ב said to be the same as ب
The letter normally renders /b/ sound, except in some names and loanwords where it can also render /p/, often Arabized as /b/, as in بَرْسِيلْ (Persil). For /p/, it may be used interchangeably with the Persian letter پ - pe (with 3 dots) in this case.
Baa is the first letter of the Quran.