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9.1 Queen's Option
Before graduating from the Commerce Program, students may complete a package of related courses from the Faculty of Arts and Science called the "Queen's Option." This package consists of:
- 12.0 related units from the Faculty of Arts and Science
- At least 6.0 units must be at the 200 level or above (in other words, the package consists of a maximum of 6.0 units at the 100-level)
Normally, the courses used towards the Queen's Option will contain the same prefix (e.g. PSYC). However, where a department in the Faculty of Arts and Science has approved a substantial relationship between courses, related courses may contain different prefixes but meet the requirements for the Queen's Option. To determine whether such a relationship has been established, consult the departmental chapter of the Arts and Science calendar. The department may list "credit for courses in other departments" or may include courses with different prefixes in their list of courses of instruction. In either case, the courses listed are approved as part of a Queen's Option in that area.
A Queen's Option in Economics may only include courses with the prefix "ECON" and it cannot include COMM 171 Principles of Economics for Business or COMM 172 Managerial Economics.
Up to 6.0 AP or IB units may be applied toward the Queen's Option package where specific credit has been granted by Queen's University.
Completion of the Queen's Option does not appear on the official student record, but students may wish to refer to this achievement on their CV or resume.
9.2 Certificate in Social Impact
Students who earn the Certificate in Social Impact will develop an in-depth understanding of leading edge thinking and practices in social impact and graduate with a Certificate in Social Impact in addition to their degree.
To earn a Certificate in Social Impact in addition to a Bachelor of Commerce degree, students must complete the following components:
- Achieve a minimum grade in the mandatory social impact related program course.
- Complete the required number of elective courses from the approved list of "Social Impact" themed courses. Students may take relevant courses when on international exchange with the approval of the International Exchange Advisor. Students may request the review of additional courses not on the approved list.
- Engage in a meaningful experiential learning activity that can result in significant contributions and added value to the operation of a registered charity, non-profit, social enterprise, or a for profit organization
- Students complete a Final Reflection Assignment, written or in video format, that brings together the theoretical components of social impact, your key learnings from the experiential endeavor, and any personal discoveries gained throughout the program
- For more information, see the Centre for Entrepreneurship, Innovation & Social Impact.
9.3 Dual Degree and Second Degree
Bachelor of Commerce students may be admitted to complete a secondary undergraduate degree within the Faculty of Arts and Science. There are two options to do this:
- Dual Degree (Concurrent): A Dual Degree is completed concurrently while the student is registered in the BCom degree
- Second Degree Program (Consecutive): The Second Degree is completed consecutively after completion of the BCom degree.
For more information on the Dual Degree/Second Degree, please visit the Faculty of Arts and Science website.
9.3.1 Academic Requirements
For students enrolled in a Dual Degree or Second Degree program, courses must be registered under the appropriate program and proper fees paid. Fees are based on the degree program to which the course is registered, not the type of course.
Students registered in multiple programs are advised not to rely on the SOLUS audit alone, but to regularly meet with their Academic Advisors to ensure their courses are properly registered.
Students should also consult regularly with Academic Advisors to ensure the requirements of both degrees are met.
9.3.2 Change of Course Registration
Students may not transfer completed courses from one degree to another.
Dual Degree students must contact a Commerce Academic Advisor to move any in-progress course from one degree to another if the course is not registered under the correct degree.
9.4 BCom/JD (Faculty of Law) Double Degree
The six-year combined BCom/JD program reduces completion time by one year for undergraduate students admitted to the Bachelor of Commerce degree program at Queen’s. Students entering the third-year of the Queen’s BCom program are eligible to apply through an internal application process at Queen’s.
9.4.1 Academic Regulations
Please note the following policies that apply to students in the BCom/JD Combined Program:
- The final 9.0 units taken in the fifth year of the program must be Commerce, and must be completed at Queen’s. They may not be transferred from another post‐secondary institution. The 9.0 units may include up to 6.0 units of independent study courses.
- There are one‐way exclusions for COMM 381 Business Law I and COMM 382 Business Law II – these courses may be taken before beginning the combined degree program, but not when students return in the fifth year.
- If a student exceeds the maximum 36.0 units of non-Commerce units that can be registered under the Bachelor of Commerce (including any International Baccalaureate (IB), Advanced Placement (AP), or CEGEP credits earned in high school and the 21.0 units of Law accepted in lieu of Arts and Science), those additional units will not count toward the degree requirements for either the BCom or the JD degrees.
9.5 Smith BCom Double Degree Programs
Students in the Smith Commerce program will have the opportunity to take part in this uniquely enriching learning experience that enables students to split their studies between Smith’s campus in Kingston, Canada, and at one of our international double degree partner schools. The highly prestigious schools include: Peking University in Beijing, China, ESSEC Business School in Cergy-Paris, France and WU Vienna School of Economics and Business in Vienna, Austria.
Commerce students entering the second year of their program will be eligible to apply. Admission to the double degree program is based on academic requirements established by Smith Commerce and the partner school. Those who satisfy the academic requirements must successfully complete all application components to be considered for admission into the double degree program.
More information about the Smith BCom Double Degree can be found on the Queen's website.
For general questions, please contact bcomglobal@queensu.ca.
9.6 Chartered Professional Accounting (CPA) Requirements
Smith offers two areas of focus that prepare students for careers in professional accounting: public accounting practice and performance management. Public accounting practice prepares a student for working in a public accounting firm environment and is the traditional path towards becoming a licensed public accountant. The performance management focus prepares a student to take a job in an industry (e.g. banking, oil and gas, etc.) or the non-public accounting areas of public accounting firms. Students in both streams can become professional accountants but those enrolled in the performance management stream are not eligible to become licensed public accountants without additional educational requirements.
For information on additional requirements to become a CPA, see Graduate Diploma in Accounting and Chartered Professional Accountants Canada.
Courses for preparation to enter professional accounting program:
Public Accounting Practice Focus
| Code | Title | Units |
|---|---|---|
| Financial Accounting | ||
| COMM 111 | Introduction To Financial Accounting 1 | 3.00 |
| COMM 311 | Fin Acctng Pract Prin & Concep | 3.00 |
| COMM 313 | Financial Accounting II | 3.00 |
| COMM 417 | Business Combinations Accounting | 3.00 |
| Management Accounting | ||
| COMM 112 | Introduction To Management Accounting 1 | 3.00 |
| COMM 312 | Intermed Management Accounting | 3.00 |
| COMM 414 | Management Control | 3.00 |
| Assurance | ||
| COMM 317 | Auditing | 3.00 |
| Taxation | ||
| COMM 319 | Income Taxation | 3.00 |
| Statistics | ||
| COMM 162 | Managerial Statistics 1 | 3.00 |
| Information Systems | ||
| COMM 190 | Introduction to Digital Business and Technologies 1 | 3.00 |
| Finance | ||
| COMM 121 | Introduction To Finance 1 | 3.00 |
| COMM 122 | Finance II 1 | 3.00 |
| Economics | ||
| COMM 171 | Principles of Economics for Business 1, 2 | 3.00 |
| COMM 172 | Managerial Economics 1, 2 | 3.00 |
| Law | ||
| COMM 381 | Business Law I | 3.00 |
| Strategy | ||
| COMM 401 | Business and Corporate Strategy 1 | 3.00 |
| Data Analytics and Information Systems | ||
| COMM 392 | Introduction to Data Management and Analytics for Business | 3.00 |
| Total Units | 54.00 | |
- 1
Required course for all Bachelor of Commerce students
- 2
The Economics requirement is met by ECON 110 for students beginning the program before Fall 2021
Performance Management Focus
| Code | Title | Units |
|---|---|---|
| Financial Accounting | ||
| COMM 111 | Introduction To Financial Accounting 1 | 3.00 |
| COMM 311 | Fin Acctng Pract Prin & Concep | 3.00 |
| COMM 313 | Financial Accounting II | 3.00 |
| COMM 417 | Business Combinations Accounting | 3.00 |
| Management Accounting | ||
| COMM 112 | Introduction To Management Accounting 1 | 3.00 |
| COMM 312 | Intermed Management Accounting | 3.00 |
| COMM 414 | Management Control | 3.00 |
| COMM 415 | Corporate Governance and Control | 3.00 |
| Assurance | ||
| COMM 317 | Auditing | 3.00 |
| Taxation | ||
| COMM 319 | Income Taxation | 3.00 |
| Statistics | ||
| COMM 162 | Managerial Statistics 1 | 3.00 |
| Information Systems | ||
| COMM 190 | Introduction to Digital Business and Technologies 1 | 3.00 |
| Finance | ||
| COMM 121 | Introduction To Finance 1 | 3.00 |
| COMM 122 | Finance II 1 | 3.00 |
| COMM 411 | Financial Statement Analysis & Accounting Based Valuation | 3.00 |
| Select one course from the following: | 3.00 | |
| Derivative Securities | ||
| Advanced Corporate Finance | ||
| Corporate Financial Decision Making | ||
| Economics | ||
| COMM 171 | Principles of Economics for Business 1, 2 | 3.00 |
| COMM 172 | Managerial Economics 1, 2 | 3.00 |
| Law | ||
| COMM 381 | Business Law I | 3.00 |
| Strategy | ||
| COMM 401 | Business and Corporate Strategy 1 | 3.00 |
| Data Analytics and Information Systems | ||
| COMM 392 | Introduction to Data Management and Analytics for Business | 3.00 |
| Total Units | 63.00 | |
- 1
Required course for all Bachelor of Commerce students
- 2
The Economics requirement is met by ECON 110 for students beginning the program before Fall 2021