49 courses with the subject AC, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
AC 115Introduction to Financial Reporting and Analysis3
Pre-Req: At least 12 completed credits This course introduces students to the concepts of financial accounting as a tool for effective business decision making. Designed for students with no prior knowledge of accounting, this course explains the purpose, meaning, interpretation and use of financial accounting data. Emphasis is placed on evaluating accounting transactions and their impact on the major financial statements. Typically Offered: Fall and Spring
AC 201Preparing and Interpreting Financial Statements3
Pre-Req: AC 115 In this course, students will learn how to construct and interpret basic financial statements using a combination of cases and examples from the popular press. The material covered in this course will be essential for students who wish to pursue careers in accounting, financial analysis, investment banking, consulting, and general management as well as for students who want to manage their own businesses. Typically Offered: Fall and Spring
Pre-Req: AC 115 and (Pre or Co-Req: EMS 104 or EMS 105) This course is designed to introduce students to the basics of measuring and reporting on the performance of business organizations. Incorporating current technology, it covers how to collect, analyze, and present performance data to achieve organizational objectives and support ethical and informed decision making. The course presents principles of managerial accounting and examines both financial and non-financial metrics. Typically Offered: Fall and Spring
Pre-Req: AC 115, FI 118, and 21 completed credits This course exposes students to Information Security topics as related to the accounting profession. We will highlight the NIST cybersecurity framework for understanding accounting’s role in enhancing information security and responsibilities for reporting and responding to information security issues. Students will analyze cases, work with information security data, and discuss how information security is an integral part of all business functions. Additionally, we will investigate various contemporary information security issues facing business and society and the impacts on the accounting profession. Typically Offered: Fall and Spring
Pre-Req: Starting before Fall 2025 – AC 215 and AC 201 Starting Fall 2025 or later – AC 120 and AC 201 and AC 215 This course introduces the concepts of cost management and strategic cost management. Here, the curriculum presents comprehensive coverage of principles involved in the determination of the cost of products as well as services. Further, the course covers operational budgeting, standard costing, activity-based costing, responsibility accounting, and strategic performance topics as tools for management planning and control. This includes emphasizing analysis, interpretation and presentation of information for management decision-making purposes, especially those decisions as they relate to cost management. The curriculum also integrates current technological tools into the coursework. Typically Offered: Fall and Spring
Pre-Req: Students starting before Fall 2025 - AC 201 Students starting Fall 2025 or later - AC 120 and AC 201 The course examines accounting theory and concepts which form the background for external financial reporting. It addresses the U.S. Generally Accepted Accounting Principles (GAAP) related to the preparation of financial statements, with particular emphasis on asset valuations, their relationship to income determination, and current liabilities and bonds. The course addresses skills to record and report the impact of transactions and events in compliance with GAAP, identify financial reporting and measurement alternatives, and determine their effects on financial statements, and apply professional accounting literature to determine the applicable GAAP in a real-world context. Typically Offered: Fall and Spring 2026-2027-Undergraduate 179
Pre-Req: AC 311 The course examines accounting theory and concepts which form the background for external financial reporting. It examines the Generally Accepted Accounting Principles (GAAP) related to the preparation of financial statements, with particular emphasis on the liabilities and equity side of the balance sheet. Topics covered include, leases, stockholders’ equity, earnings per share, accounting for income taxes, and accounting changes. Typically Offered: Fall and Spring
Pre-Req: Starting before Fall 2025 - AC 201 and AC 215 Starting Fall 2025 or later - AC 120 and AC 201 and AC 215 Fraud Examination introduces concepts and techniques useful for accountants, managers, business owners and criminal investigators. The course covers many types of financial fraud, including asset misappropriation, money laundering, mail fraud, securities fraud, electronic fraud, corruption, fraudulent financial statements (management fraud), and tax fraud. The nature of fraud, who commits fraud, the fraud triangle, fraud detection, fraud prevention, fraud against organizations, fraud investigation (theft, concealment and conversion), interviewing and resolution of various types of fraud are examined. Guest speakers, handouts, articles and videos will be used to enhance the real- world nature of the course. Typically Offered: Fall and Spring
Pre-req: Starting before Fall 2025 - AC 215 Starting Fall 2025 or later - AC 120 and AC 215 Prepares students to be effective users, evaluators, designers and auditors of accounting information systems (AIS). Examines several typical business processes, such as order entry/sales, billing/accounts receivable/cash receipts and purchasing/accounts payable/cash disbursements and their associated AIS. Major themes throughout the course include oral and written communication, objectives and procedures of internal control, typical business documents and reports, proper system documentation through flowcharts and other techniques, systems analysis and design methodologies and assessment of information processing in support of operational and strategic objectives in the context of rapidly changing technological advances. Hands-on experience with the process, risk, and control implications of enterprise systems coupled with an in-depth field-based business process analysis gives students exposure to state-of-the-art AIS. Typically Offered: Fall and Spring
Pre-Req: AC 201 Gives a broad training in federal income tax law and Treasury Department regulations. Introduces a broad range of tax philosophy, tax concepts and types of taxpayers. Emphasizes the role of taxation in a business decision-making environment for all types of entities. Introduces basic skills of tax planning and tax research. Typically Offered: Fall and Spring
Pre-Req: AC 312 Provides an overview of the unique accounting problems and issues posed by an international business environment. Examines the causes of international accounting diversity and its implications for financial analysis. Presents the external financial reporting and management control systems issues faced by multinational enterprises.
Pre-Req/Co-Req: AC 312 This course presents the theory and concepts regarding specialized topics in financial accounting. It examines business combinations, with emphasis on consolidated financial statements and elimination of inter- company transactions. Topics covered also include accounting for foreign operations, and financial reporting for partnerships, governmental and not-for-profit entities. Typically Offered: Every two or more years
Pre-Req: AC 201, 2 major courses in accounting, and instructor permission Involves each student in an internship of a minimum of 200 hours over 8-14 weeks duration in the spring semester of the junior year, the summer following junior year, or the fall of senior year. Provides the interning student with a valuable experiential learning opportunity. Includes on-the-job training in either public, corporate or government accounting. Requires the student to work closely with a faculty advisor to develop a term paper and a work summary on the internship experience. Typically Offered: Fall and Spring
Pre-Req: AC 340 Develops an integrating framework to illustrate the evolving role of current and emerging information technologies in supporting accounting and business activities. Students explore several current issues, including data and knowledge management, using contemporary tools to capture, store, retrieve and analyze data; the design and control of complex information systems, such as a networked interorganizational system; and an overview of assurance services. A group project showing the integration of all the major business processes in a typical business provides a capstone experience. Typically Offered: Spring
Pre-Req: AC 350 Examines tax topics for corporations, partnerships and proprietorships at a more complex level. Focuses on a life-cycle approach for each of the entities. Includes, at a basic level, topics of estate and gift tax and tax-exempt entities. Reinforces tax research and tax planning skills. Typically Offered: Every two or more years
Pre-Req: Starting before Fall 2025 - AC 310 and AC 311 Starting Fall 2025 or later - AC 215 and AC 311 Modern business professionals need to evaluate the effectiveness of business strategy, which is reliant on the way companies manage their internal processes and external opportunities to accomplish strategic objectives. Students will develop the necessary business analysis skills and be given the opportunity to apply them to business situations in this course. Typically Offered: Fall and Spring
Pre-Req: AC 311 and AC 340 Develops an understanding and appreciation of the philosophy of the audit process and its practice. Presents the preparation of audit working papers supporting an examination of the records and procedures of an enterprise. Covers the report and opinion of the auditor to management, stockholders and others. Discusses internal auditing procedures as opposed to those performed by the independent public accountant. Considers the ethical and legal responsibilities of the auditor. Includes an introduction to operational auditing as a tool to increase the efficiency and effectiveness of a firm's accounting system. Typically Offered: Fall and Spring
Pre-Req: AC 340 Introduces the duties and responsibilities of the internal auditor and the role of internal auditing in organizations. Introduces professional standards and presents readings, case studies, and other opportunities for students to learn the steps required to plan, conduct, and report on common internal audit activities. Additional topics include application of appropriate information technology tools as part of the audit process, and definition of the role of the internal auditor in fraud prevention. Provides a foundation to begin preparation for the Certified Internal Auditor exam. Typically Offered: Fall and Spring
This course is a one-credit field-based educational experience for Bentley students with the opportunity to (1) observe management practices in the accounting area, (2) apply hands-on accounting practices and procedures learned in classes, (3) develop professional skills, (4) test aptitude and personal preferences for various career directions, and (5) establish a basis for future professional employment. This Internship option is available to Bentley graduate students. Students must work a minimum of 15 hours per week for a minimum of 10 weeks at an organization and position suitable for the individual student's field learning experience and complete specific requirements during their internship. A student is limited to doing one such one-credit internship before degree completion. Typically Offered: As needed
Pre-Req: GR 524 or AC 201 This course includes the foundations of financial accounting at the professional level. It examines the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination utilizing the U.S. Generally Accepted Accounting Principles (GAAP). This course, in part, covers the financial accounting standards, financial statements, revenue recognition, and various balance sheet accounts, with a focus on the asset section of the balance sheet. Typically Offered: Fall
Pre-Req: AC 611 This course explores advanced topics involving external financial statement reporting and disclosure. It covers such topics as accounting theory and utilizes the U.S. Generally Accepted Accounting Principles (GAAP) to examine reporting of investments, fair value accounting, accounting changes, error analysis and a focus on the liabilities and stockholders’ equity section of the balance sheet. Typically Offered: Spring
Under certain circumstances, students may do the work in one or two courses as a directed study in a one-to-one relationship with a member of the Bentley faculty. Students meet with this faculty advisor periodically and receive guidance and consultation in the subject area of the course. Students should enter into a directed study arrangement with great care and careful planning, as the demands could be greater than a regular classroom environment course. Students must have completed all the required courses prior to entering into a directed study arrangement and may not receive more than six credits in this manner. The fee for a directed study seminar is the same as that for a regular course. Typically Offered: As needed
Affords students the opportunity to enhance self-realization and direction by integrating prior classroom study with experience in professional employment. Each student is required to prepare a research paper addressing a contemporary accounting issue and a paper on the work experience, under the supervision of a faculty advisor. Typically Offered: Fall and Spring
Pre- or Co-Req: AC 612 This course presents the theory and concepts regarding specialized topics in financial accounting. It examines business combinations, with emphasis on consolidated financial statements and elimination of inter-company transactions. Topics covered also include accounting for foreign operations, and financial reporting for partnerships, governmental and not-for-profit entities. Typically Offered: As needed
AC 714Advanced Accounting for Multinational Corporations3
Pre-Req: AC 611 This course focuses on the unique accounting challenges faced by multinational corporations. Key topics include business combinations and consolidations, goodwill impairment, and foreign currency transactions and translations, with a significant emphasis on international accounting standards and global perspectives. Students also explore the differences and connections between US GAAP and IFRS in key areas. Finally, the course addresses complex issues arising from international taxation, including transfer pricing, and the tax implications of cross-border mergers. Typically Offered: Once a year
Pre-req: GR 524; not open to students who have completed AC 220 This course examines cybersecurity concepts and frameworks with a focus on their impact on the accounting profession. Students will analyze threats, vulnerabilities, and risks while exploring disclosure requirements, SOC 2 reporting, and AICPA Trust Services Criteria. Emphasis is placed on developing professional judgment to evaluate and communicate cybersecurity issues in both business and assurance contexts. Typically Offered: Once a year
This course examines typical organizational business processes and the information technology that enables those processes. It reviews qualities of information, including those established by authoritative bodies, to assess the ability of information systems to support the business processes and an organization's management. The course focuses on financial and accounting information systems (AIS) and explores several typical AIS application areas. Issues addressed include the effect of emerging technologies on business processes and their related information systems; control issues pertaining to these systems; and the implications of technology-enabled organizational changes on systems design, implementation and management. Students will be introduced to state-of-the-art tools and techniques for examining business processes and information systems and will engage in a project at a company site. Typically Offered: Fall and Spring
Pre-Req: AC 730 This course, designed for students who will be accountants and information systems professionals, shows how they can help management use information technology to effectively control the execution of business activities, while capturing accurate and complete data about those activities in real time. Students will model, analyze and evaluate accounting information systems that support intra- and inter-organizational business processes as well as management control and decision-making. Students will learn to determine and document user requirements, communicate results, and support decision-making. By analyzing and discussing case studies, students will develop the ability to identify key issues, wrestle with conflicting information, and formulate appropriate and feasible recommendations. The course incorporates large-scale projects to enrich the student's experience with an appreciation for the accounting challenges and opportunities posed by information technology. Typically Offered: Fall and Spring
Pre-Req: AC 611 & Pre-or Co-req AC 730 for MSA students; GR 524 & Pre or Co-req AC 730 for non-MSA. This course is designed to provide a foundation in financial statement auditing. Class sessions cover the economic and social justifications for auditing; the connections between enterprise strategy, business processes, business risks, financial measures, and the audit; the role of internal control in auditing; the technical details of audit planning, testin and reporting; and the social responsibility of the auditor. Investors, analysts and the public face a significant problem in assessing the quality of the financial information that an enterprise reports as it goes about its activities. Arguably, these parties can make better decisions if they can trust the executives and management of the enterprise and if they are reasonably sure that the information they encounter is of high quality. One way to gain both that trust and that assurance is by examining the quality of the information through the process of financial statement auditing. Typically Offered: Fall and Spring
Pre-Req: AC 741 or AC 744 This course is designed to examine the practice of information technology (IT) auditing, including professional standards, application of IT and internal control frameworks, and recognition of current and emerging technology-related risks. Class sessions cover topics such as IT general controls, systems development and implementation, the auditor’s role related to information security, and data extraction and transformation activities. Through readings, case studies, exercises, and discussion, students will learn to plan, conduct, and report on IT audit activities. Additional topics may include introduction to advanced audit software, business continuity planning, and the role of the IT auditor as a management advisor. Provides a foundation for the Certified Information Systems Auditor exam. Typically Offered: Fall and Spring
This course examines the professional standards and attributes required to work in the internal auditing profession. The course emphasizes governance, risk and control practices; as well as core internal audit competencies of communication, collaboration, and critical thinking. Through readings, case studies, and practitioner interaction students will learn to plan and conduct internal audit projects including operational, consulting, and integrated audit engagements; and to report the results of those projects. Additional topics will include application of appropriate information technology as part of the audit process, including exploration of analytical techniques using current software. Provides a foundation for the Certified Internal Auditor exam. Typically Offered: Fall 2026-2027-Graduate 57
Pre-Req: AC 611Not open to students who have taken TX 601 or equivalent The focus of this course is federal taxation of corporate entities. The objective of the course is to explore the basic structure of income taxation. Students will learn detailed tax laws and apply them to a variety of situations. Reading and interpreting the tax laws as well as basic research will be essential. The first application of taxation will be basic tax planning and compliance of corporate taxpayers. The second application is based on detailed knowledge of accounting methods for corporations in order to prepare basic tax provisions and understand their impact on the financial statements as tax expense, deferred taxes and the related footnote disclosures. In addition, students will gain insight into how a typical tax department functions to address the tax reporting cycle from provision to compliance. This course will provide a wide knowledge base for accounting and tax professionals to understand the regulations and requirements surrounding corporate income taxes. Typically Offered: Fall
Pre-Req: AC 750 or TX 601 This course examines the effect of taxation on business decisions. Topics include choice of business entity, valuation of assets and related cost recovery methods, and compensation issues related to equity- holders and employees. The course focuses on a life-cycle approach to various tax entities. Tax planning and tax research will be integrated into all topics. Typically Offered: Every two or more years
Pre-Req: AC 611 and (TX 601 or TX 603) The primary objective of this course is to understand taxation in financial reporting. Students will obtain detailed knowledge of accounting methods and periods and should understand how tax provisions are prepared and reflected in all areas of the financial statements. The course will provide a wide knowledge base for professionals to understand the regulations surrounding accounting for income taxes. This course is intended for students who will work in public accounting, either in an audit or tax role, or as a member of a corporate accounting department that would assist with financial statement preparation. Typically Offered: Spring
Technology has changed the role of the accountant. A heightened awareness of systems, technology, and data analysis is expected of accounting and other business professionals. The proliferation of business data requires accountants to understand the implications for decision-making and tap into these data to provide better insights and improve decision making. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. At the end of this course, students will obtain the skills necessary to translate accounting and business problems into actionable proposals that they can comprehensively present to managers, data scientists, and other users of accounting information. While students will learn to use current data analytics tools, the focus of this class is on concepts, not algorithms or statistical math. Typically Offered: Fall and Spring
Pre- or Co-Req: GR 524, GR 524D, GR 524P, or AC 611 The course exposes students to the environment of financial fraud, with a focus on asset misappropriation and fraud perpetrated against the organization. It explores the prevailing theories of criminal behavior related to white collar crime, as well as the basics of the regulatory, criminal justice and civil justice systems, relevant federal and state statutes and regulations, and common law related to fraud. The course covers fraud prevention, and detection and investigation tools related to asset misappropriation. It also introduces the digital environment of fraud, including identity theft, cyber crimes and Internet forensics. Typically Offered: Fall
Pre-Req: GR 524 or course equivalent. This course focuses on complex frauds (including financial statement fraud, tax fraud and money laundering), and on non-fraud forensic accounting engagements (including cases of patent infringement, commercial damages and anti-trust). It covers related investigation methods and legal issues, valuation models, reporting and communicating findings, testifying as an expert witness, and other litigation advisory services. Typically Offered: Spring
Pre-req: MA 705, or ST625, or AC 770, or AC 799A It is recommended to take CS 605 or AC 731 This course is designed to provide a culminating experience combining accounting, technology and analytical methods. Students will apply skills acquired in prior courses to large, complex financial data sets resulting in a significant semester-long project. Student teams will address real world accounting. audit and/or tax problems using sophisticated analysis tools to collect, clean and analyze large sets of data, and present project results using appropriate visualization tools and reports. Typically Offered: Spring
AC 793Professional Judgment, Ethics and Decision Making3
Pre-Req: GR 524 (Accounting for Decision Making) or 3 credits of introductor accounting at the undergraduate level This course combines three essential topics: communications for accountants, professional ethics, and applying professional judgment in accounting and auditing. This course will introduce students to various frameworks for ethical decision making and illustrate the application of those frameworks to current issues in accounting and auditing as well as exposing students to judgment and decision making in the accounting profession. Typically Offered: Fall and Spring
Pre-Req: Varies by topic Experimental courses explore curriculum development, with specific content intended for evolution into a permanent course. Students may repeat experimental courses with a different title or topic for credit. Typically Offered: As needed Bentley Global Experience (BGX)
