Academic Majors

Undergraduates at Smith learn from world-class faculty who deliver a state-of-the-art curriculum based on the needs of the real world. With our Plus 1 program, students have the option to earn their bachelor's and master's degrees in just five years for select majors.

Accounting

When you study Accounting at Smith, you’ll learn from faculty who influence how companies choose to invest in cybersecurity, and network with Smith accounting alumni, who hold more CEO and managing partner positions in public accounting firms than any other university.

The accounting curriculum includes financial planning, budgeting, accounting systems, financial management controls, financial analysis of performance, financial reporting, internal and external auditing, and taxation. It provides an excellent foundation for careers like public accounting, management, forensic accounting, and consulting.

Degree Requirements / 4-Year Plan

Download complete degree requirements and/or a 4-year plan.

New Requirements

Public Accounting (CPA) Track: Effective for students entering UMD in Fall 2024 and later. Students who entered UMD prior to Fall 2024 have the option of adopting these new requirements. The Public Accounting Track is for students who are pursuing careers that require (or recommend) that they sit for the CPA (Certified Public Accounting) exam. Also, Accounting majors who want to keep the CPA career track open as an option should target the Public Accounting track. Please consult your Smith School Academic Advisor if you have questions.

Business and Accounting Advisory Track: Effective for students entering UMD in Fall 2024 and later. Students who entered UMD prior to Fall 2024 have the option of adopting these new requirements. The Business and Accounting Advisory Track is for students who are pursuing careers in business and accounting that do not require the student to be CPA Exam eligible. Please consult your Smith School Academic Advisor if you have questions.

Old Requirements

- (New General Education) Effective for students entering UMD in Spring 2014 and later. Students who entered UMD prior to Spring 2014 have the option of adopting these new requirements. Please consult your Smith School Academic Advisor if you have questions.

- (New General Education) Effective for students entering UMD in Fall 2012 through Fall 2013. Students who entered UMD prior to Fall 2012 have the option of adopting these requirements. External transfer students will be required to complete the new Smith School core requirements (launched in 2011) beginning Fall 2013. Please consult your Smith School Academic Advisor if you have questions.

- (CORE General Education) Effective for students entering UMD in Fall 2011 through Spring 2012. External transfer students will be required to complete the new Smith School core requirements (launched in 2011) beginning Fall 2013.

- (CORE General Education) Effective for students entering UMD in Fall 2007 through Spring 2011.

- (CORE General Education) Effective for students entering UMD in Fall 2005 through Spring 2007.

- (CORE General Education) Effective for students entering UMD from Spring 2003 through Spring 2005

Links to Related Sites

Major Requirements

9 credits

24 credits

18 credits

Suggested 150 Credit Hour Options

Most states, including Maryland, require a minimum of 150 credit hours of college education to fulfill the education requirements to obtain a CPA license. Students can typically complete their Accounting degree and the specific course requirements for the CPA in the minimum 120 credits required to earn the degree. However, if 150 credits are required to fulfill the education requirements to obtain a CPA license, students must complete 30 credits beyond the specific course requirements to be licensed. These additional credits can be completed in several ways, as illustrated below. Please consult the Board of Accountants in the state where you intend to take the exam for their specific requirements because requirements can vary between states. For details on various states' CPA requirements visit www.nasba.org.

Graduate Programs

The Smith School offers several specialty master's degrees including one in accounting. Credits from these programs can apply to the 150 credits required for the CPA, and these programs can further enhance your accounting knowledge and skills or provide you with more depth in another area of business. In addition, accounting majors can pursue +1 Dual Bachelor's/Master's degrees and take up to 10 credits of graduate credit as an undergraduate at undergraduate tuition rates. In addition, some graduate credits can satisfy undergraduate degree requirements. For more details on these programs visit Business Master’s and Plus 1.

In addition, many institutions offer graduate programs for undergraduate accounting students. Consult institutions in your area about the availability of these types of graduate degrees.

Double Majors/Degrees

Accounting majors can select a second major in or outside the Smith School. Any credits required to complete the second major, above the 120 minimum required for a degree, can be applied toward the 150 total credits to obtain a CPA license. Students who accumulate 150 credits while completing both majors are eligible to earn two degrees upon their graduation.

Minors

The Smith School of Business currently offers two minors that are open to Smith School students, Business Analytics and Innovation & Entrepreneurship. Additionally, many minors are offered in other departments across the campus.

Smith Undergraduate Fellows Program

The Smith Undergraduate Fellows program is an innovative concept in undergraduate business education, offering a series of special academic programs—or tracks—that will create small communities of scholars within the larger Smith School community. Each specialized fellows program combines opportunities for action learning and professional development with rigorous in-depth academic coursework focused on cutting-edge issues affecting 21st-century business.

Study Abroad Programs (summer, winter, and/or semester programs)

Studying abroad is a great way to expand your understanding of other business and cultural environments, and to demonstrate an ability to work effectively in foreign environments. In addition to the campus Study Abroad Office, the Center for Global Business offers exchange programs for Smith School students. Visit the links below for more details on all your program options and contact information.