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It depends on the institution and business department within the school as to which focus they prefer.

The Bachelor's of Arts degree (BA) has a broader scope, with a strong emphasis on the humanities, theoretical and general knowledge in a recognized discipline, interdisciplinary field, or of a professional study.

The Bachelor of Science degree (BS) is more of a focused approach with a science base to include a balance of liberal arts, technological knowledge, math and computer oriented skills, and practical skills needed for a particular discipline within the field.

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Q: What is the difference between a Bachelor of Arts and a Bachelor of Science in Accounting?
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