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PROSPECTUS AND PROGRAMME GUIDE
Exclusively for Cost Accountant Students
B.COM (F & CA)
BACHELOR OF COMMERCE
with Major in Financial and Cost Accounting
M.COM (MA & FS)
MASTER OF COMMERCE
In Management Accounting & Financial Strategies
Designed and Developed in Collaboration with
THE INSTITUTE OF COST
ACCOUNTANTS OF INDIA (ICAI)
www.icmai.in
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
School of Management Studies, IGNOU
Prof. Nawal Kishor
School of Management Studies, IGNOU
CMA A.S. Durga Prasad
President, ICAI
CMA J. K Budhiraja
Sr. Director (Technical), Institute of Cost Accountants of India
CMA Sanjay Bhargave
Central Council Member, ICAI
Prof. A.R. Khan, Convenor
BDP Coordination Committee, IGNOU
Prof. R.K. Grover (Retired)
School of Management Studies, IGNOU
Prof. Madhu Tyagi
School of Management Studies, IGNOU
Prof. M.S. Senam Raju
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:
A-2
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 Cost and Financial Accounting B.Com (F & CA).........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-10
2.6 Evaluation System of the Programme ........................................................................................ A-11
2.7 Award of Degree/Credit Transfer............................................................................................... A-11
2.8 Re-admission RUles.................................................................................................................... A-11
3. Master of Commerce in Management Accounting & Financial Strategies M.Com (MA & FS) ..A-12
3.1 Programme Structure................................................................................................................. A-12
3.2 Eligibility for Admission .............................................................................................................. A-12
3.3 Medium of Instruction................................................................................................................ A-12
3.4 Fee Structure .............................................................................................................................. A-13
3.5 Duration of the Programme........................................................................................................A-13
3.6 Evaluation System ......................................................................................................................A-13
4. Instructional System.......................................................................................................................... A-14
4.1 Print Material .............................................................................................................................. A-14
4.2 Audio-Visual Aids ........................................................................................................................A-15
4.3 Interactive Radio-Counselling..................................................................................................... A-15
4.4 Gyan Darshan............................................................................................................................. A-15
4.5 Teleconferencing ........................................................................................................................A-15
4.6 Counselling ................................................................................................................................. A-15
4.7 University Functionaries for Sorting Out Problems ...................................................................A-16
5. Student Support through Study Centres..........................................................................................A-17
6. Evaluation System for IGNOU Courses...........................................................................................A-17
6.1 Continuous Evaluation through Assignments .............................................................................A-18
6.2 Term-End Examinations ............................................................................................................. A-19
7. Other Useful Information.................................................................................................................. A-22
7.1 IGNOU Newsletter.....................................................................................................................A-22
7.2 Reservation of Seats ...................................................................................................................A-22
7.3 Scholarships and Reimbursement of Fees..................................................................................A-22
7.4 Provisional Certificate................................................................................................................. A-23
7.5 Change of Medium .....................................................................................................................A-23
7.6 Change or Correction of Address ...............................................................................................A-23
7.7 Change of Study Centre ............................................................................................................. A-23
7.8 Change of Regional Centre .........................................................................................................A-23
7.9 Issue of Duplicate Grade Card/Mark Sheet................................................................................A-24
7.10 Re-admission .............................................................................................................................. A-24
A-3
7.11 Simultaneous Registration...........................................................................................................A-24
7.12 Refund of Fees ........................................................................................................................... A-24
7.13 Migration Certificate ...................................................................................................................A-24
7.14 Disputes on Admission and other University Matters.................................................................A-24
7.15 Request for the Issue of the Grade Card & Provisional Certificate ...........................................A-26
8. Commerce Faculty and Administrative Staff ..................................................................................A-27
9. Syllabus of B.Com with Major in Financial and Cost Accounting [B.Com (F&CA)] ................ A-29
9.1 Syllabus of Courses Offered by IGNOU....................................................................................A-28
9.2 Syllabus of Foundation Courses Offered by ICAI .....................................................................A-35
9.3 Syllabus of Intermediate Courses Offered by ICAI ...................................................................A-40
10. Syllabus of M. Com in Management Accounting and Financial Strategies [M.Com (MA & FS)]A-48
10.1 Syllabus of Courses Offered by IGNOU....................................................................................A-48
10.2 Syllabus of Final Courses Offered by ICAI ...............................................................................A-52
11. Some Forms for Your Use .................................................................................................................... B-1
11.1 Assignment Remittance-cum-Acknowledgment Form ................................................................ B-2
11.2 Requisition for Fresh Set of Assignments and Instructions ......................................................... B-3
11.3 Guidelines and Instruction for Submission of On-line Examination............................................. B-5
11.4 Application Form for Re-evaluation of Answer script.................................................................. B-7
11.5 Application Form for Issue of Migration Certificate .................................................................... B-9
11.6 Form for Duplicate Grade Card/Marksheet................................................................................ B-11
11.7 Application Form for Change/Correction/Address/Study Centre............................................... B-12
11.8 Re-admission Form .................................................................................................................... B-13
11.9 Application Form for Early Declaration of Result of Term-end Examination ............................ B-15
11.10 Application Form for Obtaining Photocopy of the Answer Script............................................. B-17
11.11 Non-receipt of Study Material & Assignments........................................................................... B-19
11.12 Change of Medium/Elective/Programme of Study..................................................................... B-20
11.13 Application Form for Issue of Provisional Certificate................................................................ B-21
11.14 Application Form for Issue of Official Transcript ..................................................................... B-23
11.15 Application Form for Improvement of Division/Class ............................................................... B-25
11.16 Application Form for Issue of Duplicate Copy of University Diploma/Degree/Certificate ........ B-27
12. Satellite Downlink Centres for viewing Gyan Darshan Channel................................................. B-29
13. Annexures............................................................................................................................................ B-34
Annexure I : Addresses and Codes of IGNOU Regional Centres .............................................. B-34
Annexure II : IGNOU – ARMY Recognised Regional Centre ..................................................... B-48
Annexure III : IGNOU – NAVY Assam Rifles Recognised Regional Centre................................. B-50
Annexure IV : Addresses of Study Centres of B.Com (F & CA) ................................................ B-51
Annexure V : Addresses of Study Centres of M.Com (MA & FS) ............................................ B-77
Annexure VI : List of State Codes .............................................................................................. B-108
Annexure VII : List of Board Codes ............................................................................................ B-109
Annexure VIII : Challan Form....................................................................................................... B-110
14. GUIDELINES FOR FILLING IN THE APPLICATION FORM..................................................... B-113
Application Form for Admission
A-4
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