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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)

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• "Introduction of Associate Degree in 2004". Australian Qualifications Framework Advisory Board. Archived from the original on August 5, 2004. Retrieved 19 January 2016.

• "Main features of the Associate Degree". Australian Qualifications Framework Advisory Board. Archived from the original on August 5, 2004. Retrieved 19 January 2017.

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• [1] Archived March 5, 2012, at the Wayback Machine

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• William Crookes (1877). The Chemical News and Journal of Physical Science. XXXVI. p. 128.

• The Durham College of Science Calendar 1884, pp. 13, 24.

• Levine 1978, p. 158: "The world's first associate's degree, the associate in science, was awarded by England's University of Durham in 1873. The University of Chicago awarded the first American associate's degree in 1898. It offered associate in arts, associate in literature, and associate in science degrees."

• Groves 2011, pp. 160–161, 369.

• Palinchak 1973, pp. 64–65.

• Acland 1858.

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• "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.

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• Victor Fung Keung (6 September 2016). "Don't see Hong Kong's associate degrees as substandard".

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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]

• Needles, Belverd E.; Powers, Marian (2013). Principles of Financial Accounting. Financial Accounting Series (12 ed.). Cengage Learning.

• Accounting Research Bulletins No. 7 Reports of Committee on Terminology (Report). Committee on Accounting Procedure, American Institute of Accountants. November 1940. Retrieved 31 December 2013.

• DIWAN, Jaswith. ACCOUNTING CONCEPTS & THEORIES. LONDON: MORRE. pp. 001–002. id# 94452.

• Peggy Bishop Lane on Why Accounting Is the Language of Business, Knowledge @ Wharton High School, September 23, 2013, retrieved 25 December 2013

• "Department of Accounting". Foster School of Business. Foster School of Business. 2013. Retrieved 31 December 2013.

• "Accounting Software".

• 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.

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• IFRS Foundation, 2012. The move towards global standards Archived 2011-12-25 at the Wayback Machine. Retrieved on April 27, 2012.

• Robson, Keith. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” Accounting, Organizations and Society 17 (7): 685–708.

• A History of ACCOUNTANCY, New York State Society of CPAs, November 2003, retrieved 28 December 2013

• The History of Accounting, University of South Australia, April 30, 2013, retrieved 28 December 2013

• 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

• Heeffer, Albrecht (November 2009). "On the curious historical coincidence of algebra and double-entry bookkeeping" (PDF). Foundations of the Formal Sciences. Ghent University. p. 11.

• Mariotti, Steve (2013-07-12). "So, Who Invented Double Entry Bookkeeping? Luca Pacioli or Benedikt Kotruljević?". Huffington Post. Retrieved 2018-08-03.

• 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

• Timeline of the History of the Accountancy Profession, Institute of Chartered Accountants in England and Wales, 2013, retrieved 28 December 2013

• Perks, R. W. (1993). Accounting and Society. London: Chapman & Hall. p. 16. ISBN 978-0-412-47330-2.

• 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 noun - definition in the Business English Dictionary". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• "accounting noun - definition in the British English Dictionary & Thesaurus". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• "accounting". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.

• "accountancy". Merriam-Webster. Merriam-Webster, Incorporated. 2013. Retrieved 30 December 2013.

• "accountancy noun - definition in the Business English Dictionary". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• "accountancy noun - definition in the British English Dictionary & Thesaurus". Cambridge Dictionaries Online. Cambridge University Press. 2013. Retrieved 30 December 2013.

• King, I. "New set of accounting principles can help drive sustainable success". ft.com. Retrieved 28 January 2015.

• Baiman, Stanley. 1979. “Discussion of Auditing: Incentives and Truthful Reporting.” Journal of Accounting Research 17: 25–29.

• "Audit Definition". Investopedia. Investopedia US. 2013. Retrieved 30 December 2013.

• Tredinnick, Luke (March 2017). "Artificial intelligence and professional roles". Business Information Review. 34 (1): 37–41. doi:10.1177/0266382117692621.

• "Responsibilities and Functions of the Independent Auditor" (PDF). AICPA. AICPA. November 1972. Retrieved 30 December 2013.

• "1.2 Accounting information systems". Introduction to the context of accounting. OpenLearn. Retrieved 3 February 2014.

• Pathak, Jagdish; Lind, Mary R. (November 2003). "Audit Risk, Complex Technology, and Auditing Processes". EDPACS. 31 (5): 1–9. doi:10.1201/1079/43853.31.5.20031101/78844.1.

• 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

• "IFAC Members". ifac.org. Retrieved 25 March 2016.

• "Accounting Bodies Network". The Prince's Accounting for Sustainability Project. Archived from the original on 3 January 2014. Retrieved 3 January 2014.

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• "The ACA Qualification". ICAEW. ICAEW. 2014. Retrieved 3 January 2014.

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        Industry Description

Code	Concentration	More Info
AA/BA	Associate Degree in Applied Science in Business Administration - Accounting Specialization
School: Katharine Gibbs School Program: The program stresses training 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. :: Concentration: Accounting :: Campus    ::  Location: Boston, MA ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Providence, RI ::  more info

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Code	Concentration	More Info
AA/BA	Accounting From McIntosh College
School: McIntosh College Program: The Accounting Department offers a broad range of programs for students seeking careers as accountants, bookkeepers, or professional tax preparers. Students will learn how to produce and analyze computer generated financial reports, how to maintain a computerized general ledger, and how to solve what-if accounting problems using the computer. :: Concentration: Accounting :: Campus    ::  Location: Dover, NH ::  more info

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Code	Concentration	More Info
AA/BA	Business Programs
School: Remington College Program: Work towards your degree as you study the complete accounting cycle, desktop publishing and additional applications used in today's automated office environment. Internet, website and e-commerce courses will help you build a well-rounded foundation for today's competitive business environment. As a graduate, you will be qualified for positions such as: Computer Office Specialist Accounting Assistant Accounting Clerk Bookkeeper General office employment :: Concentration: Accounting :: Campus    ::  Location: Little Rock, AK ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Mobile, AL ::  more info     :: Concentration: Accounting :: Campus    ::  Location: San Diego, CA ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Colorado Springs, CO ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Jacksonville, FL ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Tampa, FL ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Honolulu, HI ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Baton Rouge, LA ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Lafayette, LA ::  more info     :: Concentration: Accounting :: Campus    ::  Location: New Orleans, LA ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Cleveland, OH ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Memphis, TN ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Dallas, TX ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Fort Worth, TX ::  more info     :: Concentration: Accounting :: Campus    ::  Location: Houston, TX ::  more info

Industry Description

Learn the complete accounting cycle, from the original source document to the preparation of financial statements. Through this program, you will receive:

• A broad background in business administration
• A thorough understanding of accounting concepts and theory
• Hands-on training in computerized accounting
• Industry-experienced faculty - including leading academicians and real world practicing professionals
• An established reputation - some with over 100 years of experience providing students like you with a top-notch education
• Accelerated degree programs - earn your degree in less than 2 years

Study to become:
Accountants, bookkeepers, or professional tax preparers

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