In terms of accounting education, the courses and subjects taught for public accounting studies are generally similar to those of other accounting majors. In the first two years of a degree program in fact, most courses are identical. Students in all accounting degree programs are required to take core curriculum class such as English Composition, Organizational Behavior, Basic Psychology, Business Law, Introduction to Accounting, and similar courses. It is not until later in the program that courses will differ relative to a student's chosen area of focus. Courses and studies, as they advance, gradually move a student towards increased knowledge of their chosen field of study.

For example, in the final year of public accounting studies, students are often encouraged to start seeking internships in a public accounting firm. Some schools even require these internships as part of the requirements for graduation. Depending on the specific state, internships may also be required in order to sit for the CPA exam. However, students who focus on payroll accounting or computerized accounting systems will likely not have such a requirement in their final year. Instead, these students will focus on classes that increase their knowledge of computerized systems or government payroll regulations.

Other courses differ between public accounting studies and those of other accounting concentrations. For example, CPAs are generally exposed to a wider variety of different accounting situations, therefore, their last two years of school will focus on a broad range of accounting topics and requirements covering numerous possible accounting scenarios. On the other hand, students enrolled in other concentration areas will find courses that are more focused to their specific career goal needs. Managerial accounting majors will focus on internal reports and business decision-making skills. Banking and finance majors will focus on international banking laws and global business courses.

As with any specialized area of study for any career field, public accounting studies differ from other accounting studies the closer a student gets to graduation. Naturally, if there were no differences in the courses taught, there would be no need to differentiate one accounting concentration from another. Instead, there would simply be accounting degrees. However, since there are so many areas where accounting skills are required, colleges and universities naturally offer specific courses for specific private, public, non-profit, and government sectors. There are even further differences when you break down accounting tasks into smaller specialties such as payroll accounting, cost accounting, bank reconciliations, and other duties.