There is a major difference between a BBA in accounting and a BS in accounting. Simply put, the BS leans towards math and technical classes while the accounting BBA incorporates more business and administration classes into the degree program.
BS in Accounting
A Bachelor of Science in accounting provides the fundamental skills and knowledge needed to excel in the accounting profession. All degree programs will include critical financial competencies and key accounting course work. Students will learn the importance of ethics, leadership, professional values and strategic thinking skills. Students will become very familiar with the Generally Accepted Accounting Principles (GAAP) and be introduced to the International Financial Reporting Standards (IFRS). A general Bachelor of Science in accounting will cover a variety of business topics, such as law, statistics, economics and corporate finance. After graduation, the student will have the financial and technical skills needed to become a professional accountant.
BS in Accounting Coursework
Accountants must be able to analyze, understand communicate complex data and abstract information. Therefore, they will study business communication in order to learn effective communication skills across a range of delivery mediums, such as email software programs. Students will master how to use technology, such as Accounting Information Systems (ACC), to increase accuracy, efficiency and standardization.
Accounting students must understand the basic principles of project management and strategic decision making. This is important because accountants are constantly called upon to think critically and ethically during decision making processes. Accountants must be to apply techniques to translate numerical data and statistics into actionable advice and business intelligence.
Finally, there will be a few classes on the essential principles of accounting, which will cover accountancy planning, controlling and managing.
BBA in Accounting
A BBA in accounting program integrates both technical classes and general business classes together. Thus, the student will have a theoretical understanding of how accounting works within the complete business context.
Students will study everything from financial accounting to operations management to federal income taxation. Therefore, they will have more career flexibility between different departments and industries. According to PayScale, a BBA in accounting could lead to a job as a senior accountant, financial controller and even chief financial officer (CFO).
BBA in Accounting Coursework
A BBA in accounting program will include a mix of both financial- and business-based classes. Students will learn about auditing, advanced accounting and financial reporting and statements. Internal audit and control classwork will explore the conceptual framework of auditing systems and procedures. Students will understand the professional standards and ethical responsibilities of internal auditors. There will be classes on tax, financial, corporate and management accounting.
Managerial accounting will delve into standard tools and techniques, such as cost analysis, planning, control and accumulation. These classes will teach students how to extrapolate and interpret cost data to make better business decisions and system improvements. Management accounting will cover cost accounting within the context of financial systems, change management and product-costing methods. Finally, there will be business related classes, such as business law, organizational behavior, marketing administration and manufacturing operations.
The primary difference between a BBA in accounting and a BS in accounting is the degree focus. A BBA leans towards administration while a BS leans towards technical training.