You are probably referring to the difference between an associates in applied science (AAS) and an associates of arts (AA) or science (AS) in accounting. In this case, the AAS in accounting is a very career oriented program of study designed to give the student all the expertise - particular to the field - they need to gain employment in entry level positions upon completion of the degree. While there are some general education courses required, they are limited to allow a greater number of professional phase courses particular to accounting. The AA (and to a lesser extent the AS) degree is much broader in scope and well balanced between a liberal arts background with some professional phase courses required as prerequisites for the higher level courses at four year institutions.
OK, the bottom line is this. If you do not intend to go for a bachelors degree in accounting, then the AAS in accounting is fine. However, most AAS degrees in accounting do not transfer well to four year colleges and universities (unless they have a special articulation with the school) should you want to pursue a bachelors in accounting at a later date. In today's work environment you really should pursue the bachelors degree. In this case, at the associates level, a degree in straight business is usually the best. It has a good balance of general education courses that are required within the general cluster area at the bachelors level, along with the appropriate professional phase courses. The AA is designed for transfer to four year colleges and universities.
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