The degree of Bachelor of Accountancy (also known as Bachelor of Accounting) is the principal academic degree in accountancy in several countries, and is often the only (undergraduate) degree recognised for subsequent practice as a professional accountant; see First professional degree. It is abbreviated B.Acy. or B.Acc. or B. Accty.. It is also sometimes titled Bachelor of Accounting Science (B.Acc.Sci.) or "Baccalaureus Computationis" (B.Compt.) or "Baccalaureus Rationum" (B.Rat.).