The number three in accounting major and the number two in engineering major include calculus, linear algebra and probability theory. The difference is that the scope, depth and emphasis required of students are different, and the number three is lower than the number two.

From the perspective of professional study, I can tell you responsibly that the accounting major itself has almost no requirements for advanced mathematics, and you can learn accounting well even if you don't know advanced mathematics. But the postgraduate entrance examination is different. If you learn the number two well, then the number three will naturally be good, so the competition in mathematics will be very advantageous. And as far as I know, most students who take the postgraduate entrance examination for accounting have turned to advanced mathematics. I hope it helps you.