The accounting profession is divided into two broad areas: financial and managerial accounting. Financial accounting involves the preparation and use of accounting information for external reporting. Managerial accounting relates to the preparation and use of accounting information to measure managerial performance and develop plans and controls within an organization.

The major from Adelphi University leads to the B.B.A. by successfully completing 123 credits of course work, consisting of 32 credits of General Education requirements, 26 credits of liberal arts requirements (10 credits of which count towards the 32 credits of general education requirements), 9 credits of liberal arts electives, 6 credits of free electives, 33 credits of business core requirements, and 27 credits of upper-level accounting courses including 9 credits of accounting electives.

A total of 15 accounting credits only may be transferred from a two-year college. These 15 credits must be from basic, intermediate, and cost accounting courses. No credit for other accounting courses can be accepted toward fulfilling the degree requirements.