In this paper, characteristics and types of vehicle accidents involving buses that differ from common passenger cars are analyzed. When heavy vehicles are involved in collision accidents, the external impulse conveyed through bus tire from road surface cannot be ignored, so the conventional rigid-body impact model cannot be applied. As a solution, an analysis model which directly considers the tire impulse or considers the bus as moving barrier has been proposed. Also, as there are many instances in which the location of contact point or coefficients related to rotational motion cannot be estimated, utilization of point-mass collision model has been sought. By applying the proposed analysis model to an actual accident case and comparing with the result of the conventional analysis which does not consider the tire impulse, it is shown that the velocity of bus and other values close to the actual amount can be obtained.