Course Details
- Course Name : Bachelor of Science in Accounting
- Category : Undergraduate
- Course Duration: 4 Years
- Department : Department of Accounting and Finance
- Tuition/ Semester (Naira): 332,500.00
About this Programme
The general philosophy of undergraduate training in the accounting programme is to provide the students with quality education and training that will develop the mind, impart both theoretical and practical knowledge on the individual student, develop self- confidence, help to be innovative and self-reliant in the field of accounting.
The learning objectives and outcomes are designed to provide students with capacity for critical thinking, technical knowledge, communication, teamwork, ethics and social responsibility, entrepreneurial skills, and use of technology.
The product of this programme should be able to design accounting systems to suit changing accounting requirements e.g. International Financial Reporting Standards (IFRS) and IPSAS of organizations and be professionally qualified to practice the profession.
The major objectives of a Bachelor’s degree programme in Accounting are to:
- To produce high level accounting personnel that can contribute to the development of accounting practice through researches and publications.
- Provide basic knowledge and skills needed for the understanding and analysis of problems relating to accounting in the management of industrial, commercial, public and other human organizations;
- Equip students with knowledge and skills of decision making; especially the analytical skills needed for recognizing, defining and solving problems;
- Develop in students, leadership and interpersonal relations skills in accounting/management.
- Provide training aimed at improving and upgrading the existing and potential manpower needed for national development.
On successful completion of this programme, the student will be able to:
- Explain basic concepts and techniques of core accounting subject matter, including financial accounting and reporting, managerial accounting, auditing, taxation, and accounting information
- Prepare and evaluate financial statements in line with the provisions of IFRS and IPSAS and statements issued by the Financial Reporting Council of Nigeria.
- Analyse management control systems, prepare budgets, and provide decision support for cost management and other managerial
- Analyse accounting processes, evaluate risk, and recommend appropriate internal controls for accounting
- Use accounting software to input and analyse data, improve efficiency and support management decision
- Prepare basic tax returns, analyse and communicate the effects of basic tax rules on individuals, partnerships and corporate
- Perform basic analyses of financial systems and statements, and write a report on the performance, financial condition, and management
- Demonstrate skills and abilities relevant to the accounting profession, including effective written and oral communication and working effectively in
- Identify ethical dilemmas in accounting practice and develop appropriate courses of action that consider the well-being and needs of the community and society beyond the boundaries of the professional
- Engage in academic and professional development activities and become more aware of opportunities in the accounting
- Leverage entrepreneurial and technological skills and experiences for career success.
Unified Tertiary Matriculation Examination (UTME) Entry Mode
- In addition to the University general admission requirements, candidates for admission into the four year B.Sc. Accountancy Degree Programme through UTME should possess the Senior Secondary School Certificate (SSCE) or the General Certificate of Education (GCE) Ordinary level or an equivalent qualification with credit level passes in at least five subjects which must include English Language, Mathematics, Economics and any one of the following – Book keeping & Accounts, Commerce, or Government obtained at not more than two sittings.
- In addition, an acceptable pass in the Unified Tertiary Matriculation Examination (UTME), with relevant subject combination is required for Admission into 100 Level.
Direct Entry Mode
- Applicants seeking admission by direct entry should possess five credit passes in the SSCE or GCE or equivalent examination, at least two of which shall be at the Advanced level or four credit passes at least three of which shall be at the Advanced level provided that subjects are not counted at both levels of the examination. Credit passes at the Ordinary Level must include English Language, Mathematics and Economics.
- OND in relevant discipline with at least upper credit grade in addition to the five credit passes as in UTME entry described above.
- HND in relevant discipline with at least lower credit in addition to five credit passes as in UTME entry described above above.
- NCE in relevant discipline with merit level pass in addition to five credit passes as in as in UTME entry described above.
- Final Certificate of relevant Professional Bodies in addition to five credit passes including English Language, Mathematics and Economics.
Inter University Transfer
- Transfer students from other universities with related and relevant courses with a GPA of 2.5 on a 5-point scale. Such students must have O’ Level credit passes in English and Mathematics.
- Transfer students from relevant courses in NUM must possess credit passes in Mathematics and English and must have completed at least one academic year in their previous course with average grades C.
Curriculum Structure
100 Level
| Course code | Course title | Units | Status | LH | PH |
| First Semester | |||||
| ACC 101 | Introduction to Financial Accounting I | 3 | C | 30 | 45 |
| AMS 101 | Principles of Management | 2 | C | 30 | 0 |
| AMS 103 | Introduction to Computers | 2 | C | 30 | 0 |
| GST 111 | Communication in English | 2 | C | 15 | 45 |
| NUM-FIN 101 | Introduction to Finance | 3 | C | 45 | 0 |
| NUM-BUA 101 | Introduction to Business I | 2 | C | 30 | 0 |
| NUM-BIT 113 | Introduction to E-Commerce and E-Business | 2 | C | 30 | 0 |
| Sub-total | 16 | 210 | 90 | ||
| Second Semester | |||||
| ACC 102 | Introduction to Financial Accounting II | 3 | C | 30 | 45 |
| AMS 102 | Basic Mathematics | 2 | C | 30 | 0 |
| AMS 104 | Principles of Project Management | 2 | C | 30 | 0 |
| GST 112 | Nigerian Peoples and Culture | 2 | C | 30 | 0 |
| NUM-BUA 102 | Introduction to Business II | 2 | C | 30 | 0 |
| NUM-ENT 102 | Creative Problem Solving | 2 | C | 30 | 0 |
| NUM-GEN 102 | Community Engagement and Social Development | 3 | R | 15 | 90 |
| Sub-total | 16 | 195 | 135 | ||
| Total | 32 | 405 | 225 |
200 Level
| Course code | Course title | Units | Status | LH | PH |
| First Semester | |||||
| ENT 211 | Entrepreneurship and Innovation | 2 | C | 15 | 45 |
| ACC 201 | Financial Accounting I | 3 | C | 30 | 45 |
| ACC 203 | Corporate Governance & Accounting Ethics | 3 | C | 30 | 0 |
| NUM-FIN 209 | Elements of Banking | 3 | C | 45 | 0 |
| NUM-FIN 219 | Corporate Finance and Banking | 3 | C | 45 | 0 |
| NUM-BUA 203 | Business Statistics | 3 | C | 45 | 0 |
| NUM-PMG 213 | Project Finance and Resources Management | 2 | C | 30 | 0 |
| Sub-total | 19 | 240 | 90 | ||
| Second Semester | |||||
| GST 212 | Philosophy, Logic, and Human Existence | 2 | C | 30 | 0 |
| ACC 202 | Financial Accounting II | 3 | C | 30 | 45 |
| ACC 204 | Cost Accounting | 3 | C | 30 | 45 |
| ACC 206 | Accounting Laboratory | 3 | C | 15 | 45 |
| NUM-BUA 204 | Quantitative Analysis in Management | 3 | C | 45 | 0 |
| NUM-ACC 208 | Professional Accounting Practice | 2 | C | 30 | 0 |
| Sub-total | 16 | 180 | 135 | ||
| Total | 35 | 420 | 225 |
300 Level
| Course code | Course title | Units | Status | LH | PH | Level |
| First Semester | ||||||
| ACC 301 | Financial Reporting I | 3 | C | 30 | 45 | 300 |
| ACC 303 | Management Accounting | 3 | C | 30 | 45 | 300 |
| ACC 305 | Taxation I | 3 | C | 30 | 45 | 300 |
| ACC 307 | Auditing and Assurance I | 3 | C | 30 | 45 | 300 |
| ACC 311 | Entrepreneurship in Accounting | 3 | C | 30 | 45 | 300 |
| Sub-total | 15 | 150 | 225 | |||
| Second Semester | ||||||
| ACC 302 | Financial Reporting II | 3 | C | 30 | 45 | 300 |
| ACC 306 | Taxation II | 3 | C | 30 | 45 | 300 |
| ACC 308 | Public Sector Accounting & Reporting | 3 | C | 30 | 45 | 300 |
| ENT 312 | Venture Creation | 2 | C | 15 | 45 | 300 |
| GST 312 | Peace and Conflict Resolution | 2 | C | 30 | 0 | 300 |
| NUM-ACC 310 | Accounting Information System | 3 | C | 30 | 45 | 300 |
| Sub-total | 16 | 165 | 225 | |||
| Total | 31 | 315 | 450 |
400 Level
| Course code | Course title | Units | Status | LH | PH |
| First Semester | |||||
| ACC 401 | Advanced Financial Reporting | 3 | C | 30 | 45 |
| ACC 403 | Auditing and Assurance II | 3 | C | 30 | 45 |
| ACC 405 | Bankruptcy & Liquidation | 3 | C | 30 | 45 |
| NUM-FIN 419 | Financial Statements Analysis | 3 | C | 45 | 0 |
| NUM-BUA 499 | Research Methods and Proposal writing | 3 | C | 0 | 45 |
| Sub-total | 15 | 135 | 180 | ||
| Second Semester | |||||
| ACC 402 | Corporate Reporting | 3 | C | 30 | 45 |
| ACC 404 | Financial Management | 3 | C | 30 | 45 |
| ACC 490 | Project | 6 | C | 0 | 270 |
| NUM-ACC 406 | Contemporary Issues in Financial Reporting and Regulation | 3 | C | 45 | 0 |
| Sub-total | 15 | 0 | 105 | 360 | |
| Total | 30 | 240 | 540 |
