The purpose of this qualitative document review study is to investigate the potential gaps between which skills and competencies students are learning in associate degree accounting programs at community colleges in the Minnesota State College system and what employers are seeking in entry-level accounting position applicants in Minnesota. For the utility of this study, the gaps will be generally defined as skills and competencies not covered effectively in the associate degree common course outlines for the required degree courses. The theory guiding this study is simultaneous constructive alignment, as it discusses the needs of all stakeholders including students, employers, institutions, and faculty, in the development of course curriculum. This study addressed the question, what skill and competency gaps exist between Minnesota entry-level accounting positions and what accounting students acquire in the accounting associate degree program at community colleges in the Minnesota State College system? The researcher utilized common course outlines and employment advertisements collected from publicly available data to perform a document review. NVivo 14 software was used to code documents and find the overarching themes to provide insight to answer the research question. Based on the data analyzed for this study, there is an alignment between what students are learning in the associate degree coursework and the expectations of employers in technical skills, such as Microsoft Office applications, and basic accounting skills. Gaps present themselves in the soft (generic) skill areas, including communication, teamwork, work ethic, and motivation. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]