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Hi Fraslin,
It's unfortunate that your friend has not cleared his 3rd year B.Com and has landed up a backlog which has delayed his graduation.
Your friend needs to contact the institute officials personally for specific admission details as it differs from one college to another. He may also consult your previous college, if they can re-consider your case. I would request you to contact your Head of Department regarding the procedure set forth by the college.
However, he may pursue his graduation via distance or correspondence mode of learning. There may be some difference in Correspondence and Regular course, i would say it varies from one subject to the other also from one degree to the other. However in general a course through distance learning does not have as much value as the regular one so if you can do a regular course, it would hold a lot of importance and thus be a much better option. The acceptability and recognition of a full time course is higher in industry and the long term career gains are good. Correspondence courses are ideally meant for those who are working and cannot leave their jobs to further their education. It is only to leverage ones experience and not so much as a stand alone degree. The employ-ability of a full time degree holder is the most and those with a distance education degree may face a drawback as far as employment options with MNCs are concerned. However, what is also relevant is your experience; skills and profile should match the profile needed for the job and organization. Thus it would be best for you to pursue a full time course.
Hope this information helps. Please feel free to revert. Click on the thumbs up or mark it as the best, if you found this useful.
Wish You Luck!

The CS and CA are the totally different. The CS course has its own limitation and scope.
Firstly CS is related to Law matters of companies. The company secretary looks after legal compliance of company. The scope of company secretary is increased now. Every company has to appoint company secretary if the paid up capital exceeds the limit.
The new company act 2013 has increased the scope by inserting section 204 which apply to every company. in this section the company has to conduct secretarial audit. this has expanded the scope for CS course.
The CA on other hand has legal edge over tax audit and statutory audit.
hence CA and CS are different. CA has better opportunities but it does not limit the scope of Company secretary at all. but make choice between account, audit, taxation area on one hand as CA or law and legal compliance as CS
The Salary depend on candidate