Have an Answer?
Unfortunately, although it's probably not the answer that you want to hear, the best answer is that it varies. The question would be similar to asking how much the average doctor or lawyer makes. It depends on how much experience and education the person has as well as where they work.
Undergraduate - Getting a job right out of school as an accountant, you can probably expect to make $30k-$50k depending on how big the company is and how much responsibility they want to assign you. Obviously, the more challenging the job, the greater the pay.
Graduate Degree - I recently graduated with a Masters in Accounting, and got several offers for "Audit," which is relatively common nowadays for anyone who wants to be an accountant. Almost universally the offers started at $50k.
As for skills that you would need, the best place to start would be to research the CPA exam. While not all employers or positions require this, the basic skill set and criteria are a good proxy for what you will be doing in the 'real world.'