Ohio University offers Independent and Distance Learning Programs, among them:

Financial Accounting Procedures 1. This course discovers fundamental accounting principles for service businesses and merchandising enterprises; debits, credits, and double entry; journalizing and posting; accounting systems and special journals; accounting for purchases and sales, cash, receivables, interest, revenue, and expense; financial statement preparation, including adjusting and closing procedures. The course consists of 10 lessons and 2 exams.

Financial Accounting Procedures 2. Learn accounting procedures for inventory, current liabilities, financial statement analysis, and annual reports with this course as well as managerial accounting concepts and principles; job order cost systems. Financial Accounting Procedures 1 course is prerequired. The course consists of 8 lessons and 2 exams.

Financial Accounting Procedures 3. The course teaches long-term investments; plant assets; intangible assets; long-term liabilities; accounting procedures for owners; equity in single proprietorship, partnership, and corporation; statement of cash flow. The course consists of 6 lessons and 2 exams. 

Each course consists of 4 credit hours and costs $564.