AA vs. AS vs. AAS in Accounting

Associate degrees in accounting appear under three common labels: Associate of Arts (AA), Associate of Science (AS) and Associate of Applied Science (AAS). The letters hint at a design intent, but they do not guarantee how a degree will behave when you try to transfer it. This guide explains the usual meanings, shows how real programs describe themselves, and lists what to confirm in writing before you commit.

What the letters usually signal

In general terms, AA and AS degrees are designed as the first two years of a bachelor's degree. They tend to carry more general education coursework (English, mathematics, social sciences) alongside the accounting courses. An AAS is typically built for direct entry into work, with a heavier load of applied, job-focused courses and less general education.

Those are tendencies, not rules. Colleges name their degrees differently, and one college's AS may be built like another's AAS. The label does not decide transfer. What decides it is the college's own description of the program and the transfer or articulation agreements it holds with specific four-year schools. In our directory, an associate degree is marked as transfer-oriented or applied only on the basis of the college's own wording.

What a program's own wording looks like

The research data for this site shows how colleges describe their accounting associate degrees:

• University of Alaska Anchorage offers an Associate of Applied Science (AAS) in Accounting of 60 credits. Its catalog says the program emphasizes the accounting cycle, processes and procedures and generally accepted accounting principles, and prepares students for entry-level positions such as bookkeeper, accounts receivable, accounts payable and payroll clerk. The catalog also says that, to provide maximum transferability to a Bachelor of Business Administration, students are recommended to meet with an advisor to selectively choose courses. In other words, transfer is possible but is not automatic and depends on course choices. We classify this program as applied. (program page)
• Florida Institute of Technology Online offers an Associate of Arts in Accounting of 64 credit hours, 36 of them in major courses, delivered 100% online. The page states a minimum GPA of 2.5 for admission. (program page)
• Strayer University offers an Associate in Arts in Accounting. Its page states that, upon graduation, all credits from this program may be applied toward Strayer's own Bachelor of Science in Accounting, with 27 credit hours in the major and 58.5 in general education. That statement covers transfer within the same university. It says nothing about moving the credits to a different school. (program page)

Note that two of the three examples are AA degrees and one is AAS, and none is labeled AS. In the records reviewed for this guide, no AS in accounting appeared, which is a reminder that availability varies by college. Check the exact award name on each college's page.

Accounting technology is a separate classification

The federal Classification of Instructional Programs separates Accounting (52.0301) from Accounting Technology/Technician and Bookkeeping (52.0302). The second is defined as a program that prepares individuals to provide technical administrative support to professional accountants and other financial management personnel, with instruction in posting transactions to accounts, record-keeping systems, accounting software operation and general accounting principles and practices. Some associate programs titled "Accounting" sit under one classification and some under the other, so a program's title alone does not tell you whether it is closer to bookkeeping support or to the first two years of an accounting major. Read the course list.

Questions to ask before you enroll

Because the label does not settle transfer, get answers in writing from the college and the school you hope to transfer to:

1. Does the college have a written articulation or transfer agreement with the four-year school I am considering, and which courses does it cover?
2. Will the accounting courses count as accounting courses at the receiving school, or only as general electives? This matters because bachelor's programs set their own requirements for the accounting major.
3. Do the general education courses satisfy the receiving school's requirements? An AAS with few general education credits may leave more to complete.
4. What is the minimum grade for credit? Receiving schools often set their own minimum grades.
5. Will a bachelor's program accept the degree as a block, or credit by credit?

If you already know your target bachelor's program, start there: ask its admissions office how it evaluates your associate credits. Our guide on transfer and degree-completion pathways explains how remaining credits and tuition in completion programs should be read.

An associate degree and the CPA

An associate degree does not by itself lead to a CPA license. NASBA describes a CPA as a certified public accountant licensed by a state board of accountancy, with requirements that include meeting educational standards, passing the CPA exam and completing general accounting experience. The educational standard is set by each jurisdiction, and it is generally met through coursework beyond the associate level, so confirm current rules with your state board. See accounting degrees and CPA requirements for the separate steps.

Practical advice

• Choose the degree type by your goal. If you plan to earn a bachelor's degree, look first at transfer-oriented programs and confirm the agreements. If you want to enter bookkeeping or accounts payable work sooner, an applied program may fit.
• Treat "transfer-friendly" in marketing copy as a claim to verify, not a fact.
• Keep the catalog year, since course requirements change.

Browse associate degrees in the directory, filter by transfer-oriented or applied tracks, or see online associate degrees in accounting.