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Assuming you graduated from an accredited on-campus or online school, your credits will be transferable to a four year program. If your desire is to qualify for a Bachelor's degree in accounting, most if not all of your Associate's degree in accounting credits will transfer to your four year program. Should you dramatically change the focus of your major, while many credits may be eligible for transfer, you will probably still have to take additional courses in your new subject area.
For instance, if you switched from accounting to English literature, you would probably need to take more English core courses and not need more accounting-related courses, which you have already completed. Therefore, while you may receive credit for all of your previous courses, some may not apply to the requirements of your new major. If you continue to specialize in accounting or a related subject, most, if not all courses you completed to earn your accounting Associate's degree will transfer to your four-year degree program.