The associate degree in accounting prepares students for entry-level positions and promotional opportunities in accounting, taxation, and administrative departments of businesses in areas such as manufacturing, merchandising, financial service, wholesale trades, and government. Specialized training in accounting enables students to maintain accounting records and develop financial reports and make effective use of financial information for analysis and decision-making. Entry-level employment opportunities include positions in accounts receivable and accounts payable, payroll, income tax preparation, and cost accounting. Promotional opportunities include higher-level responsibilities in these areas and the areas of general ledger, financial statement preparation, and financial statement analysis.