Accounting Specialist (BCom) - ASSPE2676

Rotman Commerce at the University of Toronto offers an innovative curriculum combining studies in management, economics, and the liberal arts for an enriched professional undergraduate experience. The program explores the role of commerce in modern society while developing skill and confidence in analysis, effective communication, and decision making. The Rotman Commerce program offers a Bachelor of Commerce (BCom) degree in three different specialist programs, Finance & Economics, Accounting, and Management.

All programs within the Bachelor of Commerce degree build on a common foundation of business and liberal arts courses. Rotman Commerce students specialize in one of three programs: Accounting, Finance and Economics, or Management. Each program combines courses in management and applied economics with a variety of advanced courses in the liberal arts and sciences. The balance assures graduates of a solid understanding of business and modern society along with a command of critical skills in decision-making and organizational leadership.

Rotman Commerce graduates frequently become economists, accountants, actuaries, financial analysts, marketing analysts, managers of firms and government, or proprietors of small businesses. Some commerce students elect to undertake post-graduate studies in the form of further university education: law schools and MBA programs have been particularly favoured destinations of recent graduates.

Enrolment Requirements: 

In order to be admitted into the Rotman Commerce POSt, students are first admitted to Y1 of the Faculty of Arts and Science in the Rotman Commerce stream with an “admission guarantee.” Students admitted with the guarantee are invited to enroll in the program after first-year, provided that the following academic requirements are met:

  • Complete RSM100H1 Introduction to Management with a mark of at least 67%
  • Complete ECO101H1 Principles of Microeconomics and ECO102H1 Principles of Macroeconomics with a mark of at least 63% in each
  • Complete MAT133Y1 Calculus and Linear Algebra for Commerce with a mark of at least 63% (C)
  • Complete a minimum of 4.0 full-course equivalents (i.e. 1 FCE beyond the three required courses)

These requirements must be met within one calendar year of the student's enrolment in Arts & Science. For students beginning their studies in September, the requirements must be satisfied no later than the end of the following Summer Session.

Students may repeat any of the required courses once, in order to attain the requisite mark. The repeated course(s) must be completed within the calendar year (as per the terms of the "guarantee"); as such, the repeated course(s) must be taken during either the Winter or Summer Session of first-year (i.e. a student may not extend the terms of her/his guarantee in order to attain the minimum marks).

Failure to meet any of these requirements, or failure to complete all the required courses within the calendar year (assuming full-time studies), will result in losing the admission guarantee. Note that none of the required courses may be completed using the CR/NCR option.

A small number of students are accepted as transfer from other Arts & Science streams in a competitive process after completing similar requirements.

Completion Requirements: 

(16.0 full courses or their equivalent)

First Year:

1. ( ECO101H1, ECO102H1), RSM100H1/​ MGT100H1

2. MAT133Y1/​( MAT135H1, MAT136H1)/ MAT137Y1/​ MAT157Y1

3. Students are strongly encouraged to take RSM219H1, RSM230H1 and RSM250H1 in their first year of study

4. Students are encouraged to take one course towards the Breadth Requirement in their first year of study

Higher Years:

5. ECO204Y1/​ ECO206Y1; ECO220Y1/​ ECO227Y1/​( STA220H1, STA255H1)*/( STA237H1, STA238H1)/( STA257H1, STA261H1)

6. RSM219H1, RSM220H1, RSM221H1, RSM222H1, RSM225H1, RSM230H1, RSM250H1, RSM260H1, RSM270H1

7. RSM320H1, RSM321H1, RSM322H1, RSM323H1, RSM324H1, RSM332H1, RSM333H1, RSM392H1

8. Any 0.5 FCE in 300+ ECO

9. RSM422H1, RSM423H1, RSM424H1, RSM426H1, RSM427H1


  • For students who began their Year 2 studies of Rotman Commerce in Fall 2019 and after: STA220H1 and STA255H1 are considered equivalent to ECO220Y1 for the purposes of completing Rotman Commerce program requirements only. They are not considered equivalent by the Economics department. Therefore STA220H1 and STA255H1 will not count towards an ECO minor nor will it count as a pre-req for upper level ECO courses where ECO220Y1 is required. Please consult the Commerce department if you are considering STA220H1 and STA255H1.
  • Students must take a minimum of 8.0 FCE in RSM and 8.0 FCE in non-RSM courses. MGT100H1 is considered equivalent to RSM100H1 and counts as 0.5 FCE in RSM courses towards this requirement. Students may enrol in only one Rotman Commerce Specialist.