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 Rotman 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.

This is a limited enrolment program. Students must have completed 4.0 credits and meet the requirements listed below to enrol.

For students admitted to the Rotman Commerce admission category in Year 1:

Special Requirement

  • Students are admitted to Year 1 of the Faculty of Arts and Science in the Rotman Commerce admission category with an “admission guarantee.” Students admitted with the guarantee are invited to enroll in the program after first year, provided that the course and grade requirements below (i.e., Guaranteed Admission requirements) are met.
  • 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.

Completed courses (with minimum grades)
The following courses with the stated minimum grades are required:


  • 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 their guarantee in order to attain the minimum marks).
  • Note that none of the required courses may be completed using the CR/NCR option.

For students NOT admitted to the Year 1 Rotman Commerce admission category:

Special Requirement

  • Students must complete the Rotman Commerce Supplemental Application in late April or May of each year.
  • All course admission requirements must be completed by May 1 to be eligible.
  • For information regarding admission to the program, contact Rotman Commerce at

Minimum Course Grades and Minimum Grade Average
A limited number of spaces in Rotman Commerce are available to Arts & Science students who were not admitted to first year with the Admission Guarantee.

Minimum grades in each listed course, combined with a minimum grade average in required courses, is needed for entry. The following courses with the stated minimum grades are required:

Admission will be based on marks and the Rotman Commerce Supplemental Application. Admission to Rotman Commerce is competitive. Meeting the minimum academic requirements does not guarantee admission to the program. An average of at least 73% in the prerequisite courses is needed for admission consideration and preference will be given to students whose marks are the result of a single attempt in each course.


  • For Arts and Science students admitted to Rotman Commerce, MGT100H1 will be considered equivalent to RSM100H1.

(15.5 credits)

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, RSM323H1, RSM324H1, RSM326H1, RSM332H1, RSM333H1, RSM392H1

8. Any 0.5 credit in 300+ ECO

9. RSM420H1, RSM422H1, RSM424H1, RSM426H1

*The combination of ( STA220H1, STA255H1) is considered equivalent to ECO220Y1 for the purposes of completing Rotman Commerce program requirements only. It is not considered equivalent by the Department of Economics. Therefore ( STA220H1, STA255H1) will not count towards an ECO major nor will it count as a pre-requisite for 300+ level ECO courses where ECO220Y1 is required. Please consult the Rotman Commerce Program office if you are considering taking ( STA220H1, STA255H1) to complete your requirements.


  • Students may enrol in only one Rotman Commerce Specialist.
  • Students must take a minimum of 8.0 credits in RSM and 8.0 credits in non-RSM courses to complete their Specialist requirements. MGT100H1 is considered equivalent to RSM100H1 and counts as 0.5 credit in RSM courses towards this requirement.
  • The CR/NCR option cannot be used for any program completion requirements, including focus requirements and the 8.0 RSM credit requirement. Students may request to use the CR/NCR option for any RSM courses they take beyond their program requirements. Requests will be considered on a case-by-case basis and require the approval of the Director, Rotman Commerce. Students may contact the Rotman Commerce Program office to make a request.