One of my friend got 47.50% marks in final year of B.com , he want to do CA , so he is eligible for direct entry of ipcc or not plz suggest.
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Quick Summary
A B.Com graduate with 47.5% marks is inquiring about eligibility for the CA IPCC direct entry route. To qualify for direct entry into the IPCC, candidates must achieve a minimum aggregate of 55% in their Bachelor of Commerce degree, excluding language subjects. For non-commerce graduates, the requirement is 60%. If the aggregate percentage falls below the threshold, the candidate will need to appear for the CPT exam.
Aggregate of all 6 semesters of bachelor's degree.
As per rules of ICAI, bachelor's degree candidates in commerce stream with 55% marks or more in graduation can directly appear for IPCC stage. For non commerce stream, it is 60% marks.
Those who have less than required percentage have to appear for CPT !
upcoming to your question - Take total of all marks ontained in all semesters and divide it by overall total marks of semesters to arrive at aggregate percentage.