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A major denotes a degree in the specified subject (i.e. a BBS in accounting is a degree in accounting).

An emphasis does not change the nature of the degree, but instead adds to it (i.e. a BBA in business with an emphasis in accounting is still a business degree but with additional courses taken in accounting to increase the student's knowledge in that subject).

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Q: What is the difference between a major and an emphasis in a bachelor's degree?
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