Bachelor of Science in Accounting

Online Bachelor's Degree in Accounting

This online Bachelor of Accounting (BAcc) degree program at AIU is designed to help students work to develop the knowledge and skills needed to pursue opportunities in the accounting field. In this specialized curriculum, candidates have a chance to explore a broad overview of the accounting system. They are exposed to the subfields of micro- and macroeconomics, cost accounting, managerial accounting, and accounting in finance and taxation. Core competencies in technology, critical thinking, and communication are emphasized throughout the degree program. The online accounting degree program culminates in an accounting-practice capstone experience.

Next start date
Program Credits
180
Each Course Length
5 Weeks
Location
Online, Atlanta, Houston,

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Classes start on Jul 30, 2025

Online Bachelor's in Accounting Degree Program Overview

Coursework from our online accounting degree program includes, but is not limited to, professional accounting, introduction to risk management, and auditing. Students analyze the implications of technology on today’s businesses and demonstrate the importance of the moral standards embodied in the accounting profession’s code of ethics. Our focused curriculum combines online accounting courses with economics, cost accounting and taxation, business accounting, and accounting in finance.

Classes are just 5 weeks long, and our AIU Mobile app makes it convenient to stay on top of class schedules, assignments, and due dates from a smartphone or laptop.

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Online Accounting Courses

Course Name & Number
Course Number
Credits
General Education
Microeconomics ECON220

This course focuses on economic theory of the firm, resource allocation and price determination, the free market supply and demand mechanism, and the analysis of pure and imperfect competition models.

This course focuses on economic theory of the firm, resource allocation and price determination, the free market supply and demand mechanism, and the analysis of pure and imperfect competition models.

ECON220 4.5
Macroeconomics ECON224

Presents basic economic concepts emphasizing the part the United States plays in a global economy. Foundations of economic theory are presented, using topics from television news and mass media. Topics introduced are GDP, National Income Accounting, United States fiscal policy and economic growth.

Presents basic economic concepts emphasizing the part the United States plays in a global economy. Foundations of economic theory are presented, using topics from television news and mass media. Topics introduced are GDP, National Income Accounting, United States fiscal policy and economic growth.

ECON224 4.5
English Composition I ENGL106

In this course, students focus on developing writing skills through practice and revision of a variety of different types of essays. Students are also given instruction in library and online research and methods of documentation.

In this course, students focus on developing writing skills through practice and revision of a variety of different types of essays. Students are also given instruction in library and online research and methods of documentation.

ENGL106 4.5
English Composition II ENGL107

In this course, students focus on research and developing writing skills through writing the ''argument'' essay. Students are also given instruction in library and online research and methods of documentation.

In this course, students focus on research and developing writing skills through writing the ''argument'' essay. Students are also given instruction in library and online research and methods of documentation.

ENGL107 4.5
General College Mathematics MATH125

An introductory course designed to develop critical thinking, problem solving, and quantitative reasoning skills through the use of standard mathematical operations and techniques as well as analysis of visual data. Students will be expected to identify, analyze, and solve problems in a variety of applied contexts for transfer toward academic, personal, and professional success.

An introductory course designed to develop critical thinking, problem solving, and quantitative reasoning skills through the use of standard mathematical operations and techniques as well as analysis of visual data. Students will be expected to identify, analyze, and solve problems in a variety of applied contexts for transfer toward academic, personal, and professional success.

MATH125 4.5
Academic and Professional Success UNIV103

This is a course for students who are new to university-level learning. Topics will include the theory and application of setting goals, managing time and money, developing self-awareness, and adhering to the rigorous standards of academic and professional writing. Additionally, students will be prepared to work autonomously and collaboratively in academic and professional settings.

This is a course for students who are new to university-level learning. Topics will include the theory and application of setting goals, managing time and money, developing self-awareness, and adhering to the rigorous standards of academic and professional writing. Additionally, students will be prepared to work autonomously and collaboratively in academic and professional settings.

UNIV103 4.5
Technology and Information Literacy UNIV106
This course exposes students to foundational components of computer technology and information literacy. Utilizing computer systems and applications, students will practice using a variety of computer applications used in the modern workplace. This course will introduce basic digital and information literacy skills, including responsible use of innovative technology tools such as Generative Artificial Intelligence, to help students build a foundation to be better consumers and users of information. The goal of this course is to help students build their technology and information literacy skills essential for success in the 21st century classroom and workplace.
This course exposes students to foundational components of computer technology and information literacy. Utilizing computer systems and applications, students will practice using a variety of computer applications used in the modern workplace. This course will introduce basic digital and information literacy skills, including responsible use of innovative technology tools such as Generative Artificial Intelligence, to help students build a foundation to be better consumers and users of information. The goal of this course is to help students build their technology and information literacy skills essential for success in the 21st century classroom and workplace.
UNIV106 4.5
Interpersonal Communication UNIV109
This course will introduce students to the basic principles of communication theory and effective interpersonal communication. It will assist students in the identification of how communication impacts an individual, and will help them develop techniques and competencies in diverse social and professional communication situations.
This course will introduce students to the basic principles of communication theory and effective interpersonal communication. It will assist students in the identification of how communication impacts an individual, and will help them develop techniques and competencies in diverse social and professional communication situations.
UNIV109 4.5
General Education Elective (1 Course) 4.5
Humanities (2 Courses) 9
Natural Sciences (2 Courses) 9
58.5 Total Credit Hours 58.5 Total Credit Hours

 
Core
Principles of Accounting I ACCT205

This introductory course provides a general overview of financial accounting and how it relates to business. The course introduces the accounting equation and the components of assets, liabilities, and owner's equity. The course introduces corporate financial statements and how to analyze the impact of business transactions on financial reporting.

This introductory course provides a general overview of financial accounting and how it relates to business. The course introduces the accounting equation and the components of assets, liabilities, and owner's equity. The course introduces corporate financial statements and how to analyze the impact of business transactions on financial reporting.

ACCT205 4.5
Managerial Accounting ACCT310

This course is designed to provide students with an understanding of the role of accounting information in support of decision making and planning throughout the organization. Students will study accounting methods for planning and controlling operations through budgets, responsibility centers and cost management. Furthermore, students will explore various measures and analysis techniques to evaluate the performance of the business.

This course is designed to provide students with an understanding of the role of accounting information in support of decision making and planning throughout the organization. Students will study accounting methods for planning and controlling operations through budgets, responsibility centers and cost management. Furthermore, students will explore various measures and analysis techniques to evaluate the performance of the business.

ACCT310 4.5
Principles of Financial Accounting ACCT311

This course focuses on the underlying concepts, ethical, regulatory and business environment of financial reporting with an emphasis on measurement, valuation and presentation for assets, liabilities, equity and the statement of cash flows.

This course focuses on the underlying concepts, ethical, regulatory and business environment of financial reporting with an emphasis on measurement, valuation and presentation for assets, liabilities, equity and the statement of cash flows.

ACCT311 4.5
Intermediate Accounting I ACCT315

Intermediate Accounting I provides a combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. This course links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, introduces accounting in terms of a business' activities, which reflects the broadening definition of accounting today.

Intermediate Accounting I provides a combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. This course links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, introduces accounting in terms of a business' activities, which reflects the broadening definition of accounting today.

ACCT315 4.5
Intermediate Accounting II ACCT320

Intermediate Accounting II is a continuation of the study of financial reporting by providing a combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. This course links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, introduces accounting in terms of a business's activities, which reflects the broadening definition of accounting today.

Intermediate Accounting II is a continuation of the study of financial reporting by providing a combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. This course links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, introduces accounting in terms of a business's activities, which reflects the broadening definition of accounting today.

ACCT320 4.5
Fraud Examination ACCT330

This course covers key aspects of fraud examination including fraud detection, deterrence and prevention, internal controls, audit and investigation techniques, law and evidence, and fraud schemes involving businesses and consumers, financial institutions, healthcare, insurance, intellectual property, and securities. Linkages to pertinent aspects of interdisciplinary coursework in information technology and criminal justice will be examined.

This course covers key aspects of fraud examination including fraud detection, deterrence and prevention, internal controls, audit and investigation techniques, law and evidence, and fraud schemes involving businesses and consumers, financial institutions, healthcare, insurance, intellectual property, and securities. Linkages to pertinent aspects of interdisciplinary coursework in information technology and criminal justice will be examined.

ACCT330 4.5
Taxation ACCT430

This course provides the fundamentals of current U.S. individual income tax laws and the Internal Revenue Code (IRC); as well as the relevant source documents associated with federal tax returns for individuals. Topics include incomes, exemptions, exclusions, and deductions available to the individual. During the course, students will work to apply knowledge from appropriate tax laws in light of specific circumstances and tax liabilities of individuals in an effort to prepare federal tax returns and communicate various tax return information to individuals.

This course provides the fundamentals of current U.S. individual income tax laws and the Internal Revenue Code (IRC); as well as the relevant source documents associated with federal tax returns for individuals. Topics include incomes, exemptions, exclusions, and deductions available to the individual. During the course, students will work to apply knowledge from appropriate tax laws in light of specific circumstances and tax liabilities of individuals in an effort to prepare federal tax returns and communicate various tax return information to individuals.

ACCT430 4.5
Auditing ACCT435
This course presents concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the integrated audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession. 
This course presents concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the integrated audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession. 
ACCT435 4.5
Accounting Data Analytics ACCT437
This course introduces the world of data analytics. Students can explore analytic platforms for data validation, modeling, and visualization to communicate findings to stakeholders. The importance of using data analytic techniques for decision-making and examining “big data” is emphasized.
This course introduces the world of data analytics. Students can explore analytic platforms for data validation, modeling, and visualization to communicate findings to stakeholders. The importance of using data analytic techniques for decision-making and examining “big data” is emphasized.
ACCT437 4.5
Accounting Information Systems ACCT440

This course focuses on the study of concepts and terminology of accounting information systems and their use in decision making in accounting and auditing. The course also covers information technology (IT) fundamentals, responsibilities and business implications.

This course focuses on the study of concepts and terminology of accounting information systems and their use in decision making in accounting and auditing. The course also covers information technology (IT) fundamentals, responsibilities and business implications.

ACCT440 4.5
Government/Institutional Accounting ACCT445

This course exposes students to governmental and not-for-profit accounting practices, in the areas of financial analysis and planning, accounting for general capital assets and capital projects, and long term financing and routine governmental bookkeeping.

This course exposes students to governmental and not-for-profit accounting practices, in the areas of financial analysis and planning, accounting for general capital assets and capital projects, and long term financing and routine governmental bookkeeping.

ACCT445 4.5
Business and Professional Ethics for Accountants ACCT450

This course is an examination of moral and ethical issues within the accounting profession. Topics include ethical behavior and decision-making in the context of professional codes of conduct.

This course is an examination of moral and ethical issues within the accounting profession. Topics include ethical behavior and decision-making in the context of professional codes of conduct.

ACCT450 4.5
Program Capstone ACCT499

This course focuses on writing an accounting capstone that focuses on applying and synthesizing concepts, applications and techniques learned from the accounting program with emphasis on the understanding and application of Financial Accounting and reporting.

This course focuses on writing an accounting capstone that focuses on applying and synthesizing concepts, applications and techniques learned from the accounting program with emphasis on the understanding and application of Financial Accounting and reporting.

ACCT499 4.5
Introduction to Business BUSN105
This survey course provides a general introduction to business activity and how it relates to our economic society. Students have the opportunity to explore how businesses are owned, organized, managed, and controlled. This course introduces basic concepts from management, finance, accounting, business technology, global business, and marketing.
This survey course provides a general introduction to business activity and how it relates to our economic society. Students have the opportunity to explore how businesses are owned, organized, managed, and controlled. This course introduces basic concepts from management, finance, accounting, business technology, global business, and marketing.
BUSN105 4.5
Legal and Ethical Environment of Business BUSN150
This course provides a comprehensive introduction to the business sector's relationship to the principal forces operating in the ethical and legal environments. Particular attention is given to the constraints and opportunities presented by the regulatory environments in North America and the European Union. The course also provides an in-depth, comparative framework for understanding the ethical and intercultural challenges facing contemporary multinational and international organizations. With respect to the legal framework within which most business organizations operate, course topics include corporate problems of raising and maintaining capital by shares; relationships of directors to shareholders; respective rights and obligations; relationships of companies to third parties; control and the principle of majority rule.
This course provides a comprehensive introduction to the business sector's relationship to the principal forces operating in the ethical and legal environments. Particular attention is given to the constraints and opportunities presented by the regulatory environments in North America and the European Union. The course also provides an in-depth, comparative framework for understanding the ethical and intercultural challenges facing contemporary multinational and international organizations. With respect to the legal framework within which most business organizations operate, course topics include corporate problems of raising and maintaining capital by shares; relationships of directors to shareholders; respective rights and obligations; relationships of companies to third parties; control and the principle of majority rule.
BUSN150 4.5
Quantitative Methods and Analysis BUSN311
This course presents the fundamentals of statistics and the impact of statistics on business decision making. Students will have the opportunity to practice using probabilities, hypothesis testing, and data reporting that support decision makers. Core statistical concepts are combined with practical business examples, scenarios, and exercises.
This course presents the fundamentals of statistics and the impact of statistics on business decision making. Students will have the opportunity to practice using probabilities, hypothesis testing, and data reporting that support decision makers. Core statistical concepts are combined with practical business examples, scenarios, and exercises.
BUSN311 4.5
Financial Management FINA310
This course examines the key components of financial decision making: valuation and risk management. Students will examine the implications of forecasting, capital budgeting, working capital management, and project risk management. This course also explores the time value of money and its implications to savings and borrowing. Students will examine the evaluation of financial statements using key financial ratios and analyze important financial markets.
This course examines the key components of financial decision making: valuation and risk management. Students will examine the implications of forecasting, capital budgeting, working capital management, and project risk management. This course also explores the time value of money and its implications to savings and borrowing. Students will examine the evaluation of financial statements using key financial ratios and analyze important financial markets.
FINA310 4.5
Risk Management FINA412
The course examines the way businesses assess risk exposure and explore risk management strategies to mitigate risks. This course reviews the principles of risk management and the risk management process which involves identification of risks and associated potential costs, analysis of the causes of risk, how risks are measured and monitored, and the implementation of strategies to control or mitigate risks.
The course examines the way businesses assess risk exposure and explore risk management strategies to mitigate risks. This course reviews the principles of risk management and the risk management process which involves identification of risks and associated potential costs, analysis of the causes of risk, how risks are measured and monitored, and the implementation of strategies to control or mitigate risks.
FINA412 4.5
Principles of Marketing MKTG205
Students will study and apply the fundamentals of marketing within an organization and the contemporary domestic and global business environment. The course focuses on marketing strategies and the development of a marketing mix that benefits the entire organization. The course explores aspects of the global business environment, the importance of technologies, and the external factors that affect marketing managers. The course discusses the importance of marketing plans that would distinguish how companies position their products for maximum competitive advantage in the global marketplace.
Students will study and apply the fundamentals of marketing within an organization and the contemporary domestic and global business environment. The course focuses on marketing strategies and the development of a marketing mix that benefits the entire organization. The course explores aspects of the global business environment, the importance of technologies, and the external factors that affect marketing managers. The course discusses the importance of marketing plans that would distinguish how companies position their products for maximum competitive advantage in the global marketplace.
MKTG205 4.5
85.5 Total Credit Hours 85.5 Total Credit Hours
General Electives

A combination of any 8 undergraduate courses

36 Total Credit Hours 36 Total Credit Hours

 

Program Learning Outcomes

  • Integrate knowledge of the core ACBSP business concepts of accounting, finance, statistics, economics, management, and marketing to assess business circumstances.
  • Propose quantitative business solutions which demonstrate critical and analytical thinking.
  • Collaborate in cross-functional teams utilizing effective business techniques and strategies.
  • Navigate challenges in a global market involving international distribution and operations networks.
  • Share business recommendations and information through a variety of communication delivery formats.
  • Evaluate potential ethical and legal issues in contemporary business situations and propose appropriate resolutions.
  • Employ technology to effectively solve business problems and provide solution

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Classes start July 30, 2025

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Experienced Professionals

Real-world experience and a commitment to support. Our dedicated faculty consistently serve our students to deliver the support and tools needed to help them prepare for graduation. Many of our faculty are seasoned executives, entrepreneurs, IT engineers, intelligence specialists, or crime scene investigators – providing candidates with insights into the day-to-day challenges and solutions they have faced in their careers. Faculty members work closely with students, creating a customized learning path in a collaborative, focused environment. From a conversational approach to business lectures, our leadership and faculty go above and beyond to give students a quality educational experience.

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Atlanta, Houston, Or Online — With AIU, You Have Options

No matter which campus you choose, AIU has you covered.

AIU Atlanta Campus
Atlanta

At our Atlanta campus, learners attend classes in one of the South’s most bustling business cities. Located north of downtown, just off of US-19 and the Sandy Springs MARTA station, our campus has easy access to the city’s prosperous downtown area and all of the opportunities that it may entail.

AIU Houston Campus
Houston

Rooted in one of Texas’ most active cities, our Houston location offers students a vibrant, modern campus with updated facilities, a Learning Resource Center, and a variety of accessible student lounges, computer labs, and group-work areas.

AIU Online
Online

Our online campus offers access to a full range of services, such as course content, communication with your instructors, the ability to take part in group projects, and so much more. It’s perfect for those who need more flexibility and prefer learning at their own pace.

Ways To Save

  • Scholarships & Grants AIU offers a number of institutional scholarships and grants that can help eligible students offset the program cost and help reduce out of pocket costs
  • Military Tuition Rate AIU Online offers a 45% tuition reduction to active military undergraduate students and a 20% tuition reduction to active military graduate students, including members of the Reserves and National Guard
  • Transfer Credit AIU’s transfer-friendly policy lets you transfer in up to 75% of the qualifying credits you need toward your degree*
  • Prior Learning Credit You can receive credits for past college courses, military service, or work experience
  • Financial Aid Guide Our guide to financial aid can answer your initial questions and help you prepare to apply for financial aid

*Transfer credit is evaluated on an individual basis. Not all credits are eligible to transfer. See the University Catalog for transfer credit policies.

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This business program is programmatically accredited by the Accreditation Council For Business Schools and Programs (ACBSP).