On [DATE], American Public University System combined with Rasmussen University and Hondros College of Nursing to form a single higher education institution. American Public University System (System) now includes American Public University, American Military University, Rasmussen University, and Hondros College of Nursing. The System is accredited by the Higher Learning Commission and is a wholly owned subsidiary of American Public Education, Inc. (APEI). We are continuing to update our website to reflect our new structure.

ACCT695 - Accounting Theory and Concepts

Course Details

Course Code: ACCT695 Course ID: 4166 Credit Hours: 3 Level: Graduate

In this course students evaluate how organizations process and report accounting information in adherence to ethical standards and generally accepted accounting principles. Topics include accounting literature related to the accounting cycle, adjusting and closing entries, ethics, financial reporting & analysis, international accounting, auditing, taxation, and governance.

Course Schedule

Registration Dates Course Dates Start Month Session Weeks
Registration02/23/2026 - 07/31/2026 Course Dates08/03/2026 - 09/27/2026 Start Month August SessionSummer 2026 Session I Weeks8 Week session
Registration04/27/2026 - 10/02/2026 Course Dates10/05/2026 - 11/28/2026 Start Month October SessionFall 2026 Session B Weeks8 Week session
Registration06/29/2026 - 12/04/2026 Course Dates12/07/2026 - 01/31/2027 Start Month December SessionFall 2026 Session D Weeks8 Week session

Previous Syllabi

Not current for future courses.