DEPARTMENT OF HUMANITIES

CO7: Estimate break-even point and explain what break even analysis is. (Evaluating)
CO8: Estimate margin of safety (Evaluating)
CO9: Prepare journals, ledger, Trial Balance (Applying)
CO10 Prepare and assess financial statement (Evaluating)
Suggested Readings
1. P.K. Jain, Financial Management and Accounting, S. Chand and Co.
2. R.K. Sharma and S.K. Gupta, Management and Accounting: Principles and Practice, Kalyani Publishers.
3. R.S. Kaplan and A.A. Atkinson, Advanced Management Accounting, PHI.
4. Van Horne, Fundamentals of Financial Management, Pearson

Mapping of COs to Syllabus

Module 1 Module 2 Module 3 Module 4
CO 1 M
CO 2 H M
CO 3 L H
CO 4 H L

BTUH0001: STUDENT INDUCTION PROGRAM

(P/NP)
The following list presents the topics covered in the Mandatory Student Induction Program conducted in the Assam Don Bosco
University School of Technology:

1. Physical activity – Yoga and sports activity (indoor and outdoor)

2. Creative arts through Extra-curricular clubs e.g., music & singing, dance, drama, debating
& quiz, art & craft, photography
3. Universal Human Values – group discussions on the following topics:
a) Aspirations and family expectations
b) Gratitude
c) Competition and cooperation
d) Competition and excellence
e) Peer pressure
f) Self-confidence
g) Relationships in family
h) Trust and respect
i) Anger management
j) Happiness and prosperity
k) Dealing language barriers – tests on communication skill for future follow up.
l) Sexual orientation / courting / sexual harassment
4. Literary exposure through Literary Club
5. Proficiency Modules – Psychological tests and orientation, introduction to Co-curricular clubs and innovations.
6. Lectures by eminent people – in-campus invited Guests and over SKYPE
7. Visit to local areas – visit to industry and institutions of repute
8. Familiarization to departments and common facilities
9. Mentoring system – introduction and assignment of mentors
10. Selection / election of Class Representatives for college association
11. Health check-up for all with documentation for future reference
12. Library Orientation, Introduction to ERP and e-Resources, filling up “Online anti-ragging affidavit” by all.

BTUH0002: UNIVERSAL HUMAN VALUES II: UNDERSTANDING HARMONY

(3 Credits – 45 hours)
Objective: The objective of the course is four fold:
1. Development of a holistic perspective based on self-exploration about themselves (human being), family, society and
nature/existence.
2. Understanding (or developing clarity) of the harmony in the human being, family, society and nature/existence
3. Strengthening of self-reflection.
4. Development of commitment and courage to act.

ADBU| Regulations and Syllabus|2023-24|517

DEPARTMENT OF HUMANITIES

Module I: Course Introduction - Need, Basic Guidelines, Content and Process for Value Education (9 hours)
1. Purpose and motivation for the course, recapitulation from Universal Human Values-I
2. Self-Exploration–what is it? - Its content and process; ‘Natural Acceptance’ and Experiential Validation- as the process for
self-exploration
3. Continuous Happiness and Prosperity- A look at basic Human Aspirations
4. Right understanding, Relationship and Physical Facility- the basic requirements for fulfilment of aspirations of every human
being with their correct priority
5. Understanding Happiness and Prosperity correctly- A critical appraisal of the current scenario
6. Method to fulfil the above human aspirations: understanding and living in harmony at various levels.
7. Include practice sessions to discuss natural acceptance in human being as the innate acceptance for living with
responsibility (living in relationship, harmony and co-existence) rather than as arbitrariness in choice based on liking-
disliking
Module II: Understanding Harmony in the Human Being - Harmony in Myself! (8 hours)
1. Understanding human being as a co-existence of the sentient ‘I’ and the material ‘Body’
2. Understanding the needs of Self (‘I’) and ‘Body’ - happiness and physical facility
3. Understanding the Body as an instrument of ‘I’ (I being the doer, seer and enjoyer)
4. Understanding the characteristics and activities of ‘I’ and harmony in ‘I’
5. Understanding the harmony of I with the Body: Sanyam and Health; correct appraisal of Physical needs, meaning of
Prosperity in detail
6. Programs to ensure Sanyam and Health.
7. Include practice sessions to discuss the role others have played in making material goods available to me. Identifying from
one’s own life. Differentiate between prosperity and accumulation. Discuss program for ensuring health vs dealing with
disease
Module III: Understanding Harmony in the Family and Society- Harmony in Human-Human Relationship (9 hours)
1. Understanding values in human-human relationship; meaning of Justice (nine universal values in relationships) and
program for its fulfilment to ensure mutual happiness; Trust and Respect as the foundational values of relationship
2. Understanding the meaning of Trust; Difference between intention and competence
3. Understanding the meaning of Respect, Difference between respect and differentiation; the other salient values in
relationship
4. Understanding the harmony in the society (society being an extension of family): Resolution, Prosperity, fearlessness
(trust) and co-existence as comprehensive Human Goals
5. Visualizing a universal harmonious order in society- Undivided Society, Universal Order- from family to world family.
6. Include practice sessions to reflect on relationships in family, hostel and institute as extended family, real life examples,
teacher-student relationship, goal of education etc. Gratitude as a universal value in relationships. Discuss with scenarios.
Elicit examples from students’ lives
Module IV: Understanding Harmony in the Nature and Existence - Whole existence as Coexistence (9 hours)
1. Understanding the harmony in the Nature
2. Interconnectedness and mutual fulfilment among the four orders of nature- recyclability and self-regulation in nature
3. Understanding Existence as Co-existence of mutually interacting units in all-pervasive space
4. Holistic perception of harmony at all levels of existence.
5. Include practice sessions to discuss human being as cause of imbalance in nature (film “Home” can be used), pollution,
depletion of resources and role of technology etc.
Module V: Implications of the above Holistic Understanding of Harmony on Professional Ethics (10 hours)
1. Natural acceptance of human values
2. Definitiveness of Ethical Human Conduct
3. Basis for Humanistic Education, Humanistic Constitution and Humanistic Universal Order
4. Competence in professional ethics: a. Ability to utilize the professional competence for augmenting universal human order
b. Ability to identify the scope and characteristics of people friendly and eco-friendly production systems, c. Ability to
identify and develop appropriate technologies and management patterns for above production systems.
5. Case studies of typical holistic technologies, management models and production systems
6. Strategy for transition from the present state to Universal Human Order: a. At the level of individual: as socially and
ecologically responsible engineers, technologists and managers b. At the level of society: as mutually enriching institutions
and organizations
7. Sum up.

Include practice Exercises and Case Studies will be taken up in Practice (tutorial) Sessions eg. Discuss the conduct as an engineer
or scientist etc.
COURSE / LEARNING OUTCOMES

518|ADBU| Regulations and Syllabus|2023-24