in 2011 there have been sea changes in the accounting papers.the commission has shifted from stereotyped pattern of the paper to more up-to-date pattern and this pattern is expected to continue.previously mba and even a b.com student could solve the papers but this time the paper was above b.com and mba level. however if one who has done b com or mbs can still opt this paper if one has worked hard for this subject in b.com and mba. so if u ve done mba properly, you may opt it.