BA vs. BS vs. BBA in Accounting

Search for a bachelor's degree in accounting and you will meet three common abbreviations, BA, BS and BBA, along with a second layer of confusion: in some programs accounting is the name of the degree, in others it is a major or concentration inside a broader business degree. This guide separates the two questions, because the second matters more than the first.

Two different questions

Question one is the award type: Bachelor of Arts, Bachelor of Science or Bachelor of Business Administration, plus variants such as Bachelor of Science in Business Administration (BSBA) or Bachelor of Accountancy. Question two is the structure: is accounting the degree title, or a major or concentration within a business degree?

Our directory labels the structure on every program. In the research data, a program has a degree title (accounting is in the name of the degree itself), a major (a field of study inside a named degree) or a concentration (a smaller specialization). The terms are explained on the methodology page.

What the award type tells you, and what it does not

The usual associations are loose. A BA often carries more liberal arts requirements, a BS more quantitative or technical ones, and a BBA sits inside a business school with a common business core. These are tendencies. In practice the abbreviation says less than the curriculum does, and some schools use two labels for nearly the same course load.

Real examples illustrate how much variety sits under the same letters:

• Bentley University awards a Bachelor of Science with an Accounting major. The catalog lists the degree as 120 credits, with a 27-credit major covering topics such as financial reporting, accounting information systems and federal taxation. (program page)
• University of Alaska Anchorage awards a Bachelor of Business Administration in Accounting (120 credits). Its catalog says the degree gives students a broad-based business background, and major requirements include intermediate accounting, managerial cost accounting, income tax and auditing. (program page)
• Texas A&M University awards an Accounting BBA of 120 credits, in person at College Station. (program page)
• Florida Institute of Technology Online awards a Bachelor of Arts in Accounting of 121 credit hours (109 core and 12 elective) delivered online, so a BA is paired here with a fully accounting-focused curriculum. (program page)

Two of these are BBAs and one is a BA, while accounting is the main subject in all four. The abbreviation changed; the subject did not.

Degree title vs. major vs. concentration

Here is the distinction that is easier to miss. Compare these programs in our research data:

• Degree title. The University of Mississippi's Bachelor of Accountancy and Florida Tech's Bachelor of Arts in Accounting name the subject in the degree itself. Our directory classes these as dedicated programs.
• Major inside a business degree. The University of Washington awards a Bachelor of Arts in Business Administration with eight predetermined majors, one of which is Accounting. The University of Hawaii at Manoa awards a BBA with a major in Accounting and requires admission into its business college to obtain that degree. Suffolk University awards a BSBA with an Accounting major.
• Concentration inside a business degree. Bryant University's accounting concentration sits inside its Bachelor of Science in Business Administration. Florida Tech also offers a Bachelor of Arts in Business Administration with an accounting concentration, at 121 credit hours (94 core and 27 additional), alongside its accounting BA.

These can lead to similar learning, but they are different credentials. The first group's degree names accounting, while the second group's degree names business administration with accounting inside it. Whether that difference matters to an employer, a graduate school or a state board is a question for them, not something this guide can answer in general.

You can see these categories in the directory with dedicated programs and concentrations.

Licensure and the degree label

Neither the abbreviation nor the structure decides CPA eligibility. NASBA describes licensure as meeting educational standards, passing the CPA exam and completing general accounting experience, with requirements set by each state board of accountancy. A school statement that a program supports CPA preparation does not establish eligibility for every applicant in every state.

What boards review is generally the coursework and credit hours, not the abbreviation. The practical step is to compare the program's accounting course list with your state board's current requirements. Our guides on accounting degrees and CPA requirements explains the separate steps.

A checklist for comparing programs

1. Find the structure. Is accounting the degree title, a major or a concentration?
2. Count the accounting credits. Bentley, for instance, states 27 credits in its major within 120. Compare that figure across schools, using the same credit system.
3. Read the admission route. At Hawaii, accounting students must be admitted to the business college.
4. Check the format. Campus, online and hybrid versions can differ in requirements and in the courses offered.
5. Check the accreditation statements on both the university and the business school. Accreditation of the university and of the business school are separate matters.
6. Note the credit total and unit. The programs above state 120 or 121 credits, while DePaul's bachelor's is counted in quarter hours and Strayer's in courses.

Putting it together

Choose by content and structure, then by label. If you want a degree that names accounting, filter for dedicated degrees. If you want business breadth with accounting depth, a major or concentration may suit you. In both cases the course list, the admission requirements and the cost are better guides than BA, BS or BBA. See also online bachelor's degrees in accounting.