3 aa/dxn, sf7df8f}f - acan.org.npacan.org.np/wp-content/uploads/2020/01/equivalency... · rf6{8{...

rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg]

;DaGwdf ul/Psf] cWoog k|ltj]bg

g]kfn rf6{8{ PsfpG6]G6\; ;ª\3

aa/dxn, sf7df8f}F

Kff}if @)&^

rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf ul/Psf] cWoog k|ltj]bg

2

ljifo ;"rL

efu–1 ............................................................................................................................... 3

1= e"ldsf ........................................................................................................................... 3

2= g]kfn Rff6{8{ PsfpG6]G6; ;ª\3sf] kl/r .................................................................................. 4

3= cWoogsf] p2]Zo .............................................................................................................. 4

4= cWoogsf] cfwf/ .............................................................................................................. 4

5= cWoogsf] ;Ldf ................................................................................................................ 4

efu–2 ............................................................................................................................... 5

1= kf7\oqmd ........................................................................................................................ 5

2= b'j} lzIff ljlwsf] cWoog cjlw .......................................................................................... 11

3= sfo{bIftf tflnd tyf tflndsf] u'0f:t/ ................................................................................ 12

4= pQL0f{ x'g] dfkb08 .......................................................................................................... 13

5= cGt/f{li6«o dfGotf .......................................................................................................... 14

6= ljwfyL{sf] k|ToIf lgu/fgLdf k|bfg ul/g] lzIff k|0ffnL ................................................................. 17

7= ;fdflhs tyf cfly{s k|efj ............................................................................................... 17

efu–3 ............................................................................................................................. 19

lgisif{ ................................................................................................................................ 19


3

rf6{8{ PsfpG6]G6nfO{ :gftsf]Q/ ;/x dfGotf lbg] ;DaGwdf

ul/Psf] cWoog k|ltj]bg

efu–1

kl/ro

1= e"ldsf

Rff6{8{ PsfpG6]G6 lzIff ljZjd} Pp6f ;Ddfghgs k]zfut lzIffsf ¿kdf /x]sf] 5 . of]

lzIffsf] cWoog cjlw ;fdfGotof kfFr jif{sf] x'G5 . b; hf]8 b'O{kl5 kfFr jif{ / :gftskZrft

rf/ jif{ nfUg] pRrsf]l6sf] jfl0fHo ;ª\sfosf] ljifo ePsf] x'gfn] w]/}sf] ;LP lzIffk|lt cfsif{0f

/x]sf] kfOG5 . of] lzIff ljZjljBfnocGtu{tsf] kf7\oqmd geO{ ljz]if P]g cGtu{t ag]sf]

:jfoQ ;+:yf g]kfn rf6{8{ PsfpG6]G6\; ;+:yfcGtu{t cGt/f{li6«o:t/sf] kf7\oqmd ljsf; u/L

th'{df ul/Psf] kf7\oqmd cGtu{t cWoog x'G5 . rf6{8{ PsfpG6]G6\; lzIff n]vf, skf]{/]6 sfg'g,

n]vfk/LIf0f, ljQ tyf s/ ljifosf ljz]if1 pTkfbg ug]{ lgtfGt k]zfut lzIff k|0ffnL xf] .

cy{ jfl0fHo If]qsf] clt g} dxTjk"0f{ ljifox¿ / lt ljifox¿sf] cGt/;DaGwtf ;DalGw

hfgsf/ ljz]if1 hgzlQm pTkfbg ug]{ p2]Zosf ;fy k|foM k|To]s b]zdf ljz]if P]g cGtu{t

Rff6{8{ PsfpG6]G;L lzIffsf] cWoog, cWofkg, ljsf; tyf lgodg ug]{ ;+:yfsf] :yfkgf u/]sf]

kfOG5 . Pjd\ k|sf/n] g]kfndf klg g]kfn Rff6{8{ PsfpG6]G6\; ;+:yfsf] :yfkgf ;f]lx p2]Zon]

lj=;+= @)%# df ul/Psf] xf] . g]kfn Rff6{8{ PsfpG6]G6\; ;+:yf :yfkgf x'g'k"j{ ef/taf6 cWoog

u/]sf rf6{8{ PsfpG6]G6x¿n] ;f] ;]jf g]kfndf k|bfg u/]sf] / qmlds ¿kdf g]kfnL klg

OlG:6Ro'6 ckm rf6{8{ PsfpG6]G6\; ckm OlG8ofdf uO{ cWoog u/L rf6{8{ PsfpG6]G6 x'g yfn]sf]

Oltxf; kfOG5 . g]kfnL rf6{8{ PsfpG6]G6x¿ ef/tjf6 lzIff xfl;n u/L g]kfnL ;dfh /

/fi6«nfO{ cfˆgf] ;Lk / ;]jfsf] dfWodåf/f /fi6« ljsf;df of]ubfg lbFb} ubf{ cfh g]kfnd} rf6{8{

PsfpG6]G6;\ pTkfbg x'g]u/]sf] ;j}df ljlbt} 5 .

of] lgtfGt k]zfut ljifo ePsf]n] o;nfO{ k|fl1s lzIff;Fu s] slt :t/df bfFHg ldNb5 eGg]

ljifo lgtfGt ;dsIftf -Equivalancy_ dfkb08 cGtu{t kg]{ ljifo xf] .

;f]xL ;DaGwdf lqe'jg ljZjljBfnoåf/f Rff6{8{ PsfpG6]G6x¿nfO{ k|bfg ul/Fb}cfPsf]

:gftsf]Q/ ;/xsf] dfGotf xfn :yug ul/Psf] kl/k]|Iodf s] slt sf/0f tyf cfwf/df Rff6{8{

PsfpG6]G6 lzIff :gftsf]Q/ jf ;f] eGbf dflysf] cWofkg x'g] lzIff xf] eGg] tYo ;lxtsf]

cfwf/ o; k|ltj]bgdf k]z ug]{ p2]Zo /x]sf] 5 . o; cWoogdf b'O{j6} km/s÷km/s lzIff


4

k|0ffnLnfO{ ljleGg cfwf/df t'ngfTds cWoog u/L Ps j:t'k/s cWoog k|ltj]bg tof/

ul/Psf] 5 .

2= g]kfn Rff6{8{ PsfpG6]G6\; ;ª\3sf] kl/ro

g]kfn rf6{8{ PsfpG6]G6\; ;ª\3 @)#$ ;fndf :yflkt ;Dk"0f{ rf6{8{ PsfpG6]G6 ;b:osf] xs

lxtsf nflu sfo{ ug]{ u}//fhgLlts, u}/gfkmfd"ns k]zfut 5ftf ;ª\u7g xf] . rf6{8{ PsfpG6]G6

;b:osf] k]zfsf] ul/df sfod /fVg' o; ;ª\3sf] k|d'v p2]Zo /x]sf] 5 . g]kfn rf6{8{ PsfpG6]G6

;+:yfsf] :yfkgfdf g]kfn rf6{8{ PsfpG6]G6\; ;ª\3sf] dxTjk"0f{ e"ldsf /x]sf] 5 .

3= cWoogsf] p2]Zo

o; cWoogsf] p2]Zo o; ;ª\3sf ;LP ;b:ox¿n] lqe'jg ljZjljBfnoaf6 o; cl3;Dd

kfO/x]sf] :gftsf]Q/ ;/xsf] dfGotf k|bfg ugf{ jf gugf{n] kfg]{ k|efjsf] ;DaGwdf ljleGg

sf]0faf6 lj:t[t cWoog u/L pQm cWoogsf] /fo ;lxtsf] k|ltj]bg ;DalGwt lgsfodf k]z ug]{

/x]sf] 5 .

4= cWoogsf] cfwf/

o; k|ltj]bg tof/ ubf{ Rff6{8{ PsfpG6]G6 lzIff tyf jfl0fHo zf:qdf :gftsf]Q/ aLrsf] lgDg

adf]lhdsf t'ngfTds cfwf/nfO{ cWoogsf] ljifo agfOPsf] 5 .

▪ kf7\oqmd

▪ cWoog cjlw

▪ sfo{bIftf tflnd, u'0f:t/ tyf cjlw

▪ pQL0f{ x'g] dfkb08

▪ cGt/f{li6«o dfGotf

▪ ;fdflhs tyf cfly{s k|efj

5= cWoogsf] ;Ldf

o; k|ltj]bg tof/ ubf{ g]kfn Rff6{8{ PsfpG6]G6 ;+:yfsf] kf7\oqmd tyf k|lqmofnfO{ cWoogsf]

cfwf/sf ¿kdf lnOPsf] 5 h'g OlG:6Ro'6 ckm Rff6{8{ PsfpG6]G6 ckm Ol08of;Fu w]/}

ldNbf]h'Nbf] /x]sf] 5 .

o; k|ltj]bg tof/ ubf{ lqe'jg ljZjljBfnoaf6 k|bfg ul/g] jfl0fHo zf:qdf :gftsf]Q/ tyf

:gftsnfO{ -Master in Business Studies tyf Bachelor in Business Studies _ t'ngfsf] cwf/sf

¿kdf lnOPsf] 5 .


5

efu–2

cWoog

1= kf7\oqmd

b'j} lzIffsf] kf7\oqmdsf] lj:t[t t'ngfTds cWoog ljj/0f tnsf] tflnsfdf pNn]v ul/Psf]

5 .

!=! b'j} lzIffsf] kf7\oqmddf ;dfgtf /x]sf] kf7oqmdsf] t'ngfTds ljj/0f

S.N. Subjects of Master and

Bachelor Level

Bachelor and Management

Level

Syllabus of Bachelor and Master Covered by Syllabus of Chartered Accountancy

Level

1 MKT 511: Marketing

Management

MBS First Semester

Paper 6: Business Communication and Marketing

CAP II

2 ECO 512: Managerial Economics

MBS First Semester

Not Covered

3 MSC 514: Statistical Methods

MBS First Semester

Paper 3: Commercial Mathematics and Statistics

(Partly covered)

CAP I

4 MGT 515: Organizational

Behavior

MBS First Semester

Paper 3: Fundamental of Management

CAP I


CAP II

5 MGT 519: Managerial

Communication

MBS First Semester


CAP II

6 ACC 517: Management Accountancy

MBS Second Semester

Paper 1: Advance Accounting CAP II

Paper 1: Advance Financial Reporting

CAP III

7 FIN 510: Financial

Management

MBS Second Semester

Paper 4: Financial Management CAP II

Paper 2: Advance Financial Management

CAP III

8 MGT 513: Human

Resource Management

MBS Second Semester


CAP I

9 MGT 518: Business

Environment in Nepal

MBS Second Semester


CAP I


CAP II

10 MSC 516: Production and

Operations Management

MBS Second Semester

Paper:5 Cost and Management Accounting

CAP II

Paper 7: Advance Cost and Management Accounting

CAP III

11 ACC 519: Accounting for Financial and Management

Decision

MBS Third Semester


CAP III

12 MSC 521: Research

MBS Third Semester

Not covered


6

Methodology

13 MGT 522: International

Business

MBS Third Semester

14 MGT 524: Entrepreneurship

MBS Third Semester

Accountancy Specialization

15 ACC 685: Corporate Taxation

MBS Third Semester

Paper 6: Advance Taxation CAP III

17 MGT 523: Strategic

Management

MBS Fourth Semester

Paper 8: Strategic Management and Decision Making Analysis

CAP III

18 ACC 687: Contemporary

Auditing

MBS Fourth Semester

Paper 3: Advance Auditing CAP III

19 ACC 688: Accounting Theory and Financial Reporting

MBS Fourth Semester

Paper 1: Advance Financial Reporting

CAP III

20 ACC 689: Management

Control System

MBS Fourth Semester

Paper 5: Management Information and Control System

CAP III

21 ACC 690: Balance Score Card: A Tool for

Performance Measurement

MBS Fourth Semester

Paper 7: Advance Cost and Management Accounting

CAP III

22 MGT 201: Business English

BBS First year Not Covered

23 MGT 202: Business Statistics

BBS First year Paper 3: Fundamental of Management and commercial

mathematics and statistics

CAP I

24 MGT 203: Microeconomics

BBS First year Paper 2: Mercantile Law and fundamentals of Economics

CAP I

25 MGT 211: Accounting for

Financial Analysis

BBS First year Paper 4: Financial Management CAP II


CAP III

26 MGT 213: Principles of Management

BBS First year Paper 3: Fundamental of Management and Commercial

Mathematics and Statistics

CAP I

27 MGT 205: Business

Communication

BBS Second Year Paper 6: Business Communication and Marketing

CAP II

28 MGT 206: Macroeconomics

BBS Second Year Paper 2: Fundamental of Economics

CAP I

29 MGT 212: Cost and

Management Accounting

BBS Second Year Paper 5: Cost and Management Accounting

CAP II

Paper 7: Advance cost and Management

CAP III

30 MGT 214: Fundamentals of

Marketing

BBS Second Year Paper 6: Business Communication and Marketing

CAP II

31 MGT 216: Foundations of

BBS Second Year Paper 3: Fundamental of Management and Commercial

CAP I


7

Human Resource

Management


32 MGT 204: Business Law

BBS Third Year Paper 2: Mercantile Law and Fundamentals of Economics

CAP I

Paper 3: Corporate and Other Laws

CAP II

Paper 4: Corporate Laws CAP III

33 MGT 215: Fundamentals of

Financial Management

BBS Third Year Paper 4: Financial Management CAP II


CAP III

34 MGT 217: Business

Environment and Strategy

BBS Third Year Paper 3: Fundamental of Management and Commercial


CAP I


CAP III

35 MGT 218: Taxation and

Auditing

BBS Third Year Paper 7: Income Tax and VAT and

Paper 2: Audit and Assurance

CAP II

Paper 6: Advance Taxation and Paper 3: Advance Audit and

Assurance

CAP III

36 MGT 219: Organizational

Behavior

BBS Third Year Paper 1: Fundamental of Management

CAP I

37 MGT 220: Entrepreneurship

and Enterprise Development

BBS Fourth Year Not Covered

38 MGT 221: Business Research

Methods and MGT 401: Final

Project

BBS Fourth Year Paper 6: Business Communication and Marketing

CAP II


(including Project Management)

CAP III

39 (Concentration I): MGT 252: Advance Financial

Accounting

BBS Fourth Year Paper 1: Advance of Accounting CAP II

40 (Concentration II):

MGT: Advance Auditing

BBS Fourth Year Paper 2: Audit and Assurance CAP II

Paper 3: Advance Auditing CAP III

41 (Concentration III):

MGT 254: Budgeting and Controlling of

Profit

BBS Fourth Year Paper 5: Cost and Management Accounting

CAP II


8

!=@ rf6{8{ PsfpG6]G6 lzIffdf ePsf kf7oqmd :gfts tyf :gftsf]Q/df ;dfj]z gePsf ljifox¿

Chartered Accountancy Level

Subject Course not Covered in Bachelor and Master Level

CAP III (Expert Level) and CAP II (Working Level)

CAP III - Paper 1: Advanced Financial Reporting CAP II- Paper 1: Advanced Accounting

➢ Nepal Accounting Standards(NAS)/Nepal Financial Reporting Standards (NFRS)interpretations by Standing Interpretation Committee (SICs) and International Financial Reporting Standards Interpretation Committee (IFRICs) and their application.

➢ Conceptual framework, recognition, measurement of elements and disclosures of financial statements and significant departure from current practices

➢ Issues and problems associated in general purpose financial reporting with the convergence of NFRS.

➢ Advanced problems in preparation and presentation of financial statements of limited liabilities companies, bank and financial institutions, mutual funds, merchant banker, insurance companies, stock broker and power development companies in accordance with applicable Financial Reporting Standards and relevant Acts and Rules.

➢ Valuation of goodwill, shares and business.

➢ Consolidation of Financial Statements, Financial issues related to subsidiary and controlled companies for their inclusion and exclusion like intra-group transactions, fair value adjustments, minority interest

➢ Complex problem of foreign currency transactions including consolidation of foreign operations and their interpretation’s.

➢ Public Financial Management and Government Accounting

➢ Directives and Circulars of Nepal Rastra Banks


9

➢ Conversion and Merger of Partnership Firm

➢ Accounting for Co-operatives ➢ Practical problems of government

accounting ➢ Segmental information analysis ➢ Accounting for NPOs


CAP III- Paper 2: Advance Financial Management CAP II- Paper 3

➢ Depository institutions commercial banks, near banks (including thrifts, finance companies and others), insurance, pension funds and mutual funds; their functions, issues and risks associated with their management, structure of Nepalese financial markets and their regulation, Credit rating agency introduction, importance, functions, credit rating process, quality and integrity of rating, code of conduct.

➢ Understanding securities markets; market for government securities, money market evolution, growth, money market and the economy, Capital market evolution, long-term finance and related issues, market for new issues, secondary market • Derivatives market futures, options and swaps (only included in master level under alternative subject)

➢ advanced concepts of capital budgeting, Applications in project appraisal incremental cash flow analysis, replacement decisions, unequal lives, risk and uncertainty, investment evaluation and capital rationing, Effects of inflation.

➢ Financial management in a global context the finance function and emerging challenges, the global financial markets, Nature and management of exposure and risk exchange rate and interest rate volatility, classification of foreign exchange exposure and risk, interest rate exposure and risk; balance of payments basics, valuation, components; global financial markets and interest rates domestic and offshore markets, overview of money market instruments; short-term


10

borrowing in global markets; long-term borrowing in the global markets, International project appraisal, venture capital financing (Partially covered in master level alternative subject)

➢ Portfolio theory and asset pricing (random walk theory, Markowitz model of risk return optimization, arbitration pricing model, sharp index model, hedge fund management.

➢ Foreign Exchange regulation, acts of Nepal, types and managing foreign exposures

➢ Practical problems of emerging concepts of finance and foreign direct investment.

➢ CAP III (Expert Level) and CAP II (Working Level)

CAP III- Paper 3: Advance Auditing CAP II- Paper 2: Audit and Assurance

➢ Nepal Auditing standards including concepts of Internal Auditing standards.

➢ Specialization on audit of specialized entities.

➢ Auditing on computerized environments and computer assisted audit techniques.

➢ Code of Ethics ➢ Gathering evidence during an

audit engagement ➢ Governments Audit


CAP III- Paper 4: Corporate Laws CAP II- Paper 3: Corporates & Other Laws

Acts, regulations, directives and circulars of Laws related to business and corporates namely:

➢ Nepal Chartered Accountants Act, 2053 & Regulation, 2061

➢ The Companies Act, 2063 and Rules

➢ Securities Act, 2063 and Rules ➢ Banks and Financial Institutions

Act, 2073 ➢ Nepal Rastra Bank Act, 2058 ➢ Industrial Enterprises Act, 2073 ➢ Foreign Investment and

Technology Transfer Act, 2073 ➢ Labor Act, 2074 ➢ Insurance Act, 2049 and Rules ➢ International Financial

Transactions Act, 2054 ➢ Co-operative Act, 2074 and

Rules, 2075 ➢ Insolvency Act, 2063 ➢ Money Laundering Prevention

Act, 2063 ➢ Public Procurement Act, 2063

and Rules, 2064


11

➢ Audit Act, 2075 ➢ Arbitration Act, 2055 ➢ Banking Offence and Punishment

Act, 2064 ➢ Act Relating to institutions acting

as financial Intermediary, 2055 ➢ Foreign Exchange Regulation

Act, 2019 ➢ Bonus Act, 2030 ➢ Muluki Dewani Samhita Ain, 2074

(Chapter V) ➢ Negotiable Instrument Act, 2034 ➢ Social Welfare Act, 2049 ➢ WTO and Nepalese Laws

CAP III (Expert Level)

CAP III- Paper 5: Management Information and Control System

➢ Information technology and system development

➢ Auditing and Information System ➢ Ethics and legal Issues in

Information Technology ➢ Electronic Transactions Act, 2063


CAP III- Paper 6: Advanced Taxation CAP II- Paper 7: Income tax & VAT

Advance knowledge of Taxation of Nepal.

➢ Income Tax Act 2058 and Rules 2059

➢ Value Added Tax Act, 2052 and Rules 2053

➢ Excise Act, 2058 and Excise Rules 2059

➢ Customs Act, 2064 and Rules 2064

➢ Double tax avoidance agreement (DTAA) and international taxation

➢ International Taxation CAP III (Expert Level) and CAP II (Working Level)

CAP III- Paper 7: Advance Cost and Management Accounting CAP II- Paper 5 : Cost and Management Accounting

Advance cost Accounting Advance problems of quantitative techniques in costing

CAP III (Expert Level)

CAP III- Paper 8 : Strategic Management and Decision Making Analysis

Covered in Master level

CAP II (Working Level)

CAP II- Paper 6: Business Communication and Marketing

Covered in Master and Bachelor level

2= b'j} lzIff ljlwsf] cWoog cjlw

rf6{8{ PsfpG6]G6 lzIff sl/a kfFr jif{sf] cjlwsf] x'G5 eg] :gfts tyf :gftsf]Q/ u/L b'j} tx pQL0f{

ug{ sl/a 5 jif{ nfUb5 . rf6{8{ PsfpG6]G6 lzIffdf CAP I nfO{ cfwf/e"t txsf ¿kdf lnOG5 eg]

CAP II nfO{ sfo{ut tx tyf CAP III nfO{ ljz]if1 txsf ¿kdf lnOG5 .


12

b'j} lzIffsf] cWoog cjlw tnsf] tflnsfdf pNn]v ul/Psf] 5 .

Rff6{8{ PsfpG6]G6 lzIff jfl0fHo zf:qdf :gftsf]Q/

b'j} lzIff !)+@ kl5 dfq cWoog ug]{ ldNg]

CAP I (Basic) 1 BBS (Working Knowledge) 4

CAP II (Working Knowledge) 1 MBS 2

CAP III (Expert Knowledge) 3

hDdf 5 6

3= sfo{bIftf tflnd tyf tflndsf] u'0f:t/

b'j} lzIffsf] sfo{bIftf tflndsf] k|s[lt tyf tflndsf] u'0f:t/ tnsf] tflnsfdf k|:t't ul/Psf]

5 .

Rff6{8{ PsfpG6]G6 jfl0fHo zf:qdf :gftQmf]/

rf6{8{ PsfpG6]G6 ;+:yf -ICAN_, ;DalGwt

ljBfyL{ tyf k]zfut k|df0fkq k|fKt rf6{8{

PsfpG6]G6aLr x'g] lqkIfLo ;Demf}tf adf]lhd

rf6{8{ PsfpG6]G6 cGtu{t /xL CAP II kl/Iffdf

pQL0f{ eP kZrft\ dfq tflnd ;'? ug{ ldNg] .

cw{jflif{s tflnd k|ltj]bg clgjfo{ ¿kdf rf6{8{

PsfpG6]G6 ;+:yfdf a'emfpg' kg]{

tflnd cjlw slDtdf tLg jif{ geO{ rf6{8{

PsfpG6]G6 x'g gkfpg] .

slDtdf !)) 306fsf] cfO{= 6L= tflnd tyf

slDtdf !% lbgsf] ;fdfGo Joj:yfkg tyf ;~rf/

;DalGw tflnd -hL=Pd=;L=P; tflnd_ lnPs}

x'g'kg]{

tflnd ;Dk"0f{ ¿kdf sfo{If]qdf /xL n]vf,

n]vfk/LIf0f, s/, jfl0fHo sfg'g cflb If]q;Fu

;DalGwt x'g]

Tfflndsf] Joj:yf g/x]sf]

:gfts tyf :gftsf]Q/df %)÷%) k"0ff{Ísf]

y]l;; a'emfpg' kg]{


13

4= pQL0f{ x'g] dfkb08

rf6{8{ PsfpG6]G6 lzIff

▪ rf6{8{ PsfpG6]G6 lzIffsf] klxnf] tx CAP I plQ0f{ x'g CAP I txdf tLgj6f k]k/sf]

k/LIff k|To]s k]k/df slDtdf $) k|ltzt tyf ;du|df slDtdf %) k|ltzt pQL0f{ k|ltzt

k|fKt ug'{kb{5 .

▪ rf6{8{ PsfpG6]G6 lzIffsf] bf];|f] tx CAP II txdf klxnf] ;d"xdf tLg tyf bf];|f] ;d"xdf

rf/ k]k/ u/L hDdf ;ft k]k/sf] cWoog x'G5 . CAP II tx pQL0f{ x'g ;d]t k|To]s ;d"xdf

/x]sf] k]k/sf] kl/Iffdf k|To]s k]k/df slDtdf $) k|ltzt tyf k|To]s ;d"xdf ;du|df

slDtdf %) k|ltzt pQL0f{ k|ltzt k|fKt ug'{kb{5 . s'g} k]k/df k|fKtfÍ $) gePdf jf

;d"xsf] ;a} k]k/df k|fKtfÍ $) eGbf a9L ePsf] t/ ;du|df pQm ;d"xsf] k|fKtfÍ %)

k|ltzt ck'u ePdf pQm ;d"xsf] ;a} ljifosf] k"/s kl/Iff slDtdf 5 dlxgf kl5 km]/L

lbg'kg]{ x'G5 . b'j} ;d"x pQL0f{ geP ;Dd CAP III tx tyf tflnd cjlwsf] ;'?jft ug{

kfOFb}g .

▪ CAP II txsf] b'j} ;d"x pQL0f{ ePkZrft dfq k]zfut k|df0fkq k|fKt rf6{8{ PsfpG6]G6sf]

dftxtdf /xL tflndsf] ;'?jft ug{ kfOG5 . tflnd cjlw slDtdf b'O{ jif{ 5 dlxgf ePkl5

dfq CAP III txsf] kl/Iffdf ;d]n x'g kfOG5 .

▪ rf6{8{ PsfpG6]G6 lzIffsf] t];|f] tx CAP III txdf ;d]t klxnf] ;d"xdf rf/ tyf bf];|f]

;d"xdf rf/ k]k/ u/L hDdf cf7 k]k/sf] cWoog x'G5 . CAP III tx pQL0f{ x'g ;d]t k|To]s

;d"xdf /x]sf] k]k/sf] kl/Iffdf k|To]s k]k/df slDtdf $) k|ltzt tyf k|To]s ;d"xdf

;du|df slDtdf %) k|ltzt pQL0f{ k|ltzt k|fKt ug'{kb{5 . s'g} k]k/df k|fKtfÍ $) gePdf

jf ;d"xsf] ;a} k]k/df k|fKtfÍ $) eGbf a9L ePsf] t/ ;du|df pQm ;d"xsf] k|fKtfÍ %)

k|ltzt ck'u ePdf pQm ;d"xsf] ;a} ljifosf] k"/s kl/Iff slDtdf 5 dlxgf kl5 km]/L

lbg'kg]{ x'G5 . b'j} ;d"x plQ0f{ geP;Dd CAP III tx pQL0f{ ePsf] dflgb}g . CAP

III tx pQL0f{ eO{ tLg jif{sf] sfo{ut tflnd, !)) 306fsf] cfO{=6L= tflnd tyf !% lbgsf]

hLPd;LP; tflnd lnPsf ljBfyL{ dfq rf6{8{ PsfpG6]G6 x'g of]Uo x'G5g\ .

▪ g]kfndf rf6{8{ PsfpG6]G6 kl/Iff tf]lsPsf] ldltdf k|To]s jif{ cª\u|]hL h'g tyf l8;]Da/sf]

klxnf] lbg b]lv nuftf/ lagf s'g} cWoog labf ;~rfng ul/G5 .

▪ pQL0f{ dfkb08 tyf kl/Iffsf] pQL0f{ k|ltztsf] cfwf/df rf6{8{ PsfpG6]G6 lzIffdf pQL0f{

k|ltzt cf};t % b]lv & k|ltzt /x]sf] kfOG5 .


14

:gfts tyf :gftsf]Q/ lzIff

▪ :gfts rf/ jif{ tyf :gftsf]Q/ lzIff b'O{ jif{sf] ;]d]:6/ k|0ffnLdf cWofkg x'G5 . :gfts

txdf k|To]s ;]d]:6/ pQL0f{ x'g slDtdf #^ k|ltzt k|fKtfÍ k|fKt ug'{kb{5 . s'g} ljifodf

pQL0f{ gePdf pQm pQL0f{ gePsf] ljifosf] dfq cfufdL jif{ k/LIff lbg ;lsG5 . :gfts

klxnf] jif{df s'g} jf ;a} ljifodf pQL0f{ geP klg csf]{ jif{sf] cWoog ug{ 5'6 /x]sf] 5 .

t/ :gfts tx pQL0f{ geO{ :gftsf]Q/ txdf egf{ x'g kfOFb}g .

▪ lq=lj cGtu{tsf] :gfts tyf :gftsf]Q/ lzIff lq=lj=sf] Sofn]G8/df cfwfl/t /x]/ ;~rfng

ul/P tfklg k/LIffsf] tflnsfdf Ps¿ktf /x]sf] kfOFb}g . ;fy} ;fdfGotof Ps} txsf] b'O{

k/LIffsf] aLrdf cWoog labf lbOPsf] kfOG5 .

▪ pQL0f{ dfkb08 tyf kl/Iffsf] pQL0f{ k|ltztsf] cfwf/df :gfts tyf :gftsf]Q/ lzIffdf

k/LIfyL{sf] pQL0f{ k|ltzt cf};t #) b]lv #% k|ltzt /x]sf] kfOG5 .

5= cGt/f{li6«o dfGotf

lqe'jg ljZjljBfnoeGbf jl/otfqmddf dfly /x]sf ljZjsf clwsf+z ljZjljBfnon] rf6{8{

PsfpG6]G6 lzIffnfO{ :gftsf]Q/ dfGotf k|bfg u/]sf] 5 . ;fy} ef/tsf !@( eGbf a9L

ljZjljBfnon] rf6{8{ PsfpG6]G6 lzIffnfO{ ;f]em} ljBfjfl/lw cWoog ug{ dfGotf lbPsf]

kfOG5 . cGt/f{li6«o :t/df rf6{8{ PsfpG6]G6 lzIffnfO{ lbFb}cfPsf]] dfGotfsf] ljj/0f tnsf]

tflnsfdf lj:t[t ¿kdf pNn]v ul/Psf] 5 .

ljleGg ljb]zL ljZjljBfnoåf/f rf6{8{ PsfpG6]G6 lzIffnfO{ lbPsf dfGotf ;DalGw hfgsf/L

qm=

;+=

b]z ljZj

ljBfnosf]

gfd

xfn ;LPnfO{

lbOPsf]

dfGotf

cGt/f{li6«o

>]0fL

s}lkmot Website

! ef/t Indian

Institute of

Technolog

y, Bombay

:gftsf]Q/

a/fa/ -PhD. df egf{ ug{

;Sg]_

401 - 500 Eligibility criterion:

Master's degree in Arts/Comme

rce or equivalent degree in allie

d subjects with a minimum

of 55% marks (50% for SC/ST/

PwD)

http://www.iitb.

ac.in/newacadh

ome/Ph.D.Broc

hure2019.pdf

@ ef/t Banaras

Hindu

University

:gftsf]Q/


;Sg]_

601-800 Qualifying Examination:

Chartered Accountancy (C.A.)

of the Institute of Chartered

Accountants of India,

http://www.bhu

.ac.in/academic/

research/phd_or

dinance.pdf

# Savitribai

Phule

Pune

University

:gftsf]Q/


;Sg]_

601-800 Eligibility for admission to Ph.

D. programme:

a professional degree decleared

equivalent to the Master's degree

by the corresponding statutory

regulatory body, with at least

http://bcud.unip

une.ac.in/phd_e

ntrance/pdf/Elig

ibility.pdf

http://www.iitb.ac.in/newacadhome/Ph.D.Brochure2019.pdf




http://www.bhu.ac.in/academic/research/phd_ordinance.pdf




http://bcud.unipune.ac.in/phd_entrance/pdf/Eligibility.pdf





15

55% marks in aggregate

$ ef/t Aligarh

Muslim

University

:gftsf]Q/


;Sg]_

801-1000 Eligibility:

Master’s Degree or its

equivalent, recognized by the

University in a subject relevant

to her/his proposed field of

research

https://www.am

ucontrollerexa

ms.com/uploads

/files/50f8644e

142680d5f2e29

8450573a894.p

df

% ef/t Pondicher

ry

University

:gftsf]Q/


;Sg]_

801-1000 Educational Qualifications

Candidates who have studied

under 10+2+3+2 pattern of

education (or 10+2+5) and

qualified for the Master’s

Degree in the subject concerned

or degree accepted as equivalent

by the University, having

secured a minimum of 55%

marks (or equivalent grade)

http://www.pon

diuni.edu.in/site

s/default/files/F

ront-merged%2

0-%20fULL%2

0SET%20REG

ULATIONS-30

112018.pdf

^ ef/t Tezpur

University

:gftsf]Q/


;Sg]_

801-1000 List of approved courses for

Doctoral Programme in

Management:

FCA

http://www.tezu

.ernet.in/dba/ne

w/programme_

phd.php

& ef/t Amity

University

:gftsf]Q/


;Sg]_

1000+ Eligibility Criteria for

Admission :

Applicants with Chartered

Accountancy (CA) Qualification

from 'The Institute of Chartered

Accountants of India' (ICAI)

with a minimum 55% marks or

equivalent grade may be

considered eligible for

admission to Ph.D. Programs

https://www.am

ity.edu/phd/elig

ibility.aspx

* ef/t Annamala

i

University

:gftsf]Q/


;Sg]_

1000+ ELIGIBILITY CRITERIA:

A pass in Master’s Degree with

a minimum of 55% of marks or

in an examination recognized as

equivalent thereto.

https://annamal

aiuniversity.ac.i

n/download/DL

it_PhD_MPhil

%20Regulation

s/12_PhD_(201

9-20).pdf

( ef/t Banasthali

University

:gftsf]Q/


;Sg]_

1000+ Eligibility:

A candidate who has obtained a

Master’s degree in the subject or

related field with at least 55%

marks in aggregate

http://www.ban

asthali.org/bana

sthali/wcms/en/

home/hgher-ed

ucation/phd_pr

ogs/Eligibility.h

tml

!) ef/t Cochin

University

of Science

&

Technolog

y

:gftsf]Q/


;Sg]_

1000+ Eligibility for Admission to the

Ph.D Programme

Candidates for admission to the

Ph.D. programme shall have a

Master's degree or a professional

degree declared equivalent to the

Master’s degree by the

corresponding statutory

regulatory body, with at least

55% marks in aggregate

https://www.cus

at.ac.in/students

/PhDregulations

_2018.pdf

https://www.amucontrollerexams.com/uploads/files/50f8644e142680d5f2e298450573a894.pdf







http://www.pondiuni.edu.in/sites/default/files/Front-merged%20-%20fULL%20SET%20REGULATIONS-30112018.pdf








http://www.tezu.ernet.in/dba/new/programme_phd.php




https://www.amity.edu/phd/eligibility.aspx



https://annamalaiuniversity.ac.in/download/DLit_PhD_MPhil%20Regulations/12_PhD_(2019-20).pdf







http://www.banasthali.org/banasthali/wcms/en/home/hgher-education/phd_progs/Eligibility.html







https://www.cusat.ac.in/students/PhDregulations_2018.pdf





16

gf]6 M lqe'jg ljZjljBfnosf] ranking 1000+ /x]sf] .

https://www.timeshighereducation.com/world-university-rankings/2020/world-ranking#!/page/2/length/25/locat

ions/IN/sort_by/rank/sort_order/asc/cols/stats

;fy} ef/tsf] ljZjljBfnox¿sf] ;ª\3 (Association of Indian Universities) n] ef/tLo

rf6{8{ PsfpG6]G6 ;+:yfaf6 rf6{8{ PsfpG6]G;L clGtd kl/Iff / :gfts pQL0f{nfO{

jfl0fHozf:qdf :gftsf]Q/ ;/xsf] dfGotf k|bfg u/]sf] 5 .

https://resource.cdn.icai.org/26940bos16383.pdf

o;jfx]s Ranking df ;xefuL gePsf ef/tsf ljleGg k|ltli7t ljZjljBfnon] Chartered

Accountancy kl/Iff pQL0f{x?nfO{ o;k|sf/ dfGotf k|bfg u/]sf] 5 .

qm=

;+=

b]z ljZj

ljBfno

sf] gfd

xfn ;LPnfO{

lbOPsf]

dfGotf

s}lkmot Website

! ef/t Indian

Institute

of

Manage

ment

Ahmeda

bad

:gftsf]Q/

a/fa/

-PhD. df

egf{ ug{

;Sg]_

Basic Eligibility Criteria:

Professional qualification - CA/

ICWA/CS with B.Com/Degree

https://www.iima.ac.in/

c/document_library/get

_file?uuid=5dc27e64-6

99c-40e9-9048-3d9fa8a

1724a&groupId=52454

&filename=Ph.D.%20P

rog.%20Admission%20

Writeup-2020

@ ef/t Bangalore

University :gftsf]Q/

a/fa/

-PhD. df

egf{ ug{

;Sg]_

ADMISSION TO THE Ph.D.

PROGRAMME:

Candidates for admission to the Ph.D.

programme shall have a Master's

degree from a University recognised

by the UGC or a professional degree

declared equivalent to the Master’s

degree by the corresponding statutory

regulatory body, with at least 55%

marks in aggregate

https://eng.bangaloreun

iversity.ac.in/wp-conten

t/uploads/2019/06/Ph.D

-Regulations-2016.pdf

# ef/t Universit

y of

Hyderab

ad

:gftsf]Q/

a/fa/

-PhD. df

egf{ ug{

;Sg]_

Minimum Qualifications for

Admission (Ph.D. Programme)

Eligibility: First class Master’s degree

or its equivalent in Management,

Commerce or Accounting (M.B.A.,

M.Com., C.A., I.C.W.A.)

https://www.uohyd.ac.i

n/index.php/academics/

2011-10-27-18-38-04/s

chool-of-management-s

tudies/entrance-examin

ation

$ ef/t Mahatma

Gandhi

Universit

y,

Kottyam

Kerala

:gftsf]Q/

a/fa/

-PhD. df

egf{ ug{

;Sg]_

Eligibility to apply

Candidates who have passed the

Post-Graduate examination in any

discipline of Mahatma Gandhi

University or of other Universities

recognised as eligible thereto,

securing not less than 55% marks or

equivalent grade in aggregate

http://phd.mgu.ac.in/

https://www.timeshighereducation.com/world-university-rankings/2020/world-ranking#!/page/2/length/25/locations/IN/sort_by/rank/sort_order/asc/cols/stats

https://www.timeshighereducation.com/world-university-rankings/2020/world-ranking#!/page/2/length/25/locations/IN/sort_by/rank/sort_order/asc/cols/stats

https://resource.cdn.icai.org/26940bos16383.pdf

https://www.iima.ac.in/c/document_library/get_file?uuid=5dc27e64-699c-40e9-9048-3d9fa8a1724a&groupId=52454&filename=Ph.D.%20Prog.%20Admission%20Writeup-2020








https://eng.bangaloreuniversity.ac.in/wp-content/uploads/2019/06/Ph.D-Regulations-2016.pdf




https://www.uohyd.ac.in/index.php/academics/2011-10-27-18-38-04/school-of-management-studies/entrance-examination






http://phd.mgu.ac.in/


17

6= ljwfyL{sf] k|ToIf lgu/fgLdf k|bfg ul/g] lzIff k|0ffnL

rf6{8{ PsfpG6]G6 lzIff b'/ lzIff k|0ffnL cGtu{t k|bfg ul/g] l8u|L xf] eGg] w]/}df e|d /x]sf] 5 . of]

b'/ lzIff k|0ffnL geO{ lgtfGt ljwfyL{sf] cWoog tyf sfo{bIftfsf], g]kfn rf6{8{ PsfpG6]G6 ;+:yf

tyf tf]lsPsf] rf6{8{ PsfpG6]G6 -h;nfO{ lk|lG;kn elgG5_ sf] k|ToIf lgu/fgL k|bfg ul/g] lzIff

k|0ffnL xf] . rf6{8{ PsfpG6]G6sf ljwfyL{n] k|To]s txsf] clGtd kl/Iffdf ;d]n x'g' cl3 g]kfn rf6{8{

PsfpG6]G6 ;+:yf4f/f lnO{g] tof/L kl/Iffdf -h;nfO{ xn 6]:6 tyf kf]i6n 6]:6 elgG5_ plQ0f{ x'g

clgjfo{ ul/Psf] 5 . o;sf cltl/Qm pQm ljwfyL{n] tf]lsPsf] rf6{8{ PsfpG6]G6sf] k|ToIf lgu/fgLdf

ltg jif{ ;Dd sfo{bIftf cg'ej k|fKt ub{5 . ;fy} cfkm'nfO{ cfjZos ljifodf g]kfn rf6{8{ PsfpG6]G6

;+:Yffdf ;'lrs[t lzIf0f ;+:yfaf6 cWoog ug]{ ljsNk ;d]t ljwfyL{nfO{ k|fKt /x]sf] 5 .

7= ;fdflhs tyf cfly{s k|efj

rf6{8{ PsfpG6]G6 lzIffsf] g]kfnL ;dfhdf Pp6f 5'6\6} ;fdflhs k|lti7f /x]sf] kfOG5 . rf6{8{

PsfpG6]G6 cWoog k"/f u/]sf] JolQmnfO{ n]vf, n]vfk/LIf0f, s/ h:tf ljifosf] lj1sf ¿kdf lnOG5

. ;f]xL lj1tfnfO{ dgg\ u/]/ g} ;+;f/sf ljleGg ljZjljBfno tyf g]kfnd} klg o; cl3;Dd lqe'jg

ljZjljBfnosf cltl/Qm cGo ljZjljBfnon] ;d]t :gftsf]Q/ ;/xsf] dfGotf k|bfg ul//x]sf] kfOG5

. t/ xfn cfP/ pQm dfGotf lbg] sfo{nfO{ :yug ul/Psf] sf/0fn] ubf{ rf6{8{ PsfpG6]G6sf] k|lti7fdf

cfFr k'Ug uPsf] 5 . pQm :yugsf] lg0f{osf] sf/0fn] ubf{ ljleGg ljifosf] lj1tf ePsf rf6{8{

PsfpG6]G6x¿nfO{ Pd lkmn tyf kL=Pr=8L h:tf cg';GwfgfTds cWoogdf ;fd]n x'g ;d]t jl~rt

x'g kg]{ b]lvG5 eg] cWoog ul/;s]sf] ljifosf] km]l/ cWoog ul/of];\ eg]/ k|]l/t u/fpg' ;d]t

Gofof]lrt b]lvFb}g .

g]kfndf nf]s;]jf cfof]usf cltl/Qm ljleGg cw{;/sf/L tyf cGo lgsfon] /f]huf/Lsf] dfkb08df

rf6{8{ PsfpG6]G6 gegL :gfts jf :gftsf]Q/ tx ;/xsf] dfGotf k|fKt egL pNn]v ug]{ ul/Psf] t/

rf6{8{ PsfpG6]G6 pQm dfkb08df of]Uo gx'g] cj:yf l;h{gf x'g] b]lvG5 . o; cj:yfaf6 Ifdtfjfg

JolQm /f]huf/Laf6 jl~rt x'g] dfq geO{ /f]huf/bftfn] klg Ifdtfjg sd{rf/L kfpgaf6 jl~rt x'g]

cj:yf cfpg] b]lvG5 .

b]zdf xfn z}lIfs a]/f]huf/Lsf] ljs/fn cj:yf /x]sf] 5 eg] csf]{ lt/ pRr lzIffsf] gfddf Ifdtfjfg

o'jf ljb]z knfogsf] cj:yf /x]sf] 5 . o;/L ljb]lzPsf clwsf+z pRr lzlIft ju{ g]kfndf kmls{Psf]

pbfx/0f kfOFb}g . o; cj:yfdf rf6{8{ PsfpG6]G6 lzIff Pp6f ckjfbsf ¿kdf /x]sf] 5 . g]kfn aflx/

ljz]if u/L ef/tdf cWoog u/]sf clwsf+z rf6{8{ PsfpG6]G6 b]zd} kmls{P/ ljleGg If]qdf clt

cfjZos /x]sf] pRr z}lIfs tyf ljz]if1tf ;]jf k|bfg ul//x]sf] kfOG5 . o;af6 o; k]zf b]zsf]

cfly{s ljsf;df dxTjk"0f{ of]ubfg k'¥ofpg] k]zfsf ¿kdf /x]sf]df s;}sf] b'O{ dt gxf]nf t/ xfn;Dd

pknAw dfGotf :yug u/L rf6{8{ PsfpG6]G6x¿sf] j[lQ ljsf; tyf k|lti7fdf cfFr k'¥ofpg] o;


18

k|sf/sf] sfo{af6 rf6{8{ PsfpG6]G6x¿nfO{ xtf]T;fxL agfpg] tyf pRr lzIff cWoog ug]{ axfgfdf

ljb]z knfog u/fpg k|f]T;flxt ug{] l:ylt l;h{gf x'g] b]lvG5 .

b]z xfn …;d[4 g]kfn M ;'vL g]kfnLÚ sf] /fli6«o ;ª\sNkdf Psh'6 eO{ ljsf;sf] kydf nlDsg ;'?

u/]sf] cj:yf cfˆgf] If]qdf ljz]if1tf xfl;n u/]sf gofF rf6{8{ PsfpG6]G6x¿nfO{ dfGotf :yugsf]

gfddf cfˆgf] Ifdtf b]z ljsf;df nufpg] cj;/af6 jl~rt u/fpg] sfo{n] b]z, lzIff k|0ffnL tyf

;du| ;dfhnfO{ kmfObf gug]{ b]lvG5 .


19

efu–3

lgisif{

lqe'jg ljZjljBfnoeGbf jl/otfqmddf dfly /x]sf ljZjsf clwsf+z ljZjljBfnox¿n]

rf6{8{ PsfpG6]G6 lzIffnfO{ :gftsf]Q/ dfGotf k|bfg u/]sf] tyf ef/tsf !@( eGbf a9L

ljZjljBfnon] rf6{8{ PsfpG6]G6 lzIffnfO{ ;f]em} ljBfjfl/lw cWoog ug{ dfGotf lbPsf]

k[i7e"lddf lqe'jg ljZjljBfnon] rf6{8{ PsfpG6]G6 lzIffnfO{ lbFb}cfPsf] :gftsf]Q/ ;/xsf]

dfGotf vf/]h ug'{ ;fGble{s b]lvFb}g .

;fy} dfly lj:t[t j0f{g ul/Pem}+ Rff6{8{ PsfpG6]G6 lzIffdf cWoog x'g] cy{ jfl0fHo If]qsf

clwsf+z ljifo, cWoog cjlw, sfo{bIftf tflnd, pQL0f{ x'g] dfkb08, Rff6{8{ PsfpG6]G6

lzIffsf] k|fl1s Pj+ Jofj;flos cGt/lglxt ;DaGw tyf Rff6{8{ PsfpG6]G6x¿sf] ;dflhs

g]t[TjbfoL e"ldsfsf cfwf/df of] lzIffnfO{ o; cl3 lbOFb}cfPsf] :gftsf]Q/ ;/xsf] dfGotf

lbFbf km/s kg]{ b]lvb}g .

s]xL ;do cl3 ;Dd lbO/x]sf] :gfts txsf] k/LIff plQ0f{ kZrft\ c7f/ dlxgf kl5 rf6{8{

PsfpG6]G6\;L k/LIff plQ0f{ u/]sf] ljwfyfL{x?nfO{ :gftQmf]/ tyf rf6{8{ PsfpG6]G6\;L k/LIffdfq

plQ0f{ u/]sf ljwfyL{nfO{ :gfts txsf] dfGotf lbg] k|fjwfg ;d]t dflysf ljleGg cfwf/ tyf

b]zdf v'nf ljZjljwfnosf] cjwf/0f cfO;s]sf] kl/k]R5df j}1flgs b]lvb}g .

g]kfn rf6{8{ PsfpG6]G6\; ;ª\3 ;Dk"0f{ rf6{8{ PsfpG6]G6 ;b:osf] xs lxtsf nflu sfo{ ug]{

u}//fhgLlts, u}/gfkmfd"ns k]zfut 5ftf ;ª\u7g xf] . rf6{8{ PsfpG6]G6 ;b:osf] k]zfsf]

ul/df sfod /fVg' o; ;ª\3sf] k|d'v p2]Zo /x]sf] 5 . rf6{8{ PsfpG6]G6x¿sf] j[lQ ljsf;,

;dflhs k|lti7f tyf /f]huf/Ldf k|j]z ug]{ cj;/af6 jl~rt u/fpg] u/L xfd|f ;b:onfO{ k|bfg

ul/Psf] :gftsf]Q/ ;/xsf] dfGotf :yug ug'{ jf~5gLo b]lvb}g .

*****

3 aa/dxn, sf7df8f}f - acan.org.npacan.org.np/wp-content/uploads/2020/01/equivalency... · rf6{8{...

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