online

Yes, you can change or cancel IELTS exam in both methods. But you must do it before deadline, and a small admin charge may be cut from your fee.

Yes, the IELTS test fee is same in both ways. Only the payment mode is different. Online you pay with card or UPI, and offline you pay with cash, DD or bank slip.

Online IELTS registration is faster and easy. You can book from home in 10–15 mins. But if you don't have internet or need help, then offline method is also good.

To register for IELTS exam log on to the IDP IELTS India website. You will see Register for IELTS, click on it. It will take you to the booking page. 

SPJAT is an online entrance exam conducted for admissions to the MBA programme by SP Jain School of Global Management. The candidates who are selected can take part in an offline counselling conducted at the designated centre. 

Some of the best textbooks that I will surely recommend you for BCom are -

• Financial Accounting: T.S. Grewal, J.R. Monga. 
• Business Law: N.D. Kapoor, M.C. Kucchal, S.K. Aggarwal. 
• Cost and Management Accounting: M.N. Arora. 
• Advanced Auditing: R.G. Gupta. 
• Other Subjects: Shoolini Online also lists books for International Business (P. Subba Rao) and Corporate Accounting (S.N. Maheshwari).