All of those things comprise "entry level" to me. Maybe we have differnent concepts of what an "entry level" job is. To me, entry level == first job. The candidate has been a student but never a professional. They won't have practical skills or much knowledge of industry practices.
I'm not an accountant but I did do a business minor and I don't see this being much different for new accountant hires vs. new developer hires.
I'm not an accountant but I did do a business minor and I don't see this being much different for new accountant hires vs. new developer hires.