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The Bachelor of Accountancy, also known as Bachelor of Accounting, is the principal academic degree in accountancy in several countries, and is often the only (undergraduate) degree recognised for subsequent practice as a professional accountant; see First professional degree. 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.).
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 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 typically go on to work as accountants in industry, and/or pursue professional accountant status. When the degree is recognized for this purpose,
graduates will therefore pursue the CPA or C.A. (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.
Note that in the United States, a bachelor's degree in accountancy is generally not sufficient for practice as a professional accountant. Also, employers in industry generally prefer to hire applicants with a master's in accountancy (or an 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.
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