PROSPECTUS AND PROGRAMME GUIDE - IGNOU
PROSPECTUS AND PROGRAMME GUIDE - IGNOU PROSPECTUS AND PROGRAMME GUIDE - IGNOU
The details of the evaluation scheme are as follows: Based on the marks obtained by the student in Part A, Part B and Part C courses, as per the evaluation system explained above, the Bachelor of Commerce with Major in Financial and Cost Accounting shall be awarded as per the following marking scheme: Unsuccessful Below 35% Pass 35% to 49.9% Second Division 50% to 59.9% First Division 2.7 Award of Degree/Credit Transfer 60% and above To get an award of degree or credit transfer, passing Foundation Course is a mandatory requirement along with Intermediate papers of Cost Accounting. Those learners who had been admitted in Intermediate course of Institute of Cost Accountants through the graduation mode, i.e., not appeared/passed the Foundation course would not be eligible, thus not entitled to get a credit transfer. A-5
3. MASTER OF COMMERCE IN MANAGEMENT ACCOUNTING & FINANCIAL STRATEGIES M. COM (MA & FS) Master of Commerce in Management Accounting & Financial Strategies is designed and developed in collaboration with The Institute of Cost Accountants of India exclusively for the ICAI students. The main objective of this programme is to develop skills and competencies of the students in Management Accounting & Financial Strategies. Students can simultaneously study this M.Com in Management Accounting and Financial Strategies with ICAI Final programme offered by ICAI. This programme comprises of 72 credits, out of which 24 credits are from IGNOU and 48 credits are part of ICAI (Final course). Once a student passes ICAI Final course, automatic credit transfer is given in this M.Com in Management Accounting and Financial Strategies programme for all of those Institute of Cost Accountants of India Final course. This scheme facilitates the student to obtain dual degree simultaneously. 3.1 Programme Structure The programme consists of 4 courses from the existing M.Com. programme offered by IGNOU and 8 courses of ICAI Final Course offered by ICAI. Part A: Courses offered by IGNOU (which are part of existing M.Com Programme) 1. MCO-01 Organisation Theory and Behaviour 6 Credits Compulsory 2. MCO-03 Research Methodology and Statistical Analysis 6 Credits Compulsory 3. IBO-01 International Business Environment 6 Credits Compulsory Or MCO-04 Business Environment 6 Credits Compulsory 4. IBO-02 International Marketing Management 6 Credits Compulsory Or MCO-06 Marketing Management 6 Credits Compulsory Part B: Courses which are part of ICAI Final Course [Students get credit transfer in this M.Com (MA & FS) ] 5. MCO-021 Capital Market Analysis & Corporate Laws 6 Credits Credit transfer 6. MCO-022 Financial Management & International Finance 6 Credits Credit transfer 7. MCO-023 Management Accounting – Strategic Management 6 Credits Credit transfer 8. MCO-024 Indirect & Direct Tax Management 6 Credits Credit transfer 9. MCO-025 Management Accounting – Enterprise Performance Management 6 Credits Credit transfer 10. MCO-026 Advanced Financial Accounting & Reporting 6 Credits Credit transfer 11. MCO-027 Cost Audit & Operational Audit 6 Credits Credit transfer 12. MCO-028 Business Valuation Management 6 Credits Credit transfer 3.2 Eligibility for Admission Candidates with the following qualifications are eligible for admission: a) Graduate in any discipline or equivalent qualifications from a recognized University / Institute. b) Passed the Intermediate Course of Cost Accountants of India. Candidates who have already passed the ICAI Final Course shall also be eligible for admission. 3.3 Medium of Instructions This programme is presently offered in English medium only. A-6
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3. MASTER OF COMMERCE IN MANAGEMENT ACCOUNTING &<br />
FINANCIAL STRATEGIES M. COM (MA & FS)<br />
Master of Commerce in Management Accounting & Financial Strategies is designed and developed in collaboration<br />
with The Institute of Cost Accountants of India exclusively for the ICAI students. The main objective of this<br />
programme is to develop skills and competencies of the students in Management Accounting & Financial Strategies.<br />
Students can simultaneously study this M.Com in Management Accounting and Financial Strategies with ICAI<br />
Final programme offered by ICAI. This programme comprises of 72 credits, out of which 24 credits are from<br />
<strong>IGNOU</strong> and 48 credits are part of ICAI (Final course). Once a student passes ICAI Final course, automatic<br />
credit transfer is given in this M.Com in Management Accounting and Financial Strategies programme for all of<br />
those Institute of Cost Accountants of India Final course. This scheme facilitates the student to obtain dual<br />
degree simultaneously.<br />
3.1 Programme Structure<br />
The programme consists of 4 courses from the existing M.Com. programme offered by <strong>IGNOU</strong> and 8 courses<br />
of ICAI Final Course offered by ICAI.<br />
Part A: Courses offered by <strong>IGNOU</strong> (which are part of existing M.Com Programme)<br />
1. MCO-01 Organisation Theory and Behaviour 6 Credits Compulsory<br />
2. MCO-03 Research Methodology and Statistical Analysis 6 Credits Compulsory<br />
3. IBO-01 International Business Environment 6 Credits Compulsory<br />
Or<br />
MCO-04 Business Environment 6 Credits Compulsory<br />
4. IBO-02 International Marketing Management 6 Credits Compulsory<br />
Or<br />
MCO-06 Marketing Management 6 Credits Compulsory<br />
Part B: Courses which are part of ICAI Final Course [Students get credit transfer in this M.Com (MA & FS) ]<br />
5. MCO-021 Capital Market Analysis & Corporate Laws 6 Credits Credit transfer<br />
6. MCO-022 Financial Management & International Finance 6 Credits Credit transfer<br />
7. MCO-023 Management Accounting – Strategic Management 6 Credits Credit transfer<br />
8. MCO-024 Indirect & Direct Tax Management 6 Credits Credit transfer<br />
9. MCO-025 Management Accounting – Enterprise Performance Management 6 Credits Credit transfer<br />
10. MCO-026 Advanced Financial Accounting & Reporting 6 Credits Credit transfer<br />
11. MCO-027 Cost Audit & Operational Audit 6 Credits Credit transfer<br />
12. MCO-028 Business Valuation Management 6 Credits Credit transfer<br />
3.2 Eligibility for Admission<br />
Candidates with the following qualifications are eligible for admission:<br />
a) Graduate in any discipline or equivalent qualifications from a recognized University / Institute.<br />
b) Passed the Intermediate Course of Cost Accountants of India.<br />
Candidates who have already passed the ICAI Final Course shall also be eligible for admission.<br />
3.3 Medium of Instructions<br />
This programme is presently offered in English medium only.<br />
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