Search results
Results from the WOW.Com Content Network
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 [1] recognised for subsequent practice as a professional accountant; see First professional degree. It is abbreviated as B.Acy., B.Acc., or B. Accty..
Unlike dual degrees, which involve completing two separate degrees and often require more time and credits, a double major typically fits within the standard time frame for a bachelor's degree. In the United States, undergraduate programs toward a bachelor's degree often follow a liberal arts model, and have a set group or type of coursework ...
A bachelor's degree can be an honours degree (bachelor's with honours) or an ordinary degree (bachelor's without honours). Honours degrees are classified, usually based on a weighted average (with higher weight given to marks in the later years of the course, and often zero weight to those in the first year) of the marks gained in exams and other assessments.
To qualify for the CPA examination in the United States, individuals typically need a bachelor's degree from an accredited institution with a minimum number of accounting and business-related credit hours (ranging from 120 to 150), and specific coursework in subjects such as auditing and financial accounting.
In order to sit for the Uniform CPA Exam, a person must be declared eligible to do so by one of the 55 state boards of accountancy in the United States. Requirements of state boards vary, but almost always include a U.S. bachelor's degree and a certain amount of accounting course credits.
The "uniform capitalization rules" or UNICAP rules were essentially a codification of the result of case of Commissioner v.Idaho Power Co., 418 U.S. 1 (1974) The UNICAP rules require a taxpayer to capitalize all direct and indirect costs that they incur in the production of real or tangible personal property that are allocable to that property.
Bachelor's degrees in Algerian universities are called "الليسانس" in Arabic or la licence in French; the degree normally takes three years to complete and is a part of the LMD ("licence", "master", "doctorat") reform, students can enroll in a bachelor's degree program in different fields of study after having obtained their baccalauréat (the national secondary education test).
The Bachelor of Commerce degree [1] is designed to provide students with a wide range of managerial skills, while building competence in a particular area of business; [2] see aside listing. For a comparison with other business degrees, see Business education § Undergraduate education.