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Bachelor of Accountancy


The degree of Bachelor of Accountancy, also known as Bachelor of Accounting, is the principal academic degree in accountancy in several countries, and is often the only (undergraduate) degree recognised for subsequent practice as a professional accountant; see First professional degree. Its name is abbreviated as B.Acy., B.Acc., or B. Accty.. It is also sometimes titled Bachelor of Accounting Science (B.Acc.Sci.) or "Baccalaureus " (B.Compt.) or "Baccalaureus " (B.Rat.).

The B.Acy. is extremely specialized: the curriculum requires study sufficient for professional practice (often at the major-level) in financial accounting, management accounting, auditing, and taxation. The curriculum also includes intermediate coursework in business law and economics, and general coverage of management theory, and business mathematics and -statistics. The degree is thus not to be confused with a B.B.A. in Accounting or B.Com. in Accounting, which are general business degrees with accounting as an area of concentration; for discussion, see Business education § Undergraduate education. Some programs allow for specializations in topics such as Tax Accountancy, Auditing or Forensic Accountancy.


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