Online accounting courses at the undergraduate level cover topics like budgeting, bookkeeping, financial statement preparation, federal taxation and auditing, This article looks at what is required in an associate's and a bachelor's degree program in accounting. Accounting degree programs at the associate's and bachelor's level are commonly found online. Many programs are in a hybrid format, with some courses online and others on campus. Other programs may be totally online, allowing students to access lessons as their schedules permit. In both the associate's and bachelor's degree programs, general education courses in subjects including social studies, English and math are required. At the associate's level, accounting courses may cover topics such as financial and managerial accounting. Bachelor's degree programs cover more advanced areas of accounting Students learn about tax requirements and how to conduct a professional audit of an organization's finances. An associate's degree program requires two years of full-time study, while a bachelor's degree takes about four years. Most states require that individuals taking the Certified Public Accountant (CPA) exam have at least 150 credit college credit hours, which is 30 more hours than most bachelor's degree programs provide. Anyone who wants to become a CPA will need to complete additional college coursework in order to take the CPA exam. Sometimes these courses are offered as a post-baccalaureate certificate program in accounting and are often offered online. Through an online associate's degree program in accounting, students learn the basics of proper business record keeping, financial reporting requirements and federal tax requirements. Elective coursework provides the opportunity for specialization in areas like fraud examination, taxation and non-profit accounting. Accounting program candidates sharpen their math skills and graduate with the ability to avoid and detect common calculation errors. Prior experience with computers, especially spreadsheet and database applications, may be beneficial to students because this knowledge is useful for completing class assignments. A full-time student can complete the associate's degree program in accounting in two years. Some schools offer such programs entirely online while others may use hybrid courses where students are expected to fulfill a small portion of on-campus, face-to-face time with their instructors. Students receive lectures and complete class assignments through the school's Web-based system.