MBA 1st Semester Paper :Written and Oral Communication

Written and Oral Communication

The objective of this paper is to develop the softs kills and personalities of the students through the process of regular interaction with the industry, decision makers, consumers, academicians, researchers and society, at large.

The pedagogy will consist of class lectures on the tools and techniques of interview skills, presentation skills, event management skills and learning through exposure to real life situations.

The course will broadly cover:

1.     Industrial & sectoral studies, societal studies, field visits etc.

2.     Tools and techniques of analyzing management situations, case studies and real life projects.

3.     Tools, techniques and art of report writing, presentation and defense.

MBA 1st Semester Paper : Legal Aspects Of Business

Legal Aspects Of Business

Unit 1: Law of Contract: Definition, Essentials and types of Contract, Offer , Acceptance and Consideration-definition and essentials; Exception to the rule ‘no consideration, no contract,’ Doctrine of Privity of Contract, Capacity of Parties, Free consent, Quasi contract, Legality of object, Contract -Performance, Termination, Breach and Remedies.

Unit 2: Law of Agency: Essentials, kinds of Agents, Rights and duties of Agents and Principles, Creation of Agency, Termination of Agency; Bailment and Pledge-Bailment, Definition, Essential Elements, Rights and Duties of Bailor and Bailee; Pledge-Essentials, Rights and Duties of Pledger and Pledgee

Unit 3: Negotiable Instruments Act 1881, Nature, Characteristics and Kinds ,  Parties to Negotiable Instruments, Negotiations, Presentment, Discharge and Dishonour of Negotiable Instrument.

Unit 4: Sales of Goods Act, 1930: Definition of Sales, Sales Vs Agreement to Sale, Goods, Price and Time, Condition and Warranties, Express and Implied Conditions, “Doctrine of Caveat Emptor”, Right of Unpaid Seller.

Unit 5: Law of Partnership 1932: Definition, Essentials of Partnership, Formation of Partnership , Kinds of Partners, Authorities, Rights and Liabilities of Partners, Registration of Partners, Dissolution of Partnership Firm, The Limited Liability Partnership Act, 2008: Concept and Nature.

Unit 6: Companies Act 1956: Definition, Characteristics and Kinds of Companies, Steps in Formation of Company, Memorandum of Association, Articles of association and Prospectus, Directors: Appointment, Power, Duties and Liabilities , Meeting & Resolutions: Types of Meetings, Modes of Winding up of a Company.

Unit 7: Consumer Protection Act 1986: Objectives, Definition, Consumer Forums under the CPA, their Jurisdiction, Power & Functions, Intellectual Property Right: Meaning, Objectives and Scope, An Overview of IPR Legislation in India.

MBA 1st Semester Paper: Financial Accounting, Analysis & Reporting : Gauhati University

Financial Accounting, Analysis & Reporting

Unit 1: Meaning of Accounting, Objectives or Functions of Accounting Information; Accounting Principles, Accounting Conventions and Policies; GAAP and IFRS.

Unit 2: The Accounting Process, Identification and Documentation and Recording of Business Transactions, Classifications of Business Transactions in Ledgers, Subsidiary Books.

Unit 3: The Trial Balance- Meaning of Trial Balance, Objectives in Drawing up a trial Balance; Construction of a Trial Balance, Errors disclosed by a Trial Balance, Errors not Disclosed by a Trial Balance, Locating errors.

Unit 4: The Cash Book, Bank Reconciliation Statement.

Unit 5: Important Common Issues in Accounting Records- Depreciation Accounting; Accounting for Inventories, Capital and Revenue, Cash and Accrual Basis of Accounting.

Unit 6: Final Accounts- Trading Account, Profit and Loss Account and Balance Sheet, Classification of items in a Balance Sheet, Adjustment entries.

Unit 7: Basic features of Company Form of Business Organization, Procedure of Forming a Company, Legal requirements as to Company Accounts, Preparation of Financial Statements of Corporate entities and Annual Reports.

Unit 8: Computerized Accounting Systems using Tally in accounting.

MBA 1st Semester Paper :Strategic Cost Analysis & Management : Gauhati University

Strategic Cost Analysis & Management

Unit 1: Introduction to Strategic Cost Analysis, Cost Management & Cost Accounting: Basic Concepts & Terms, Classification of Cost, Cost Management tools, Strategic view of Cost Management- Value Chain Analysis, Strategic Positioning Analysis, Cost Driver Analysis.

            Cost Elements: Direct Costs: Material Cost Management; Managing Purchase Functions, Storing of Materials, Valuing Material Issues, Operating Control Systems; Labour Cost Management : Methods of Remuneration.

Unit 2: Overheads: Definition and Classification, Production Overheads, Administration & Selling and Distribution Overhead.

Unit 3: Cost Control Accounts, Reconciliation of Cost and Financial Accounts, Job and Contract Costing, Process Costing, Process Losses and Internal Process Profits, Equivalents Production.

Unit 4: Marginal Costing, Conceptual framework, Marginal Costing and Management Decision. Standard Costing,  Cost and Sales Variances.

Unit 5: Cost Audit, Activity Based Costing, Target Costing, Life Cycle Costing, Bench Marking, Strategic Cost Management, Cost Reduction, Value Auditing and Value Engineering.

MBA 2nd Semester Course Structure Paper Name and Credit

MBA 2nd semester paper Credits

2nd Semester: MBA : Gauhati University : paper name & credit points in Grading system

Paper No	Name of the Paper	Credit
1	Marketing Management	4
2	Production Management	4
3	Financial Management	4
4	Human Resource Management	4
5	Research Tools & Techniques in Business	4
6	Global, Emerging & Indian  Economy	4
7	MIS & Data Mining	4
8	Operations Research	4
9	Disaster Management	Non credit

MBA 1st Semester Course Structure Paper Name and Credit

1^st Semester: MBA : Gauhati University syllabus

Paper No.	Name of the Paper	Credit
1	Managing Organization	4
2	Behavioural Science	4
3	Managerial Economics	4
4	Quantitative Techniques in Management	4
5	Strategic Cost Analysis & Management	4
6	Financial Accounting, Analysis & Reporting	4
7	IT Design & Implementation	4
8	Legal Aspects of Business	4
9	Written and Oral Communication	Non credit