advantage of
a job market that continues
to increase in demand
for skilled professionals.
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Keiser University
Program:
Accountants play a key
role in every business
today, processing financial
documents, analyzing
data, and preparing
financial reports. This
program will provide
you with the computer
skills and software
applications you need
to prosper in this rewarding
career. When you graduate,
you'll be ready for
employment as a junior
accountant, automated
records clerk, junior
accounts receivable
clerk, and other in-demand
positions. Get started
now.
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Associate
Degree in Accounting
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Florida Metropolitan
University Online
Program:
Accountants help to
ensure that companies
run more efficiently,
public records are kept
more accurately, and
taxes are paid properly
and on time. The online
Associate in Science
degree in Accounting
offers an introduction
to the principles of
accounting. Other components
include payroll, tax,
corporate accounting,
computerized accounting,
and financial statement
analysis.
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Associate
- Accounting Administration
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Pittsburgh Technical
Institute
Program:
Ideal for students who
are good at math, able
to solve problems easily,
and detailed and precise,
this program teaches
a range of accounting
skills, including financial
accounting, auditing,
and business finance.
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Pittsburgh Technical
Institute
Program:
The Professional Accounting
program is designed
to provide more specific
preparation for private
and public accounting
as well as the advanced
areas of general accounting.
Graduates are prepared
for positions in private
business, public accounting,
and with the government.
This program provides
an excellent foundation
for the graduate to
begin a career in cost
accounting, tax accounting
or internal auditing.
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Associate
- Accounting Technology
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Southwest Florida College
Program:
Students receive a solid
foundation of accounting
and related business
courses that prepares
them for entry-level
positions in the accounting
field. Upon successful
completion of the program,
graduates may pursue
entry-level positions
in payroll accounting,
accounts receivable/payable,
bookkeeping, or general
accounting.
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Indiana Business College
Program:
The Professional Accounting
program is designed
to provide more specific
preparation for private
and public accounting
as well as the advanced
areas of general accounting.
Graduates are prepared
for positions in private
business, public accounting,
and with the government.
This program provides
an excellent foundation
for the graduate to
begin a career in cost
accounting, tax accounting
or internal auditing.
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Location:
Anderson, Indiana
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info |
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Location:
Columbus, Indiana
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info |
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Location:
Evansville,
Indiana
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:: more
info |
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Location:
Fort Wayne,
Indiana
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:: more
info |
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Location:
Indianapolis,
Indiana - Business
Division
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:: more
info |
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Location:
Indianapolis,
Indiana - Medical
Division
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:: more
info |
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Location:
Lafayette, Indiana
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:: more
info |
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Location:
Marion, Indiana
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:: more
info |
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Location:
Municie, Indiana
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:: more
info |
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Location:
Terre Haute,
Indiana
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info |
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21-Month
Associate Degree -
Business Administration
- Accounting
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YTI Career Institute
Program:
This program is designed
to provide the students
with the basic understanding
of accounting with a
special emphasis on
computer applications
in business. Graduates
are prepared to assume
entry-level positions
in the business office
using their accounting,
computer, and general
business skills.
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Business
Administration - Accounting
- Associate's Degrees
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Berkeley College
Program:
The Accounting program
at Berkeley College
integrates a broad background
in business administration
with a thorough understanding
of accounting concepts
and theory as well as
hands-on training in
computerized accounting.
The program prepares
you for positions in
private, public, not-for-profit,
and governmental agencies.
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Associates
| Bachelors
| Masters
| Other
| Accounting
Home
Industry DescriptionAre you looking to get an accounting degree? Are you unsure about what exactly your options are, or what you’ll be learning? Then look no further. Today, pursuing an accounting degree doesn’t necessarily mean attending a full-time university. With online learning on the rise, it’s entirely possible to get your degree in the comfort of your own home, working around your busy schedule. Because the nature of the coursework is ideal to either environment, making the decision on how you’ll obtain your degree is as simple as evaluating the time requirements for each. Do you have the time to invest in a four-year program, or do you need the flexibility offered by long distance learning? Designed to provide you with the knowledge and skills necessary in pursuing an accounting career, an accounting degree will train you in a broad variety of disciplines, including the fundamentals of business economics, auditing, ledger and accounting systems, and much, much more. In addition, you will become technologically proficient, as you master a range of spreadsheet programs, database applications, and financial analysis packages. It’s not just about crunching numbers, though. In order to succeed in today’s workplace, accountants need the ability to interact effectively with clients, making communication courses a vital part of your curriculum. By demonstrating competency in both oral and written communication, you become more valuable as a potential hire upon graduation. If a solid business education is what you’re after, then an accounting degree might be exactly what you need. It’s just up to you to make the choice.
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