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Revised Programme Structure of B.Com. (Accountancy and Finance) of IGNOU
September, 04th 2018
                                                        1st September, 2011


As approved by the Academic Council's Standing Committee meeting held on
20th December, 2010 of Indira Gandhi Open University (IGNOU), it is decided
to exclude:

   Ø BCOL-001: 100 hours IT Training through Accredited Institutions from
     the programme structure of B.Com (A&F) for all the students.

   Ø It is also decided to exclude the requirement of Completion of 3 years
     of articleship of ICAI.

After excluding "BCOL-001: 100 hours IT Training through Accredited
Institutions' and `3 years of Articleship' from the programme structure, the
revised programme structure of Bachelor of Commerce with Major in
Accountancy and Finance (B.Com A&F) is as under:


Sl. Course      Course Title                   Credits   Status
No code
PART A: Courses of Common Proficiency Test (CPT) offered by ICAI.
Courses already passed by students as part of CPT or PE-I or
Foundation, and automatic credit transfer is given to all the students
admitted in B.Com (A & F).
1. BCO-001      Fundamentals of Accounting     4 credits Automatic
                                                         Credit Transfer
2. BCO-002      Mercantile Law                 4 credits Automatic
                                                         Credit Transfer
3. BCO-003      General Economics              4 credits Automatic
                                                         Credit Transfer
4. BCO-004      Quantitative Aptitude          4 credits Automatic
                                                         Credit Transfer
PART B: Courses offered by IGNOU. To be studied by all students
5. a) FEG-1     Foundation Course in English   4 credits Compulsory
    b) FEG-2    Foundation Course in English   4 credits Compulsory
    a) BHDF-    Foundation Course in Hindi 1   4 credits Compulsory
    b) FHD-2    Foundation Course in Hindi 2   4 credits Compulsory
6. EEG-4        English for Practical Purposes 8 credits Compulsory
    EHD-8       Prayojan Mulak Hindi           8 credits Compulsory

7. FHS-1 Foundation Course in 8 credits Compulsory Humanities & Social Science OR FST-1 Foundation Course in Science 8 credits Compulsory and Technology 8. a) ECO-13 Business Environment 4 credits Compulsory b) AED-1 Export Procedures and 4 credits Compulsory Documentation PART C: Courses of Professional Competence Course (PCC) offered by ICAI. These Courses are to be passed as part of Chartered Accountancy First Stage and students get credit transfer in this B.Com (A & F) Programme. BCO-005 Advanced Accounting 8 credits Compulsory BCO-006 Auditing and Assurance 8 credits Compulsory BCO-007 Law, Ethics & Communication 8 credits Compulsory BCO-008 Cost Accounting & Financial 8 credits Compulsory Management BCO-009 Taxation 8 credits Compulsory BCO-010 Information Technology and 8 credits Compulsory Strategic Management Director, Board of Studies
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