Undergraduate Catalogue
Accountancy Major
Bentley is known for preparing men and women for accounting careers in the public, not-for-profit, governmental and private sectors. Accountancy remains a popular major among Bentley undergraduates, as opportunities for well-paid entry-level positions and rapid advancement remain very high. The accountancy program prepares students for diverse careers in public accounting firms, corporations, small businesses, nonprofit organizations and government. It also enhances students’ appreciation of the ethical aspects and global complexities of accounting and business decisions. Since the accounting function is critical to all aspects of business, graduates often get to work with top management early in their careers.
The accountancy curriculum at Bentley emphasizes an understanding of underlying principles of accounting and their application to management situations. Building on the foundation of the General Education and Business Core requirements, Accountancy majors at Bentley can structure their curriculum to focus on external auditing, cost accounting, law and tax issues, financial accounting, internal auditing or the use of information technology in accounting functions. Regardless of the emphasis chosen, all accountancy majors acquire a core of 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 top students, provides a way for high academic achievers to gain valuable work experience, which in turn can lead to greater job opportunities.
Students planning to take the CPA exam need to be aware of the educational requirements of the state in which they intend to “sit” for the exam. For example, the state of Massachusetts now requires 120 hours of education in order to sit for the CPA exam. An individual who has passed the exam must also complete 150 hours of education to become a CPA. Bentley offers students a choice of several programs that may fulfill the educational requirements to sit for the exam and to subsequently complete the 150-hour rule required to be a CPA, including:
- Four-year undergraduate accounting degree. This degree qualifies an individual to "sit" for the CPA exam.
- Five-year programs leading to both an undergraduate degree and a master's degree such as the BS/MSA.
- Post-baccalaureate or graduate certificates that can be combined with a BS.
Students interested in sitting for the CPA exam should consult their accountancy adviser.
Required Courses
AC 310 Cost Management
AC 311 Financial Accounting and Reporting I
AC 312 Financial Accounting and Reporting II
AC 340 Accounting Information Systems
AC 350 Federal Taxation
AC 412 Advanced Accounting
AC 470 Financial Statement Auditing*
One additional 300- or 400-level accountancy elective in consultation with an accountancy faculty adviser.
.*AC 372 Internal Auditing can be taken in place of AC 470.
