University Catalogues

Accounting Major (B.S.)

The Accounting curriculum at Bentley enables students to develop an understanding of accounting principles and their application to management situations. Accounting majors at Bentley focus on auditing, cost accounting, tax, financial accounting, and the use of information technology in accounting functions. All Accounting majors acquire a core technical knowledge, including training in computer applications, so that they may understand the design, implementation, and review of a fully automated accounting system. An internship, offered to qualified students, provides a way for high-achieving students to gain valuable work experience, which in turn can lead to greater job opportunities.

For further information about degree requirement policies and guidelines, see the Degree Requirements page.

Major Requirements

Major Courses (27 Credits)

Course Title Credits
Required Courses
AC 201Preparing and Interpreting Financial Statements 3
AC 215Performance Measurement3
AC 310Cost Management3
AC 311Financial Accounting and Reporting I3
AC 312Financial Accounting and Reporting II3
AC 340Accounting Information Systems3
AC 350Federal Taxation3
AC 470Financial Statement Auditing3
or AC 472 Internal Auditing
In addition, students select one AC elective in consultation with their faculty advisor. This can be any AC course not otherwise required.3
Total Credits27

The Business Environment (6 Credits)

Course Title Credits
CS 305Business Processes and Systems3
MG 300Strategic Management3
Total Credits6

General Degree Requirements

Foundations for Success (15 Credits)

Course Title Credits
FDS 100Falcon Discovery Seminar3
Communications and Writing
Select one from:
EMS 101Critical Reading and Writing3
or EMS 101L Critical Reading and Writing with Lab
or EMS 102 Critical Reading and Writing for ESOL
or EMS 102L Critical Reading and Writing for ESOL with Lab
And one from:
EMS 104Multimodal Communication3
or EMS 105 Multimodal Communication for ESOL
Information Technology
CS 100Solving Business Problems with Information Technology 3
Mathematical Sciences
Select one from:
MA 105Mathematical Foundations for Business3
or MA 105L Mathematical Foundations for Business with Lab
or MA 107 Applied Calculus for Business
or MA 107L Applied Calculus for Business with Lab
or MA 131 Calculus I
or MA 131L Calculus I with Lab
Total Credits15

Context and Perspectives (18 Credits)

Course Title Credits
Students must take six courses, one in each category of Context and Perspectives:
Total Credits18

Business Dynamics/Business Administration Minor (18 Credits)

Course Title Credits
All courses are required:
AC 115Introduction to Financial Reporting and Analysis3
EC 111Principles of Microeconomics3
FI 118Introduction to Finance3
LA 100Business Law3
MG 116Human Dynamics in Organizations3
ST 113Business Statistics3
Total Credits18

Communication Intensive

All students are required to take a three-credit course designated as a Communication Intensive. This requirement can be met within a variety of course subjects in both Arts & Sciences and Business. Communication Intensive courses are designated with a "CI" in the course schedule. Transfer students with a minimum of 30 credits will be waived from the Communication Intensive requirement.

Please note that certain majors have an additional three-credit Communication Intensive built into their major requirements, separate from the general CI requirement.

Additional Requirements

Arts and Sciences Electives (15 Credits)

Course Title Credits
Select five Arts & Sciences elective courses15
Total Credits15

Unrestricted Electives (21 Credits)

Course Title Credits
Select seven elective courses21
Total Credits21

Total: 120 Credits

A NOTE ON CPA (CERTIFIED PUBLIC ACCOUNTANT) REQUIREMENTS

While the CPA requirements in Massachusetts are likely representative of many licensing jurisdictions, students planning to take the CPA exam need to be aware of the specific educational requirements of the jurisdiction in which they intend to sit for the exam. Visit the National Association of State Boards of Accountancy website for the specific requirements in every state in the U.S. The state of Massachusetts requires 120 hours (21 in specific areas of accounting) of education and a conferred bachelor's degree in order to take the CPA exam. The courses required for the Bentley accounting degree satisfy the requirements to take the CPA exam in Massachusetts.

The requirements for the undergraduate degree in accounting do not satisfy all requirements for CPA licensure. Among other requirements, an individual must complete a total of 150 hours (30 in specific areas of accounting) of education, in addition to passing the exam, to become a licensed CPA. Students interested in CPA preparation should consult a faculty accounting advisor.