PROSPECTUS AND PROGRAMME GUIDE - IGNOU
PROSPECTUS AND PROGRAMME GUIDE - IGNOU PROSPECTUS AND PROGRAMME GUIDE - IGNOU
PROGRAMME DESIGN COMMITTEE Prof. Nawal Kishor, Director School of Management Studies, IGNOU Prof. N.V. Narasimham Former Director School of Management Studies, IGNOU CMA J. K Budhiraja Director (Professional Development), Institute of Cost Accountants of India CMA A.S. Durga Prasad Central Council Member, ICAI 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 March 2013 © Indira Gandhi National Open University, 2013 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 Nath Graphics, 1/21, Sarvapriya Vihar, New Delhi-110 016. Printed at:
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (ICAI) About the Institute It was during the early years of World War II, that the concept of cost as an independent entity made its beginning in the industrial circles of the world. Due to the prohibitive cost of defense operations, the then governments at war found it difficult to ascertain the price of defence purchases and thus evolved the concept of cost + contracts. This forced the contractors to submit the cost of the work to be undertaken by them, in order to be awarded the contract. 1945 brought the end of the war, and the nations ravaged by the effects of war began large-scale reconstruction of their economies through industrialisation. The end of colonialism meant that many nations gained their independence, and this process increased rapidly. The late forties and fifties can really be termed the golden era of industrialisation. The importance of cost accounting as being central to the formation of government policies provided the foundation of the rapid growth of the profession. What began as a mere exercise in estimating the cost later developed into a movement for efficiency and optimum utilisation of scarce resources. The Institute of Cost Accountants of India (erstwhile The Institute of Cost and Works Accountants of India) was first established in 1944 as a registered company under the Companies Act with the objects of promoting, regulating and developing the profession of Cost Accountancy. On 28th May, 1959, the Institute was established by a special act of Parliament, namely, the Cost and Works Accountants Act, 1959 as a statutory professional body for the regulation of the profession of cost and management accountancy. It has since been continuously contributing to the growth of the industrial and economic climate of the country. The Institute of Cost and Works Accountants of India is the only recognised statutory professional organisation and licensing body in India specialising exclusively in Cost and Management Accountancy. A Cost Accountant is a person who offers to perform or perform services involving the costing or pricing of goods and services or the preparation, verification or certification of cost accounting and related statements. The head office is situated at 12, Sudder Street, Kolkata 700 016 and operates through four regional councils are Kolkata, Chennai, Delhi and Mumbai as well as through a number of important chapters situated elsewhere in India and abroad. Vision Statement “The Institute of Cost Accountants of India would be the preferred source of resources and professionals for the financial leadership of enterprises globally.” Mission Statement “The Cost and Management Accountant professionals would ethically drive enterprises globally by creating value to stakeholders in the socio-economic context through competencies drawn from the integration of strategy, management and accounting.” Objectives of the Institute ● To develop the Cost and Management Accountancy function as a powerful tool of management control in all spheres of economic activities. ● To promote and develop the adoption of scientific methods in cost and management accountancy. ● To develop the professional body of members and equip them fully to discharge their functions and fulfill the objectives of the Institute in the context of the developing economy. ● To keep abreast of the latest developments in the cost and management accounting principles and practices, to incorporate such changes are essential for sustained vitality of the industry and other economic activities. ● To exercise supervision for the entrants to the profession and to ensure strict adherence to the best ethical standards by the profession. ● To organise seminars and conferences on subjects of professional interest in different parts of the country for cross-fertilisation of ideas for professional growth. ● To carry out research and publication activities covering various economic spheres and the publishing of books and booklets for spreading information of professional interest to members in industrial, education and commercial units in India and abroad. ICAI-IGNOU MOU Under this MOU, IGNOU will offer specialized B.Com Course with major in Financial & Cost Accounting and specialized M.Com Course in Management Accounting & Financial Strategies for ICAI students and Members of the Institute. 10+2 students can take admission in Foundation Course of ICAI and specialized B.Com course of IGNOU simultaneously. Similarly, Intermediate examination passed students of ICAI and graduates can pursue Final course of ICAI and M.Com simultaneously. Common papers studied by a student in ICAI course will be exempted in the respective specialized course designed by IGNOU exclusively for ICAI students. These courses will enable students to improve their learning process by acquiring knowledge in new areas rather than concentrating in the same subjects, which are covered in the education scheme of the ICAI Course. Both specialized B.Com and M.Com would be offered by IGNOU in Hindi and English. IGNOU will recognize membership of ICAI for the purpose of pursuing their Ph.D course in Commerce, Management and Law disciplines. IGNOU will also recognize ICAI as centre for Research in subjects such as Corporate Finance, Management, Financial and Management Accounting.
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<strong>PROGRAMME</strong> DESIGN COMMITTEE<br />
Prof. Nawal Kishor, Director<br />
School of Management Studies, <strong>IGNOU</strong><br />
Prof. N.V. Narasimham<br />
Former Director<br />
School of Management Studies, <strong>IGNOU</strong><br />
CMA J. K Budhiraja<br />
Director (Professional Development), Institute of Cost Accountants of India<br />
CMA A.S. Durga Prasad<br />
Central Council Member, ICAI<br />
CMA Sanjay Bhargave<br />
Central Council Member, ICAI<br />
Prof. A.R. Khan, Convenor<br />
BDP Coordination Committee, <strong>IGNOU</strong><br />
Prof. R.K. Grover (Retired)<br />
School of Management Studies, <strong>IGNOU</strong><br />
Prof. Madhu Tyagi<br />
School of Management Studies, <strong>IGNOU</strong><br />
Prof. M.S. Senam Raju<br />
School of Management Studies, <strong>IGNOU</strong><br />
PRINT PRODUCTION<br />
Mr. K.G. Sasi Kumar<br />
Assistant Registrar (Publication)<br />
SOMS, <strong>IGNOU</strong>, New Delhi<br />
March 2013<br />
© Indira Gandhi National Open University, 2013<br />
All rights reserved. No part of this work may be reproduced in any form, by mimeograph or any other means,<br />
without permission in writing from the Indira Gandhi National Open University.<br />
Further information on the Indira Gandhi National Open University courses may be obtained from the University’s<br />
office at Maidan Garhi, New Delhi-110 068.<br />
Printed and published on behalf of the Indira Gandhi National Open University, New Delhi, by the<br />
Director, School of Management Studies.<br />
Laser typeset by Nath Graphics, 1/21, Sarvapriya Vihar, New Delhi-110 016.<br />
Printed at:
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