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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 Business education § Undergraduate education. Some programs allow for specializations in topics such as Tax Accountancy, Auditing or Forensic Accountancy.
Most universities, therefore, plan the degree such that in addition to their major, students are exposed to general business principles, taking courses in accounting, finance, economics, business management, human resources and marketing. Programs often require foundational courses in business statistics and mathematics, and information systems.
The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.
The program may consist of all graduate accounting courses or a combination of graduate accounting courses, graduate management, tax, leadership and other graduate business electives. The program is designed to not only prepare students for the CPA examination but also to provide a strong knowledge of accounting principles and business ...
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In order to be qualified for this certificate, candidates who major in accounting will get accepted to enter CPA Professional Education Program (CPA PEP). [13] Provinces in Canada also allow non-accounting majors and international candidates to meet the requirements if they get into the CPA Prerequisite Education Program (CPA PREP).
The MAT differs from the MEd degree in that the course requirements are dominated by classes in the subject area to be taught (e.g., foreign language, math, science, etc.) rather than educational theory; and that the MAT candidate does not already hold a teaching credential whereas the MEd candidate will. The MAT often is the initial teacher ...
The BMOS degree especially emphasizes social sciences such as psychology, sociology, economics, etc. The Bachelor of Business Science (B.Bus.Sc) degree is similar to the BCom. However, it is a four-year honors-level course with an increased focus on the major and covers management theory in further depth.