Accounting, in a limited sense, is the analysis, classification and
recording of financial events and the reporting of the results of such events
for the organization. In a broader sense, accounting consists of all financial
systems for planning, controlling and appraising performance of an
organization. Among its many facets, accounting includes: financial planning,
budgeting, accounting systems, financial management controls, financial analysis
of performance, financial reporting, internal and external auditing, and
The accounting curriculum provides an educational foundation for careers in
public accounting, management - whether in private business organizations,
government or nonprofit agencies - or consulting.
120 credits are required to complete a degree in Accounting; however,
students seeking to become a Certified Public Accountant (CPA) must meet the
certification requirements for the state in which they wish to practice. Most
states, including Maryland, require a minimum of 150 credit hours of college
education to fulfill the education requirements to obtain a CPA license.
However, many of these states, including Maryland, will allow applicants to take
the CPA exam prior to earning 150 credits if they have accumulated 120 credits,
earned a degree, and meet specified education requirements. In addition, do not assume the
course and credit requirements for the accounting major are sufficient for all
states. For details on various states' CPA requirements visit
See below for suggestions for completing 150
Please note: The Public Accounting (CPA) Track is the only major track
available in Accounting at this time.
Download complete degree requirements and/or a 4 year plan.
New Requirements - Effective for students entering UM in
Fall 2012 and later. Students who entered UM prior to Fall 2012 have the option
of adopting these new 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
- Effective for students entering UM 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.
- Effective for students entering UM in Fall 2007 through Spring 2011.
- Effective for students entering UM in Fall 2005 through
- Effective for students entering UM from Spring 2003 through
Links to Related Sites
NOTE: To fulfill the requirements for the CPA exam, contact the Board
of Accountants in the state where you intend to take the exam. Do not assume
requirements for the accounting major are sufficient in all states.
For details on various states' CPA requirements visit
NOTE: All applicants who wish to take the CPA exam in the state of
Maryland must complete 150 credit hours. To view the state of Maryland's
CPA requirements visit
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 be sure to 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
The Smith School offers a Master of Science in Business: Accounting Program
with a focus on Internal Auditing. For more details on this program visit
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.
Accounting majors can select a second major in or outside of 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.
To declare a second Smith School major, Smith School students must have the
following courses completed: MATH 220 or 140, BMGT 230 or 231, ECON 200 & 201,
BMGT 220 & 221. Students should declare a second major as early as possible in
their academic career, but in no case later than one full academic year before
their expected date of graduation in their primary major.
To view a listing of the Smith School's majors and their requirements,
click here. To obtain information on
majors outside of the Smith School visit
www.uga.umd.edu/admissions/academics/majors.asp or the online undergraduate catalog at
The Smith School of Business does not offer any minors. However, many minors
are offered in other departments across the campus. To see a complete list and
to learn more about these opportunities visit
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—which 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. For more details on this
program click here.
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
Abroad Office, the Office of Global Programs offers exchange programs for Smith School students.
Visit the links below for more details on all your program options and for