Download complete degree requirements and/or a 4-year plan.
New 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.
Old Requirements
- (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
Economics Requirement:
One of the following courses:
ECON305, 306, 330 (formerly 430), 340 (formerly 440) |
3 credits |
Total |
3 credits |
Major Requirements:
BMGT310 - Intermediate Accounting I |
3 credits |
BMGT311 - Intermediate Accounting II |
3 credits |
BMGT321 - Managerial Accounting |
3 credits |
BMGT326 - Accounting Systems |
3 credits |
Total |
12 credits |
In addition to the 12 credits of Accounting major requirements listed above, Accounting majors must complete 12 credits in one of the tracks listed below. |
Public Accounting Track (Certified Public Accounting Track) |
BMGT323* Taxation of Individuals (3 credits) |
BMGT411* Ethics and Professionalism in Accounting (3 credits) |
BMGT422* Auditing Theory and Practice (3 credits) |
Plus one of the following courses (3 credits): |
BMGT410 Government Accounting
BMGT417 Taxation of Corporations, Partnerships & Estates
BMGT423 Fraud Examination
BMGT424 Advanced Accounting
BMGT427 Advanced Auditing Theory and Practice
BMGT428 Special Topics in Accounting |
*NOTE: Course required for the CPA exam in the State of Maryland. |
Management Accounting/Consulting Track (NOTE: This track is currently not available) |
BMGT426 - Advanced Managerial Accounting (3 credits) |
Plus three of the following courses (9 credits): |
BMGT305 Survey of Business Information Systems and Technology
BMGT323 Taxation of Individuals
BMGT332 Operations Research For Management Decisions
BMGT385 Production Management
BMGT402 Database Systems
BMGT403 Systems Analysis and Design
BMGT410 Government Accounting
BMGT411 Ethics and Professionalism in Accounting
BMGT417 Taxation of Corporations, Partnerships & Estates
BMGT423 Fraud Examination
BMGT424 Advanced Accounting
BMGT428 Special Topics in Accounting
BMGT430 Linear Statistical Models in Business
BMGT434 Introduction to Optimization Theory
BMGT440 Financial Management
BMGT 446 International Finance |
Total |
24 credits |
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 www.nasba.org.
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 www.dllr.state.md.us/license/cpa.
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 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 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 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.
Obtain information on majors outside of the Smith School.
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—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.
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 Education 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 for contact information.