Accounting is most commonly offered as a Bachelor of Science (BS), but it can also be awarded as a Bachelor of Arts (BA) or a Bachelor of Business Administration (BBA), depending on the university. There is no single universal degree title for accounting. The designation depends on how each school classifies its business programs and how much emphasis it places on quantitative coursework versus liberal arts.
Why Most Accounting Degrees Are a BS
Accounting is a numbers-heavy field, and most universities categorize it under their science or technical degree tracks. A Bachelor of Science in Accounting emphasizes technical courses in math, statistics, analytics, and finance. That quantitative focus is the reason schools tend to award accounting majors a BS rather than a BA.
Some universities bundle accounting into a broader Bachelor of Science in Business Administration (BSBA). In that structure, you earn a BSBA with a major or concentration in accounting. BSBA programs are more math-oriented than a general BBA and are designed to build an analytical skill set suited for roles like accountant, financial analyst, or supply chain analyst.
When Accounting Is a BA or BBA Instead
A smaller number of schools award a Bachelor of Arts in Accounting. BA programs include more humanities, communications, social sciences, and sometimes foreign language requirements. You still take the core accounting courses, but you also get a broader liberal arts education with more room for electives and interdisciplinary study. This path can appeal to students who want to pair accounting with another interest, like international studies or communications.
Other schools offer accounting through a Bachelor of Business Administration. A BBA gives you a general overview of business, economics, marketing, and accounting, with roughly a quarter of the credits coming from liberal arts courses. The accounting coursework is similar, but the surrounding curriculum is less math-intensive than a BS or BSBA and more focused on giving you a wide business foundation.
How the Degree Title Affects Your Core Courses
Regardless of the degree designation, accounting majors take the same foundational classes: financial accounting, managerial accounting, auditing, tax, and cost accounting. The differences show up in what fills the rest of your credit hours.
- BS or BSBA: Additional courses in finance, business math, statistics, and data analytics. Fewer electives outside the business school.
- BA: Additional courses in humanities, foreign languages, or social sciences. More flexibility to take electives across departments.
- BBA: A wider mix of general business courses (marketing, management, economics) with some liberal arts credits built in.
The accounting-specific content is largely the same across all three. What changes is the supporting coursework that surrounds it.
Does the Degree Type Matter for CPA Licensure?
State boards of accountancy do not require a specific degree title to sit for the CPA exam. You need a bachelor’s degree in any subject, 150 semester units of college credit, and a set number of accounting and business-related course hours. The typical breakdown requires at least 24 semester units of accounting subjects and 24 semester units of business-related subjects, though exact requirements vary by state.
Whether your diploma says BS, BA, or BBA is irrelevant to the licensing board. What matters is that you completed the right number and type of courses. Because most bachelor’s degrees total around 120 credit hours, and CPA licensure requires 150, most aspiring CPAs need additional coursework beyond their undergraduate degree, either through a master’s program or extra undergraduate credits.
Does It Matter to Employers?
For accounting roles, employers care far more about your coursework, GPA, CPA eligibility, and internship experience than whether your degree says BS or BA. Both tracks prepare you for the same entry-level positions: staff accountant, auditor, tax associate, or bookkeeper. A BS signals a slightly more technical background, and a BA signals a broader education, but hiring managers at accounting firms and corporate finance departments are looking at your accounting credits and qualifications, not parsing the degree title.
If you plan to go into a more technical area like forensic accounting, data analytics, or financial modeling, the extra math and statistics courses in a BS program may give you a head start. If you see yourself in a client-facing role where communication and cultural fluency matter, the broader coursework in a BA can be an advantage. In practice, the distinction fades quickly once you have a few years of work experience or earn your CPA.
How to Choose the Right Program
Start by looking at what your target schools actually offer. Many universities only award one type of degree for accounting, so the choice may already be made for you. If you do have options, consider your strengths and career goals. Students who enjoy math and want a tightly structured, analytics-heavy curriculum tend to prefer the BS path. Students who want more flexibility, a double major, or a well-rounded education often lean toward the BA.
Either way, confirm that the program’s accounting courses meet your state’s CPA credit requirements if licensure is part of your plan. The degree title on your diploma matters far less than whether you graduate with the right courses and enough credit hours to qualify for the career path you want.