What courses are recommended for first year students if they are planning on specializing in accounting second year?

There isn't any recommendations, none of your courses really help you at all first year so enjoy your electives. You begin to choose your specialization in year two where you can choose your courses then.

Just pick electives that interest you

Won't be really until 4th year until you decide whether you want to focus in the CA, CMA or CGA stream (most likely bridged for CPA)

if you go talk to your academic advisor, they can give you an exact list of the courses you will have to take to specialize.

in first year there are no courses that are offered geared towards a specialization. in third year you will be able to choose commerce electives. so for now, you dont need to worry about it