These courses are usually common across all business degrees and specializations. Management courses include organization and management, operations management and strategic management. Business and professional communication is always on the core syllabus. Economics courses, both macro and micro economics, are usually required. Research methods, particularly statistics, are also necessary. Computer courses are often included in the core business syllabus. Business law, financial management and marketing management round out the core courses.
Accounting areas include financial accounting, management accounting and income tax accounting. These courses are required at various levels. Specific courses could be decision making for accountancy, accounting institutions and regulations, accounting control systems and accounting measurement and disclosure. In addition, students often choose an area of specialization such as governmental and institutional accounting, auditing or nonpublic accounting.
These are courses outside the business and accounting areas that the student usually selects. Students can usually choose electives tangentially related to accounting, perhaps an entrepreneurial course for those who want to start their own businesses, or something completely different, such as anthropology or art history. Some universities recommend that students, especially those interested in working abroad, learn a second (or third) language.
Not all universities offer Bachelor of Accounting degrees. An alternative is to obtain a bachelor's degree in business with a major in accounting. These degrees offer a wide range of accounting courses, supported by business courses in different areas, and are suitable for those who want a broader business education. Graduates of both accounting degree programs and business programs are eligible to apply for membership in professional accounting organizations.