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.
In addition to the specific major requirements described below, students must also complete all designated requirements in Foundations for Success, Contexts & Perspectives in the Arts & Sciences, Business Dynamics, Communication Intensive coursework, and the additional degree requirements for business majors. Details can be found in the Degree Requirements section of the catalogue, including the Overview and the Business Majors tabs.
| Course | Title | Credits |
|---|---|---|
| Required Courses | 27 | |
| AC 201 | Introduction to Financial Information Professions | 3 |
| AC 215 | Performance Measurement | 3 |
| AC 310 | Cost Management | 3 |
| AC 311 | Financial Accounting and Reporting I | 3 |
| AC 312 | Financial Accounting and Reporting II | 3 |
| AC 340 | Accounting Information Systems | 3 |
| AC 350 | Federal Taxation | 3 |
| AC 470 | Financial Statement Auditing | 3 |
| 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 | |
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 accountancy) of education in order to take the CPA exam. The courses required for the accountancy degree satisfy the requirements to take the CPA exam in Massachusetts.
The requirements for the undergraduate degree in accountancy do not satisfy all requirements for CPA licensure. Among other requirements, an individual must complete a total of 150 hours (30 in accountancy) of education, in addition to passing the exam, to become a licensed CPA. Students interested in CPA preparation should consult a faculty accounting advisor.