MATH- 501 (or) Mathematics Course Inputs: UNIT I: ALGEBRA: Arithmetic and Geometric Progressions, Quadratic Equations, Logarithm

Analytical geometry: (Cartesian co-ordinate system) Length of a line segment section formula, area of a triangle, square, rectangles, rhombus, Gradient of a straight line, equation of straight line (various forms). UNIT II: DETERMINANTS: Definition, Minors and Cofactors of determinant, Properties of determinants, calculation of value of determinants up to third order, Solution of a system of linear equations (not more than three variables), multiplication of determinants. MATRICES: Definition, Types of matrix, Addition and multiplication of matrix; Ad joint and inverse of a matrix; solution of linear equations by matrix method (not more than three variable), application of matrices. UNIT III: SIMPLE AND COMPOUND INTEREST: Simple and Compound interest formulae; nominal rate of interest and effective rate, depreciation. ANNUITIES: Types of annuities; present value and amount of annuities; valuation of simple loans and debentures, sinking fund. UNIT IV: LINEAR PROGRAMMING: Formulation of LPP; Graphical method of solution; Problem relating to two variables including the case of mixed constraints; Case having no solutions, unbounded solution and redundant constraints. SIMPLEX METHOD: Solution of problems up to the three variables, including the cases of mixed constraints; Duality; Transportation problem. UNIT V: CALCULUS (problems and theorems involving trigonometrically ratios are not to be done):- limit and continuity of a function; Differentiation of functions up to second order; maxima and minima.

ENDT- 502 Entrepreneurship Development Course Inputs: Unit I: Entrepreneur- Concept, definition, entrepreneur vs. Entrepreneurship, Entrepreneur Vs. Manager, Entrepreneur vs. Intrapreneur, Characteristics of a successful entrepreneur- diligence, optimism, independence, foresightedness, innovative, capable organizer, highly ambitious. Function of an entrepreneurleadership, risk taking, decision making, business planning, input mobilization, exploring new market, entrepreneurial types-innovative, imitative, Fabian, drone. Concept and definition of woman entrepreneur, technical entrepreneur and social entrepreneur. Unit II: Entrepreneurship- Role in economic development, Entrepreneurial Behaviour- Innovative theory; theory of high achievement; X-effenciency theory; profit theory, theory of social change. Development of women entrepreneurship- the global perspective in brief; Indian perspective, the specific problems of women entrepreneurship in Assam, opportunities (including Govt. incentive and supports) and challenges. Rural entrepreneurship- concept, role, problems and prospects. Unit III: Govt. policies and supports- Salient features of Micro, Small and Medium Enterprises Development Act 2006. Policy of the Central Govt. for promotion of industrial development in North East India. Major schemes of incentives for promotion and development of indigenous entrepreneurship in Assam introduced by the Central and State Govt., with special emphasis on rural entrepreneurship development. Self-help Groups (SHGs)- objectives, formation, working and funding procedure, problems. EDP- needs and objectives. Unit IV: Promotional agencies and their functions-Micro, Small and Medium Enterprises Development organization (MSMEDO); Micro, Small and Medium Enterprises Development Institute (MSME-DI); District Industries and Commerce Centre (DICC); Khadi and Village Industries Commission/Board (KVIC/KVIB); NEDFI, SIDBI, NEITCO, IIE. Unit V: Promotion of a venture opportunities analysis; External environmental analysis- economic, social and technological, competitive factors; legal requirements for establishing a new unit and sources of funds; venture capital and its sources.

MAAC- 503 MANAGEMENT ACCOUNTING Course Inputs: UNIT-I: Management Accounting: Meaning, nature, scope, and functions of Management accounting in decision making; Tools and Techniques of Management accounting. UNIT-II: Funds flow Statements as per Indian Accounting Standard 3, cash flow statement UNIT-III: Absorption & Marginal Costing: Marginal & differential costing as a tool for decision making making or buy; change of product mix; Pricing; Break-even analysis; Exploring new markets; Shutdown decisions. UNIT-IV: Budgeting for profit Planning and Control: Meaning of budget and budgetary control; Objectives; Types of budgets; Fixed and flexible budgeting, Functional budgeting; Control ratios; Zero base budgeting; Responsibility accounting; Performance budgeting. UNIT-V: Standard Costing and Variance Analysis: Meaning of standard cost and standard costing; Advantages and application; Variance analysis material; Labour and overhead (two-way analysis); Variances.

DTAX- 504 Direct Tax I Course Inputs: Unit-I: Income Tax Law: An Introduction - Concept of Tax, an Overview of Income Tax Law in India, Levy of Income Tax, Concept of Income, Important Definition of Income Tax Act- Assessee, Assessment Year, Previous Year, Person, Income, Charge of Income Tax, Return of Tax, Gross Total Income. Scope of Total Income, Residence and tax liability. Unit-II: Exempted Income U/s 10.- Income which are not form a part of Total Income, Tax Holiday for industrial Units in Trade Zones, Tax holiday for newly established units in Special Economic Zones, Tax holiday for 100 export oriented undertakings. Unit-III: Computation of Income from Salary - Definition of salary. Basis of charge. Place of accrual of Salary, Profit in lieu of Salary, Advance Salary, Arrear Salary, Loan or advance against Salary, Annuity, Gratuity, Pension, Leave Salary, Retrenchment Compensation, Compensation received on Voluntary Retirement, Provident Fund, Approved Superannuation Fund, Allowances, Perquisites and its valuation. Deductions from salary. Deduction U/S 80C Unit-IV: Computation of Income from House Property- Chargeability, Composite Rent, Income from House Property situated outside India, Determination of Annual Value, Deduction from annual Value, Computation of Income from House Property for different categories of Property Taxability of recovery of unrealized rent. Inadmissible deductions, treatment of Income from Co-owned Property, Deemed Ownership, Exempted Property Income. Unit V: Direct tax authority, duties, powers and functions of various authorities, appeal.