BS vs baccalaureate

BS and baccalaureate both are nouns.

Word	Noun	Adjective	Verb	Adverb
BS	Yes	No	No	No
baccalaureate	Yes	No	No	No

As nouns, baccalaureate is a hypernym of BS; that is, baccalaureate is a word with a broader meaning than BS:

BS: a bachelor's degree in science
baccalaureate: an academic degree conferred on someone who has successfully completed undergraduate studies

Other hypernyms of BS include bachelor's degree.

BS (noun)	baccalaureate (noun)
a bachelor's degree in science	an academic degree conferred on someone who has successfully completed undergraduate studies
	a farewell sermon to a graduating class at their commencement ceremonies