Accounting can be classified as both an art and a science. An accounting degree can be awarded as a Bachelor of Arts or a Bachelor of Science degree. Opinions on the classification may vary, but the very nature of accounting classifies it as both.
Stan Snyder, CPA for Microsoft and member of the American Institute of CPAs, defines accounting as "the art of recording, summarizing, reporting and analyzing financial transactions."
Typically, those who seek a Bachelor of Arts degree in accounting plan to pursue a master's degree, while those who seek a Bachelor of Science degree move into the workforce immediately.