The B.Acy. is extremely specialized: the curriculum requires study sufficient for professional practice (often at the major-level) in all four of financial accounting, management accounting, auditing, and taxation. The accounting degree curriculum also includes general coverage of management theory and business mathematics, and intermediate coursework for a course listing in business law and economics. 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 further under Bachelor’s degree.
Due to the nature of the B.Acy., it is a professional degree course that not many universities actually offer. In the United States, it is likely to be a four-year undergraduate degree. In other parts of the world, such as Singapore, it can be a three-year undergraduate degree course as well. In Malta, it is a two year course which can be taken after qualifying in Bachelor of Commerce only for students who obtain exceptional grades in their previous course. Most public universities in South Africa offer the degree or a variant, often as a postgraduate honours degree.
After completion of the Bachelor of Accountancy, students may go on to work as an accountant and / or commence with the Master of Accountancy. When the degree is recognised for this purpose, graduates typically pursue the CPA or CA (or other) designations, and thus take up “articles” at an accounting firm accredited for training, so as to meet the relevant work experience requirements, and will then also sit the associated Professional Examination.