No matter what school, college, or university you attend, no matter what diploma or degree program you select, there are certain courses that are always included in accounting specialist studies. For example, every program will involve learning fundamental accounting principles. Therefore, no matter what school or program you select, you will find yourself studying courses such as accounting, cost accounting, tax preparation, and similar topics. The depth at which you study these topics will depend on the program and degree to be awarded. Studies at a junior college, for example, will most likely cover basic accounting so student will take courses such as Introduction to Accounting and Accounting II.

As you progress towards continuing education, such as for a bachelor's degree, courses typically build on earlier topics and concepts learned in lower level courses. For example, if you have already taken Accounting I, you might take Intermediate Accounting I, II, or even III. Likewise, managerial accounting and taxation course will also advance in complexity. Additional courses such as organizational behavior, human resource management, and other business-related classes may be required for more advanced studies, especially those areas where accounting professionals are involved in business decision-making or strategizing.

By the time a student reaches their third and fourth years at a degree-granting institution, their accounting specialist studies will include more complex subjects such as corporate financial statements, corporate taxation, international accounting concepts, and in-depth studies of governmental regulations. The idea is to build on and expand a student's knowledge, not just of basic accounting principles, but all the different variables and complex transactions of larger businesses and organizations. In some instances, depending on the chosen area of concentration, students may also study accounting as it relates to governments or international trade and finance. However, not all areas of specialization require large companies, organizations, or governmental bodies.

Some accounting specialist studies, while increasing in intensive coverage of a subject, the size of the organization shrinks. For example, some schools offer entrepreneurial accounting courses. These courses offer an education in accounting from a small business owner's perspective. These subjects are usually intended for those who plan to become certified public accountants or whose future plans include their own small business. These courses show students how to take accounting fundamentals and apply them to a small business, where one person often controls everything from recording transactions to making business decisions. Such businesses offer different accounting challenges because they offer require separation of personal and business income for tax reporting purposes.