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PROSPECTUS and PROGRAMME GUIDE Exclusively for Chartered Accountancy Students Bachelor of Commerce with Major in Accountancy and Finance B.Com

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PROSPECTUS and PROGRAMME GUIDE Exclusively for Chartered Accountancy Students Bachelor of Commerce with Major in Accountancy and Finance B.Com PROSPECTUS AND PROGRAMME GUIDE Exclusively for Chartered Accountancy Students Bachelor of Commerce with Major in Accountancy and Finance B.Com (A&F) Master of Commerce in Finance and Taxation M.Com (F&T) Designed and Developed in Collaboration with THE BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (ICAI) School of Management Studies Indira Gandhi National Open University New Delhi www.ignou.ac.in Price: Rs. 750/- PROGRAMME DESIGN COMMITTEE Prof. N.V. Narasimham, Director Prof. J.M. Parakh, Director School of Management Studies, IGNOU School of Humanities, IGNOU Dr. T.P. Ghosh, Director Prof. A.R. Khan, Convenor The Board of Studies BDP Coordination Committee, IGNOU Institute of Chartered Accountants of India Prof. Nawal Kishor Mr. R. Devarajan, Additional Director School of Management Studies, IGNOU The Board of Studies Institute of Chartered Accountants of India Prof. Madhu Tyagi School of Management Studies, IGNOU Dr. P.T. Giridharan, Joint Director The Board of Studies Prof. M.S. Senam Raju Institute of Chartered Accountants of India School of Management Studies, IGNOU Prof. R.K. Grover (Retired) School of Management Studies, IGNOU PRINT PRODUCTION Mr. K.G. Sasi Kumar Assistant Registrar (Publication) SOMS, IGNOU, New Delhi April, 2017 © Indira Gandhi National Open University, 2017 All rights reserved. No part of this work may be reproduced in any form, by mimeograph or any other means, without permission in writing from the Indira Gandhi National Open University. Further information on the Indira Gandhi National Open University courses may be obtained from the University’s office at Maidan Garhi, New Delhi-110 068. Printed and published on behalf of the Indira Gandhi National Open University, New Delhi, by the Director, School of Management Studies. Laser typeset by Tessa Media & Computers, C-206, A.F.E-II, Jamia Nagar, New Delhi-110025 Printed at: Contents Page Nos. 1. The University A-7 1.1 The Schools of Studies A-7 1.2 Academic Programmes A-8 1.3 Course Materials A-8 1.4 Credit System A-8 2. Bachelor of Commerce with Major in Accountancy and Finance B.Com (A&F) A-9 2.1 Programme Structure A-9 2.2 Eligibility for Admission A-10 2.3 Medium of Instruction A-10 2.4 Fee Structure A-10 2.5 Duration of the Programme A-11 2.6 Evaluation System A-11 2.7 Award of Degree/Credit Transfer A-11 2.8 Re-admission Rules A-12 3. Master of Commerce in Finance and Taxation M.Com (F&T) A-12 3.1 Programme Structure A-12 3.2 Eligibility for Admission A-13 3.3 Medium of Instruction A-13 3.4 Fee Structure A-13 3.5 Duration of the Programme A-13 3.6 Evaluation System A-14 4. Instructional System A-14 4.1 Print Material A-15 4.2 Audio-Visual Aids A-15 4.3 Interactive Radio-Counselling A-16 4.4 Gyan Darshan A-16 4.5 Teleconferencing A-16 4.6 Counselling A-16 4.7 University Functionaries for Sorting Out Problems A-17 5. Student Support through Study Centres A-18 6. Evaluation System for IGNOU Courses A-18 6.1 Continuous Evaluation through Assignments A-16 6.2 Term-end Examinations A-20 7. Other Useful Information A-23 7.1 IGNOU Newsletter A-23 7.2 Reservation of Seats A-23 7.3 Scholarships and Reimbursement of Fees A-23 7.4 Provisional Certificate A-24 7.5 Change of Medium A-24 7.6 Change or Correction of Address A-24 7.7 Change of Study Centre A-24 7.8 Change of Regional Centre A-24 7.9 Issue of Duplicate Grade Card/Mark Sheet A-24 7.10 Re-admission A-25 7.11 Simultaneous Registration A-25 7.12 Refund of Fees A-25 7.13 Migration Certificate ................................................................................................................... A-25 7.14 Credit Transfer ........................................................................................................................... A-25 7.15 Request for the Issue of Grade Card and Provisional Certificate............................................... A-27 7.16 Disputes on Admission and other University Matters ................................................................. A-27 8. Commerce Faculty and Staff ............................................................................................................. A-28 Syllabus of Bachelor of Commerce with Major in Accountancy and Finance B.Com (A&F) 9. Syllabus of Common Proficiency Test (CPT) Courses Offered by ICAI ..................................... A-30 10. Syllabus of Courses Offered by IGNOU........................................................................................... A-33 11. Syllabus of Professional Competence Course (PCC) Offered by ICAI ....................................... A-43 Syllabus of Master of Commerce in Finance and Taxation M.Com (F&T) 12. Detailed Syllabus of IGNOU Courses ............................................................................................... A-53 13. Detailed Syllabus of ICAI Courses................................................................................................... A-57 14. Some Forms for Your Use .................................................................................................................... B-1 Assignment Remittance-Cum-Acknowledgment Form........................................................................... B-2 Requisition for Fresh Set of Assignments and Instructions .................................................................... B-3 Guidelines and Instruction for Submission of On-line Examination ....................................................... B-5 Application Form for Re-evaluation of Answer script ............................................................................ B-7 Application Form for Issue of Migration Certificate ............................................................................... B-9 Form for Duplicate Grade Card/Marksheet .......................................................................................... B-11 Application Form for Change/Correction/Address/Study Centre.......................................................... B-12 Re-admission Form ............................................................................................................................... B-13 Application Form for Early Declaration of Result of Term-end Examination ....................................... B-15 Application Form for Obtaining Photocopy of the Answer Script........................................................ B-17 Non-receipt of Study Material & Assignments ..................................................................................... B-19 Change of Medium/Elective/Programme of Study................................................................................ B-20 Application Form for Issue of Provisional Certificate .......................................................................... B-21 Application Form for Issue of Official Transcript ................................................................................ B-23 Application Form for Improvement of Division/Class .......................................................................... B-25 Application Form for Issue of Duplicate Copy of University Diploma/Degree/Certificate ................... B-27 15. Satellite Downlink Centres for viewing Gyan Darshan Channel ................................................. B-29 16. Annexures Annexure I: Addresses and Codes of IGNOU Regional Centres ........................................................ B-34 Annexure II: Addresses of Study Centres of B.Com (A&F) / M.Com (F&T) .................................. B-51 Annexure III: List of State Codes .................................................................................................... B-108 Annexure IV: List of Board Codes ................................................................................................... B-109 Annexure V: Challan Form................................................................................................................ B-110 17. GUIDELINES FOR FILLING IN THE APPLICATION FORM ..................................................... B-112 Application Form for Admission MESSAGE It gives me immense pleasure to know that IGNOU is launching special B.Com. and M.Com courses under the understanding with the Institute of Chartered Accountants of India. On 12th of March, 2007, ICAI and IGNOU, two major educational bodies of the country, entered into a new era of educational cooperation by signing a Memorandum of Understanding. During fifty-eight years Of its existence, ICAI, set up under an Act of Parliament, has created a unique name in the society. ICAI is a premier accounting body in the country. The letters ‘CA’ which stands for ‘Chartered Accountant’ ani widely recognized as alphabets of trust. Over the years the chartered accountancy profession has achieved rapid growth by virtue of quality professional services rendered by its members and the profession has occupied a prominent role in the development of the country. Increasing responsibilities are being placed by the Government and Society on the members of the profession and their specialized knowledge and skills are being utilized in various fields of activities. The Institute is playing a prominent role in the International Accounting Bodies as well. ICAI has contributed in the fields of education, professional development, maintenance of high accounting, auditing and ethical standards. It is imperative for ICAI to have an understanding with IGNOU, well known for its contribution in the areas of open and distance education, research, extension and training. Both the educational
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