ASSAM SCIENCE AND TECHNOLOGY UNIVERSITY

Guwahati

Curriculum for UNDERGRADUATE PROGRAMME (UGP) in Business Administration

as per NEP-2020 Guidelines

(From Academic Session 2024-25 onwards)

1st Semester
 ASSAM SCIENCE AND TECHNOLOGY UNIVERSITY
Guwahati

UGP in Business Administration

1st Semester

SEMESTER - I Marks
Course Course Code
S. Course Title L T P Credit CE ESE
Type
No.
C
3 WEEKS COMPULSORY INDUCTION PROGRAM (UHV-I)
Principles and
1 C-1 BAC1241101 Practices of 3 1 0 4 30 70
Management
Business
2 AEC-1 BAAE241102 1 1 0 2 0 50
Communication-I
Financial
3 C-2 BAC2241103 3 1 0 4 30 70
Accounting
Business
4 C-3 BAC3241104 Statistics and 3 1 0 4 30 70
Logic

5 AEC-2 BAAE241105 General English 1 1 0 2 0 50

Indian Knowledge
6 MDE-1 CAMD241105 2 0 0 2 0 50
System

Environmental
7 VAC-1 CAVA241106 Science and 2 0 0 2 0 50
sustainability

TOTAL 20 90 410

1|Page
 DETAILED SYLLABUS

Hours per Credit

Course Code Course Title weekL-T-P C

Principles and Practices 4-0-0 4

BAC1241101 of Management

Course Objectives:

1. To understand the basic concepts, principles, and theories of management.

2. To examine the essential functions of managers.
3. To analyze the impact of globalization, diversity, and ethics on management.
4. To develop skills in strategic planning, decision-making, and leadership.

Course Outcomes:
1. Demonstrate how management principles are used to solve practical business
problems
2. Compare and contrast different management theories and their
effectiveness in various organizational contexts

Course Content:

Unit 1: Introduction to Management

Definition, nature, and significance of management, principles of management,
management and administration, levels of management, role of managers and
managerial skills; Evolution of management thought: Classical, Behavioral,
Quantitative, Systems, Contingency and Modern approaches; Management as a
science and an art; Functions of management: Planning, organizing, leading, and
controlling

Unit 2: Planning, Organizing and Staffing

Nature, Importance and Purpose of planning in management; Types of plans: Strategic,
tactical, operational ; Planning process and techniques ; Decision- making-
Importance and steps, decision making models and tools; Organizational structure and
design; types of organizational structures: Functional, divisional, matrix;
Authority, responsibility, and delegation, Centralization Vs Decentralization of
authority and responsibility – Span of Control; Coordination and integration, MBO

2|Page
and MBE; Nature and Importance of staffing – Process of selection and recruitment

Unit 3: Leading, Directing and Controlling

Meaning and nature of directing, Leadership theories (trait, behavioral,
contingency, participative, charismatic, transformational, level-5 leader),
Motivation theories and practices (Maslow, Herzberg two factor, McGregor’s theory
x & theory y), Hawthorne effect, Communication (meaning and importance) in
management, Team building and group dynamics; Controlling-meaning and steps
in controlling, control process and systems, essentials of sound control system,
methods of establishing control, types of control; Performance measurement and
management.
Unit 4: Strategic Management, Ethics and Social Responsibility
Overview of strategic management, SWOT analysis and strategic formulation,
Implementing and evaluating strategies. Ethical issues in management, Corporate
social responsibility (CSR), Sustainable management practices.

Text Books (Latest Editions):

1. Rao, V. S. P. Management Principles and Applications.

Taxmann Publications.
2. Bright, D. et al. Principles of Management. OpenStax
Textbooks, Houston

3. Kapoor, Premvir, Principles of Management, Khanna Book Publishing.

4. Jones, G. R., and George, J. M. Essentials of contemporary

management. New York, NY: McGraw-Hill Education.

5. Robbins, S. P. & Coulter, M. A. Management. Pearson.

********

3|Page
 Hours per week Credit
Course Code Course Title L-T-P C

BAAE241102 Business Communication-I 1-1-0 2

Course Objectives:

1. To understand the concept, process, and importance of

Business Communication.
2. To help students in understanding the basic principles and techniques
of business communication.
3. To train students to acquire and master written communication for the
corporate world.
4. To sensitize students to understand Business Communication in Global
and Cross-Cultural context.

Course Outcomes:
1. Apply the skills of effective letter writing and be able to create various kinds
of Business letters.
2. Understand various barriers to communication and apply pre-emptive
measures, including feedback, to minimize the same.
3. Students shall be able to effectively analyze and evaluate various
kinds of business correspondence and e-correspondence.
4. Able to present in front of audience with confidence and expertise.

Course Content:

Unit 1: Introduction to Communication in Organizations

Introduction to Business Environment and Communication, Models of
communication, Basics of Communication (types, channels and barriers), 7Cs of
communication, Formal and informal communication, Listening Skills,
communication on social media platforms.

Unit 2: Written Communication

Planning and executing different types of messages, emails, formal letters (Planning
& Layout of Business Letter) and informal messages on e-platforms, negative
messages: indirect & direct negative messages; Persuasive messages, request letters
to various stakeholders, Sales Letters, Complaint & Follow up Letters, Promotion
Letters, Job application Letters, cover letters, resume, Resignation Letters.

4|Page
Unit 3 - Interpersonal Communication

Team communication, managing communication during online meeting,

communication with virtual team, communication in gig economy; Presentation skills
(Verbal and non-verbal); Powerpoint presentation skills; Infographics, introduction to
contemporary alternatives (such as- Prezi,Visme, Microsoft Sway, Zoho)

Unit 4 - Digital Communication

Social media and individual, social media & organizations, Media Literacy; Strong
Digital communication skills – email, instant messaging, video conferencing,
e-meetings, Digital collaboration, digital citizenship –digital etiquettes
& responsibilities; introduction to personal and organizational websites.

Text Books (Latest Editions):

1. AICTE’s Prescribed – Communication Skills in English, Khanna Book

Publishing.
2. Lesikar, R.V. & M.E. Flatley,“Business Communication: Connecting in a
Digital World”, McGraw-Hill Education.
3. Murphy, H. A., Hildebrandt, H. & Thomas, J.P., Effective Business
Communication. McGraw Hill.
4. Mukerjee H. S., Business Communication: Connecting at Work. Oxford
Publication
5. Boove, C.L.,Thill, J. V. & Raina, R. L, Business Communication
Today, Pearson.

**********

5|Page
 Hours per week Credit
Course Code Course Title L-T-P C
BAC2241103 Financial Accounting 4-0-0 4

Course Objectives:
1. To provide an understanding of application of various principles and practice of
Accounting.
2. To demonstrate the knowledge on the process of accounting cycle and basic steps
involved in Accounting.
3. To apply the knowledge of systematic maintenance of books of accounts to real life
business.
4. To estimate Annual Financial statements of Sole proprietorship and Company
form of business.

Course Outcomes:
On having completed this course student should be able to:
1. Identify the application of various principles and practice of Accounting in
preparation of accounting statements.
2. Demonstrate the knowledge on the process of accounting cycle.
3. Apply the knowledge of systematic maintenance of books of accounts to real life
business.
4. Estimate Annual Financial statements of Sole proprietorship and Company form of
business.
Course Content:
Unit– 1: Introduction to Accounting, Accounting system and process
Meaning, Need for accounting and accounting information system, Stakeholder using
accounting information, Qualitative aspects of financial accounting, Accounting
standards in India and International (outline), Branches of Accounting, Types of Business
Organisations, Accounting taxonomy, Accounting concepts and conventions, Accounting
concept of income and expenditure, Classification of capital and revenue- expenditure and
income, accounting equation of assets equals capital and liabilities, accounting process,
contingent assets and liabilities, Fictitious assets.
Unit – 2: Recording transactions and Trial balance
Transactions -nature, Entry in Journal, Purchases, sales, Returns, Receivables, and
payables, Inventory, Depreciation and amortizations, reserves, Intangible assets
accounting, GST transactions, Entry in Ledger, Accounting accuracy through Trial
balance, correction of errors.
Unit – 3: Final Accounts
Preparation of Trading and Profit and Loss account, cash books, and Balance Sheet of
sole trading concerns, importance of disclosures in final accounts

6|Page
Unit - 4: Company Final Accounts
Introduction to company – kinds, share capital, issue of shares, schedules to accounts,
Financial statements as per Companies Act- 2013, Provisions as to Preparation of Financial
Statements, Preparation of Income statement and Balance sheet (horizontal and Vertical).
Green Accounting and Sustainable Reporting- Need and objectives, Sustainability
reporting need and methods, data collection, analysis for sustainable reporting to improve
value of business, IFRS Financial sustainability disclosure standards.
Text Books (Latest Editions):
1. Jain S.P.,& Narang K L. . Basic Financial Accounting I, New Dehli,
Kalyani publishers.
2. Kimmel, Financial accounting, Wiley Publications
3. Gupta, A.. Financial Accounting for Management: An Analytical Perspective,
Noida, Pearson Education.
4. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas
Publishing House, New Delhi.
5. Ashish k Battacharya, Essentials of financial accounting for Business
Managers, Six, PHL learning.
6. Accounting for sustainability: www.ifac.org
7. Peter Bartelmus, E K Seifert, Green Accounting, London, Routledge
Publications
8. IFRS sustainability standards: www.ifrs.org

*********

7|Page
 Hours per week Credit
Course Code Course Title L-T-P C

BAC3241104 Business Statistics and 3-1-0 4

Logic

Course Objectives:

1. To establish importance of logical reasoning in human inquiry.

2. To demonstrate data handling skills and summarize data with clarity.
3. To extend an understanding of application of relevant concepts of Statistics to a
given business scenario.
4. To understand business problems and make decisions using appropriate
statistical models and explain trends
5. To demonstrate the knowledge on the process of organizing a data and conduct
statistical treatment.

Course Outcomes:

On having completed this course student should be able to:

1. Demonstrate data handling skills with clarity and logical reasoning.

2. Outline the relevant concepts of Statistics to a given context/business scenario
3. Organize business data and conduct statistical treatment.
4. Evaluate and interpret data using appropriate statistical techniques.
5. Explain data trends using appropriate statistical models.

Unit – 1 : Measures of Central Tendency, Dispersion, Measures of Skewness and

Kurtosis

Classification and tabulation of data, frequency distribution, diagrams and graphs,

measure of central tendency- arithmetic mean, weighted arithmetic mean, median, mode,
geometric mean and harmonic mean (theory only) and meaning of partition values-
quartiles, deciles, percentiles, measures of dispersion - range, quartile deviation, mean
deviation from mean and median, standard deviation and coefficient of variation.

Skewness - meaning, difference between dispersion and skewness, Karl Pearson’s and
Bowley’s measures of skewness, concept of kurtosis, types of kurtoses and importance.

Unit – 2: Correlation and Regression

Meaning, definition and use of correlation, covariance, scatter diagram, types of

8|Page
correlation, Karl Pearson’s correlation coefficient, Spearman’s Rank correlation
coefficient, probable error. regression- meaning and utility of regression analysis,
comparison between correlation and regression, regression lines –x on y, y on x,
regression equations and regression coefficients. meaning,

Unit – 3: Probability and Probability distributions

Introduction to probability, basic concepts of probability- classical definition, addition

and multiplication rules, probability distributions – binomial, poisson and normal
distributions, expected value.

Unit–4: Introduction to Logic

Number series, coding decoding and odd man out series, direction sense test, seating
arrangements – linear and circular, blood relations, arithmetic and geometric
progressions, Inductive and deductive reasoning.

Practical Component:

Understanding basic concepts of statistics is possible by incorporating data sets from real
life situations. In every unit one hour could be set aside to handle realistic data such as
number of steps taken on a day, daily expenditures of students, air

quality index in various months in various cities, stock prices etc. using EXCEL and make
their interpretations. Students may make short presentations of their analysis to add to the
learning experience.

Textbooks (Latest Editions):

1. Levin R. I.& Rubin D. S. Statistics for Management. Delhi: Pearson.

2. Pillai & Bagavathi. Statistics, Theory and Practice, S Chand Publishing

3. SP Gupta. Statistical Methods, Sultan Chand and Sons

4. SC Gupta. Fundamentals of Statistics, Himalaya Publishing House

5. Sharma, Gupta, The Practice of Business Statistics, Khanna Publishing House.

6. Sharma J.K. Business Statistics, Vikas Publishing House

*********

9|Page
 Hours per week Credit
Course Code Course Title L-T-P C

BAAE241105 General English 1-1-0 2

Course Objective:
1. To provide learning environment to practice listening, speaking, reading and
writing skills.
2. To assist the students to carry on the tasks and activities through guided
instructions and materials.
3. To effectively integrate English language learning with employability skills and
training.
4. To provide hands-on experience through case-studies, mini-projects, group and
individual presentations.

Course Outcomes: The student will acquire basic proficiency in English including
reading and listening comprehension, writing and speaking skills

Course Content:
Unit- 1 : Vocabulary Building

The concept of Word Formation, Root words from foreign languages and their use in
English, Acquaintance with prefixes and suffixes from foreign languages in English to
form derivatives, Synonyms, antonyms, and standard abbreviations.
Unit-2: Basic Writing Skills

Sentence Structures, Use of phrases and clauses in sentences, Importance of proper

punctuation, Creating coherence, Organizing principles of paragraphs in documents,
Techniques for writing precisely
Unit- 3: Identifying Common Errors in Writing

Subject-verb agreement, Noun-pronoun agreement, Misplaced modifiers, Articles,

Prepositions, Redundancies
Unit- 4: Nature and Style of sensible Writing

Describing, Defining, Classifying, providing examples or evidence, writing introduction

and conclusion, Module V: Writing Practices, Comprehension, Précis Writing, Essay
Writing

10 | P a g e
 Unit-5: Oral Communication (This Module involves interactive practice sessions
in Language Lab)
Listening Comprehension, Pronunciation, Intonation, Stress and Rhythm, Common
Everyday Situations: Conversations and Dialogues, Communication at Workplace,
Interviews, Formal Presentations
Unit- 6: Oral Communication (This Module involves interactive practice sessions
in Language Lab)
Listening Comprehension, Pronunciation, Intonation, Stress and Rhythm, Common
Everyday Situations: Conversations and Dialogues, Communication at Workplace,
Interviews, Formal Presentations

Text/Reference Books (Latest Editions):

1. AICTE’s Prescribed Textbook: Communication Skills in English (with Lab
Manual), Anjana Tiwari, Khanna Book Publishing Co.,
2. Effective Communication Skills. Kul Bhushan Kumar, Khanna Book Publishing,

3. Practical English Usage. Michael Swan. OUP.

4. Remedial English Grammar. F.T. Wood. Macmillan.

5. On Writing Well. William Zinsser. Harper Resource Book.

6. Study Writing. Liz Hamp-Lyons and Ben Heasly. Cambridge University Press.

7. Communication Skills. Sanjay Kumar and PushpLata. Oxford University Press.

8. Exercises in Spoken English. Parts. I-III. CIEFL, Hyderabad. Oxford

University Press.

********

11 | P a g e
 Hours per week Credit
Course Code Course Title L-T-P C

CAMD241105 Indian Knowledge System 2-0-0 2

Course Outcome:

1. -The students will understand the concepts of Indian traditional knowledge and its
importance
2. - The students will understand with the various aspects of Indian traditional knowledge
and their relevance today

Detailed Syllabus

UNIT Content
Defining Indian Knowledge System. Importance of Ancient Knowledge, The IKS Corpus.
Introduction to Traditional Knowledge: Concept & Definition, Nature, Scope and Importance of
1 Traditional Knowledge. The Vedic Corpus: Introduction to Vedas, The Four Vedas. Philosophical
System: Development and Unique Features. Bhagavad Gita
The Vedangas and Other Streams of Indian Knowledge System:
2 The six Vedangas — Siksha, Vyakarana, Chandas, Nirukta, Jyotisha and Kalpa.
Indian Mathematics:
Numbers, fractions and geometry in the Vedas. Decimal nomenclature of numbers in the Vedas.
3 Zero and Infinity. The development of the decimal place value system which resulted in a
simplification of all arithmetical operations. Linguistic representation of numbers. Important
texts of Indian mathematics. Brief introduction to the development of algebra, trigonometry
and calculus.
Indian Astronomy:
Ancient records of the observation of the motion of celestial bodies in the Vedic corpus. Sun,
4 Moon,Nakshatra & Graha. Astronomy as the science of determination of time, place and
direction by observing the motion of the celestial bodies. The motion of the Sun and Moon.
Motion of equinoxes and solstices. Elements of Indian calendar systems. Basic ideas of the
planetary model of Aryabhata and its revision by Nilakantha
Indian Health Sciences:
Vedic foundations of Ayurveda. Basic concepts of Ayurveda. The three Gunas and three Doshas,
5 Pancha-mahabhuta and Sapta-dhatu. Six Rasas and their relation to Doshas. Ayurvedic view of
the cause of diseases. Dinacharya or daily regimen for the maintenance of good health.
Current revival of Ayurveda and Yoga.
Books: 1. Baladev Upadhyaya, Samskrta Śāstrom ka Itihās, Chowkhambha, Varanasi

2. D. M. Bose, S. N. Sen and B. V. SuBCArayappa, Eds., A Concise History of Science in India,

2nd Ed., Universities Press, Hyderabad.
3. Astāngahrdaya, Vol. I, Sūtrasthāna and Śarīrasthāna, Translated by K. R. Srikantha
Murthy,Vol. I, Krishnadas Academy, Varanasi
4. Dharampal, Some Aspects of Earlier Indian Society and Polity and Their Relevance Today,
New Quest Publications, Pune
5. Dharampal, Indian Science and Technology in the Eighteenth Century: Some
Contemporary European Accounts, Dharampal Classics Series, Rashtrotthana Sahitya,
Bengaluru

12 | P a g e
6. Dharampal, The Beautiful Tree: Indian Indigenous Education in the Eighteenth
Century, Dharampal Classics Series, Rashtrotthana Sahitya, Bengaluru

7. J. K. Bajaj and M. D. Srinivas, Indian Economy and Polity in Eighteenth century

Chengalpattu, in J. K. Bajaj ed., Indian Economy and Polity, Centre for Policy Studies,
Chennai, pp. 63-84.

8. M. D. Srinivas, The methodology of Indian sciences as expounded in the disciplines of

Nyāya, Vyākarana, Ganita and Jyotisa, in K. Gopinath and Shailaja D. Sharma (eds.), The
Computation Meme: Explorations in Indic Computational Thinking, Indian Institute of
Science, Bengaluru (in press).

********

13 | P a g e
 Hours per
Credit
Course Code Course Title week
C
L-T-P

Environmental Science
CAVA241106 2-0-0 2
and Sustainability

Course Objective(s):

1. This course aims to familiarize students with basic environmental concepts, their
relevance to business operations, and forthcoming sustainability challenges.
2. This course will equip students to make decisions that consider environmental
consequences.
3. This course will enable future business graduates to become environmentally
sensitiveand responsible managers.

Course Outcome(s):

1. Explore the basic environmental concepts and issues relevant to the business
andmanagement field.
2. Recognize the interdependence between environmental processes and socio-
economicdynamics.
3. Determine the role of business decisions, policies, and actions in minimizing
environmental degradation.
4. Identify possible solutions to curb environmental problems caused by managerial
actions.
5. Develop skills to address immediate environmental concerns through changes in
business operations, policies, and decisions.

Course Content:

Unit 1: Understanding Environment, Natural Resources, and Sustainability Fundamental

environmental concepts and their relevance to business operations; Components and segments of
the environment, the man-environment relationship, and historical environmental movements.
Concept of sustainability; Classification of natural resources, issuesrelated to their overutilization,
and strategies for their conservation. Sustainable practices in managing resources, including
deforestation, water conservation, energy security, and food security issues. The conservation and
equitable use of resources, considering both intergenerational and intergenerational equity, and the
importance of public awareness and education.

Unit 2: Ecosystems, Biodiversity, and Sustainable Practices Various natural ecosystems, learning
about their structure, functions, and ecologicalcharacteristics. The importance of biodiversity, the
threats it faces, and the methods used for itsconservation. Ecosystem resilience, homeostasis, and
carrying capacity, emphasizing the need for sustainable ecosystem management. Strategies for in
situ and ex situ conservation, nature reserves, and the significance of India as a mega diverse nation.

14 | P a g e
Unit 3: Environmental Pollution, Waste Management, and Sustainable Development Various
types of environmental pollution, including air, water, noise, soil, and marine pollution,and
their impacts on businesses and communities. Causes of pollution, such as global climate
change, ozone layer depletion, the greenhouse effect, and acid rain, with a particular focus
onpollution episodes in India. Importance of adopting cleaner technologies; Solid waste
management; Natural and man-made disasters, their management, and the role of
businesses inmitigating disaster impacts.

Unit 4: Social Issues, Legislation, and Practical Applications

Dynamic interactions between society and the environment, with a focus on sustainable
development and environmental ethics. Role of businesses in achieving sustainable
development goals and promoting responsible consumption. Overview of key
environmental legislation and the judiciary's role in environmental protection, including
the Water (Preventionand Control of Pollution) Act of 1974, the Environment (Protection)
Act of 1986, and the Air (Prevention and Control of Pollution) Act of 1981.
Environmental justice, environmental refugees, and the resettlement and rehabilitation of
affected populations; Ecological economics,human population growth, and demographic
changes in India.

Text Books (Latest Editions):

● Poonia, M.P. Environmental Studies (3rd ed.), Khanna Book Publishing Co.
● Bharucha, E. Textbook of Environmental Studies (3rd ed.) Orient Blackswan Private Ltd.
● Dave, D., & Katewa, S. S. Text Book of Environmental Studies. Cengage Learning India
PvtLtd.
● Rajagopalan, R. Environmental studies: from crisis to cure (4th ed.). Oxford University Press.
● Miller, G.T. & Spoolman S. Living in the Environment. (20th ed.). Cengage.
● Basu, M., & Xavier Savarimuthu, S. J. Fundamentals of environmental studies.
CambridgeUniversity Press.
● Roy, M. G. Sustainable Development: Environment, Energy and Water Resources.
AneBooks.
● Pritwani, K. Sustainability of business in the context of environmental management.
CRCPress.
● Wright, R.T. & Boorse, D.F. Environmental Science: Toward A Sustainable Future (13th
ed,).Pearson.

******

15 | P a g e