Bachelor of Accountancy
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The Bachelor of Accountancy, also known as Bachelor of Accounting, is the principal academic degree in
accountancy Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "langua ...
in several countries, and is often the only (undergraduate) degree recognised for subsequent practice as a
professional accountant An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...
; see
First professional degree A professional degree, formerly known in the US as a first professional degree, is a degree that prepares someone to work in a particular profession, practice, or industry sector often meeting the academic requirements for licensure or accreditati ...
. It is abbreviated as B.Acy., B.Acc., or B. Accty.. It is also sometimes titled Bachelor of Accounting Science (B.Acc.Sci.) or "Baccalaureus Computationis" (B.Compt.). The B.Acy. is extremely specialized: the
curriculum In education, a curriculum (; : curricula or curriculums) is broadly defined as the totality of student experiences that occur in the educational process. The term often refers specifically to a planned sequence of instruction, or to a view ...
requires study sufficient for professional practice (often at the major-level) in
financial accounting Financial accounting is the field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, ...
,
management accounting In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. Definition One simple definition of management accounting is th ...
, auditing, and
taxation A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, o ...
. The curriculum also includes intermediate coursework in business law and
economics Economics () is the social science that studies the production, distribution, and consumption of goods and services. Economics focuses on the behaviour and interactions of economic agents and how economies work. Microeconomics analyzes ...
, and general coverage of
management theory Management science (or managerial science) is a wide and interdisciplinary study of solving complex problems and making strategic decisions as it pertains to institutions, corporations, governments and other types of organizational entities. It is ...
, and business mathematics and business statistics. The degree is thus not to be confused with a Bachelor of Business Administration#Program content, B.B.A. in Accounting or Bachelor of commerce#Areas of study, B.Com. in Accounting, which are general business degrees with accounting as an area of concentration; for discussion, see . Some programs allow for specializations in topics such as Tax accounting in the United States, Tax Accountancy, Auditing or Forensic accounting, Forensic Accountancy. Due to the specialised nature of the B.Acy., it is a professional degree course that is offered infrequently. In the United States, it is likely to be a four-year undergraduate degree. In other parts of the world, such as Singapore, it will be a three-year undergraduate degree. In Malta, it is a two-year course that can be taken after qualifying in Bachelor of Commerce only for students who obtain exceptional grades in their previous course. Most List of universities in South Africa#Public universities, public universities in South Africa offer the degree or a variant, often as a Bachelor of Commerce#Honours Bachelor of Commerce, postgraduate Honours degree. After completion of the Bachelor of Accountancy, students typically go on to work as accountants in industry, and/or pursue
professional accountant An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...
status. When the degree is recognized for this purpose, graduates will therefore pursue the Certified Public Accountant, CPA or Chartered Accountant, C.A. (or other) designations, and thus take up Articled clerk, "articles" at an :Accounting firms, accounting firm accredited for training, so as to meet the relevant Certified Public Accountant#Work experience requirement, work experience requirements, and will then also sit the associated Uniform Certified Public Accountant Examination, Professional Examination. Note that in the United States, a bachelor's degree in accountancy is generally not sufficient for practice as a
professional accountant An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certif ...
. Also, employers in industry generally prefer to hire applicants with a master's in accountancy (or an Master of Business Administration, M.B.A. with a concentration in accounting) and/or with professional certification. Accountancy graduates intending to work as accountants will therefore commence with the Master of Accountancy; an accelerated program, or an advanced program allowing for specialized / additional elective work, is typically available to these students.eg
Anderson-Riverside
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References

Bachelor's degrees, Accountancy, Bachelor of Accounting scholarship Business qualifications Accounting education {{Improve categories, date=May 2021