PROSPECTUS AND PROGRAMME GUIDE - IGNOU

1 PROSPECTUS AND PROGRAMME GUIDEE xclusively for chartered Accountancy StudentsBachelor of Commercewith Major in Accountancy and (A&F)Master of Commercein Finance and (F&T)Designed and Developed in Collaboration withTHE BOARD OF STUDIESTHE institute OF CHARTEREDACCOUNTANTS OF INDIA (ICAI)School of management StudiesIndira Gandhi National Open UniversityNew : Rs. 750/-Prof. Narasimham, DirectorSchool of management Studies, IGNOUDr. Ghosh, DirectorThe Board of StudiesInstitute of chartered Accountants of IndiaMr. R. Devarajan, Additional DirectorThe Board of StudiesInstitute of chartered Accountants of IndiaDr. Giridharan, Joint DirectorThe Board of StudiesInstitute of chartered Accountants of IndiaProf.

2 Grover (Retired)School of management Studies, IGNOUPROGRAMME DESIGN COMMITTEEProf. Parakh, DirectorSchool of Humanities, IGNOUProf. Khan, ConvenorBDP Coordination Committee, IGNOUProf. Nawal KishorSchool of management Studies, IGNOUProf. Madhu TyagiSchool of management Studies, IGNOUProf. Senam RajuSchool of management Studies, IGNOUPROGRAMME COORDINATOR (A&F) AND (F&T)Dr. Rashmi BansalReaderSOMS, IGNOU , New DelhiMay, 2018 Indira Gandhi National Open University, 2018 All rights reserved. No part of this work may be reproduced in any form, by mimeograph or any other means, withoutpermission in writing from the Indira Gandhi National Open information on the Indira Gandhi National Open University courses may be obtained from the University s officeat Maidan Garhi, New Delhi-110 and published on behalf of the Indira Gandhi National Open University, New Delhi, by the Director, School ofManagement typeset by Tessa Media & Computers, C-206, , Jamia Nagar, New Delhi-110025 Printed at:PRINT PRODUCTIONMr.

3 Sasi KumarAssistant Registrar (Publication)SOMS, IGNOU , New DelhiContentsPage Schools of of Commerce with Major in Accountancy and Finance (A&F) for of of the of Degree/Credit of Commerce in Finance and Taxation (F&T) for of of the for Various Functionaries for Sorting Out Support through Study System for IGNOU Evaluation through Useful of and Reimbursement of of or Correction of of Study of Regional of Duplicate Grade Card/Mark Simultaneous of for the Issue of Grade Card and Provisional on Admission and other University Matters .. Faculty and Staff ..A-30 Syllabus of Bachelor of Commerce with Major in Accountancy and Finance (A&F)10.

4 Syllabus of Common Proficiency Test (CPT) Courses Offered by ICAI ..A-3211. Syllabus of Courses Offered by IGNOU ..A-3512. Syllabus of Professional Competence Course (PCC) Offered by ICAI ..A-45 Syllabus of Master of Commerce in Finance and Taxation (F&T)13. Detailed Syllabus of IGNOU Detailed Syllabus of ICAI Courses ..A-5915. Some Forms for Your Use ..B-1 Assignment Remittance-Cum-Acknowledgment B-2 Requisition for Fresh Set of Assignments and B-3 Guidelines and Instruction for Submission of On-line B-5 Application Form for Re-evaluation of Answer script ..B-7 Application Form for Issue of Migration B-9 Form for Duplicate Grade B-11 Application Form for Change/Correction/Address/Study Form for Early Declaration of Result of Term-end Form for Obtaining Photocopy of the Answer Script.

5 B-17 Non-receipt of Study Material & B-19 Change of Medium/Elective/ PROGRAMME of Study .. B-20 Application Form for Issue of Provisional Form for Issue of Official B-23 Application Form for Improvement of B-25 Application Form for Issue of Duplicate Copy of University Diploma/ Satellite Downlink Centres for viewing Gyan Darshan Channel ..B-2917. AnnexuresAnnexure I: Addresses and Codes of IGNOU Regional Centres ..B-34 Annexure II: Addresses of Study Centres of (A&F) (F&T) ..B-51 Annexure III: List of State Codes ..B-108 Annexure IV: List of Board Codes ..B-109 Annexure V: Challan B-11018. GUIDELINES FOR FILLING IN THE APPLICATION Form for AdmissionMESSAGEIt gives me immense pleasure to know that IGNOU is launching special and coursesunder the understanding with the institute of chartered Accountants of India.

6 On 12th of March, 2007,ICAI and IGNOU , two major educational bodies of the country, entered into a new era of educationalcooperation by signing a Memorandum of fifty-eight years Of its existence, ICAI, set up under an Act of Parliament, has created a uniquename in the society. ICAI is a premier accounting body in the letters CA which stands for chartered Accountant ani widely recognized as alphabets of the years the chartered accountancy profession has achieved rapid growth by virtue of qualityprofessional services rendered by its members and the profession has occupied a prominent role in thedevelopment of the country. Increasing responsibilities are being placed by the Government and Societyon the members of the profession and their specialized knowledge and skills are being utilized in variousfields of activities.

7 The institute is playing a prominent role in the International Accounting Bodies 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 , wellknown for its contribution in the areas of open and distance education, research, extension and the educational bodies strive to provide sustainable and learnercentric quality education. Separately,they have also been helping millions of students across the country and abroad in qualitative Understanding has helped in commencing of a special B. Com with Major in Accountancy andFinance and a special in finance and Taxation by IGNOU .

8 Exemption in these courses are available according to what the students study in ICAI understanding will also facilitate cbllaborative personal contact programmes for the students as wellas foster joint research initiatives to improve pedagogy for the commerce and management , ICAIA-6 THE institute OF chartered ACCOUNTANTS OF INDIAC hartered AccountancyChartered Accountancy is a challenging profession that offers practice or job opportunities in the areasof accounting, auditing, corporate finance, project evaluation, company and other business laws, taxationand corporate governance. The multifaceted knowledge a chartered accountant enjoys through uniqueacademic PROGRAMME blended with practical training is what the business and industry need in the adventof liberalization, privatization and globalisation of Indian economy.

9 chartered Accountants are betterequipped to discharge accounting and audit functions in a computerized business environment. A globallyacclaimed profession capable of offering new vistas to young talents, new vision to young talents, a newvision to build a career and a new ideal to blossom. The institute has 1,40,000 members and 4,32, the InstituteThe institute of chartered Accountants of India (ICAI) is a premier professional accountancy body ofthe country, established in July,1949 under the chartered Accountants Act, 1949, enacted by the Parliamentto regulate the profession of chartered Accountancy in institute is governed by a Council in accordance with provisions of the chartered Accountants Act,1949 as amended by the chartered Accountants (Amendment) Act, 2006 ( of 2006) and the CharteredAccountants Regulations, 1988.

10 The Council consists of 40 members of whom 32 are elected from amongthe members of the institute and 8 are nominated by the Government of institute has its headquarters at New Delhi. In addition, it has five Regional Councils located inMumbai, Chennai, Kolkata, Kanpur and New Delhi and 116 Branches spread all over the country. TheInstitute has also 18 Chapters outside India located in Abu Dhabi, Bahrain, Botswana, Doha, Indonesia,Jeddah, Kuwait, London, Melbourne, Nairobi, Nigeria, Port Moresby, Riyadh, Saudi Arabia, Sydney,Toronto and institute is actively engaged in imparting education and training to the students and conducts examinationsfor them and grants membership to successful candidates and certificates of practice to members intendingto practice the of Studies of the institute imparts theoretical education to students of the students accountancycourse as well as to the students who prepare for entry level test called Common Proficiency IGNOU Memorandum of UnderstandingRecognizing subjects studied in the entry level course of chartered accountancy and subjects of study inthe first stage of chartered accountancy course under the approved scheme