Nbte Curriculum for Hnd Accountancy

NATIONAL BOARD FOR TECHNICAL EDUCATION KADUNA
WWW.SCHOOLINGS.ORG
HIGHER NATIONAL DIPLOMA (HND)
IN
ACCOUNTANCY
CURRICULUM AND COURSE SPECIFICATIONS
PLOT ‘B’ BIDA ROAD, P. M. B. 2239, KADUNA - NIGERIA
GENERAL INFORMATION
Objectives of the Higher National Diploma (HND) Accountancy Programme.
The general objectives of the HND Programme are:
(i) to transmit at a higher level, a body of knowledge and a command of adequate management skills and
techniques;
(ii) to produce graduates who are capable of managing organizations’ resources and communicating
effectively; (iii) to make the graduate understand his environment and the community (local and
international); (iv) to inculcate into the graduate, the ethical and social responsibilities of an
accountant.
The HND Accountancy programme should contribute adequately to the production of good quality and dedicated managers for commerce,
industry, private and the public sector.
Goal of the HND Accountancy
The HND Accountancy curriculum is designed to enable students acquire a detailed theoretical and practical knowledge and thorough
understanding of accounting procedures and practices required of an Accountant. This should place the graduates in Management positions in
industry, commerce and the public sector.
The graduates of HND Accountancy should be able to:
(i) Prepare the final accounts of all kinds of business organizations including group accounts. (ii)
Set up and operate an accounting system for any of business in an economy.
(iii) Analyse and interpret corporate reports.
(iv) Advise on investment decisions in the capital market.
(v) Prepare audit programmes.
(vi) Lead a stock-taking team for audit purposes.
(vii) Prepare budgets, propose and appraise standard costs, and analyse variances for control purposes.
(viii) Provide information for price fixing and marketing strategies.
(ix) Collect, collate and analyse data for feasibility reports and project appraisal.
(x) Carry out special investigations on how company resources have been utilized.
(xi) Advise on and carry out formation and registration of new companies.
2
(xii) Employ modern technology in carrying out managerial functions.
(xiii) Prepare Tax returns, tax computations and advise on tax savings.
(xiv) E.t.c.
ENTRY REQUIREMENTS
HIGER NATIONAL DIPLOMA (HND) PROGRAMME
The general entry requirements for the HND Accountancy programme shall be:
(a) all the requirements for admission into the ND Accountancy/Financial Studies programme, plus (b)
a minimum of lower credit pass (GPA 2.50 and above) in the ND Accountancy/Financial Studies and
(c) a minimum of one year Post ND cognate work experience.
Note: In few exceptional cases ND graduates with a pass (CGPA of 2.00-2.49) in the ND that have worked for two or more years in the field
may
be considered for admission into the HND programme. The number of such candidates, however, should not be more than 20% of the
number of students in the class.
CURRICULUM STRUCTURE
The structure of the curriculum of the HND Accountancy programmes consists of four main components.
These are:
(i) General Education Courses
(ii) Foundation Courses
(iii) Professional Courses
3
(iv) Supervised Industrial Work Experience Scheme (SIWES)
The curriculum of the programme is structured into four semesters of classroom/workshop/laboratory activities within the institution. Each
semester of institutional based activities shall be for eighteen (18) weeks duration distributed as follows:-
15 weeks of teaching including practicals, tests, quizzes etc;, 1 week for registration and two weeks for examinations.
ACCREDITATION AND CONDITIONS FOR THE AWARD OF HND
The programme shall be accredited by the NBTE before the graduants are awarded the Higher National Diploma in Accountancy. Details
about the process of accrediting a programme for the award of the diploma/certificates are obtainable from the Executive Secretary, National
Board for Technical Education, Plot B, Bida Road, P.M.B. 2239, Kaduna, Nigeria.
Institutions offering the accredited programme will award the Higher National Diploma in Accountancy to candidates who have successfully
completed the programme course work and research projects, after passing the prescribed examinations. Such candidates should have
completed a minimum of 87 semester credit units.
Higher National Diploma shall be classified as follows:-
Distinction - GPA of 3.50 and above.

Upper Credit - GPA of 3.00 – 3.49
Lower Credit - GPA of 2.50 – 2.99
Pass (P) - GPA of 2.00 – 2.49
Notes to Teachers Teaching the Programme
4
The new curriculum is drawn in unit courses. This is in keeping with the provisions of the National Policy on Education, which stress the
need to produce the curriculum in semester credit units which will enable a student who may so wish to transfer the units already completed
in an institution to another institution of similar standard.
In designing the units, the principles of the module system by product have been adopted; thus making each of the professional modules,
when completed, to provide the students with technical operative skills, which can be used for employment purposes.
As the success of the credit unit system depends on the articulation of programmes between the institutions and industry, the curriculum
content has been written in behavioural objectives, so that it can be quite clear to all, the expected behaviour of the student who has
successfully completed some or all of the courses of the programme.
There is a slight departure in the presentation of the performances based curriculum which require that the conditions under which the
performance are expected to be carried out, the teachers activities and the criteria for the acceptable levels of performance are stated. It is a
deliberate attempt to make the staff of the department teaching the programme to write their own curriculum stating the conditions existing in
their institution under which the performance would take place and to follow that with the criteria for determining an acceptable level of
performance. Departmental submissions on the final curriculum may, however, be vetted by the Academic Board of the institution.
It is our aim to continue to see to it that a solid internal evaluation system exists in each institution for ensuring minimum standard and quality
of education in the programmes offered throughout the Polytechnic system.
The teaching of the theory and practical work should, as mush as possible, be integrated. Practical exercise, especially those in professional
courses and laboratory work should not be taught in isolation from the theory.
5
National Board for Technical Education, Kaduna,
July 22, 2002.
Curriculum Table
HND PROGRAMME IN ACCOUNTANCY
1ST SEMESTER
COURSE COURSE TITLE T P CU CH
CODE
ACC 311 Accounting Theory &Practice 1 3 4 4
ACC 312 Advanced Costing I 2 2 4 4
ACC 313 Executorship & Bankruptcy Law 1 1 2 2
ACC 315 Quantitative Techniques 1 2 3 3
ACC 316 Public Finance 1 2 3 3
ACC 317 Management Information System I 1 1 2 2
HBF 427 Managerial Economics 3 1 4 4
OTM 412 Business Communications 1 2 2 4 4
TOTAL 12 14 26 26
2ND SEMESTER
COURSE COURSE TITLE T P CU CH
CODE
ACC 321 Advanced Financial Accounting 1 1 3 4 4
ACC 322 Advanced Costing 2 2 2 4 4
6
ACC 324 Advanced Taxation 1 1 2 3 3
ACC 326 Public Sector Accounting 1 2 2 4 4
ACC 327 Management Information System 2 1 1 2 2
HBF 413 Business Research Methods 2 1 3 3
BAM 413 Entrepreneurship Development 1 1 2 2
OTM 424 Professional Ethics and Social Responsibility 2 2 4 4
TOTAL 12 14 26 26
3RD SEMESTER
COURSE CODE COURSE TITLE T P CU CH
ACC 412 Auditing and Investigations 2 2 3 3
ACC 413 Financial Management 1 2 2 3 3
ACC 414 Advanced Taxation 2 2 1 3 3
ACC 415 Management Accounting 1 2 2 4 4
BAM 418 Small Business Management 1 1 2 2
ACC 416 Public Sector Accounting 2 1 2 3 3
0TM 422 Business Communications 2 2 2 4 4
TOTAL 14 14 27 27
7
4TH SEMESTER
COURSE CODE COURSE TITLE T P CU CH
ACC 422 Audit Practice & Assurance Services 2 1 3 3
ACC 423 Financial Management 2 2 2 4 4
ACC 424 Multi-Disciplinary Case Study 1 1 2 2
ACC 425 Management Accounting 2 2 2 4 4
ACC 428 Project 3 3 3
OTM 322 Professional Career Development 2 2 4 4
TOTAL 11 13 24 24
A:\curriculum_table.doc
PROGRAMME: Code: ACC 311 Credit Hours: 60 hours

HIGHER NATIONAL DIPLOMA IN 4.0 Units
ACCOUNTANCY
Course: ACCOUNTING THEORY AND Pre-requisite: Theoretical: 1 hours/week - 25%
PRACTICE
Semester: 1 Practical: 3 hours/week - 75%
Goal: This course is designed to provide the students with accounting theoretical framework so as to enable them
understand and apply these theories in real business situations.
8
GENERAL OBJECTIVES:
On completion of this course the student should be able to:
1.0 Know the foundation and relevance of Accounting theory.

2.0 Understand the nature and purpose of accounting.
3.0 Understand accounting model measurement and valuation of assets, liabilities, capital/equity, income and
expenditure.
4.0 Understand the accounting concept of income and profit.
5.0 Know the accounting concepts, conventions bases and policies.
6.0 Understand various accounting treatments or provisions.
7.0 Understand the various reserves and their relevance to financial reporting.
8.0 Know the regulatory and statutory frame work under which accounting theory and practice operate.
9.0 Understand the application of specific accounting standards.
10.0 Understand inflation accounting concepts.
11.0 Understand the application of computer in solving specific financial accounting problems.
9
PROGRAMME: Code: ACC 311 Credit Hours: 60 hours.
ACCOUNTANCY
Course: ACCOUNTING THEORY & Pre-requisite: Theoretical: 1 hours/week - 25%
PRACTICE
Semester FIRST SEMESTER Practical: 3 hours/week - 75%
Theoretical Content Practical Content

General Objective 1: Know the foundation and relevance of Accounting theory.
Week Teacher’s Activities Resources Specific Teacher’s Resources

Specific Learning Outcomes Learning Activities
Outcomes
1.1 Define Accounting Theory Explain the importance of Overhead Ability to Lead the students to SAS
1.2 Explain evolution of accounting theory formulation as means projector demonstrate a identify the importance of
theory. of arriving at accounting detailed theory formulation in Internet
1.3 Explain the need for theory practice. understanding relation to Accounting
SAS
formulation. of accounting practice.
1.4 Identify the problems of Word-processor
Guide the students to make theory and its
observations on SAS. application. Guide the class to
Flipchart
10
accounting theory understand the relevance
formulation. of SAS in accounting CAMA
1.5 State the advantages, practice by way of
disadvantages and quizzes.
prospects of accounting Spreadsheet.
theory. Guide the class to identify
1.6 Identify the areas of coverage graphically the use and
of accounting theory. users of financial
1.7 Explain relevance of statements.
statements of accounting
standards. Lead the students to draw
the format for financial
statements as provided in
CAMA, SAS, etc. using
spreadsheets
Lead the students to

prepare published
accounts using
spreadsheets
General Objective 2: Understand the nature and purpose of accounting.
11
2.1 State the history and Use graphic illustration to Overhead 1. Draw Lead the students to SAS
development of explain to students the uses projector the format identify the importance
accounting. and the users of financial for income of theory formulation in Internet
2.2 Explain the nature, principles statements. statements, relation to Accounting
Charts and
and scope of accounting. balance sheet practice.
diagrams and Word-processor
2.3 Explain the role and the
core aspects of cashflow. Guide the class to
accounting in the understand the Flipchart
management of an 2. Prepare relevance of SAS in
organization e.g. published accounting practice by CAMA
- Financial Accounting. accounts way of quizzes.
- Cost and Management
Accounting. Spreadsheet.
Guide the class to
- Financial Management - identify graphically
Auditing the use and users of
- Taxation financial statements.
2.4 Identify the various users
of financial statements Lead the students to
Showing types, information draw the format for
needs, users and adequacy financial statements as
in form as well as the provided in CAMA,
usefulness. SAS, etc.
Lead the students to

prepare published
accounts.
General Objective 3: Understand accounting model measurement and valuation of assets, liabilities, capital/equity, income and expenditure.
12
3.1 Define Assets. Use graphic illustration to Overhead 1. Draw Lead the students to SAS
3.2 Identify the types and classifications show the model and explain projector the format identify the importance
of assets the reasons for the model. for income of theory formulation in Internet
3.3 Describe the methods of valuation statements, relation to Accounting
Charts and
of assets. balance sheet practice.
diagrams and Word-processor
3.4 Explain in detail, each of the
Give further examples on cashflow.
following Guide the class to
valuation methods of
- Property, plant and equipment measurement. understand the Flipchart
- Leases 2. Prepare relevance of SAS in
- Investments published accounting practice by CAMA
- Inventories accounts way of quizzes.
- Debtors and other receivables Spreadsheet.
- Intangible and fictitious Draw up a Balance sheet Guide the class to
Assets namely:- format and lead students to identify graphically
make correct classification the use and users of
- Goodwill
of items. financial statements.
- Patents, trademarks and copy
rights
- Research and Lead the students to
Development Expenditure draw the format for
financial statements as
- Preliminary Expenses and Give gradable Assignments provided in CAMA,
- Discount on issue of shares. SAS, etc.
3.5 Define liabilities
3.6 Explain the types and
classifications of liabilities. Lead the students to
3.7 Classify balance sheet items prepare published
under the following: accounts.
(a) Fixed Assets.
- Intangible
- Tangible
- Investments
13
(b) Current Assets.
- Stocks - Debtors.
- Call-ups share capital not
paid.
- Investments
- Cash
(c) Prepayment and accrued
Income.
(d) Creditors
(e) Net current assets (Liabilities)
(f) Total assets.
(g) Creditors
(h) Provisions for Liabilities (i)
Accrual and Deferred Income (j)
Capital and Reserves.
3.8 Define capital.
3.9 Compare Accounting definition
of capital to that of economics.
3.10 Distinguish between capital and
equity.
3.11 Distinguish between equity and
reserves.
3.12 Define Income.
3.13 Compare Accounting concepts of
income with that of
economics.
3.14 Describe the proprietary and
equity concepts of income and
their implications for capital
maintenance.
3.15 Define Expenditure
3.16 Describe the nature of
expenditure
14
3.17 Identify the characteristic and
accounting
15
treatment of expenditure.
3.18 Define Borrowing cost 3.19
Explain the accounting
treatment of Borrowing
cost.
General Objective 4: Understand the accounting concept of income and profit.
16
4.1 Explain the various approaches Give appropriate Overhead 1. Draw the Lead the SAS
to income measurement. illustrations and lead projector format for income students to
4.2 Identify the objective of Income students to make statements, identify the Internet
measurement. computations to extract balance sheet and importance of
Charts and
4.3 Explain the problems of Income Gross Income, Net Income, cashflow. theory
diagrams formulation in Word-processor
measurement. etc.
4.4 Define profit. 2. Prepare relation to
4.5 Identify various classes of published accounts Accounting Flipchart
profit. practice.
4.6 Identify differences and
CAMA
similarities between Guide the class
income and profit. to understand
4.7 Identify methods and the relevance of Spreadsheet.
problems of measuring SAS in
profit. accounting
4.8 Explain the application practice by way
of different classes of of quizzes.
profit.
Guide the class
to identify
graphically the
use and users of
financial
statements.
Lead the
students to draw
the format for
17
financial
statements as
provided in
CAMA, SAS,
etc.
Lead the students

to
prepare
published
accounts.
18
General Objective 5: Know the accounting concepts, conventions bases and policies.
19
5.1 Explain Accounting - Draw up a chart Overhead 1. Draw the Lead the SAS
concepts, conventions, which lists the projector format for income students to
bases and policies. main types of statements, identify the Internet
5.2 Describe the evolution, business units and balance sheet and importance of
Charts and
purpose and problems compare them under cashflow. theory
different headings diagrams formulation in Word-processor
of the different concepts
and conventions. e.g. 2. Prepare relation to
5.3 Explain the contents and Sole traders published accounts Accounting Flipchart
applications of Partnerships practice.
accounting concepts, Limited Companies
conventions, bases and CAMA
Limited Partnership Guide the class
policies. Not-for-profit to understand
5.4 Explain the conflicts Organizations the relevance of Spreadsheet.
and resolutions of the Local government SAS in
above terms. bodies accounting
5.5 Explain Generally Accepted Central practice by way
Accounting Principles. government of quizzes.
5.6 Explain the prospects of the departments Points to
principles. be compared Guide the class
5.7 Apply the basic concepts, Ownership to identify
principles and Provision of graphically the
conventions to different Capital. use and users of
types of business units.
financial
5.8 Explain various issues
Control of the statements.
of statements of
Organization’s
standard Accounting
business decisions Lead the
practice. Liability for debt. students to draw
Liability for tort. the format for
Entitlement to financial
profit earned etc. - statements as
Draw up stock ledger provided in
cards and explain the CAMA, SAS,
contents. etc.
20
Lead the
students to
prepare
published
accounts.
General Objective 6: Understand various accounting treatments or provisions.
21
6.1 Define provisions. Explain the different types Overhead 1. Draw the Lead the SAS
6.2 Identify different types of of provisions and show the projector format for income students to
provisions. treatment of contingencies statements, identify the Internet
6.3 State the reasons for provisions. in the accounts. balance sheet and importance of
Charts and
6.4 Define contingencies. cashflow. theory
6.5 Explain the treatment and
presentation of 2. Prepare relation to
contingencies. published accounts Accounting Flipchart
6.6 Explain the nature and practice.
characteristics of CAMA
provisions and their Guide the class
relationship with to understand
income and capital the relevance of Spreadsheet.
measurement. SAS in
6.7 Explain the treatment of accounting
contingencies and practice by way
provisions in Account. of quizzes.
Guide the class

to identify
graphically the
use and users of
financial
statements.
Lead the
students to draw
the format for
financial
22
statements as
provided in
CAMA,
SAS, etc.
Lead the
students to
prepare
published
accounts.
General Objective 7: Understand the various reserves and their relevance to financial reporting.
23
7.1 Define Reserves. Exposition defining the uses Overhead 1. Draw the Lead the SAS
7.2 Identify different types and purposes of reserves and projector format for income students to
and characteristics of their treatment in the ledgers statements, identify the Internet
reserves. and final accounts balance sheet and importance of
Charts and
7.3 State the origin, purpose cashflow. theory
and application of
reserves. relation to
7.4 Explain statutory reserves Accounting Flipchart
2. Prepare practice.
requirements including
those of Banks and published accounts
CAMA
Insurance Companies. Guide the class
7.5 Identify the similarities and to understand
the differences between the relevance of Spreadsheet.
Reserves and provisions. SAS in
7.6 Explain the Accounting treatment accounting
of Reserves. practice by way
of quizzes.
Guide the class

to identify
graphically the
use and users of
financial
statements.
24
Lead the
students to draw
the format for
financial
statements as
provided in
CAMA, SAS,
etc.
Lead the
students to
prepare
published
accounts.
General Objective 8: Know the regulatory and statutory frame work under which accounting theory and practice operate.
25
8.1 Explain the structure and functions Explain the differences Overhead 1. Write Ask the students SAS
of the Nigerian Accounting between the NASB and the projector on the to write on the
Standards Board (NASB). Company Registry. regulatory regulatory and CAMA
8.2 State the process leading to the framework of statutory
Charts and
issue of Statements of the Accounting. framework of
diagrams SEC Act.
Accounting standards. Accounting.
8.3 Outline the contents and Explain fully the generally
accepted Accounting 2. Draw
applications of operational the structure BOFIA
principles. Organise the
standards (both local and of Nigerian students into
international) Accounting groups and lead Word-processor
8.4 Compare the structure and Standards Board. them to restate
functions of the Nigerian
the contents and
Accounting Standard Board with Flipchart
Explain the provisions of the 3. Restate relevance of
the International Accounting
statutes as much as possible the each SAS.
Standard Board.
8.5 Analyze arguments for and against as they affect accounting accounting
Accounting Standards. theory and practice. relevance of Acts Lead the student
and Guidelines to relate
such as CAMA, Accounting
Insurance Act,
SAS, etc.
26
8.6 Explain Generally Accepted theories with
Accounting Principles, (GAAP). Acts and
8.7 State the legal framework on which guidelines by
accounting theories principles and way of quizzes.
practice operate.
8.8 Explain the accounting relevance

of the various Acts and
Guidelines applicable to the
different companies with
particular reference to:
- Companies and Allied Matters
Act. 1990.
- Insurance Act
- NAICOM Guidelines.
- Prudential Guidelines
- Stock Exchange Regulations.
- Securities and Exchange
guidelines.
- Banks and other Financial
Institutions Act.
General Objective 9: Understand the application of specific accounting standards.
27
9.1 Define extra ordinary items. Obtain accounting Overhead 1. Write Ask the students SAS
9.2 Define exceptional items. standards and lead the projector on the to write on the
9.3 Distinguish between exceptional students to examine the regulatory regulatory and CAMA
items and extra-ordinary items. various topics. framework of statutory
Charts and
9.4 List examples of extra ordinary Accounting. framework of
diagrams SEC Act.
items and exceptional items. Accounting.
9.5 Define prior year adjustment. 2. Draw
Graphically
the structure Organise the BOFIA
Demonstrate the calculation
of Nigerian students into
of each method and show
Accounting Word-processor
their accounting treatment. groups and lead
Standards Board.
them to restate
the contents and Flipchart
3. Restate
the
28
9.6 Explain the meaning of accounting relevance
fundamental mistake. 9.7 relevance of Acts of each
Define “Accounting Policy” and Guidelines SAS.
and distinguish it from such as CAMA,
“Accounting Estimates”. Insurance Act, Lead the student
9.8 State the distinctions SAS, etc. to relate
between prior year
Accounting
adjustments and prior
year items. theories with
9.9 Highlight the placement of Acts and
each of the above items guidelines by
on the financial way of quizzes.
statements.
9.10 Define the term
“Deferred Taxation”.
9.11 Explain Timing
Differences.
9.12 Explain the treatment
of deferred taxation in
Company Accounts.
9.13 Define Depreciation and
its concepts.
9.14 Explain the various
methods of
depreciation.
9.15 State the Advantages
and disadvantages of
each method.
9.16 State the problems relating
to depreciation
and income
measurement.
29
General Objective 10: Understand inflation accounting concepts.
10.1 Explain Historic cost. Give good examples and 1. Distinguish Ask the students SAS
10.2 Distinguish between explain the effect of inflation graphically to write on the
historic cost on financial reporting. between historic difference Flipchart.
accounting and current cost accounting between
cost accounting. and Inflation Inflation and
10.3 Identify the effect of inflation Accounting. Historic cost Internet.
on financial reporting. accounting.
10.4 Apply price index in 2. Prepare Accounting
preparing financial financial Assist the class packages
statements. statement using to prepare
price index. Word processor
accounts using
price index.
3. Analyse
the effect of
Group the
inflation.
students and ask
each group to
prepare
accounts using
different
accounting
packages.
General Objective 11: Understand the application of computer in solving specific financial accounting problems.
30
11.1 Explain the needs for Lead students to obtain a Overhead 1. Prepare financial Group the Computer
Computers in processing hand-on-deck practical projector statements using students and ask systems.
Accounting information. knowledge of computer various computer each group to
11.2 Identify the various Computer application to these areas. accounting prepare Accounting
Computer set
software packages for the packages. accounts using packages.
up with
processing of financial data. different
11.3 Explain the use of Computer accounting
package and accounting Internet.
software in the following areas:
sample data. packages.
- General and other ledger
accounts.
- Final balance and other
schedules.
- Personnel records.
- Inventory management.
- Treasury management
- Accounting ratios -
Final Accounts.
`
ASSESSMENT CRITERIA
Coursework Course test Practical Other (Examination/project/portfolio)

25% % 25% 50%
31
ACCOUNTANCY
Course: ADVANCED COST Pre-requisite: Theoretical: 2 hours/week - 50%
ACCOUNTING I
Semester: FIRST SEMESTER Practical: 2 hours/week - 50%
Goal: To provide the students with the concepts, theories and application of costing methods so as to enhance their
understanding on the treatment, use and the interpretation of cost accounting data.
GENERAL OBJECTIVES:
On completion of the course the students should be able to:-
1.0 Understand the organization of Cost Accounting Department.

2.0 Understand elements of Costs.
3.0 Know the integration of Cost and Financial Accounts.
4.0 Understand basic Costing Methods.
32
5.0 Understand job and batch costing.
6.0 Understand contract costing.
7.0 Know process costing.
8.0 Know Service Costing.
9.0 Understand Uniform Costing.
PROGRAMME Code: ACC 312 Credit Hours: 60 hours

ACCOUNTANCY
Course: ADVANCED COST Pre-requisite: Theoretical: 2 hours/week – 50%
ACCOUNTING I

General Objective 1: Understand the organization of Cost Accounting
Department.
Week
Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Teacher’s Resources
Outcomes Activities
33
1.1 Define Cost Accounting Describe and illustrate Cost Overhead 1. Demonstrate the Show the Cardboard
Department. Accounting Department with projector understanding of organization charts
1.2 Explain the functions of a charts. the set up of a chart of a
Cost Accounting Cost Accounting typical Cost
Overhead
Department. Department, its Accounting
administration and Department of Projector and
1.3 Explain the administration
of Cost relationship with an organisation. Transparency.
Accounting other Departments
Department. in an organization. Direct students
1.4 Compare Cost to identify its
Accounting relationship to
Department to other other
Departments in an Department.
organization.
General Objective 2: Understand elements of Costs.
2.1 Explain elements of cost 1. Illustrate with Overhead 1. Write out the Illustrate the Overhead
– materials, labour and examples the projector components of components of Projector.
overheads. components of costs. the cost of a costs with
2.2 Explain inventory control Charts and product. examples Transparency.

procedures including 2. Show how EOQ is diagrams and Computer
EOQ model. calculated. 2. State inventory guide Software
2.3 Define Just-in-Time (JIT) student package.
Worked control
systems. s in the
examples procedures
calculate calculation
economic order of
quantity using EOQ.
EOQ model.
General Objective 3: Know the integration of Cost and Financial Accounts.
34
3.1 Define book keeping in cost Demonstrate the Overhead 1. Post Guide students Spreadsheets.
accounting. preparation of integrated projector cost in the
3.2 Prepare ledger accounts with and interlocking accounts transactions into preparation of Overhead
interlocking. and the reconciliation of the ledger cost ledger
Charts and Projector.
3.3 Prepare integrated ledger Financial and Cost Account accounts. accounts and
diagrams
accounts. profit. reconciliation of
3.4 Reconcile Financial and Cost Transparency.
2. Prepare financial and
Accounting profit. integrated Cost Accounts
accounts. 3. profit using
Reconcile spreadsheets
Financial and
Cost Accounts
profit.
General Objective 4: Understand basic Costing Methods.
4.1 Define specific order Explain and distinguish Overhead 1. Compute product Lead students in Spreadsheets.
costing and operation between specific order costing projector cost using job, computation of
costing. and operation costing. batch, contract product cost using Overhead
4.2 List the sub-divisions of specific process and various methods.
order costing. Charts and Projector.
uniform costing.
4.3 List the sub-divisions of operation diagrams
costing. Transparency.
General Objective 5: Understand job and batch costing.
5.1 Define Job costing. Illustrate with computation Overhead 1. Compute product Lead students in Spreadsheets.
5.2 Compute unit product the accounting process for projector cost using job, computation of
cost. Job and Batch costing. batch, contract product cost Overhead
5.3 Define Batch costing. Worked process and using various Projector.
5.4 Compute unit cost of a product in a examples uniform costing. methods.
batch.
5.5 Post product costs to the accounts Transparency.
in the cost ledger.
35
General Objective 6: Understand contract costing.
6.1 Define contract costing. Define and illustrate the Overhead 1. Compute product Lead students in Spreadsheets.
6.2 Compute contract cost. process of contract costing projector cost using job, computation of
6.3 Prepare contract accounts. with examples. batch, contract product cost Overhead
6.4 Evaluate work in progress. Worked process and using various Projector.
examples uniform costing. methods.
Transparency.
General Objective 7: Know process costing.
36
7.1 Define process costing. Illustrate with examples the Overhead 1. Compute product Lead students in Spreadsheets.
7.2 Calculate equivalent units calculation of equivalent of projector cost using job, computation of
of production. product cost and preparation batch, contract product cost Overhead
7.3 Compile production cost. of process accounts. Worked process and using various Projector.
7.4 Define scraps, wastes, uniform costing. methods.
examples
normal and abnormal
losses and gains. Transparency.
7.5 Explain the treatment of
scraps, wastes, normal
and abnormal losses and
gains.
7.6 Compute unit cost of production.
7.7 Evaluate work in progress
using FIFO, and
Weighted Average.
7.8 Prepare process accounts.
7.9 Define joint and byproducts.
7.10 Evaluate and
apportion joint
costs.
General Objective 8: Know Service Costing.
8.1 Define service costing. Illustrate the calculation of Overhead 1. Compute product Lead students in Spreadsheets.
8.2 Calculate cost per service cost per service unit. projector cost using job, computation of
unit. Give gradable assignment. batch, contract product cost Overhead
Worked process and using various Projector.
examples uniform costing. methods.
Transparency.
37
General Objective 9: Understand Uniform Costing.
9.1 Define uniform costing. Explain uniform costing and Overhead 1. Compute product Lead students in Spreadsheets.
9.2 State the objectives of uniform its uses drawing comparative projector cost using job, computation of
costing. analyses with other costing batch, contract product cost Overhead
9.3 State the features of uniform methods. Worked process and using various Projector.
costing. uniform costing. methods.
examples
9.4 List the advantages and
disadvantages of Transparency.
uniform costing.
`
`
ASSESSMENT CRITERIA

30% % 30% 40%
38
PROGRAMME: Code: ACC 313 Credit Hours: 30hours
HIGHER NATIONAL DIPLOMA IN 2 Units
ACCOUNTANCY
Course: Pre-requisite: Theoretical: 1 hours/week - 50 %
EXECUTORSHIP,
TRUSTEESHIP AND
BANKRUPCY LAW.
Goal: To give specific attention to students to enable them understand the concept, principles and legal requirements
relating to Executorship, Trusteeship and Bankruptcy
39
GENERAL OBJECTIVES:
On completion of this course the student should beable to:
1.0 Understand Bankruptcy Law.

2.0 Know the provisions relating to acts of Bankruptcy.
3.0 Understand Bankruptcy proceedings and discharge.
4.0 Know properties available for distribution.
5.0 Understand Trusteeship in Bankruptcy.
6.0 Know how the distributions of properties are carried out.
7.0 Understand Executorship law.
8.0 Understand the methods of devaluation of property.
9.0 Know classification of trusts.
10.0 Understand Trusteeship law.

HIGHER NATIONAL DIPLOMA IN 2 Units
ACCOUNTANCY
Course:EXECUTORSHIP, Pre-requisite: Theoretical: 1 hours/week - 50%

TRUSTEESHIP AND BANKRUPTCY
LAW
40
General Objective 1: Understand Bankruptcy Law.
Week Teacher’s Activities Resources Specific Learning Teacher’s Resources

Specific Learning Outcomes Outcomes Activities
1.1 Define Bankruptcy. Explain clearly the difference Overhead 1. State In groups: Ask
1.2 Distinguish between between projector the basic the students Flipchart
Insolvency and Insolvency and Bankruptcy. concept of to clearly
Bankruptcy. Bankruptcy, distinguish
1.3 Outline causes of Bankruptcy. insolvency and between Statute
their causes. Bankruptcy and
Insolvency.
2. State
the provision Ask the students
of the to list the causes
Bankruptcy Act of bankruptcy
and the and insolvency.
differentiate Guide the class
classes of debtors in describing the
who may be classes of
declared bankrupt. debtors who
may be declared
bankrupt.
General Objective 2: Know the provisions relating to acts of Bankruptcy.
41
2.1 Outline the acts of Bankruptcy. Show classes of debtors who Overhead 1. State Ask the students
2.2 Explain classes of debtors may be declared bankrupt projector the basic to clearly
who may be declared and deal with the causes of concept of distinguish
Bankrupt. Bankruptcy, between Flipchart
acts of bankruptcy.
2.3 Explain the term insolvency and Bankruptcy and
“deferred’ debtor”. their causes. Insolvency. Statute.
2. State Ask the students

the provision to list the causes
of the of bankruptcy
Bankruptcy Act and insolvency.
and the
differentiate Guide the class
classes of debtors in describing the
who may be classes of
declared bankrupt. debtors who
may be declared
bankrupt.
General Objective 3: Understand Bankruptcy proceedings and discharge .
42
3.1 Outline bankruptcy Explain procedures petition. Overhead 1. Illustrate Lead the
procedures from projector by way of students to state Bankruptcy Act
petition to the receiving distinction with appropriate 1990.
order. between deeds of examples
Worked
3.2 Differentiate between arrangement and petition
examples scheme of Word processor
deeds of arrangement Provide Examples. procedures.
and scheme of arrangement.
arrangement. Test students
3.3 Explain alternatives to 2. Outline the on the
bankruptcy proceedings bankruptcy processing,
– its advantages and
procedures from after receiving
disadvantages.
petition to order to the
3.4 Describe proceedings after
receiving order discharge. S
receiving order to the
by describing hort word
discharge of the bankrupt.
proceeding after processed
receiving order to answer report
the discharge of
bankrupt.
General Objective 4: Know properties available for distribution.
4.1 Identify properties Give adequate illustrations Overhead 1. Classify Ask the students Bankruptcy Act
available for on property distributions. projector properties to 1990.
distribution. available and illustrat
4.2 Identify properties not unavailable for e property
Worked
available for distribution. distributions.
examples
distribution.
4.3 Describe the concepts of “Onerous
properties”.
General Objective 5: Understand Trusteeship in Bankruptcy.
43
5.1 Describe the relationship Describe the functions of the Overhead 1. Identify the Test students Bankruptcy Act
between the official official receiver and the projector powers and duties understanding 1990.
receiver and the trustee. trustee. of a trustee in by simple
5.2 Outline the powers the Bankruptcy quizzes, the Interactive quiz
trustee can exercise and outline relationship on computer
independently and those powers that can between the
duly conferred on him be exercise official receiver
by the creditors. Independently by
and the trustee.
5.3 Explain the duties of the trustee the trustee.
in Bankruptcy.
5.4 Recapitulate on work done
so far.
General Objective 6: Know how the distributions of properties are carried out.
6.1 Explain the different classes Test the students on the Overhead 1. Write the process Lead the Bankruptcy Act
of creditors. principles and concepts so projector of lodge proving students to 1990.
6.2 Explain the process of lodge far covered. and discuss classes
proving. distinguishing of creditors and
Short test
6.3 Outline the order of payment different classes list the order of
of debt. of creditors. debt payment.
Group
presentation
44
General Objective 7: Understand Executorship Law.
7.1 Define the following terms: Explain the problems of Overhead 1. Write out Guide the Format of a
Executor, Will Testate, intestate. projector the student to Will.
Intestate, Executrix and terminologies differentiate
Beneficiaries. Explain the consequences of common in different types Bankruptcy Law
Case study
7.2 State the Elements of a valid a valid Will. executorship of wills. 1990.
Will. examples law.
7.3 Outline the different types
Ask the students
of Wills. 2. State the to list the
7.4 Describe the procedure for consequences of problems of
grant of probate. a valid will. intestate.
General Objective 8: Understand the methods of devaluation of property.
8.1 Outline the rights and duties Explain methods of property Overhead 1. Apply the skills Lead the class Stature
of Executors. devaluation. projector acquired on the into discussion,
8.2 Explain the Executor and methods of to outline the
the Administrator. property rights and duties
Worked
8.3 Describe family provision devaluation. of executors.
examples
General Objective 9: Know classification of trusts.
9.1 Define different classes of Illustrate the process or Overhead 1. Identify the Ask the students Word processor
trusts. creation of trusts. projector creation and to illustrate the
9.2 Explain the term “creation classes of trusts process of trusts
of trusts”. and who may be creation in a
Worked
9.3 Describe the concepts of charitable trustees or short report
examples
trusts. beneficiaries.
9.4 Explain who may be
trustees or beneficiaries.
45
General Objective 10: Understand Trusteeship Law.
10.1 Describe the process of Illustrate graphically, use a Overhead 1. Describe the Ask the class to Bankruptcy Act
appointment and format or appointment letter projector process of form a 1990.
confirmation of trustees. and explain clearly the term, appointment discussion
10.2 Explain the role of committee of inspection. Graphs and confirmation and group and
Board of Trustee and charts remuneration of discuss the
Committee of Inspection trustees. trustees liability
10.3 Describe trustees liabilities for breach
for breach of trusts. of
10.4 Describe the rights, trusts citing
privileges and relevant decided
remuneration of cases.
trustees.
ASSESSMENT CRITERIA

25% % 25% 50%

HIGHER NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: QUANTITATIVE Pre-requisite: Theoretical: 1 hours/week - 33%
46
TECHNIQUES
Semester: FIRST SEMESTER Practical: 2 hours/week -

67%
Goal: This course is designed to provide the student with quantitative techniques for management decisions.
GENERAL OBJECTIVES:
1.0 Understand decision analyses.

2.0 Understand Operational Research Methodology today.
3.0 Understand modeling.
4.0 Understand the process of single stage decision theory.
5.0 Understand the process of multi-stage decisions theory.
6.0 Understand Inventory Control and Production Model.
7.0 Know Queuing Theory.
8.0 Understand Simulation.
9.0 Understand Linear Programming.
10.0 Understand Special Purpose Algorithm: Transportation, Assignment and Branch-and-Bond-method.
11.0 Understand PERT, SPM and Network Analysis.
47
PROGRAMME: HIGHER NATIONAL Code: ACC 315 Credit Hours: 45 hours
DIPLOMA IN
ACCOUNTANCY
Course:QUANTITTATIVE Pre-requisite: Theoretical: 1 hours/week - 33%
TECHNIQUES

General Objective 1: Understand decision analyses.

1.1 Define the concept of analysis. Define and explain decision, Overhead Understanding of the Group Flipchart
1.2 Define decision making. decision situation, process projector nature of decision discussion
1.3 Identify decision situation. and analysis. making. followed by
1.4 Explain decision making Understanding of the presentation to
process. scientific approach to the class
1.5 Explain scientific approach decision making concerning the
to decision making. nature of
decision making
48
General Objective 2: Understand Operational Research Methodology today.
2.1 Define an operation. Define and explain O.R., its Overhead Ability to understand and Group exercise Internet
2.2 Explain concept of operational characteristics, structure and projector apply operational matching
research. operational stages. research methodology operational Flipchart
2.3 Explain basic structures research
of or for decision methodology to
making process. a variety of
2.4 Explain O.R. stage in different

developing commercial
countries, (2.5) Solve scenarios
O.R. type problems.
General Objective 3: Understand Modelling.
3.1 Explain the nature of models. Define and explain Overhead Understanding of the Students to Spreadsheet
3.2 Explain the uses of models. modeling. Explain the projector nature and application of produce a
3.3 Identify advantages and process and types of business modeling spreadsheet Case study
disadvantages of modeling. Explain various techniques to business showing the
Worked
models. prototype in O.R. to date. scenarios effects of
examples
3.4 Explain the process of modeling. various interest
3.5 Classify models e.g. Carry out visitations’ to rates on a
ICONIC, analogue, places where models are typical loan
symbolic/mathematical located e.g. libraries. agreement
etc.
3.6 Identify advantages and
limitations of
mathematical models.
3.7 Prototypes in O.R.
49
General Objective 4: Understand the process of single stage decision theory.
4.1 Explain decision under certainty. Solve case studies on Overhead Understanding of the Students to work Flipchart
4.2 Explain decision under risk. decision under risk and projector nature and application of in groups
4.3 Explain decision under uncertainty. uncertainty. decision theory with solving case Case Study
respect to business study examples
Case studies
scenarios under
uncertainty
General Objective 5: Understand the process of multi-stage decisions theory.
5.1 Identify multi-stage decision Solve case studies on Overhead Ability to understand and Students to Decision tree
situation. decision three problems. projector use decision trees to solve decision statistical
5.2 Formulate problems into solve business problems problems using package on
decision tree. decision trees Excel
Case studies
5.3 Solve and interprete spreadsheet
decision tree problems.
General Objective 6: Understand Inventory Control and Production Model.
50
6.1 Derive inventory model under Assign and solve problems Overhead Ability to work out and Students to work Sample
non-instantaneous supply. and/or case studies on projector apply EOQ model. on EOQ problems
6.2 Derive EOQ model under Inventory problems. problems and
non-instantaneous Understanding of the present as a
Case studies Word processor
supply. Arrange visitation to issues and importance of word processed
6.3 Solve EOQ problems under Company stores and observe exercise.
effective inventory
instantaneous supply. stock taking. control.
6.4 Derive inventory model under
non-instantaneous supply.
6.5 Derive EOQ model under
non-instantaneous
supply
6.6 .Solve EOQ problems under
non-instantaneous supply.
General Objective 7: Know Queuing Theory.

7.1 Explain the concept of queuing Explain Queuing problems Overhead Ability to understand and Group exercise Internet
(waiting lines). and solve case studies on projector solve queuing problems to solve a
7.2 Explain queuing objectives queue problems. in service situations. complex Flipchart
and cost behaviour. business case
Case studies
7.3 Explain the assumptions of Carry out visitations to study
queuing model. banks hospitals and traffic scenario.
7.4 Formulate single server model. point where there are
7.5 Explain cost analysis in queuing. Group present Powerpoint/
queues.
findings to class flipchart
General Objective 8: Understand Simulation.
51
8.1 Explain general nature of simulation. Explain and solve case Overhead Ability to devise Students to test Case study
8.2 Identify the advantages studies on simulation projector simulated programmes to the outcomes of
and limitations of problems. solve business problems a Internet
simulation. marketi
Case studies
8.3 Explain the Monte Carlo simulation ng scenario
method. using
8.4 Apply simulation to simulated
solving real life cost outcomes.
analysis problems.
Powerpoint/
Group Flipchart
presentation
General Objective 9: Understand Linear Programming.
9.1 Define Linear Programming. Explain L.P. problems. Overhead Ability to understand and Students to use Case study
9.2 Identify the major requirements of projector solve problems linear linear
L.P. problems. Solve case studies on L.P. programming techniques programming to Internet
9.3 Explain allocation problems. solve several
problems. Case studies
9.4 Identify the properties of LP project
9.5 Explain the assumptions of LP scheduling
model. problems.
9.6 Formulate LP model-maximization
and minimization. Group
9.7 Solve LP problems:- presentation
- Graphical approach Powerpoint/
(maximization and Flipchart
minimization).
- Simplex Method
(maximization and
minimization).
9.8 Explain the concept of duality in
L.P.
9.9 Solve dual L.P. problems.
General Objective 10: Understand Special Purpose Algorithm: Transportation, Assignment and Branch-and-Bond-
52
method.
10.1 Explain the nature of transportation Explain transportation Case study Ability to solve Students to Word processor
problems. problems. transportation problems research and
10.2 Explain the characteristics Internet using the above solve a case Internet
of transportation Solve case studies on techniques. study business
problems. transportation problems. trasportation
10.3 Formulate transportation models. problem. Case study
10.4 Solve transportation problems.
10.5 Explain the concept of MODI Individual short
Method. report produced
10.6 Explain assignment method. Powerpoint/
10.7 Explain Branch-andBond Flipchart
method of assignment
problem.
10.8 Distinguish between
assignment problem and
L.P. problem.
10.9 Identify the difference
between assignment and
transportation problem.
10.10 Formulate
assignment model.
10.11 Solve assignment
problems using
assignment model.
10.12 Solve transportation
problems using L.P.
method.
53
General Objective 11: Understand PERT, SPM and Network Analysis.
11.1 Define PERT. Explain with graphic Overhead Ability to understand and Students to Computer
11.2 Explain the general illustration, network analysis projector apply network analysis work on case statistical
nature of network and project scheduling. and other decision studies and draw package
analysis and project Case studies making techniques network
scheduling. Solve case studies on network solutions using Case study
11.3 Distinguish between repetitive analysis problems. computer
and nonrepetitive operations. statistical
11.4 Draw simple project package
network analyzing Construct network for
activities and the events. problems with limited
11.5 Sketch several activities resources.
showing beginning and
ending events.
11.6 Explain the concept of TE,
TL, Slack and Negative
Slack.
11.7 Explain CBM .
11.8 Construct a PERT network
and compute
TE, TL, and S for all the events.
11.9 Explain project crasing techniques.
11.10 Construct a network
scheduling for problems
with resource limitations.
ASSESSMENT CRITERIA
54
30% % 30% 40%

ACCOUNTANCY
Course: PUBLIC FINANCE Pre-requisite: Theoretical: 1 hours/week - 33
%
Semester: 1 Practical: 2 hours/week -
67%
Goal: To expose the student to the fundamentals of public finance and the working machinery of Nigerian Economic System so as to be able to analyse the
Nigerian Monetary and fiscal policy in terms of revenue generation and resource allocation.
GENERAL OBJECTIVES:
1.0 Understand the fundamental of public finance.

2.0 Know the mechanics of monetary and fiscal policies and interest rates.
3.0 Know Federal Government Sources of revenue.
55
4.0 Understand the major Federal, State and Local Government expenditure.
5.0 Understand Government budgeting system.
6.0 Understand National/personal income, expenditure and deductions.
7.0 Understand Nigerian tax structure.
8.0 Appreciate National and State development plans in Nigeria.
9.0 Understand Debt management strategies.

ACCOUNTANCY
Course: PUBLIC FINANCE Pre-requisite: Theoretical: 1 hours/week - 33%

General Objective 1: Understand the fundamental of public finance.
56
1.1 Define Public Finance. - Explain in Overhead Understanding of the Students to Internet
1.2 Explain revenue and expenditure single terms the projector nature and specific issues research the
patterns. meaning of public relating to public finance range and extent
1.3 Explain Fiscal policies and finance. of public
programmes. - Explain enterprises
historical within Nigeria
evolution of Public and their
Finance. funding
- Distinguish requirements
revenue and
expenditure Group
pattern of the three
presentation
tiers of
government. - Flipchart
Explain various
government fiscal
policy programmes.
(monetary/economic
and tax policies).
General Objective 2: Know the mechanics of monetary and fiscal policies and interest rates.
57
2.1 Define monetary and fiscal - Explain the Overhead Understand the basic Group research Internet
policies and the different difference between projector working of monetary and based around
objectives. fiscal policy and fiscal policies and their case study.
2.2 Explain the effects of monetary monetary policy and relationship to interest
and fiscal policies on the the objectives aimed rates Presentation of
economy. to achieve. findings to class
2.3 Identify the role of interest rates - Describe the Flipchart
as an economic recovery effect of monetary
measure. and fiscal policies on
2.4 Explain the effect of interest rates the economy with
and other measures on economic examples.
policies. - Explain the
role of interest rates
on the economic
recovery and
policies.
General Objective 3: Know Federal Government Sources of revenue.
3.1 Explain receipts and expenditure. - Differentiate Overhead Understand and explain Students to Internet
3.2 State the various between various projector the various sources of complete an
sources of funds to the receipts and federal revenue individual Word processor
Federal Government. expenditure. - assignment
3.3 Identify the major sources Explain various detailing the
of States and Local sources of Assignment
major
Government Revenue. funds/revenue for the brief
components of
3.4 Explain the terms surplus Federal, State
government
and deficit as they and Local
income and
relate to government Government.
expenditure
receipts and - Explain
expenditure. surplus and deficit
in relation to
government
receipts and
expenditure.
58
General Objective 4: Understand the major Federal, State and Local Government expenditure.
4.1 Define the three tiers of - Describe with Overhead Understand and explain Students to Internet
Government. emphasis the purpose projector the various components complete an
4.2 Identify the nature and purpose of government of federal, state and local individual Word processor
of Government expenditure Case studies government expenditure. assignment
expenditure programmes, and detailing the Assignment

programmes. their importance. - major brief
4.3 Explain the importance of Explain the economic components of
these programmes. effect of government government
4.4 State the economic effects expenditure income and
of these programmes on programmes. expenditure
Nigerians.
General Objective 5: Understand Government budgeting system.

5.1 Define budgets, and budgeting - Explain the Overhead Ability to demonstrate ae Students to Budget books
systems. differences between projector full understanding of th analyse in
5.2 State types of budgets. budget, and government budgeting groups the latest
5.3 Explain budgeting control budgeting. - sytem national budget
process. Demonstrate and to note any Internet
5.4 Explain the impact of comparative analysis year on year
government budgeting, of current and changes in
taxing and spending on previous budget, spending
the economy. priorities.
actual and budgeting. -
5.5 State Government budgeting Describe government
limitations. limitations in Group feedback
budgeting and to class
spending. - Causes of Flipchart
non- implementation
59
of budget should be
identified.
General Objective 6: Understand National/personal income, expenditure and

deductions.
6.1 Define national Income and - Describe the Overhead Ability to explain the Students to work Word processor
Personal-Income. difference between projector nature and in groups to
6.2 Explain what constitutes national and personal differences between produce a word Internet
a personal income and income. personal deductions processed report
deductions. - Personal and national income defining and
6.3 Distinguish between national allowances and National Budget
explaining the
and personal incomes. reliefs should be
nature of personal
explained.
versus national
- Compute
National
6.4 State the effects of deductions Income. income and
on personal incomes. expenditure
60
General Objective 7: Understand Nigerian tax structure.
7.1 Define taxes and rates. - Explain Overhead Students are able to Students to Word processor
7.2 Describe the Nigerian tax the projector explain and understand produce a short
environment. terminology tax the Nigerian system of report Internet
7.3 Compare the Nigerian and/tax-rate. taxation comparing and
Tax systems with those Nigerian tax
of other countries. - Describe system with that
7.4 Explain the Nigerian tax system the Nigerian of another major
and structure. tax system and its country
7.5 State the economic affect on the
effects of Nigerian tax
economy.
systems on the
economy.
7.6 Identify some defects/flaws
in the
Nigerian tax system.
General Objective 8: Appreciate National and State development plans in Nigeria.
61
8.1 Define development plans. - Define Overhead Ability to explain and Class discussion Internet
8.2 Enumerate some development plans. projector understand the need for using research
national and state - Analyze development plans and material from Newspapers
development plans. previous Samples of the issues around the internet and
8.3 Identify some defects in Governments’ development effective newspapers etc.
Nigerian development development plans. implementation
plans
plans. Assess various
8.4 Evaluate the development
harmonization of the programmes and
development budgets of the Federal
programmes and budget
Government.
by the Federal
Government.
General Objective 9: Understand Debt management strategies.

9.1 Define debts and debt - Explain the Overhead A full appreciation of the Students to Internet
management. meaning, projector nature of debt finance, its complete an
9.2 Define public debt. types and sources and apllication investigation Government
9.3 Explain the types and classification of within the Nigerian into the sources Publications
classification of debts public debt. public sector and application
(domestic and - Distinguish of debt finance
international debts). between domestic Newspapers etc.
within the
9.4 Describe the growth of and international debt Nigerian public
public debt in Nigeria and how they are
sector
and some other African sourced and serviced.
Countries. - Explain the
9.5 Explain strategies for debt implication of the
management. growth
9.6 Explain the effect of of public debt on the
economy in both
62
bad debt management on the short and long run. -
Nigerian economy. Explain in detail the trend
9.7 Explain measures for minimizing of Nigeria’s debt financing
or reducing the national debt. and its impact on the
9.8 Evaluate the management of economy. - Analyze current
debt in Nigeria. issues on public debt
sources and management.
(Nigerian & Newshoring
Countries).
- Explain the role of
creditors’ organization.
`
`
ASSESSMENT CRITERIA

25% % 25% 50%
63
PROGRAMME: Code: ACC 317 Credit Hours:30 hours
HIGHER NATIONAL DIPLOMA
IN
ACCOUNTANCY
Course: MANAGEMENT Pre-requisite: Theoretical: 1 hours/week - 50%
INFORMATION SYSTEM I
Goal: This course is designed to acquaint the student with the application and the use of Computers in industry and
commerce and with further developments in information systems.
GENERAL OBJECTIVES:
1.0 Understand Management Information System.

2.0 Understand Software System.
3.0 Understand Programming.
4.0 Understand System Analysis and Design.
5.0 Understand The Internet.
64
ACCOUNTANCY
Course: Pre-requisite: Theoretical: 1 hours/week - 50%
MANAGEMENT INFORMATION
SYSTEM I
Semester Practical: 1 hours/week - 50%

General Objective 1: Understand Management Information System.
65
1.1 Define Data and Information. - Demonstrate how Overhead Understanding of the Guide students Flipchart
1.2 Explain attributes of information. raw data becomes projector scope and nature of MI in groups to
1.3 Describe Information Systems. information through systems draw a flow
1.4 Explain Computer based appropriate chart noting the
Information System. examples. key elements in
1.5 Describe Real time and Online. - Communicate the a commercial
1.6 Explain Time sharing. meaning of Net MIS
1.7 Describe Net working. Working by a chart.
General Objective 2: Understand Software System.
2.1 Explain types of - Exhibit appropriate Computer Students to be aware of Students to Internet
Software. software packages on packages the nature and scope of research

2.2 Describe Operating System. different applications current software software
2.3 Describe Application Packages. like lotus 1,2,3. applications companies on
Excel etc. the web and
feedback in
class discussion
General Objective 3: Understand Programming.
66
3.1 State stages involved in - Use flow chart Overhead Understanding of the No activity
Programming. identifying a projector skills required to write necessary
3.2 Describe problem definition. particular problem software applications
3.3 Describe analysis of problem and and create a model to Flow chart
modeling. solve the problem.
3.4 Explain programme structure.
3.5 Design an algorithm/Flow chart.
3.6 Describe inputing programme into
the Computer.
3.7 Explain running of the programme
with test data.
3.8 Describe documentation.
3.9 Explain introduction to Basic
programming.
General Objective 4: Understand System Analysis and Design.
67
4.1 Define system development Explain the system design Overhead Ability to design and Students to Flipchart
circle. by a chart showing different projector analyse simple data produce a flow
4.2 Describe Data base management. stages of system management chart showing Computer
4.3 Describe feasibility study. development. systems the key data
Charts drawing
4.4 Explain economic feasibility. flows in a
typical sales application
4.5 Explain social feasibility.
department (within word)
4.6 Explain technological feasibility.
4.7 Describe system analysis
and design.
4.8 Describe Computer library
and back up facilities.
4.9 Explain implementation and
documentation.
General Objective 5: Understand The Internet.

5.1 Define Internet. Demonstrate how to Internet Students able to undertake Students will Internet
5.2 Describe Services available browse and access different detailed research using the demonstrate
on Internet. web sites of the Internet. internet to solve a range of aptitude whilst
5.3 State major networks. information needs doing research
5.4 Explain types of access. connected with
5.5 Describe Internet addressing. the majority of
the course units
`
ASSESSMENT CRITERIA
50% % 50% %
68
PROGRAMME: Code: HBF 427 Credit Hours: 60 hours
BANKING AND FINANCE
Course: Managerial Economics Pre-requisite: Theoretical: 3 hours/week - 75%
Goal: To give special attention to theories interpretation and application of concepts of managerial economies so as to enhance
the student’s understanding of the various methods and techniques used in managerial decisions.
GENERAL OBJECTIVES:
On completion of this course, the student should be able to:
1.0 Understand the scope of managerial economics.

2.0 Know a working definition of business objectives.
3.0 Understand the importance of Investment decisions in both private and public enterprises.
4.0 Understand fundamental issues involved in pricing including the techniques used in both private and public sectors of the
economy.
5.0 Understand some basic ideas of the demand side of markets.
6.0 Understand indifference theory- (alternative method of explaining the consumers behaviour).
7.0 Understand theory of the firm: (The operations of the economic agents performing with the different market structures).
8.0 Understand corporate strategy.
69
9.0 Understand cost analysis.
10.0 Understand the different types of business organization.
11.0 Understand operation research techniques.
PROGRAMME: HIGHER NATIONAL Code: HBF 427 Credit Hours: 60 hours
DIPLOMA IN BANKING & FINANCE
Course: : Managerial Economics Pre-requisite: Theoretical: 3 hours/week - 75%

General Objective 1: Understand the scope of managerial economics
Week
Teacher’s Activities Resources Specific Learning Teacher’s Resources
Outcomes Activities
Specific Learning Outcomes
1 1.1 Give a working definition of 1. Provide student with aid Textbooks, Understand the Generate a Class quiz.
managerial economics. of a simple example a journals, working definition of mathematical Class exercise.
1.2 Explain micro-economic theory in clear meaning. 2. Lead the magazines managerial economics. problem to
business decision-making student in examining the and other Understand consumer arouse student
(consumer theory, pricing theory, application of economic relevant theory, pricing cost understanding
demand analysis, cost theory etc). theory to business materials. theory and demand
problems. analysis.
General Objective 2: Know a working definition of business objectives
70
1 1.1 Define profit as an objective. 1. Provide a Analyse profit as an Express profit Mathematical
1.2 Evaluate the internal and external clear explanation of - ditto objective. Analyse in form of tools.
influence of objective. profit among - both endogenious equation.
other business and exogenious Formulate Computer
objectives. variables influencing mathematical statistical
2. Lead the objective. equation for
package
student in appraising student to
some of the solve.
influencing factors.
General Objective 3: Understand the importance of Investment decisions in both private and public enterprises
2 -3 3.1 Explain the nature of investment 1. Explain of the Understand investment Design an Case studies.
decisions. existing nature of decisions. investment Mathematical/
3.2 Describe modern techniques of investment. Understand investment proposal. statistical
Charts,
investment appraisal and related 2. Lead the student in and project appraisal. Spur students software and
Overhead
problems. examining Understand feasibility to appraise it tables.
Projector, Text of project. Analyse and
3.3 Compare and distinguish between modern techniques of net book, Journal with different
present value and internal rate investment and understand NPV, IRR methods.
and
of return. work out solutions to Magazines. and other methods of
3.4 Describe traditional methods of some investment appraisal.
investment appraisal. examples. Understand
3.5 Explain cost/benefit analysis and 3. Provide explanation on cost/benefit analysis
public expenditure. the
conventional methods
and its
shortcomings.
4. Illustrate with aid of
data
and graph
an analysis of
nonconventional
techniques used in public
expenditure appraisal.
71
General Objective 4: Understand fundamental issues involved in pricing including the techniques used in both private and public sectors of the economy
4 4.1 Explain the complications of 1. Lead the Understand pricing Use revenue Charts, graphs
pricing. student in examining the theories. tables and and diagrams.
4.2 Explain the different pricing intricate issues of Analyse and curves to
techniques in use – marginal pricing products with understand break- determine Statistical
pricing, average pricing, breakeven a reference to the - do even point and mark- break-even software
pricing, mark-up etc. banking - up policies. point. package
4.3 Identify the correct approach to industry.
pricing of products. 2. Provide an
elaborate explanation
with a solved problem. 3.
Provide a critical
analysis with an
exercise.
General Objective 5: Understand some basic ideas of the demand side of markets
72
5-6 5.1 Define demand. 1. Provide the Understand demand Explain Charts, graphs
5.2 Explain the different levels of student with clear analysis. demand with and diagrams.
demand. meaning. Explain hypothetical tables and Mathematical
2. Instruct the Charts, diagrams. equations.
5.3 Analyse the determinants of and empirical
demand. student with aid of a Overhead Lead students Case studies.
5.4 Explain methods of demand clear labeled Projector, demand tables and to understand
forecasting-time series diagram the levels of Audio Visual, curves. the complexity Statistical
analysis, regression analysis demand and desire Transparent, Explain and of demand
software
etc. mathematically the etc. understand factors theory as a
demand equation. 3. tool. package
5.5 Explain deficiencies of traditional influencing demand.
demand theory. Illustrate with aid of Use
5.6 Explain the empirical evidence on graph to the student mathematical
advertising and pricing in the examined factors equation to
that influence Textbook, express
influencing quantity demanded.
demand. Journal and demand.
4. Provide an Magazines.
analytical explanation
with aid of graph.
5. Lead the
student in identifying
major weaknesses.
6. Lead the
student in making a
critical examination
of the effects with
supporting data.
General Objective 6: Understand indifference theory- (alternative method of explaining the consumers behaviour)
7-8 6.1 Define indifference curve. 1. Provide a clear Textbooks, Analyse and Use X and Y Graph and
6.2 Construct an indifference curve meaning. Journals, understand indifference axis graph to diagram.
using hypothetical or actual 2. Illustrate to the Magazines, curves. explain budget
figures. student using given etc. Analyse the budget line. line. Computer
6.3 State the characteristics of data the graphing of Explain budget Impose statistical
indifference curves and their indifference constraint and the indifference package
73
significance for the consumer. curve. Charts, feasible region within curves to
6.4 Construct a budget line. 3. Illustrate using Overhead which a consumer can determine
6.5 Use the combination of budget line graph, the properties Projector, purchase. consumption
and indifference curve to predict and provide explanation Transparent, level.
some consumer behaviours. on their Clipboard,
importance. Audio-visual,
4. Provide the Textbooks,
meaning and illustrate Journals.
the construction of the
graph.
5. Illustrate to the
student
graphically and
derive the
equilibrium
position.
General Objective 7: Understand theory of the firm: (The operations of the economic agents performing with the different market structures)
74
9 - 10 7.1 Explain the characteristics of 1. Provide the Explain and Illustrate Graphs and
a perfectly competitive student with a clear understand the features features of diagrams.
market. definition, meaning and of perfectly competitive perfectly
7.2 Illustrate the nature of demand the features. market. Analyse and competitive Word
facing a firm in a perfectly 2. Provide an understand the nature market, processor
competitive market. explanation with Textbooks, of demand facing a monopoly,
7.1 Describe the short-run and longrun graphical illustrations. 3. Journals, perfectly competitive
oligopoly etc. Internet
equilibrium of a competitive firm. Illustrate with aid of a market. Analyse and
Magazines, Draw
7.2 Analyze the concepts of economics graph the equilibrium understand short and research
etc. diagram to
of scale. positions. 4. Lead the long run equilibrium of
7.3 Define pure monopoly and the student in examining the a competitive firm. show the
distinguishing features. concept with an exercise. Charts, Understand the nature of
7.4 Demonstrate the nature of revenue 5. Provide a clear Overhead demand curve
definition of
and demand facing a monopolist. meaning and identify Projector, facing the
7.5 Define imperfect competition. the features to the student. Transparent,
monopoly, market. List
7.6 Describe oligopoly. 6. Illustrate with Clipboard, oligopoly, examples of
graphical presentation Audio Visual. monoproxy etc. markets.
Analyse the nature of
to the student. demand facing each

7. Provide the type of market.
student with a clear
meaning.
8. Lead an
explanation on the
concept/market with
a graphical
illustration.
General Objective 8: Understand corporate strategy
75
11 8.1 Define corporate strategy. 1. Provide a clear Understand full Explain Examples.
8.2 Explain why strategic formulation is meaning. Textbooks, meaning of corporate corporate
necessary for each firm. 2. Provide a Journals, strategy. strategy
8.3 Evaluate both general meaning and explain the Explain and and the
Magazines
consideration and desirability or otherwise understand the issues
and other necessity of strategic
economic issues. to a firm. involved.
relevant
8.4 Distinguish between environmental 3. Lead the student information. Appraise
in examining the materials.
opportunity and corporate and understand
competence. situation.
4. Provide a
general and
thorough explanation economic issues for
with practical corporate strategy
examples. formulation.
Understand the
difference between
environmental
opportunity and
corporate competence.
General Objective 9: Understand cost analysis
12 -13 9.1 Differentiate between cost for the 1. Provide the Charts, Analyse economic and Illustrate cost Cases,
economists and non-economists. student with a clear Overhead non-economic costs. analysis with diagrams and
9.2 Analyze the short-run and longrun distinction. Projector, Analyse and the aid of graphs.
cost behaviour. 2. Illustrate with Transparent, understand short and graph and
9.3 Explain the usefulness and aid of a graph to the Textbooks, long run behaviour of diagram. Computer
application of cost for decision- student the different Magazines cost. Lead students statistical
76
making. cost behaviour. and Journals. Explain application of to know package
9.4 Make an estimation of the shortrun 3. Provide an cost for decision various types
and long-run average cost curves. explanation Textbooks, making. of costs.
9.5 Evaluate results of empirical on the Adjust case
Journals,
research. usefulness and Magazines and studies to
application of cost other relevant explain cost
analysis. materials. curves.
4. Illustrate to the
student with aid of a
Charts,
diagram the different
AVC position. Overhead
5. Provide an Projector,
exercise (case study) on Audio-Visual,
cost analysis to the Books,
student. Journals and
Magazines.
`
General Objective 10: Understand the different types of business organization
77
14 10.1 Explain forms of business 1. Provide a clear Understand forms of List examples Cases and
organization. explanation to the Books, business of various articles.
10.2 Explain types of organizational student. Journals, organisation; one- forms of
form. 2. Lead the man business, business
Magazines
10.3 Evaluate choice of organizational student in examining partnership, private organisation.
the types. and other Lead students
forms. and public limited
3. Instruct the relevant to relate size of
materials. company, public
student to examine the companies with
corporation. Analyse their features.
merit or otherwise of
and understand
each form.
features. Understand
memorandum and
articles of
association.
General Objective 11: Understand operation research techniques
14 10.1 Explain forms of business 1. Provide a clear Understand the concept Provide Cases,
organization. explanation to the Books, of operations research. students with diagrams and
10.4 Explain types of organizational student. Analyse and linear charts.
Journals,
form. 2. Lead the understand the programming
Magazines
10.5 Evaluate choice of organizational student in examining the application of linear model. Apply Statistical
types. and other programming. LP to solving
forms. software
3. Instruct the relevant business
materials. package
student to examine the decision
merit or otherwise of each making
form. problems.
`
`
78
ASSESSMENT CRITERIA

25% % 25% 50%
79
PROGRAMME: HND Accountancy Code: OTM 412 Credit Hours: 4 hours x week
Course: Business Pre-requisite: Theoretical: 2 hours/week - 50%

Communications I Business
Semester: 1 Communication I Practical: 2 hours/week - 50%
Course main Aim/Goal: This course is designed to develop in students theability to communicate in organizations and improve
interpersonal relationship.
General Objectives:
1.0 Understand the importance of communication in an organisation.
2.0 Understand the process of communication.
3.0 Know how to communicate effectively with others in the organisation.
4.0 Know how to write effective business letters, memos, reports and proposals.
5.0 Understand interpersonal and inter-group relationships
80
6.0 Know how to make introductory public speeches.
PROGRAMME: HND Accountancy Code: OTM 412 Credit Hours: 4 hours
Course: Business Communication I Pre-requisite: Theoretical: 2 hours/week - 50%


General Objective 1.0: Understand the importance of communication in an organisation.
Week Specific Learning Teacher’s Resources Specific Learning Teacher’s Resources
Outcomes Activities Outcomes Activities
1.1 Note the definition of Define Givethe different Library

communication. communication. definitions of Internet
communication as Journals
provided in different Textbooks
author?
81
1.2 List the Explain the Differentiate Refer As in 1.1
differences between oral differences between between oral and students to above.
and written communication.. oral and written written appropriate
communication and communication as source
their forms using provided by different materials.
suitable examples. authors?
1.3 List type of Discuss types of a.Use the various Provide Management
communication. communication eg type of source Films\
interpersonal, graphic, communication b. materials for Textbooks
verbal , non-verbal. Demonstrate the exercise
verbal and non and check
verbal accuracy of
communication performance.
situations.
c. Discuss merits
and demerits of
each.
GENERAL OBJECTIVE 2:0: Understand the process of communication.

2.1 List variables involved in Explain variables in Provide the chart
on
communication. communication. communication
process.
82
2.2 Note the role of the Explain the roles of Role play communication Management
indicating encoding and Films
speaker – message the speaker and the decoding information Textbooks
encoding and attitude. receiver in a
Note the role of communication
receiver – message process.
decoding.
2.3 Note the relevance of Explain the use of Practice the use of body Demonstrate Management
language in the use of Films and
body language body language in communication
in aiding. aiding understanding body Textbooks
using examples. language in
communicati
on
2.4 List barriers to effective Explain barriers to Identify barriers to Evaluate As in 2.3
communication. effective effective students’ above
communication using communication work.
suitable examples eg and suggest how
prejudice, past
they could be
experience, time lag,
slangs, eliminated.
unfamiliar b. State effects of
ascent, etc. communication
breakdown.
GENERAL OBJECTIVE: 3.0: Know how to communicate effectively with others in the organisation.
83
3.1 Identify the purpose of Explain the purpose of State the purpose of Evaluate
communication in an interpersonal interpersonal students
organisation. communication in an communication in an work.
organisation. organisation.
3.2 Enumerate the means of Explore the means of Operate some Provide Competent
communication. communication. communication some Handsets
gadgets. Send an communicati Facsimiles
email text message, on gadgets Radio etc.
etc. and guide in
their
operation.
3.3 List advantages Explain advantages and Discuss Guide
and disadvantages of disadvantages of advantages and students
communication. communication. disadvantages of discussion.
communication.
GENERAL OBJECTIVE 4:0: Know how to write effective business letters, memo, reports and proposals.
4.1 List the uses of paragraphing Explain the use of

in written communication. paragraphing in written
communication.
84
4.2 Differentiate between letters, Explain the differences Model Write letters, Guide
memos, etc. between letters, letter, memos, proposals, students in
memos, etc memos, and reports. writing letter,
and memos,
proposals. proposals
and reports.
GENERAL OBJECTIVES 5:0: Understand interpersonal and inter-group relationship.
Pictures
5.1 Define interpersonal and Explain interpersonal Video
inter-group communication. and inter-group
communication.
5.2 List formal and informal man Explain formal and Determine when to Assess
of interaction. informal mean of use memos, notes, students
interaction. letters, phone calls, choice of
etc. means.
85
5.3 List the effects of too little or Explain the effects of Discuss the effects Guide
too much memos. too little or too much of too little or too students
memos. much memo. discussion
and give
corrections.
General Objective 6.0: Know how to make introductory public speeches.
6.1 Identify the point to be Explain public speaking
addressed. and explore the points

to be addressed.
6.2 List the skills to be Explain the skills to be Criticize the provided Provide film of Films
developed for a good public developed for a good films Watched recorded speech
speech. public speech. pointing out the skills for critical
analysis.
observed.
6.3 List the qualities of a good Explain the qualities of Guide in

public speech. a good public speech speech writing
emphasizing language and deliver.
style.
`
ASSESSMENT CRITERIA

% % % %
50 50
86
ACCOUNTANCY
Course: ADVANCED FINANCIAL Pre-requisite: Theoretical: 1 hours/week - 25%
ACCOUNTING I
Semester: SECOND SEMESTER Practical: 3 hours/week - 75%
Goal: This course is designed to enable the student acquire a thorough understanding of Financial Accounting so as to be
able to:
prepare corporate annual reports,
analyse, interpret and prepare financial statements,
adequately understand International Accounting and financial accounting issues and
know the accounting application of the theories and laws of Bankruptcy, Trusteeship and
executorship.
87
GENERAL OBJECTIVES:
On completion of this course, the students should be able to:-
1.0 Understand the meaning, objectives and content of corporate annual reports.
2.0 Know how to prepare financial statements of limited liability companies for publication.
3.0 Understand the analysis and interpretation of financial statements.
4.0 Understand accounting for multinational companies including inflation accounting.
5.0 Understand financial accounting issues such as social responsibility accounting and human resources accounting.
6.0 Know how to prepare bankruptcy.
7.0 Know how to prepare trustees account.
8.0 Know how to prepare executorship accounts.
9.0 Understand treatment of insurance claims.
10.0 Understand the accounting treatment of sinking fund and annuities.

ACCOUNTANCY
ACCOUNTING I
Semester SECOND SEMESTER Practical: 3 hours/week - 75%
88
General Objective 1: Understand the meaning, objectives and content of corporate annual reports.
1.1 Explain the meaning and Explain fully the meaning, Overhead 1. Write out the Lead the class to CAMA
objectives of corporate components types and projector objectives of write out the
annual reports. contents of annual reports. Annual reports. objectives of SAS
1.2 Identify the various Annual report.
components of a 2. Prepare
standard “Annual Spreadsheet
financial statements for Assist the
Report”. publication in line students to draw
1.3 Differentiate between a with CAMA, the format of Flipchart.
standard annual report SAS, etc.. financial
and an abridged one. statement for
1.4 Identify items normally
included in the 3. Analyse the publication.
Chairman’s statement. contents of any
1.5 Identify items normally published financial Ask the students
statements. to prepare
published
89
included in directors’ accounts.
report.
1.6 Explain the importance of Direct the
the Report of the
students to use
Auditors to the Annual
the internet to
report.
1.7 Explain the importance source any
of the Report of the published
Audit Committee to the accounts
Annual Report.
General Objective 2: Know how to prepare financial statements of limited liability companies for publication.
90
2.1 Explain the contents of - Use Overhead 1. Write out Lead the class to CAMA
SAS 2, IAS 5 and examples to projector the objectives of write out the
CAMA. illustrate the various Annual reports. objectives of SAS
2.2 Explain the purposes of publication items treated. Annual report.
Worked
of financial statements. examples 2. Prepare
2.3 Explain the role of statute Spreadsheet
- Lead financial Assist the students
with regards to students to observe statements for to draw the format
disclosure of and explain the publication in line of financial Flipchart.
information in financial various contents of with CAMA, statement for
statements. SAS 2, IAS 5 and SAS, etc.. publication.
2.4 Outline the arguments CAMA.
for and against more 3. Analyse Ask the students to
detailed disclosure.
the contents of prepare published
2.5 Identify the items of accounts.
information to be any published
disclosed in the financial
statement of Accounting statements. Direct the students
Policies. to use the internet
2.6 Identify the items of to source any
information required to published accounts
be disclosed in the
Profit and Loss Account
or Income Statement.
91
2.7 Explain the manner in
which the items of
information required in
a Profit and Loss
Account or Income
Statements are to be
disclosed.
2.8 Explain the items of
information to be - Illustrate
disclosed in the Balance the items treated
Sheet. with various
2.9 Explain manner in which examples.
the items of information
required in a Balance
Sheet are to be
disclosed. - Display
graphically, and
2.10 Explain the items
explain the
of information
various formats.
to be included in the
Notes to the Accounts
and how they are to be
presented.
2.11 Explain the
meaning of Cash Flow
Statement and its
purpose.
2.12 Identify the
various formats of the
Cash Flow
Statement.
2.13 Explain the
concept of value added.
2.14 Explain the
manner in which
92
the items in Value
Added Statement
93
are to be
presented.
2.15 Explain the
usefulness of the five-
year financial summary.
2.16 Identify the items of
information to be included
in the five-year financial
summary. 2.17 Prepare financial
statements for publication.
General Objective 3: Understand the analysis and interpretation of financial statements.
94
3.1 Explain the purpose and - Require each student Case Studies Ability to analyse in Students to CAMA
usefulness of analysis and to use corporate detail the published analyse and
interpretation of financial reports of his chosen accounts of compare the SAS
statements. Company for case organisations. accounts of the
3.2 Identify the various tools for the study material and companies
analysis and interpretation of detailed within Spreadsheet
group them to
financial statements. case studies.
discuss and present
3.3 Explain ratios used in measuring Flipchart.
their case studies.
the following:- - Profitability
- Short term solvency -
Long tern solvency -
Growth and stability -
Ownership.
3.4 Compute the following types of
ratios as required for 3.3 above:-
- Profitability ratios
- Liquidity ratios
- Investment ratios
- Turnover ratios
95
- Leverage ratios.
3.5 Explain the usefulness and
limitations of ratios calculated in
3.4.
3.6 Illustrate the trend analysis and
comparative analysis that can be
deduced from ratio analysis.
3.7 Explain the manner in which report
writing, analysis and
interpretation of financial
statements is carried out.
3.8 Carry out report writing, analysis
and interpretation of financial
statements.
General Objective 4: Understand accounting for multinational companies including inflation accounting.
96
4.1 Identify characteristics of - Explain Overhead 1. Write the Lead the students to SAS
multinational clearly the projector characteristics of prepare accounts of
companies/organization different activities Accounts of multinatio IAS
s. which multinational Multinational nal companies.
Worked
4.2 State the accounting companies get Companies.
involved in. examples Internet
implications for
multinational companies 2. Prepare accounts
with head offices in - Illustrate Spreadsheet.
of a few
specific parts of the the proper multinational
world notably the U.K. application of
and the U.S.A. companies using
inflation accounting GAAP and IAS.
4.3 Explain the principles
for treating foreign to students.
currency conversions
and translations.
4.4 Explain the factors affecting
rates of exchange, rates
adjustments, cross rates
and arbitrage.
97
4.5 Compare fully, selected
generally accepted
accounting principles
(GAAP) of United
Kingdom, United States
of America,
International
Accounting Standards
and Statements of
as they relate to the
preparation and
interpretation of
financial statements.
4.6 Explain the application of
inflation accounting to
the financial statements
of multinational
companies/organization
s.
General Objective 5: Understand financial accounting issues such as social responsibility accounting and human
resources accounting
98
5.1 Explain the meaning and the - Illustrate fully, the Overhead 1. State the effect of Lead the Spreadsheet.
extent of corporate social responsibility, projector social students to
social responsibility. accounting role and responsibility on illustrate Internet
5.2 Explain the manner in which conflicts. accounting role graphically
Corporate social responsibility is and related corporate social
reported conflicts. responsibility
(i.e. corporate social reporting). reporting using
5.3 Explain the meaning and the internet as a
the extent of resource base.
environmental
responsibility.
5.4 Explain the manner in

which environmental
responsibility id
reported.
5.5 Explain the meaning of
human resource
accounting.
5.6 State the various methods
of determining the value
of human assets.
5.7 Explain the
interrelationship between
human resource
accounting and corporate
social responsibility.
General Objective 6: Know how to prepare bankruptcy.
99
6.1 Draw the format of statement of - Prepare cases and Overhead 1. Prepare Assist the students Acts
affairs and deficiency account guide the students to projector Bankruptcy, to prepare
showing relevant items. discuss solutions in Trustees and Bankruptcy, Internet
6.2 Define the following: groups. Executorship Trustees and
Case studies
- secured and unsecured Accounts. Executorship
creditors. Spreadsheet.
accounts.
- Creditors ranking as
preferential and deferred.
- Deficiency
- Surplus
- Security
6.3 Explain the accounting
implication of each of the
terms defined in 6.2.
6.4 Solve questions on bankruptcy
accounts to illustrate the
application of bankruptcy law.
General Objective 7: Know how to prepare trustees account.
100
7.1 Describe the nature of trustee’s - Prepare a case study Overhead 1. Prepare Assist the students Act
cashbook. for students projector Bankruptcy, to prepare
7.2 Explain how trustee’s deliberation and Trustees and Bankruptcy, Internet
remuneration is solution. Executorship Trustees and
Case studies
calculated. Accounts. Executorship
7.3 Calculate trustee’s remuneration. accounts. Spreadsheet.
7.4 Explain how trustee’s receipt
and payments account is
prepared.
7.5 Solve problems relating to
the preparation of
trustee’s receipt and
payment account.
General Objective 8: Know how to prepare executorship accounts.

8.1 Define the following terms relating - Prepare case for Overhead 1. Prepare Assist the students to Act
to executorship:- discussions and projector Bankruptcy, prepare Bankruptcy,
- executor solutions. Trustees and Trustees and Internet
- administrator Case studies Executorship Executorship
- personal representative Accounts. accounts.
Spreadsheet.
- will-testate
- intestate
- executrix -
beneficiaries.
8.2 Identify the different executorship
accounts required to be prepared.
8.3 Prepare the various executorship
accounts as identified in 8.2.
8.4 State the duties of personal
representatives in relation to
executorship account.
101
General Objective 9: Understand treatment of insurance claims.
9.1 Explain the nature and - Give examples and Overhead 1. Complete Ask the students Spreadsheet
purpose of insurance illustrate the different claims. projector Insurance claims to compute
claims with for losses. Insurance Insurance Act
9.2 Identify the different computations. Case studies claims for
types of insurance claims. losses.
9.3 Compute insurance Flipchart.
claims in respect of loss of stock
destroyed by fire.
9.4 Compute insurance
claims in respect of loss of
profits, including consequential
losses arising from fire or kindred
perils.
General Objective 10: Understand the accounting treatment of sinking fund and annuities.
102
10.1 Define sinking fund. Overhead 1. Compute Lead the Flipcharts.
10.2 Identify the different purposes for - Work examples. projector sinking fund for students to
which a sinking fund may be few different compute sinking Spreadsheet.
created: purposes. fund.
- Illustrate the Case studies
- To redeem a liability
accounting treatment of Transparancies..
- To replace a wasting annuities and sinking fund. Charts 2. Make Direct the
asset. accounting students to
entries of make a few
10.3 Illustrate the accounting annuities.
accounting
treatment of each type of sinking - Assign
entries for
fund as identified in 10.2. problems/codes to
Annuity.
10.4 Differentiate between the two students and
types of sinking fund as graphically display
identified in 10.2. solutions.
10.5 Define an annuity.
10.6 Explain national interest.
10.7 Identify the purposes for which an
annuity may be treated.
10.8 Make accounting entries of
annuities.
`
`
ASSESSMENT CRITERIA

25% % 25% 50%
103
ACCOUNTANCY
Course: ADVANCED COST Pre-requisite: ACC 312 Theoretical: 2 hours/week - 50%
ACCOUNTING II
Goal: To give special attention to the concepts, theories and applications of Cost Accounting so as to enhance the
student’s ability to develop, use and interpret cost accounting data.
104
GENERAL OBJECTIVES:
1.0 Understand absorption costing.

2.0 Know marginal costing.
3.0 Understand the concept of standard costing.
4.0 Know Budget procedures and Budgetary Control.
5.0 Understand the use of computers in Cost Accounting.
6.0 Know current trends and developments in Cost Accounting.

ACCOUNTANCY
Course: ADVANCED COST Pre-requisite: ACC 312 Theoretical: 2 hours/week - 50%
ACCOUNTING II
105
General Objective 1: Understand absorption costing.
Outcomes Activities
1.1 Define absorption costing. - Illustrate, with Overhead 1. Calculate Guide student in Spreadsheet
1.2 Allocate and apportion overheads. examples the projector product allocation and
1.3 Prepare Income Statement preparation of cost using absorption of Overhead
under absorption costing. income statement absorption overhead costs.
Worked Projector and
1.4 Explain Activity Based Costing using absorption costing.
examples Transparency.
(ABC) costing. Assist the
2. Prepare students to
income prepare Income
statement under Statement under
absorption absorption
costing. costing.
General Objective 2: Know marginal costing.
2.1 Define marginal costing. - Demonstrate the Overhead 1. Separate semi Assist students Spreadsheets.
2.2 Separate fixed and variable costs separation of projector variable cost into in separation of
from semi variable overheads. semivariable cost its fixed and semi variable Overhead
2.3 Explain the concepts of contribution using High-Low variable costs and
Case studies Projector.
and relevant costs. Method, scatter graph components cost/volume/pro
106
2.4 Describe breakeven analysis. and regression Graphs mathematically fit analysis using Transparency
2.5 Calculate breakeven point analysis. and graphically. graphs
graphically and mathematically. and Graphs
2.6 Compute margin of safety. - Explain breakeven 2. Calculate mathematical
2.7 Explain Profit/Volume relationship point, breakeven point, models.
with graphs. Charts.
Profit/Volume contribution
2.8 Calculate Profit/Volume ratio. analysis and margin margin of safety Guide students
2.9 Explain the effect of limiting of safety. and profit/volume in preparing
factors on marginal costing. ratio. marginal cost
2.10 State the uses of marginal costing statements for
- Illustrate with
for 3. Use decision
managerial decisions. examples marginal
marginal costing making.
cost
2.11 Explain the limitations of to make
Income Statement,
marginal costing. managerial
use of marginal
2.12 Prepare Income Statement decisions such as
cost in decision
under marginal costing. joint cost
making.
2.13 Reconcile profit under allocation and
absorption costing and product
marginal costing. - Compare profitability.
absorption costing with
marginal costing and
reconcile the 4. Prepare
profits under the two Income statement
techniques. under marginal
costing.
General Objective 3: Understand the concept of standard costing.
107
3.1 Define standard costing. - Define Overhead 1. Identify the Lead students to Overhead
3.2 Identify the different types standard costing and projector different types of set standards for Projector.
of standard. state how standards standards. various units of
3.3 Explain how standards are are set. production.
Case studies Transparency.
set. 2. Set standards Spreadsheet.
3.4 Determine standard costs - Calculate for each element of Direct students
and state the uses. Worked
variances and explain product cost and in the
3.5 Calculate variances for examples services.
their uses. calculation of
material, labour, variances for
variable and fixed 3. Analyse and materials labour
use
overheads. variances. and overhead.

3.6 Explain the uses and analysis
of variances.
General Objective 4: Know Budget procedures and Budgetary Control.
108
4.1 Define budgets. - Explain Overhead 1. Outline Lead students in Overhead
4.2 Explain types of budgets. budgetary systems. projector principal budget preparation Projector.
4.3 State the functions of a Budget factor. of
Committee. - Demonstrate budgets with Transparency.
4.4 Identify principal budget the preparation of 2. Prepare examples.
Worked Budgetary
factors. budgets, illustrate various types of Software
4.5 State the components of a examples budget.
with examples. Assist students Packages.
master budget.
4.6 Prepare a budget. in preparing
3. Show how simple
4.7 Define budgetary control. budgets can be used performance
4.8 Explain the objectives of
in controlling the evaluation
budgeting control
activities of an reports.
system.
4.9 State the advantages of organization with few
a budgetary control examples.
system.
General Objective 5: Understand the use of computers in Cost Accounting.

5.1 State why computers are - Demonstrate the use Overhead 1. Use Organise Internet
useful for cost of Computers with projector computer students into Services.
accounting. some cost accounting software groups and
5.2 Identify the applications packages and the use of Computer packages in give practical Computer
that the spreadsheets. solving cost problems to be spreadsheet
packages
Computer accounting solved using and other
should be used for problems. available applications
5.3 Apply cost accounting Worked
software
software packages. 5.4 examples
packages.
Describe Decision
Support Systems (DSS).
General Objective 6: Know current trends and developments in Cost Accounting.
109
6.1 Describe backflush - Explain the current Overhead 1. Relate current Discuss current Internet
accounting. developments and projector trends in cost trends and Services.
6.2 Define target costing. their uses in cost accounting to developments in
6.3 Describe Advanced accounting. solving cost cost accounting Current
Case studies
Manufacturing accounting and their uses
Accounting
Technique (AMT). problems. with students.
Worked Journals.
6.4 List the problems of
standard costing in examples Guide students
AMT factories. to apply the
current trends to
solve cost
accounting
problems.
`
ASSESSMENT CRITERIA

30% % 30% 40%
110
HIGHER NATIONAL DIPLOMA IN 3.0 Units.
ACCOUNTANCY
Course: ADVANCED TAXATION I Pre-requisite: Theoretical: 1 hours/week - 33%
Goal: This course is designed to enable the student understand the general concepts of taxation, the working
environment of tax system and the general application of tax laws.
GENERAL OBJECTIVES:
1.0 Understand company’s income tax system.

2.0 Understand the basis of assessing company’s income.
3.0 Understand the provision of withholding tax deduction.
4.0 Understand the relief for losses provision.
5.0 Understand the provision of capital allowance.
6.0 Know the capital allowance provision on disposal and hire purchase items.
7.0 Understand Education tax provision.
8.0 Understand company income tax assessment.
9.0 Understand the provision and taxation of company Income Tax Act relating to specialized companies.
111
10.0 Know the provision of stamp duties.
11.0 Understand the provision of Income Tax Act relating to merger and acquisition/takeover.
12..0 Understand the procedure for payment of taxes.

DIPLOMA IN 3.0 Units
ACCOUNTANCY
Course: ADVANCED TAXATION I Pre-requisite: Theoretical: 1 hours/week - 33%

General Objective 1: Understand company’s income tax system.
112
1.1 Describe the - Distinguish between Overhead 1. Describe the Ask the students CITA
administrative States Board of projector administrative to list the
machinery of company Internal Revenue machinery of composition BIR Circulars.
income tax system. and FBIR and the company Income of
1.2 State the composition, Join Tax Board. - Tax, Composition, Board of
function and powers of Explain to students powers and Internal Internet
the Board of Inland the composition, functions of Revenue.
Revenue. function, powers and Federal Board of
1.3 Distinguish between limitation of Internal Revenue.
chargeable income and Federal Board of
income exempted from Internal Revenue
tax. and Joint Tax Board. -
1.4 Explain the composition of State the company’s
joint tax board and its income
functions. chargeable and
exempted from tax. -
Assign field projects
to students.
General Objective 2: Understand the basis of assessing company’s income.
2.1 Define the basis period - Illustrate the basis for Overhead 1. Outline the basis Guide the
113
of assessment. assessing projector of assessing students on how CITA
2.2 Explain commencement provision. company’s income company’s to compute
2.3 Distinguish between the proceeding taking into income for tax assessable profit Spreadsheets
year and the account the option purposes under on commence-
actual year of available to the tax commencement, ment, cessation,
assessment. payers. cessation and penultimate and
2.4 Explain change of accounting - Describe how change of
change of
date. company’s income is accounting date
accounting date
2.5 Explain cessation provisions. assessed on change of rules.
rule.
accounting date,
penultimate and
cessation.
General Objective 3: Understand the provision of withholding tax deduction.
114
3.1 Explain withholding tax on - Explain the Overhead 1. Identify Lead the
rent, interest and dividend. differences between projector payments students to
3.2 Compute withholding rent, interest and table to compute
tax on rent, interest, dividend dividend. - Illustrate withholding tax withholding tax
etc. how withholding and information on rent, royalty, CITA
3.3 Explain Frank Investment taxes are computed required on contract of
Income. and explain the remittance. supply, interest, FIRS Circulars.
3.4 State the rate on procedure of dividends etc.
withholding tax and remitting the tax so
2. Illustrate by Spreadsheets
what information must deducted to the Ask the students
relevant tax way of
accompany the computation to describe
authority. procedures and
deduction. withholding tax
- Explain the method of filing
problems and on Rent, interest,
returns on
prospects of Royalty, dividend withholding tax
withholding tax etc. deducted.
system.
Ask the students
to prepare the
schedule of
information
required to
accompany
withholding tax
remittance.
General Objective 4: Understand the relief for losses provision.
115
4.1 Define business losses. - Demonstrate Overhead 1. Calculate Guide the
4.2 Explain current year how current year projector company’s loss students to
loss relief and carry loss relief and carry relief. compute loss
forward loss relief. forward loss relief are relief. CITA
4.3 Explain loss on commencement computed including 2. Illustrate
and cessation. restrictions. by way of State the Spreadsheets
- Explain in procedure for
computation
detail the laws treating such
relating to loss on withholding tax
on rent, Interest, reliefs under
commencement and commencement
cessation. Royalty,
dividends etc. and cessation.
General Objective 5: Understand the provision of capital allowance.

5.1 Define capital allowance. - Define Overhead 1. Calculate Ask the students
5.2 Explain qualifying expenditure. Capital Allowance projector capital to list the
5.3 Explain conditions for and list the allowances. approved
granting Capital approved qualifying
Tests
Allowances. qualifying 2. Compute expenditures CITA
5.4 Explain capital allowance expenditures. capital with rates for
on transfer, merger and - Demonstrate Worked allowances on both initial and Spreadsheets
acquisition. how Capital examples transfer, merger annual
5.5 Explain types of Capital allowances are and acquisition, allowances.
Allowance. computed with hire purchase and
5.6 Explain computation of initial, applicable rates. - lease. Guide the class
annual Balancing Conduct tests and on how to
and Investment assignment. compute capital,
3. State the
Allowance. allowances on
conditions for
claiming capital qualifying assets
allowances. for both
cessation and
temporary
116
disuse of an
asset.
General Objective 6: Know the capital allowance provision on disposal and hire purchase items.
6.1 Explain computation of - Solve problems on Overhead 1. Calculate Ask the students
capital allowance on hire hire purchase projector capital to list the
purchase items. showing impact of allowances. approved
6.2 State the restrictions on claim of interest on the hire qualifying
capital allowance. purchase price. - Worked expenditures with
examples 2. Compute
6.3 Explain disposal of assets. Explain the rates for both
capital allowances
6.4 Explain balancing charge and complications initial and annual
on transfer,
allowance. involved in allowances.
merger and CITA
6.5 Explain capital allowance computing capital
acquisition, hire
on asset put to use and not allowance e.g.
purchase and Guide the class on
in use. overlapping and gap Spreadsheets
lease. how to compute
in the period of
capital,
acquisition and asset
acquired during 3. State the allowances on
accounting period. - conditions for qualifying assets
Demonstrate how claiming capital for both cessation
capital allowances allowances. and temporary
are computed on disuse of an asset.
proposal and impact
of balancing
allowance and charge
on assessable income.
General Objective 7: Understand Education tax provision.
117
7.1 Explain the procedures - Give discussion Overhead 1. Outline Ask the students
and administration of topics on the impact projector the legal to form ETA
education tax in of education tax on provisions discussion
Nigeria. the social relating to groups and
Discussion FIRS Circulars.
7.2 Explain the relationship responsibility of administration of present a report
topics Education tax.
between education tax, government. - on utilization
companies income tax Demonstrate how and impact of
and petroleum profit education tax is 2. Compute Education tax
tax. computed and explain the Education on the structural
tax on the
assessable
7.3 Explain the determination, the appeal profit of a development of
assessment and procedures by the Company. the education
collection on education aggrieve tax payer. sector in
tax. Nigeria.
7.4 Explain computation of education
tax. Lead the class to
7.5 Explain the appeal procedures. discuss the
administration
of Education tax
system in
Nigeria.
General Objective 8: Understand company income tax assessment
118
8.1 Define the term - List deductions Overhead 1. Compute Draw the format
deductions. and deductions projector Company’s for
8.2 Explain deductions allowed and assessable income computi
allowed and disallowed. disallowable. - Worked tax. ng companies.
8.3 Explain the minimum tax Demonstrate the examples assessable CITA
provision. computation of 2. State the income.
8.4 Define total and assessable and total Spreadsheets
minimum tax
assessable income. profit. provisions. Lead the students
to compute
companies
assessable profit.
Ask the students

to state
companies
exempted from
minimum tax and
compute
minimum tax
liability.
General Objective 9: Understand the provision and taxation of company Income Tax Act relating to specialized
companies.
119
9.1 Define Nigerian and non-Nigerian - Show how doing Overhead 1. State the Ask the students Law report on
companies. business in Nigeria differs projector procedure for to compute decided cases.
9.2 Distinguish between with doing business with assessing the income tax
doing business in Nigeria. following liability of CITA
Nigeria and with - Compute and companies income different
Nigeria. demonstrate to tax in Nigeria. i) specialized
9.3 Calculate income derived income derived from Foreign companies. Spreadsheets
from and accruing to Nigeria and Companies. ii)
foreign companies in accruing to foreign Insurance iii) Lead the class to
Nigeria. companies in Airline iv)
cite and discuss
9.4 Define specialized companies. Nigeria. Shipping v) Banks.
relevant decided
9.5 Explain the determination - Expose students to
companies by excursions. cases relating to
of assessable profit of:
- Distinguish penalties and
(a) Insurance companies
different enforcement of
(b) Airline and shipping
companies. type of tax provisions
9.6 Explain the tax specialized on specialized
assessment and companies. companies.
collection of the - Illustrate how
specialized specialized
companies. companies are
9.7 Explain the penalties assessed for tax.
and tax enforcement. - Cite relevant cases
relating to
penalties and tax
enforcement.
` General Objective 10: Know the provision of stamp duties.
120
10.1 Define stamp duties. - Explain in detail the Overhead 1. Outline the Ask the students Government
10.2 Explain transactions liable meaning of stamp projector transactions liable to list publications
to stamp duties. duties and to stamp duties in transactions
10.3 Explain the basis of transactions liable to Nigeria. liable to stamp
assessment, stamp duties. - duties in
administration and Explain the Nigeria.
collection of stamp administration,
duties in Nigeria.
collection, and
10.4 Explain adjudication
assessment of stamp
and adjudication
stamp and its duties. - Enumerate
limitations. adjudication and its
10.5 Explain penalties for late limitations.
stamping.
General Objective 11: Understand the provision of Income Tax Act relating to merger and acquisition/takeover.
11.1 Define merger and acquisition. - Highlight the Overhead 1. State the Ask the students Student lecture
11.2 Explain taxation of non- difference between, projector treatment of to state the tax notes
resident companies. merger and companies treatment of
11.3 Explain the taxation of mergers acquisition and merger, merger,
and acquisition/takeover. demonstrate how acquisition, take acquisition,
11.4 Explain the appeal non-resident over and re- takeover and
procedures and companies are construction. reconstruction.
penalties relevant to assessed in Nigeria. -
the above. Explain to students
the penalties on
breach of any of the
provision of the Act
and appeal
procedures.
General Objective 12: Understand the procedure for payment of taxes.
121
12.1 State the rate of companies Income - Explain the Overhead 1. Describe the Lead the Law report on
tax. methods and projector procedure for students to decided cases.
12.2 Explain methods of payment procedures of payments of tax compute total
of taxes. payment of tax. - by stating the profit of a Journals.
12.3 Explain redress Describe the methods, rate, company citing
available to the computation of objection and relevance cases
assessable and total Spreadsheets
aggrieved tax payer appeal of objection and
via objection and profit.
- Explain the procedures. appeal.
appeal.
appeal procedures
via objection of
assessment.
`
ASSESSMENT CRITERIA

25% % 25% 50%
122
PROGRAMME: Code:ACC 326 Credit Hours: 60 hours
ACCOUNTANCY
Course: PUBLIC SECTOR Pre-requisite: Theoretical: 2 hours/week - 50%
ACCOUNTING I
Goal: To give special attention to fund accounting principles, its legal basis and the specialized accounting concepts
applicable in public sector financial management so as to enhance the student’s ability to develop, use, prepare
statements and apply financial information data generated in government and government organizations.
GENERAL OBJECTIVES::
1.0 Understand the scope, objectives and Legal basis of Public Sector Accounting.
2.0 Understand the Public Sector Accounting basis.
3.0 Understand major professional pronouncements on, Public Sector Accounting system.
4.0 Understand the financial responsibilities, power and duties of government officers.
5.0 Understand the sources and control of government funds and fund accounting system.
6.0 Understand the nature and control of public expenditure.
7.0 Understand Budget and Budgeting Control in the Public Sector.
123
ACCOUNTANCY
Course: PUBLIC SECTOR Pre-requisite: Theoretical: 2 hours/week – 50%
ACCOUNTING I

General Objective 1: Understand the scope, objectives and Legal basis of Public Sector Accounting.
Week
124
1.1 Define the Public Sector. - Outline Overhead 1. State the Assist the Constitution.
1.2 State the scope of Public Sector various projector objectives of students to list
Accounting. organizations under public sector the objectives of Financial
1.3 Identify the objectives of public public sector. accounting. public sector Regulations.
Graphs
sector accounting system. - Explain the accounting.
1.4 State the parties interested in scope and 2. Identify
public sector accounting objectives of public Circulars.
the legal basis of Illustrate
information. sector accounting. - public sector graphically
1.5 Distinguish between public and Enumerate, accounting. users of public
private sector accounting system. graphically, the users sector
1.6 Explain the legal basis of public of public sector accounting
3. State the
sector accounting. accounting information.
difference
information. - between cash and
Enumerate the legal accrual basis of Guide the
basis of public sector accountancy. students to
accounting. enumerate the
legal basis of
public sector
accounting.
General Objective 2: Understand the Public Sector Accounting basis.
125
2.1 Explain Cash Basis of accounting. - Explain Overhead Understanding of the Assist the Constitution.
2.2 Explain Accrual Basis. and Demonstrate projector nature and principles of students to list
2.3 Distinguish between accrual and the various bases public sector accounting. the objectives of Financial
cash basis. of public sector Understanding of the public sector Regulations.
2.4 Explain Commitment Basis. accounting, differences and relative accounting.
2.5 Explain the difference between merits of cash and Circulars.
cash, accrual and commitment - Enumerate accruals accounting Illustrate
basis of accounting. their weaknesses graphically
2.6 Identify their strength and and strength. users of public
weaknesses. sector
2.7 Define Budget and Budgetary accounting
Basis. information.
2.8 Explain Fund Basis.
Guide the
students to
enumerate the
legal basis of
public sector
accounting.
General Objective 3: Understand major professional pronouncements on, Public Sector Accounting system.
3.1 Identify and explain professional - Enumerate the Overhead 1. Write Lead the students Professional
pronouncement on Public various professional projector various to list the effect of Journals.
Sector Accounting e.g. pronouncements e.g. professional professional
- The United Nations. pronouncements pronouncements Publications.
e.g. IFAC,
- The International • The United on public sector
Consortium on CIPFA. accounting in
Nations. Word processor
Government Financial • The International Nigeria.
Management. 2. Identify
Consortium on
- Chartered Institute of Public the effect of
Government
Finance and Accountancy professional
Financial
(CIPFA). pronouncements
Management.
on public sector
126
- The American National • Chartered Institute of accounting in
Committee on Public Nigeria.
Government Accounting. Finance and

- The International Accountancy
Federation of (CIPFA).
Accountants (IFAC). • The American
3.2 Explain the effects of such National
pronouncements on Committee on
government accounting Government
system in Nigeria. Accounting.
• The
International
Federation of
Accountants
(IFAC).
- Give examples of the
effect of such
pronouncements on
government
accounting system in
Nigeria.
127
General Objective 4: Understand the financial responsibilities, power and duties of government officers.
4.1 Explain the responsibilities, powers - Enumerate the Overhead 1. Outline the Ask students to Financial
and duties of the following: powers and functions projector process, duties relate the regulations.
(a) Commissioner/Minister of of the various officers and functions of the
Finance. involved in responsibilities Accountant Financial
(b) Accountant-General. financial activities of of various General with Instruction.
(c) Auditor- General. the government. officers involved AuditorGeneral.
(d) Accounting Officer. in financial
activities of Internet
(e) Sub-Accounting Officer.
(f) Federal Pay Officer. Federal, State and
(g) Treasury Cash Officer. Local
(h) Revenue Collector. (i) Imprest Government.
Holders.
(j) Officer Controlling
Expenditure
(Vote Controller).
4.2 Explain the working relationship
between the Accountant-
General and the
Auditor-General.
General Objective 5: Understand the sources and control of government funds and fund accounting
system.
128
5.1 Define Federation Account. - Show with the aid of Overhead 1. Outline the Guide the Constitution.
5.2 Identify the sources of Revenue into diagram the sources projector composition, students to
the Federation Account. of revenue into functions and illustrate Financial
5.3 Explain the Revenue sharing Federation Account Diagrams powers of the graphically Regulations.
formula. and Sharing of such following sources of
5.4 Explain the composition, functions revenue among the committees: revenue into
and power of the following: Federal, State and Federaltion Circulars.
(a) Revenue Mobilization Local Governments. i. Revenue Account
Allocation and Fiscal - Enumerate the Mobilization showing how Word processor
Commission. composition and Allocation and revenue is being
(b) Federation Accounts functions of the Fiscal shared among
Allocation Committee. committees that are the Federal,
Commission.
(c) Joint Accounts Allocation responsible for
State and Local
Committee. revenue mobilization
and allocation.. - ii. Federation Government.
5.5 Explain Fund Accounting.
Explain the various Accounts
5.6 Explain the following:
sources of revenue to Allocation
(a) Consolidated Revenue Fund.
different levels of Committee
(b) Development Fund. government and
(c) Contingency Fund. control measures put
(d) Personal Advances Fund. iii) Joint Accounts
(e) Special and Fiduciary Fund Allocation
in place. Committee.
(f) Trust Fund
(g) Treasury Clearance Fund (h)
Education Tax Fund etc. 2. Enumerate the
5.7 State the Sources of Revenue and constitutional
Charges into the funds provisions
enumerated in 5.6. relating to various
5.8 Explain the related constitutional funds.
129
provisions for the various funds.
5.9 Explain sources of revenue of the
local governments.
5.10 Explain the nature and control of
Government revenues.
General Objective 6: Understand the nature and control of public expenditure.
6.1 Explain the meaning of public - Show classification Overhead 1. Outline Guide the students Financial
expenditure. and give examples projector the procedure to enumerate the Regulations.
6.2 Distinguish between the different of Recurrent and of controlling constitutional
types of public expenditure. Capital Expenditure. and provisions and Circulars.
Financial
(a) Recurrent - Enumerate the authorizing Financial
regulations government
(b) Capital constitutional Regulations on
expenditure. Word processor
6.3 Explain Authorisation and control of provision and Authorisation and
government expenditure Financial Regulations control of
through:- on Authorisation and 2. State government
(a) The Executive. Control of different types expenditure.
(b) The Legislature. government of public
(c) The Minister for Budget & expenditure. expenditure.
Planning.
(d) The Treasury
(e) Departmental Controls.
(f) The Auditor-General.
(g) Public Accounts Committee
and Public Accounts.
(h) Implementation Tribunal
warrant.
General Objective 7: Understand Budget and Budgeting Control in the Public Sector.
130
7.1 Define Budget. - Prepare different Overhead 1. Write Using computer Constitution.
7.2 Explain different types of budget. types of budgets. - projector on the spreadsheets:
7.3 Explain the objectives of a budget in Recurrent Revenue objectives of Financial
the Public Sector and Expenditure. - budget in the Ask the students to Regulation.
Worked
7.4 State the qualities and advantages Capital Receipts and public sector. prepare various
examples
of a useful budget. Expenditure. - budget.s
Financial
7.5 State the constitutional provisions Personnel Cost 2. Prepare
Memo-randum.
on the budget of the Federal Budget. different Ask the students to
types of budget
e.g. cash budget,
Government of Nigeria. - Cash Budget. personnel cost calculate budget
7.6 Explain budgetary procedure at budget and variances.
different levels of government. 7.7 - Demonstrate revenue.
Identify the composition of Revenue variance analysis.
and Expenditure Budget for Recurrent
and Capital items.
7.8 Prepare Budgets and Cash Budget
including Personnel Cost Budget.
7.9 Analyse Budget variances.
`
ASSESSMENT CRITERIA

30% % 30% 40%
131
ACCOUNTANCY
INFORMATION SYSTEM II
Semester: 2 Practical: 1 hours/week -
50%
Goal: This course is designed to acquaint the student with further application and use of computers in industry and
commerce and with further developments in information system.
GENERAL OBJECTIVES:
132
1.0 Understand Information System.

2.0 Understand Transaction Processing System (TPS)
3.0 Understand Management Information System.
4.0 Understand Decision Tables.
5.0 Understand Project Planning and Scheduling.

DIPLOMA IN
ACCOUNTANCY
Course: MANAGEMENT Pre-requisite: Theoretical: 1 hours/week -
INFORMATION 50%
SYSTEM II
Semester Practical: 1 hours/week - 50%

General Objective 1: Understand Information System.
133
1.1 Define information system. - Explain and Overhead Detailed understanding No activity
1.2 Explain information system. demonstrate with projector of the nature of
1.3 Identify types of information practical reports. information flows in
system. organisations
1.4 Explain computer information
system.
General Objective 2: Understand Transaction Processing System (TPS)
2.1 Differentiate between Data and - Explain and demonstrate Overhead Understanding of the Researched Internet
Information. with devices. projector methods and merits of report on
2.2 Explain data capture and input different data capture and the Word processor
device. processing methods methods of data
Examples
2.3 Explain controls in data processing. capture used in
industry and
retail
General Objective 3: Understand Management Information System.
3.1 Define management information - Explain and Overhead Detailed understanding Direct students Word processor
system. demonstrate with projector of the requirements of a to list the key
3.2 Explain the structure of decision flow charts and PC. modern MIS components of a
making in organizations e.g. retail MIS and
Flow charts
structured, semi-structured etc. - Demonstrate draw the
3.3 Explain information flow. with organisation’s processes in the
3.4 Identify relationship between MIS Computer
reports and POC. form of a
and TPS. application
flowchart
3.5 Present information.
3.6 Design view of information system.
3.7 Report information system.
General Objective 4: Understand Decision Tables.
134
4.1 Explain Result table. - Explain and Overhead Understanding of the No activity
4.2 Explain Quadrant table. demonstrate tables projector nature and uses of
and PC. decision tables
Tables
General Objective 5: Understand Project Planning and Scheduling.
5.1 Explain the techniques for - Explain and Overhead A thorough Direct the Internet
project planning and demonstrate with projector understanding of the students to
scheduling. charts carryout major tools and computer research
5.2 Explain CPM and PERT. visitation to packages available for computer
Charts
Solve case studies. construction site. project planning project planning
software
ASSESSMENT CRITERIA

50% % 50% %
135
PROGRAMME: Code: BFN 413 Credit Hours: 45 hours
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: Business Research Methods Pre-requisite: Theoretical: 2 hours/week - 67%
Goal: To enable the student gain an indepth understanding of the theoretical and practical framework of research.
GENERAL OBJECTIVES:
1.0 Know the format/style of an acceptable research.

2.0 Understand the nature and function of research.
3.0 Know the historical and case study approaches to research.
4.0 Understand the general characteristics of the descriptive approaches to research.
5.0 Know the experimental approaches to research.
6.0 Know sources of information.
136
X
PROGRAMME: HIGHER NATIONAL Code: BFN 413 Credit Hours: 45 hours
DIPLOMA IN ACCOUNTANCY
Course: Business Research Methods Pre-requisite: Theoretical: 2 hours/week - 67%

General Objective 1: Know the format/style of an acceptable research.
Week
Outcomes Activities
137
1-2 1.1 Define research. 1. Lead the student to Publications
1.2 Describe the format of an acceptable understand the and Data Define research and Lead the Textbooks
research work. significance of research. collection describe the format of an students to
1.3 Prepare a working reference materials. acceptable research work produce
bibliography. Journals
research
1.4 Explain the outline of a research
paper. Explain the outline for a format and Internet
1.5 Describe the methods of data research paper bibliography
collection. Computers
Describe the methods of
data collection and
prepare a working Video clips
reference bibliography
General Objective: 2.0: Understand the nature and functions of research.
138
3-4 2.1 Explain the value of research. 1. Lead the Copies of Explain the evolution Assign the
2.2 Describe the scientific approaches to student to understand research and value of research students in Computers
research. the need for publications and its application to groups to
2.3 Explain the application of research to research. and their knowledge different
knowledge. 2. Instruct the recommendati research Calculators
2.4 Explain the evolution of research. student to explain ons. projects
Explain the various
2.5 Describe research in the behavioural what is called Sample
scientific approaches to
sciences. historical records. research works
research in the Let them
behavioural science produce and and results
design such
projects for
Examine the role and
class discussion
benefits of research to
knowledge
139
General Objective: 3.0: Know the historical and case study approaches to research.
140
4-7 3.1 State the characteristics of historical 1. Lead the student to Overhead
research. identify sources of projector Explain the Lead the Textbooks
3.2 Explain the procedures of historical research data. characteristics of students to
research. historical research and write research
3.1 Identify the advantages and Computers
case study reports based
limitations of historical approach on the
to research. historical Journals
3.2 Explain the traditional case study Identify the advantages
and limitations of approach and
approach. the case study
historical research and Internet
3.3 Identify the specific steps in both
approaches. case study
3.4 State the advantages and
disadvantages of the traditional Appraise the steps in
case study approach. both approaches
141
General Objective: 4.0: Know sources of research information.
142
8-9 4.1 State the basic types of research 1. Identify the source of Various Explain the types of Lead the
materials. information on publications research materials students to visit Government
4.2 Explain the sources providing the general overview by CBN, places where publications
information. performance of banks. NDIC, SEC information
Examine the sources of
4.3 List sources of original research. 2. Give examples of etc. are collected
information CBN
4.4 Identify sources of special sources of and group
them into the publications
information. publications of
List sources of original various sources
4.5 State sources of government financial reports.
information Journals
publications. 3. Identify other
information sources,
CBN publications, Identify sources of Financial
NDIC, special information reports
Annual Report of
Banks, NDIC
Itemise sources of Textbooks
publication and
government
other financial information
publications.
143
General Objective: 5.0: Know the nature and functions of statistics in research.
9 - 10 5.1 Define statistics. 1. Lead the student to Frequency Explain statistics as a Brief students
5.2 State the need for statistical appreciate the distribution discipline and its on methods of Statistical
144
analysis. relevance of applied chart. relevance in research data collection tables
5.3 Describe set of observations. statistics.
5.4 Explain the nature of data. 2. Instruct the student to Statistical Explain statistical Group the Computers and
5.2 Explain uses of frequency mention any terms, observations, students and
Tables etc. charts
distribution in research topic and data frequency, assign them to
research. its related distribution, measures collect data
5.3 Explain measures of location and hypothesis. of location, variability and analyse
measures of and association
variability in research.
Present results
5.4 Explain measures of association. Explain the relevance to class for
5.5 Explain the necessity for testing of testing hypotheses discussion
hypotheses. and outline the steps in
5.6 Outline the general steps in
solving statistical
statistical problem solving.
problems and areas of
5.7 State possible errors of
possible errors in
statistical decisions.
statistical decisions
145
General Objective: 6.0: Know the basic tools used in data collection.
146
13 - 15 6.1 Explain planning problems and 1. Instruct the student to Explain the planning Lead the
problems in obtaining accurate mention the problems in obtaining students to Textbooks
and useful data. source of stock accurate and useful write a short
Graphic
6.2 Identify sources basic tools exchange quotations Charts and data research report Samples of
(Questionnaire, Interviews, and price of shares. Tables. applying all the research report
observations) and techniques for 2. Demonstrate Identify sources of necessary
data collection. on the board how to procedure
basic tools and Internet
6.3 Describe other techniques – prepare table of techniques for data
structure analysis, contents. collection
projective techniques etc. 3. Demonstrate Computers
6.4 Explain how to handle and display, to the student how to
quotations, footnotes, references, write reports, Describe other
bibliography, list of tables, figures techniques of data
seminar papers and collection
etc. projects.
6.5 Write a short paper giving the 4. Instruct the
structure of a seminar papers, student to write short Explain the methods of
reports etc. seminar papers etc. handling and
5. Instruct the documenting quotation
student to write few references bibliography
chapters of a prototype
research/project. Write a short term
paper
`
`
147
`
ASSESSMENT CRITERIA

50% % 50% %
PROGRAMME: HND ACCOUNTANCY Credit Hours: 30 hours

Code: BAM 413
Course: ENTREPRENEURSHIP Pre-requisite: Theoretical: 1 hours/week - 50%
DEVELOPMENT
Practical: 1 hours/week - 50%
Semester: 2
Course main Aim/Goal

This course is intended to create awareness in a student and motivate him towards self-employment through the development of personal skills, competencies
effectiveness and aptitudes using project based work in an economic setting to set-up and manage a small and medium enterprises successful.
General Objectives:
148
1. Understand the history of Entrepreneurship development in Nigeria
2. Understand the need, scope and characteristic of entrepreneurship
3. Understand the various sources of information for entrepreneurship development
4. Appreciate the roles of commercial and development banks in small scale industrial development 5. Understand the functions of various support agencies
in small and medium scale industrial development
6. Understand methods of product selection.
7. Understand the activities of different industrial association in relation to entrepreneurship
8. Know self through analysis of strengths, weaknesses, goal-setting and risk-taking behaviour
9. Know the motivational pattern of entrepreneurs
10. Understand the functional areas of business
11. Understand the need for business planning.

General Objective 1: Understand the history of entrepreneurship development in Nigeria.
Week
Teacher’s Activities Resources Specific Learning Teacher’s Activities Resources
Specific Learning Outcomes Outcomes
149
1.1 Narrate the Entrepreneurship history Explain - Text books Know Use web-based Computer and
in Nigeria. Entrepreneurship, its - Journals entrepreneurship in information, guide accessories
1.2 Compare entrepreneurship in historical - Publications Nigeria, Japan, India, students to explore
Nigeria with Japan, India, China, development in Nigeria - Video Film China, Malaysia, entrepreneurship in
Internet
Malaysia, South Korea, etc. and role in small and - TV South Korea, etc. Nigeria. Japan, India,
facilities
1.3 Explain Nigeria’s values and medium scale industries. - VCR China, Malaysia, South
entrepreneurship. ii.Compare Korea etc.
1.4 Describe the role of entrepreneurship in Encarta Ref.
entrepreneurship in the Nigeria with other Library
development of small and countries of the world – software.
medium scale industries Japan, India, China etc.
iii.Show students video
film of entrepreneurship
development in any of
the countries mentioned
above: iv.Explain
Nigeria’s values and
entrepreneurship.
General Objective 2: Understand the need, scope and characteristics of entrepreneurship
2.1 Define entrepreneurship and Explain - Text books Know the roles and Guide student to Visits
entrepreneur. entrepreneurship and - Journals functions of an research into the roles Publication
2.2 Define the role and functions of entrepreneur. - Publications entrepreneur and functions of an Text books
entrepreneurship. ii. Explain the functions -Entrepreneur entrepreneur. Entrepreneur
150
2.3 Identify the entrepreneurial traits. of entrepreneurship and Know the need for
2.4 Explain entrepreneurial tasks. its roles in national entrepreneurship in Invite a successful Internet and
2.5 Explain the need for economic development. national economic entrepreneur to give a relevant
entrepreneurship in iii.Explain the various development. talk to students on websites
national economic traits of an entrepreneur. entrepreneurial traits,
development. iv. Explain talks, hazards and the
2.6 Identify entrepreneurial risks and entrepreneurial tasks, the need for
hazards inherent risks and entrepreneurship
hazards. in national
v. Invite a successful
economic
entrepreneur to
give a talk to students development.
General Objective 3: Understand the various sources of information for entrepreneurship development
151
3.1 Identify organizations and Explain the various - Text books Know the Guide students to Computer
agencies involved organizations and - Journal of various research to organizations Accessories
in the promotion and development agencies involved in the Management and organizations and agencies involved in
of entrepreneurship promotion and Economic and agencies the promotion and
Internet facility
3.2 Explain the roles of banks development of Digest involved in the development of
and financial institutions in entrepreneurship. ii. Publications. promotion and entrepreneurship.
enterprise creation. Explain the roles of development of Application
3.3 Describe the contributions of banks and financial entrepreneurship Use Web-based software
government institutions in the information to
agencies in sourcing information creation of enterprises. Know the roles understand the Text books
including patent rights iii. Explain the international
of banks and
contributions of org.
financial Journal.
government agencies in involved in assisting
institutions in
sourcing information SMEs.
the creation of
and protecting
enterprises.
enterprises. iv. Give Guide student to conduct
assignment. research to the roles
banks and financial
institutions in creation
and efficient operation
of an enterprises.
General Objective 4: Appreciate the roles of commercial and development banks in small scale industries development
152
4.1 Identify financial institutions Explain financial institutions Text books Know the Guide student to Visitation and
involved in entrepreneurship involved in - Journals various financial demonstrate the research
development. entrepreneurship - Publications institutions and knowledge of Publications
4.2 Describe the assistance provided by development. ii. Explain their roles in the commercial, merchang Text Books
commercial banks. the roles of commercial development and and development bank Computer with
4.3 Explain the roles of development and development banks in promotion of in the promotion of internet
banks in the promotion and small medium small and medium connection
the promotion and
development of small and enterprises. scale enterprises. Guide Video and films.
development of SME’s. Know the student to research to
medium scale enterprises
iii. Explain government
(SME’s). government Government policies
Describe government policy on policy on financing policy on on financing small and
financing small and medium scale SME’s financing small medium scale
enterprises (SME’s). and medium enterprises.
scale enterprises
(SME)
General Objective 5: Understand the functions of various agencies in small and medium scale industries
5.1 Identify various support agencies Explain the various Text books Know the Guide students to Internet and
involved in the promotion and support agencies - Journals various support research to Research relevant
development of involved in the - Publications agencies and institutions, universities, websites
entrepreneurship. promotion and - TV their functions to polytechnics, Nigerian
5.2 Enumerate the functions of support development of - VCR the promotion Expert promotion
agencies. entrepreneurship and - Relevant and development Council NIPC,
5.3 Explain the assistance rendered by their functions. ii. of NERFUND, NDE, IDC
Video Cassettes.
Research Explain the roles of entrepreneurship etc.
Institutions/Universities/Polytech research institutes, s.
nics/Monotechnics/Technical institutions of
Show a film on
Colleges in entrepreneurship higher learning in
the development of technology
development.
entrepreneurship. iii. business
5.4 Explain the roles of:
Show a film on incubation center.
Nigerian Export Promotion Council
(NEPC) Technology
a) Nigerian Investment
153
Promotion Commission Business Incubation
(NIPC) Centre
b) National Economic (TBIC) operation.
Reconstruction Fund 1.0 iv. Conduct
(NERFUND) Test.
c) National Directorate of
Employment (NDE)
d) Raw Materials Research and
Development Council
(RMRDC)
5.5 Industrial Development Centres
(IDC) and TBICs in the Promotion and
Development of Entrepreneurship
General Objective 6: Understand the methods of Product selection
154
6.1 Explain product selection. Explain product Text books Know product Guide students to Computer with
6.2 Explain product selection criteria. selection, criteria and - Journals selection, selection of product accessories and
6.3 Identify key factors associated with factors associated - Publications criteria and using criteria and factors internet
product selection. with selection. factors associated with product connection.
6.4 Describe venture idea generation. ii. Explain venture idea associated with selection.
6.5 Describe the steps involved in generation. iii.Explain product Application
preliminary screening. critical evaluation of selection. Guide students to packages
6.6 Evaluate critically, product ideas. product ideas and steps prepare a pre-feasibility
6.7 Explain the different steps in involved in Know venture of a given product and
preliminary screening. Visitation and
preparing pre-feasibility study. idea generation. evaluate the viability,
iv.Explain steps in methodology and cost research
6.8 Evaluate adequacy of
preparing pre- benefit analysis.
infrastructural facilities for Know evaluation
feasibility study. Publications
product selection. of product idea
v. Explain adequacy of
6.9 Identify the relevant technology and steps in Use web-based
infrastructural
available for the selected product. valued in information to generate Journal
6.10 Evaluate sources and adequacy facilities for the
preliminary venture idea on
of raw materials for a selected product. screening.
vi.Explain availability exportable product. Text books
selected product.
6.11 Explain effects of government of relevant
Know steps in
policy and regulations on the technology Internet and
preparing pre-
relevant
websites
155
selected product. for the selected feasibility and
6.12 Identify legal aspects of business in product. evaluate sources
product selection. vii.Explain sources and and adequacies
adequacy of raw of input.
materials.
viii.Explain effects of
government policy and
regulation on the
selected product.. ix.
Explain legal aspects of
business on the selected
product.
General Objective 7:: Understand the activities of different Industrial Associations in relation to entrepreneurship
156
Describe the roles of National Explain NASSI and its - Text books Know the Guide students to Internet and
Association of Small Scale roles in - Journals various research to NASSI, relevant
Industrialists (NASSI) in entrepreneurship - Publications Association and NASME, NACCIMA, websites
entrepreneurship. development. their roles to CHAMBER of
7.2 Describe the roles of National Explain NASME and its promotion and COMMERCE, MAN,
Association of Small and Medium roles in Development of NECA and demonstrate
Entrepreneurs (NASME). entrepreneurship entrepreneursh[p knowledge of their roles
7.3 Describe members of the Nigerian development. and functions to
Association of Chambers of Explain City, States and entrepreneurship.
Commerce, Industry Mines and bi-lateral chambers of
Agriculture (NACCIMA). commerce and industry Use Web-based
7.4 Describe the roles of the Nigerian and their roles in information to compare
Association of Chambers of entrepreneurship the services of Chambers
Commerce, Industry Mines and development. of Commerce in UK,
Agriculture (NACCIMA). Explain NACCIMA and USA, ASIA etc.
7.5 Explain the roles of its role in
Manufacturers Association of entrepreneurship
development. Explain Carry out an excursion
Nigeria (MAN) in the to a recognized trade
development of Small and MAN and its roles.
Explain Nigerian fair closest to you.
Medium Scale Enterprises
(SME’s).
7.6 Explain the activities of N.E.C.A Employers

and its roles in industry. Consultative
Association (N.E.C.A).
and its roles.
General Objective 8: Know self through analysis of strength, weakness, goal setting and risk taking behaviour.
157
8.1 Explain the following terms: Explain the term:- Text books Know self on Guide students to Computer and
a) Data collection about self. - Data collection - Journals entrepreneurship demonstrate knowledge accessories with
b) Who am I (personal efficacy) about self - Publications development and of themselves, goals, internet
c) Rating of concepts - Personal efficacy promotion entrepreneurship connection
d) Self Knowledge. - Rating of strength and weakness.
8.2 Define individual life goal and concepts Visitation and
link it to entrepreneurship. - Self knowledge Give practical research
8.3 Identify the strengths and Explain individual life assignments to student
weaknesses in 8.2 above. goal of entrepreneurship, on personal efficacy,
goals – link to Research
8.4 Carry out a Ring TOSS Game. their strengths and
8.5 Explain the behavioural pattern weaknesses. entrepreneurship
observed in 8.4 above on: Explain Ring TOSS strength and weakness. Internet and
a) Moderate risk taking. Guide students to carry relevant
b) Goal setting out a Ring TOSS Game. Use web-based websites
c) Learning from feed back Explain the behavioural information to carry out
d) Taking personal responsibility pattern observed in a simulation business
Ring TOSS Game: games.
Confidence and self reliance
- Moderate Risk
Taking Guide student to
- Goal Setting observe the pattern on: -
- Learning from Risk Taking
feed back - Goal Setting etc.
- Taking personal
responsibility
Confidence and
selfreliance
General Objective 9: Know the motivational pattern of entrepreneurs
158
9.1 Define motivation i. Explain - Text books Know Thermatic Guide student to Formulated case
9.2 List the objectives of motivation motivation, its - Journals Appreciation carryout Thermatic study.
9.3 Identify barriers to motivation and objectives, merits and - Publications Test (TAT) Application Test (TAT)
achievement. demerits. on a related case study Journal
9.4 Analyse motive strength (from TAT ii. Carry out model.
scores) by: analysis on motive
strength (from TAT Publication
a) Locating achievement agencies
Intensity of motives. scores) by:
- Locating Text Books.
achievement
Imageries
Internet and
- Intensity of relevant
motives websites
iii. Give
assignment
General Objective 10: Understand the functional areas of business
159
10.1 Explain basic management Explain basic Text books Know the Guide students to Computer with
concepts and functions. Management concepts - Journals concepts and research to functional accessories and
10.2 Describe human capital function in and functions. Explain - Publications basic functions areas of business. internet
small enterprise. the basic functions of of connection.
10.3 Identify the sources of finance and personnel in a small management Use web-based
financial needs. enterprise. and personnel. information to explore Application
10.4 List the books of accounts Explain sources of E-business, E-commerce packages.
necessary for operation of small finance and financial Know books of and other processes of
enterprises. needs for a small accounts trading and doing
enteprise. Prime Books of
10.5 Identify the financial regulations necessary for the business on internet
Explain books of Accounts.
and taxes affecting small operation of
enterprise operation. accounts necessary for small
10.6 Explain the significance of Guide students to Text Books and
operation in a small enterprises.
insurance coverage for small prepare prime books of publication.
enterprise concern.
enterprise. Account using
Guide students to Know financial appropriate DBASE.
10.7 Describe the role of marketing prepare simple formats Internet and
regulations and
in a small enterprise of prime books of relevant
relevant taxes Give practical
development. accounts. websites
10.8 Explain the importance of Text books assignment to students
- Journals Know on the functional areas
- Publications marketing,
160
marketing mix to the growth and Explain financial product planning of business and their
expansion of a small enterprise. regulations and taxes and control, various roles to
10.9 Explain the roles and functions of affecting operations of maintenance, enterprise.
the following:- small enterprises. etc.
a) Product Planning and Explain significance of
Control insurance coverage for
b) Production Forms and small enterprises.
Techniques Explain the role of
c) Factory and facilities marketing and
layout importance of
marketing mix to the
d) Work Process
development and growth
10.10 Explain the importance of
of a small enterprise.
quality control and
Explain the roles and
production standards.
functions of:
10.11 Explain the need for
- Product Planning
maintenance management
and control.
with special reference to:
a. Routine maintenance - Production forms
and Techniques
b. Scheduled
- Factory and
Maintenance
facilities layout -
c. Spare parts
Work Process.
management and
control Explain importance of
Preventive Maintenance Quality control and
production standards.
Explain need for
maintenance
management with
special reference to: -
Routine
maintenance
- Scheduled
maintenance
161
- Preventive
maintenance
- Spare parts
162
management and
control.
xii. Invite a successful
entrepreneur to give a
talk to students.
General Objective 11: Understand the need for business planning
12.1 Identify a viable business Explain viable business Text books Know a viable Guide students to prepare Computers and
opportunity based on and business - Journals business a feasibility study, using application
a) Demand opportunities based - Publications opportunity. application softwares. software
b) Availability of on:
resources - demand Know the Guide students to Text bools
c) Import substitution - availability of different steps in prepare:
d) Export oriented resources preparing A bankable project
products - import Journals
preliminary report and analyse the
11.2 Explain the different steps in substitution - export project report.
preparing a preliminary project oriented products Publications
ii. Explain Technical operational
report. Know a bankable economic viability
11.3 Formulate a bankable project different steps in
project report. Methodology Visitation and
report. preparing a
Cost benefit analysis on research.
preliminary project
11.4 Analyse a sample project report. and bankable project equips, dev., cost,
report. running cost.
iii. Guide
students to prepare a
preliminary project
report.
163
ASSESSMENT CRITERIA
Coursework Course test Practical Other (Examination/project/portfolio) %

40% 20% 40%
Competency: On completing the course, the student should be able to understand/estimate/define/etc….
Course: Professional Ethics and Pre-requisite: Theoretical: 2 hours/week - 50%

Social Responsibility
Course main Aim/Goal: This course is designed to develop in the student the desirable professional work ethics required for
successful work in a modern accountancy office.
General Objectives:
1.0 Understand the concept of profession and professionalism.
2.0 Understand the concepts of ethics and professional work ethics.
3.0 Understand ethical standards and behaviours in the office.
4.0 Know the difference between ethics and morality.
5.0 Understand the roles of professional bodies in promoting ethical practices.
164
6.0 Know the role of Government in regulating on ethical practices.
Course: Professional Ethics and Pre-requisite: Theoretical: 2 hours/week - 50%

Social Responsibility

General Objective 1.0: Understand the concept of profession and professionalism.
1-3 1. Define the terms: Explain the terms Hand-outs Brain storming Lead and Hand-outs
profession and profession and session correct
professionalism. professionalism Text-books students, Case-study
and distinguish promote
between them. debates Role-plays
165
GENERAL OBJECTIVE 2:0: Understand the concept of ethics and professional work ethics.
4-6 2.1. Note how ethics Explain ethics as it Hand-outs Group discussion Guide the Hand-outs
on ethical discussion.
relates to professional relates to behaviour.
practices. professions. Text-books Case-study
Role-plays
2.2Define professional Define and explain Hand-outs Group discussion on case Guide the case Case Studies
studies. studies.
ethics and professional work professional ethics
ethics. and professional Text-books
work ethics.
GENERAL OBJECTIVE: 3.0: Understand ethical standards and behaviours in the office.
7-9 3.1 List ethical principles Explain different ethical Hand-outs Relate these Guide the Textbooks
principles eg honesty, principles to work students. Journal
efficiency promptness, Text-books behaviour.
etc.
3.2 List positive work ethics. Explain positive work Hand-outs Discuss relevance of Moderate the Textbooks
ethics eg Self Disciple, positive work ethics discussion. Journal
politeness, self Text-books in an organisation.
commitment, etc
3.1 List negative Explain negative work Hand-outs Role play positive Provide brief Textbooks
work ethics. ethics eg sexual and negative work for the role Journal
harassment, abuse of Text-books ethics. play.
trust, licentiousness, etc.
GENERAL OBJECTIVE 4:0: Know the difference between ethics and morality.
166
10-12 4.1 Note the different between Differentiate between Hand-outs Examine the Guide the Handouts
ethics and morality. ethics and morality. differences between students’
Text-books ethics and morality. work.
GENERAL OBJECTIVES 5:0: Understand the roles of professional bodies in promoting ethical practices .
13 5.1 List some professional Give examples of Discuss how Moderate the Regulation
bodies. professional bodies and professional bodies class and By-law of
explain what they do to Hand-outs regulate on ethical discussion/de Professional
regulate on ethical issues. bate bodies.
issues.
Text-books
General Objective 6.0: Know the role of Government on regulating on ethical practices.
14-15 6.1 Note the role of government Explain the role of Hand-outs Discuss the role of Moderate Relevant
in regulating on ethical government in organizations such Acts.
practices. regulating on ethical Text-books as ICPC, EFCC
practices.
`
ASSESSMENT CRITERIA

% % % %
50 50
167
ACCOUNTANCY
ACCOUNTING II
Goal: This course is designed to enable the student gain an indepth understanding of the principles and the procedures
governing the preparation of financial statements of specialized organizations so as to be able to apply the
accounting knowledge to solve business problems.
GENERAL OBJECTIVES:
1.0 Know the accounting treatment of containers, investments, hire purchase, leasing, pension provident fund, voyages,
oil and gas.
2.0 Know how to prepare the accounts of specialized businesses such as Estate Agencies, farmers, contractors,
underwriters, unit trust, companies and co-operative societies.
3.0 Know how to prepare the accounts of banks.
4.0 Know how to prepare the accounts of insurance companies.
5.0 Understand the principles and practice or Financial Valuation.
6.0 Understand Advanced aspects of Partnership Accounts.
7.0 Understand Liquidation Accounts.
168
ACCOUNTANCY
Course: ADVANCED FINANCIAL Pre-requisite: Theoretical: 2 hours/week – 50%
ACCOUNTING II

General Objective 1: Know the accounting treatment of containers, investments, hire purchase, leasing, pension
Week provident fund, voyages, oil and gas.
Outcomes Activities
169
1.1 Explain the accounting treatment for - Prepare the relevant Overhead 1. Prepare the Assist the SAS
containers. accounting entries projector accounts for students to
1.2 Explain the accounting treatment for and show journal containers, prepare Flipchart
investments. entries to ensure Investments, hire accounts for
Worked
1.3 Define hire purchase. proper understanding purchase, fund, special
examples voyage oil & gas. transactions Spreadsheet
1.4 Explain the accounting treatment by students.
for hire purchase stressing clearly such as
the principles of profit containers Accounting
recognition. Investment etc. package.
1.5 Define leasing.
1.6 Identify types of leases.
1.7 Explain the treatment of leases in
Accounts.
1.8 Identify the similarities and
differences between hire purchase
and leasing.
1.9 Define pension fund.

1.10 Explain the method of accounting
for pension
fund.
1.11 Explain how to prepare voyage
account.
1.12 Identify various classes of costs
associated with
oil and gas production.
1.13 Explain methods of accounting for
these costs.
1.14 Explain the differences between
oil and gas.
1.15 Prepare oil and gas account in
compliance to SAS 14 and 17.
170
General Objective 2: Know how to prepare the accounts of specialized businesses such as Estate Agencies, farmers,
contractors, underwriters, unit trust, companies and co-operative societies.
2.1 Identify the business of Estate - Prepare Worked 1. Draw the Lead the SAS
Agencies. accounts necessary examples format of students to IAS
2.2 Prepare accounts of Estate to record financial prepare Spreadsheet
Agencies. the financial statements for accounts for Flipchart.
Overhead
2.3 Identify the peculiarities of farming transactions of special business special business
various projector
enterprises. such as Estate like
2.4 Explain the principles involved in businesses. Agency, farming, farmin
the preparation of farmers Banking, g, Estate
accounts. Insurance etc. Agency,
2.5 Prepare farmers accounts. 2. Prepare Banking,
2.6 Define long term construction accounts for Insurance, etc.
contracts. special
2.7 Distinguish between long term and businesses.
short term construction contracts. - Compute
2.8 Identify the methods of accounting profit attributable to
for long term contracts with contracts which will
particular emphasis on profit be credited to
P & L using different
methods viz
W.I.P. and Engineers
171
recognition. certificate
2.9 Prepare contract accounts using methods.
each of the methods highlighted
and in compliance with SAS 5
(IAS II).
2.10 Define underwriting.
2.11 Identify the income sources and
expenditures
associated with underwriting 2.12
Prepare underwriters accounts.
2.13 Define unit trust.
2.14 Prepare accounts of unit trusts.
2.15 Identify the peculiarities the
accounts of solicitors.
2.16 Prepare accounts of Solicitors.
2.17 Explain the legal form of - Explain the operation
Building and functions of
Societies and show their Unit Trust, Building
relationships with Societies
property companies. Co-operative
2.18 Prepare accounts of Societies.
Building Societies.
2.19 Prepare accounts of
Co-operative Societies.
General Objective 3: Know how to prepare the accounts of banks.
172
3.1 Identify the peculiarities of - Provide formats of Financial 1. Draw the Lead the SAS
financial statements of banks. Financial Statements format of financial students to IAS
3.2 Explain provisions of Banks and Statements of Banks statements for prepare Spreadsheet
other Financial Institutions. Act and outlines the special business accounts for Flipchart
1991 as amended relating to the difference between such as Estate special business
preparation and presentation of them and other Agency, farming, like farming,
financial statements of banks and Banking, Estate Agency,
company financial
non-bank financial institutions. Insurance etc. Banking,
statements. Insurance, etc.
3.3 Prepare accounts of banks and
other non-bank financial 2. Prepare
accounts
institutions with particular for special

compliance to SAS 10 and 15 businesses.
(IAS 30)
General Objective 4: Know how to prepare the accounts of insurance companies.
4.1 Identify the peculiarities of Overhead 1. Draw the Lead the SAS
insurance companies’ financial - Show the projector format of financial students to IAS
statements. differences and statements for prepare Spreadsheet
4.2 Explain the provisions of the similarities between special business accounts Flipchart
Annual
Insurance Act 1997 relating to Financial Statements such as Estate for
reports Agency, farming,
the preparation and on insurance special business
presentation of financial companies Banking, like
statements. and those of Insurance etc. farmin
4.3 Know the Accounting other companies. 2. Prepare g, Estate
Standards in respect of accounts Agency,
Insurance Companies (SAS 16). for special Banking,
4.4 Prepare Financial Statements of businesses. Insurance, etc.
Insurance Companies in
compliance with the relevant - Use the annual
statutes and statement of report of some
Accounting Standards. insurance companies
to illustrate the
173
General Objective 5: Understand the principles and practice or Financial Valuation.
5.1 Explain the types of financial - Use different Worked 1. Write on Lead the CAMA
valuation. methods to illustrate examples business students who
5.2 Identify the needs for financial the points raised and valuation may be divided Partnership
valuation. explain clearly the methods and in groups to
Act/Dead
5.3 Explain different methods of reasons for applying their accounting write on
financial valuation. one method instead treatment. business
5.4 Explain share valuation. of another. valuation Spreadsheet.
5.5 Explain business valuation under methods.
2. Compute the
various identified circumstances. value of business.
5.6 Explain valuation methods relating Ask the students
to tangible and intangible assets. to prepare
3. Prepare
partnership accounts on
accounts on partnership
dissolution on dissolution or
conversion to
174
Limited liability conversion.
company.
Assist the
4. Prepare students to
sole traders prepare
account on statutory
conversion to accounts and
partnership.
statements on
company’s
5. Prepare liquidation.
the following:
- Deficiency
Account
- Receiver’s
Accounts.
- Liquidation
Accounts.
- Statement of
Affairs.
- Liquidation’s
receipt of
payments
Accounts.
General Objective 6: Understand Advanced aspects of Partnership Accounts.
175
6.1 Explain the accounting treatment of - Prepare a case study Case study 1. Write on Lead the CAMA
partnership business. for solution by the business students who
6.2 Explain the various methods of students who may valuation may be divided Partnership
realization of assets on dissolution be divided in methods and in groups to
Act/Dead
of partnership. groups. their accounting write on
6.3 State the methods of distribution of treatment. business
assets on dissolution of valuation Spreadsheet.
partnership. methods.
2. Compute the
6.4 Explain the accounting treatment value of business.
relating to realization and Ask the students
distribution of assets on to prepare
3. Prepare
partnership
176
dissolution of partnership with accounts on accounts on the
emphasis on piecemeal dissolution on partnership to
realization. conversion to dissolution
6.5 State the requirements for Limited liability or
conversion of sole traders company. conversion. and
business to partnership. on
6.6 Prepare accounts on conversion 4. Prepare Assist
from sole trades business to sole traders students
partnership. account on prepare
6.7 State requirements for conversion conversion to statutory
of partnership to limited liability partnership. accounts
company.
6.8 Prepare the accounting records on statements
conversion from partnership to
5. Prepare company’s
the following: liquidation.
limited liability company.
- Deficiency
Account
- Receiver’s
Accounts.
- Liquidation
Accounts.
- Statement of
Affairs.
- Liquidation’s
receipt of
payments
Accounts.
General Objective 7: Understand Liquidation Accounts.
177
7.1 Define the term Liquidation. - Prepare formats of Formats for 1. Write on Lead the CAMA
7.2 Explain the various circumstances the appropriate accounts business students who
leading to liquidation. accounts and work valuation may be divided Partnership
7.3 Explain Statement of Affairs of a examples. methods and in groups to
Act/Dead
company. their accounting write on
7.4 Explain deficiency Account. treatment. business
7.5 Explain Liquidator’s Receipts and valuation Spreadsheet.
Payments Accounts. methods.
2. Compute the
7.6 Explain Receivers Accounts. value of business.
178
7.7 List the preferential creditors. 3. Prepare Ask the students to
7.8 Prepare Liquidation Accounts. partnership prepare accounts
accounts on on partnership
dissolution on dissolution or
conversion to conversion.
Limited liability
company. Assist the students
to prepare
4. Prepare statutory accounts
sole traders and statements on
account on company’s
conversion to liquidation.
partnership.
5. Prepare the
following:
- Deficiency
Account
- Receiver’s
Accounts.
- Liquidation
Accounts.
- Statement of
Affairs.
- Liquidation’s
receipt of payments
Accounts.
ASSESSMENT CRITERIA
179
25% % 25% 50%

ACCOUNTANCY
Course: AUDITING AND Pre-requisite: Theoretical: 2 hours/week - 50%

INVESTIGATION
Semester: Practical: 2 hours/week - 50 %
Goal: To enable the student gain an in depth understanding of the general principles and practices of modern auditing
and investigation so as to be able to apply the knowledge in practical situations.
GENERAL OBJECTIVES:
1.0 Understand audit planning process and the generally accepted audit procedures as the basis for audit tests and
questionnaires.
2.0 Understand Public Reporting and generally accepted audit procedures (GAAP).
3.0 Understand audit investigation.
4.0 Understand the principles underlying the acquisition and amalgamation of companies.
5.0 Understand fraud.
180
6.0 Know forms of audit reports.
7.0 Understand the Companies and Allied Matters Act (1990) and the auditors responsibilities.
8.0 Understand shareholders, employers and creditors’ protections under CAMA.
9.0 Know take-over code.
10.0 Understand audit of Computerized Accounting System.
11.0 Understand Financial Statements and Audit Opinions.
12.0 Understand Special Credit.
13.0 Understand Ethical Code of Conduct.

ACCOUNTANCY
Course: AUDITING AND Pre-requisite: Theoretical: 2 hours/week - 50%
INVESTIGATION

General Objective 1: Understand audit planning process and the generally accepted audit procedures as the basis for audit
tests and questionnaires.
Week
181
1.1 Define audit tests and - Explain in detail Overhead Draw up ICQ Ask the students Word processor
questionnaires. the meaning of projector who are divided Flip chart
1.2 Explain the process of developing audit tests and into groups to
audit tests and questionnaires questionnaires. - draw up ICQ on
Samples of
including ICQS. Draw up samples of different
tests
1.3 Explain the generally accepted audit tests and financial
basis for audit tests (GAAP) and
ICQS. activities such
ICQS.
as purchases,
1.4 Explain the development of these
tests and questionnaires. sales etc.
1.5 State the nature and scope of these
tests and questionnaires.
1.6 Draw up and apply ICQS and audit
tests.
General Objective 2: Understand Public Reporting and generally accepted audit procedures (GAAP).
2.1 Define Public Reporting. - Explain by way of Overhead State the application of Lead the CAMA
2.2 Classify forms of Public Reporting. teaching in detail projector GAAP to published students to GAAP
2.3 Explain the principles acceptable to the definition of accounts. classify the Published
Accountants. public financial Samples of forms of public accounts
2.4 Explain the application GAAP to reporting. reporting. Ask
tests
all published accounts. - Teach the types and the students to
2.5 Explain the application of generally formats of draw up the
accepted principles to all forms of reporting systems. - formats of
Published Accounts. Teach types of reporting
Published systems in line
Accounts. - Explain with GAAP
statutory
requirements e.g.
NSE; SEC etc.
182
General Objective 3: Understand audit investigation.
3.1 Define Investigation. - Explain to the student Overhead 3-5 Lead the CAMA
3.2 Explain types and nature of the nature of projector Write on nature and different students to write Flipchart
types of investigation such as on
Investigation. Investigation as business acquisition, fraud etc. on the Wordprocessor
3.3 Explain related terms used in distinct from distinguishing
Investigations vis- auditing. - Illustrate graphically the features of
à-vis prospectus; Explain the difference between audit various forms of
acquisitions and responsibilities of the and investigation. investigation.
amalgamations; purchase Accountant
Organise the
and sales of business. conducting an
Investigation. - Explain class into
3.4 State the similarities in procedure
different groups to write
during audit
Investigations. types of the procedures
Investigation including for different
frauds. types of
- Demonstrate how to investigation.
prepare Status
Reports under
Investigation.
General Objective 4: Understand the principles underlying the acquisition and amalgamation of companies .
4.1 Define acquisitions and - Demonstrate the Overhead Understanding of the No activity
amalgamations. differences and projector principles and
4.2 Explain the similarities and similarities in regulations governing
differences between acquisition procedures during acquisition and
and amalgamation. acquisitions and amalgamation
4.3 Explain the generally accepted amalgamations. -
accounting principles of Explain the basic
acquisitions and amalgamations. legal requirements
4.4 Apply these principles in audit
and procedures in
reporting.
acquisitions and
amalgamations.
183
General Objective 5: Understand fraud.
5.1 Define fraud. - Explain the Overhead A full appreciation of the No activity
5.2 State the different types of fraud. term fraud and types. projector scope and consequences
5.3 Explain the possible procedures for of fraud
detecting fraud. - Explain the
5.4 State the possible steps that can be roles of internal and
taken to prevent frauds. external audit in
detecting frauds.
General Objective 6: Know forms of audit reports.

6.1 Define audit reports. - Explain the term Overhead 6-7 Group the CAMA
6.2 State the different types of audit “Audit Report”. - Display projector Write different types of students to write GAAP
reports: qualified and unqualified the contents of Audit qualified and clean audit various forms of Auditing
reports. Reports reports. clean and standards and
6.3 Distinguish between adverse - Qualified qualified audit guidelines.
qualified and unqualified opinion. - Unqualified reports.
6.4 State conditions for a disclaimer - Explain the
report and qualified reports. responsibilities of the
6.5 Apply the knowledge acquired in a Directors. - Explain the
given audit assignment to reflect responsibilities of the
qualified and unqualified reports. External Auditors. -
6.6 Explain current Explain the basis of
developments in reporting. opinion of the
External Auditors.
- Explain the opinion
184
of the
External Auditors.
General Objective 7: Understand the Companies and Allied Matters Act (1990) and the auditors responsibilities .
7.1 Explain the position of the Auditor - Explain the Overhead
in the Companies and Allied term “Audit projector
Matters Act 1990 (formerly Report”. - Display the
Companies Act 1968). contents of Audit
7.2 Explain how the Companies and Reports
Allied Matters’ Act 1990 affects - Qualified
the responsibilities of the Auditor. - Unqualified
7.3 Explain the meaning of “true and - Explain the
fair view” in audit reports. 7.4 responsibilities of the
Explain reasons for non- Directors. - Explain
compliance with the provisions the
of the Act. responsibilities of the
External Auditors. -
Explain the basis of
opinion of the
185
External Auditors. -
Explain the opinion of the
of the
External Auditors.
General Objective 8: Understand shareholders, employers and creditors’ protections under CAMA.
186
8.1 Explain the importance of the Act Overhead 8-9 Direct students CAMA
(CAMA) to the shareholders; - Explain the relevant projector State the auditors to state the legal SEC Act
employers and creditors. provisions of the responsibilities to and regulatory Flipchart
8.2 Explain the implications of Companies and Allied shareholders, creditors provisions for
noncompliance on the Matters Act and employees’ auditors’
shareholders/employers creditors protection under CAMA. responsibilities
1990 (formerly
etc.
Companies Act 1968) to shareholders,
8.3 Explain measures to enforce
viz-a-viz creditors and
compliance.
shareholders, employees’
employers and protection under
creditors. CAMA.
- Explain the penalties
for non-compliance. -
Explain measures to
enforce compliance.
General Objective 9: Know take-over code.
187
9.1 Define take-over code. - Explain the Overhead Write the procedure for Assist the CAMA
9.2 Explain the reasons for take-over. meaning of take- projector take-over under students to write SEC Act
9.3 Explain take-over code as it relates over in details. regulatory and legal on take-over Wordprocessor
to audit report. - Demonstrate framework. codes and
Worked
9.4 State the importance of take-over the audit procedure.
examples
code. reporting
9.5 State the legal requirements of procedure(s).
take-over.
9.6 Explain the procedures
for take-over.
General Objective 10: Understand audit of Computerized Accounting System.
188
10.1 State the audit - Show to students the procedures used Overhead Understanding of the No activity
in the main features of audit of Computerized projector audit requirements of
the audit of accounting systems. computerized computerised systems
10.2 Explain the following accounting
terms in Computer system.
audits. - Identify and explain
(a) Input devices. the various
(b) Output devices accounting software (c) Software
packages. packages.
10.3 Describe the system - Demonstrate the use
development control and lead the
i.e. student to use the
- Over Inputs various accounting
- Over processing and software packages of
- Over outputs. any available
software packages
e.g.
- General and
Application
controls.
- System documentation. - Application of
techniques and procedures Hardware Controls.
General Objective 11: Understand Financial Statements and Audit Opinions .
11.1 Review financial statements as aid - Explain the use of Overhead Write the procedure for Lead the student Audit test packs
to audit opinion. financial projector auditing in an EDP to use audit test Audit software
11.2 Explain compliance with statements. - environment. packs in an EDP Computer
generally accepted accounting Explain the environment. Internet
principles and accounting importance of
189
standards both local and financial
international. statements as an aid to
11.3 Review presentation and audit opinion. - Explain
disclosure procedures. 11.4 relevant generally,
Explain compliance of accepted accounting
financial statements with principles and accounting
statutory requirements and standards both local and
other regulations. international.
General Objective 12: Understand Special Credit.
190
12.1 Define Special Audits. - Demonstrate Overhead Write the procedure for Direct the Published
12.2 State procedures for writing the types of special projector special audit. students to write Account of
investigation reports. audits viz:- banks the programmes specialised
12.3 Describe the procedure and the and other financial and procedure organisations.
process of presentation of institutions. for special audit Wordprocessors
reports to management and - Insurance such as Banks, Flipchart
clients. companies, Insurance
12.4 Explain the advantages and parastatals and Companies,
disadvantages of such public utilities, Educational
hospitals,
reports to clients. universities, Institutions etc.

polytechnics and
other tertiary
institutions.
- Demonstrate the
preparation of
Management
Reports.
General Objective 13: Understand Ethical Code of Conduct.
191
13.1 State the objectives of Exposition on the ethics of Overhead Write on ethical codes of Lead the student Wordprocessor
ethical codes of auditing and their practical projector conduct. to write on Internet
conduct. impact ethical codes of
13.2 Explain the different conduct issued
Laws and regulations by various
issued by the accounting
Accounting bodies.
bodies
13.3 Explain conflicts.
13.4 State the gains of
compliance and the
penalties for
noncompliance
with the dictates of:
- Ethical Code of Conduct.
- Regulations and Laws issued
by professional bodies.
13.5 Identify the various
bodies responsible for
the regulation and the
development of
locally and
internationally.
13.6 Identify various factors
against the
harmonization of the
International and Local
Accounting Standards.
`
ASSESSMENT CRITERIA
192
25% % 25% 50%

ACCOUNTANCY
Course: FINANCIAL MANAGEMENT Pre-requisite: Theoretical: 2 hours/week - 50%
I
Semester: THIRD SEMESTER. Practical: 2 hours/week - 50%
Goal: To enable the student acquire an in depth knowledge of the management processes of planning financial resources
in a business or organization.
GENERAL OBJECTIVES:
1.0 Understand the nature, objectives and scope of Financial Management.

2.0 Understand Capital Budgeting.
3.0 Understand Financing and Capital Structure Decision.
4.0 Understand Dividend Policy Decisions.
5.0 Understand Working Capital Management.
193
6.0 Understand Financial Management of small and medium scale enterprises.

ACCOUNTANCY
Course: FINANCIAL MANAGEMENT I Pre-requisite: Theoretical: 2 hours/week - 50%
Semester THIRD SEMESTER Practical: 2 hours/week - 50%

General Objective 1: Understand the nature, objectives and scope of Financial Management.

194
1.1 Explain the nature and significance - Emphasise the unique Overhead State the objectives of Assist students Overhead
of finance. role of projector financial management. in recalling the projector
1.2 Explain the objectives of financial Financial List the goals and objectives of CBN, NIC
management. Management in objectives of corporate financial reports
1.3 Explain the sources of funds at making strategy. management, Financial
long term, medium term and short businesses Reproduce the functions goals and newspapers
term level. successful. of treasury manager and objectives of
1.4 Explain the goals and objectives the functions of capital corporate
of corporate strategy. market. strategy, the
1.5 Explain the principles of corporate functions of
governance. treasury
1.6 Explain the functions of treasury management
manager. and the
1.7 Explain the duties of capital functions of
market and developments in capital market.
terms of depth and breath.
General Objective 2: Understand Capital Budgeting.
195
2.1 Explain mathematics of finance - Revisit the Overhead Calculate present value, Lead the Investment
- Time value of money, present mathematics of projector yield on investment, students to appraisal
value, yield on investments, finance – loan amortisation, calculate software.
loan amortisation, sinking compounding and sinking fund. various Overhead
fund etc. discounting as a prelude Evaluate capital investment projector
2.2 Explain various techniques to project appraisal. projects. Distinguish appraisal Professional
of between advanced
techniques. journals
Investment appraisal. - Demonstrate manufacturing
technology (AMT) and With worked
- Pay back period. how investments example guide
project appraisal
- Discounted pay back period. are appraised and students
techniques.
- Return on investment. selected. Effect the treatment of through capital
- NPV, IRR, modified IRR, PI. inflation, taxation, risk, project
2.3 Evaluate capital projects. uncertainty and effect of appraisal and
- Capital rationing. government policies on selection.
- Replacement and investment decisions.
abandonment decisions.
2.4 Distinguish between
advanced manufacturing
technology (AMT) and
project appraisal
techniques:
- Types of AMT investment,
relevance and shortcomings.
2.5 Explain the treatment of inflation,
taxation, risk,
uncertainties and effect
of government policies
on investment decision.
General Objective 3: Understand Financing and Capital Structure Decision.
196
3.1 Define Cost of Capital. - Define cost of Overhead Measure the various cost Guide students Overhead
3.2 Explain and measure capital. projector of capital. to calculate cost transparencies
various costs of Determine optimal of various types Graph
capital – equity, - Explain how an Graphs
capital mix. of capital and
preference shares, Relate gearing to cost of how to
optimum capital structure
debenture and loan can be attained. capital. determine
stock. optimal capital
3.3 Explain optimal capital mix.
- Illustrate through mix.
3.4 Explain gearing and cost
of capital. graph how gearing affects
- Traditional approach cost of capital citing
- Net income/net operating various theories, both
income approach (modighani traditional and
and miller concept). contemporary.
General Objective 4: Understand Dividend Policy Decisions.
4.1 Explain factors influencing - Take life examples Overhead Recall factors Take life Published
dividends policies – active and from relevant projector influencing dividend examples from Annual Reports.
passive dividend policies. journals to explain policies. relevant Overhead
4.2 Identify types of dividend – cash how good dividend List types of dividends. journals/ transparencies
Worked
dividend and stock dividend. policies trigger off State the legal and published Journals
growth in terms of examples
4.3 Explain Legal and procedural procedural aspects of annual reports to Internet
aspects of dividend payment in shareholders wealth dividend payments in explain how
Nigeria. and market share. Nigeria. good dividend
4.4 Explain theories of dividend
policies trigger
policies – relevance and
off growth in
irrelevance.
terms of
shareholders
wealth and
market share.
197
General Objective 5: Understand Working Capital Management.
5.1 Explain the working capital cycle - Explain various Overhead Outline the steps taken in Divide the Overhead
and its components. methods of working projector working capital students into projector
5.2 Explain management of surplus capital management management. groups and Working capital
cash and deficits; cash in terms of debtors, guide them to software
management models. stock and cash prepare models packages
5.3 Explain analysis and evaluation of management on the
various credit terms, use of cash models. management of
discount and debt collection various
techniques, debt factoring and components of
invoice discounting. working capital.
General Objective 6: Understand Financial Management of small and medium scale enterprises.
6.1 Explain SMSE and capital - Emphasise the need Overhead Apply investment Guide the Overhead
investment appraisal techniques. for SMSE and projector appraisal techniques to students to use projector
6.2 Justify the use of popular but investment appraisal small and medium sized investment Investment
incorrect techniques such as pay techniques. enterprises. appraisal appraisal
back and ARR. methods to software
6.3 Explain the need for SMSE to select capital
embrace the use of DCF projects in
techniques viz NPV, IRR etc. SMSEs.
`
ASSESSMENT CRITERIA

25% % 25% 50%
198
ACCOUNTANCY
Course: ADVANCED TAXATION II Pre-requisite: ACC 324 Theoretical: 2 hours/week - 67%
Semester: THIRD SEMESTER Practical: 1 hours/week - 33%
Goal: This course is designed to enable the student understand the general concepts of taxation; the working
environment of the tax system, and the general application of the tax laws.
199
GENERAL OBJECTIVES:
On completion of this course, student should be able to:
1.0 Understand petroleum profit tax system.

2.0 Understand capital allowance in petroleum profit tax.
3.0 Understand the computation of petroleum profit tax.
4.0 Understand capital gains tax administration.
5.0 Understand value added tax.
6.0 Understand double taxation treaties.
7.0 Understand the provisions of industrial development.
8.0 Understand tax planning principles and practice.
9.0 Understand tax audit and investigation.

ACCOUNTANCY
Course: ADVANCED TAXATION II Pre-requisite: ACC 324 Theoretical: 2 hours/week - 67%
200
General Objective 1: Understand petroleum profit tax system.

1.1 Explain cost classification. - Illustrate with Overhead 1-2 Lead the CITA
1.2 Explain Joint Venture and examples, the projector Write on the students to PPTA
Production Sharing methods. Petroleum Industry administration of compute MOU
1.3 Explain the importance of – upstream and petroleum profit tax assessable
Worked
Memorandum of Understanding down stream. system. income,
- State the examples
(MOU) Relate the provisions of chargeable
1.4 Explain upstream and different types of costs memorandum of income,
and
201
downstream operations. the classification into understanding in the assessable tax
1.5 Explain the relationship between tangible and administration of and chargeable
the Board and the Federal Inland intangible. petroleum profit tax. tax of company.
Revenue Service. - Demonstrate Compute petroleum Ask the students
1.6 Explain the assessment and the impact of profit tax. to list allowable
collection procedures. Memorandum of and
1.7 Explain the procedure for objection Understanding disallowable
and appeal. (MOU) on tax
expenses.
1.8 State penalty for non-compliance liabilities.
(list offences and penalties) - Define
1.9 Define Chargeable Income. Petroleum
1.10 Define Assessable Income. company and other
1.11 Define Assessable Tax special terms. -
Explain and
1.12 Define Chargeable Tax
demonstrate the
1.13 Explain the basis of Assessment. computation of
chargeable Income,
Assessable Income,
Assessable Tax,
Chargeable Tax. -
Explain deductions
and disallowable
expenses.
General Objective 2: Understand capital allowance in petroleum profit tax.
202
2.1 Identify qualifying assets. - State the different Overhead Understanding of and No activity
2.2 Explain the basis of granting capital types of assets used in projector ability to compute
allowances. Petroleum petroleum profit tax
2.3 Explain the restrictions on capital Operations. - Worked
allowances. Demonstrate by examples
2.4 Distinguish between capital computing capital
allowance and investment allowances on
allowance.
various assets. - Use
2.5 Compute capital allowances on
the above to explain
various assets.
restrictions on capital
2.6 Compute investment allowance.
allowance.
- Explain Investment
Allowance.
203
General Objective 3: Understand the computation of petroleum profit tax.
3.1 Explain Petroleum Profit Tax - Demonstrate by Overhead Compute capital Lead the class in Spreadsheets
System. computing Petroleum projector allowances under the computing Desk top
3.2 Describe the administration of Profit Tax using the petroleum profit tax. capital calculators
Petroleum Profit Tax. format explained allowances on PPTA
Worked
3.3 Explain the application of the in the PPT Act. rules various MOU
examples
an deductions allowance. - Explain the whole qualifying assets
3.4 Explain posted price and value of concept of under PPT.
chargeable crude oil sold or chargeable Tax.
disposed off. - Give case study on
3.5 Describe income incidental to and decided case on
arising from any one or more of Petroleum Profits
its petroleum operations. Tax.
3.6 Compute Petroleum Profit Tax.
General Objective 4: Understand capital gains tax administration.
204
4.1 Explain tax administration of - Explain the Overhead Compute capital gains Lead the class to ICGTA
capital gains. principles projector tax. identify
4.2 Define capital gains. of capital gains chargeable Spreadsheets
4.3 Explain chargeable assets and tax. Worked assets and
exempt transactions. - Define treatment of
examples
4.4 Explain allowable and disallowable chargeable assets and losses resulting
deductions. explain exempt from capital
4.5 Explain disposal of assets and transactions. - transactions.
compulsory acquisition of land. Demonstrate by
Ask the class to
4.6 Explain disposal between connected computing capital
persons. gains tax and explain compute capital
4.7 Explain the effect of hire purchase, allowable deductions, gains tax,
asset lost or destroyed on tax rate, etc. explaining the
computation of capital gains. - Explain effect of
4.8 Explain treatment of replacement of treatment of losses artificial
business assets. resulting from capital transactions.
4.9 Compute capital gains tax. transactions. - Explain
4.10 Explain transitional provision and demonstrate the
(1967) effect
of artificial
transactions and
market value
valuation on
computation of gain.
General Objective 5: Understand value added tax.
205
5.1 Define Value Added Tax. - Define VAT Overhead Compute VAT Ask students to VAT return
5.2 Explain the administration of Value and explain the projector remittable to the tax test Vatable forms
Added Tax. administrative authority. goods and VAT Act
5.3 Distinguish between VAT and procedures. - services and
Worked
Sales Tax. Demonstrate, the goods and
computation of examples services
5.4 Explain reasons for replacing sales
tax with VAT. Input and Output exempted from
5.5 Identify goods and services Tax. VAT.
exempted from VAT. - Ensure that Give a field
5.6 Explain the methods and rates used students can fill the work study on
on computing of VAT. VAT Form. the compliance
5.7 Explain returns procedures and - Describe in of VAT
remittance. detail the provisions to the
5.8 Explain the VAT refund refund students.
procedures. procedures.
General Objective 6: Understand double taxation treaties.
6.1 Explain the basic principles of double - Define Overhead Outline the basic principles Ask the students CITA
taxation. double taxation. projector of double taxation to compute double Treaty
6.2 Explain the double taxation arrangement - Show the arrangements/ treaties to taxation relief on arrangements with
or treaties. students an example compute double taxation income received other countries
6.3 Explain the commonwealth rate. of double taxation Worked relief. in or brought into
6.4 Explain the computation of double treaty between examples State the provisions of Nigeria in relation
double taxation Spreadsheets
taxable relief. Nigeria and other to other countries
6.5 Compute relief. arrangements between
countries.. - in the treaty.
Nigeria and other countries.
Demonstrate by
computing Double
Taxation relief.
General Objective 7: Understand the provisions of industrial development.
206
7.1 Explain the provisions of Industrial - Explain the reasons Overhead List the pioneer products. Ask the IBA
Development Act. for enacting the projector State the conditions for students to list CITA
7.2 Define pioneer company. Industrial granting pioneer status. pioneer PITA
7.3 Define pioneer product. Development Act. - Worked products. Direct
7.4 Explain national accounts. Explain the different the students to
examples
7.5 Explain tax relief period and types of products state the
conditions for terminating the that are regarded as conditions for
relief. “pioneer
granting the
7.6 Explain how losses and capital products”. - Explain
pioneer status.
allowances are treated under IDA. how a company can
qualify to be
“pioneer company”.
- Demonstrate the
computation of
“pioneer profit”.
General Objective 8: Understand tax planning principles and practice.
8.1 Explain planning for direct and - Demonstrate Overhead Distinguish between tax Organise the Tax
indirect tax savings. by developing case projector avoidance and tax class into decided
8.2 Review tax avoidance schemes. studies. evasion. discussion cases CITA
8.3 Explain problems in case study and - Explain tax State the procedure for groups to debate PITA
Worked
relate such to decided cases.. planning and the carrying out tax various tax
effect on tax examples planning. planning
liabilities. Identify anti-avoidance schemes.
- Give Case study provisions in the tax Ask the students
students Case laws. to identify
Study and test on antiavoidance
their ability to provisions in the
comprehend tax tax laws.
issues involved.
207
General Objective 9: Understand tax audit and investigation.
9.1 Define tax audit. - Define tax Overhead State the procedure for Lead the CITA
9.2 Explain the objectives of tax audit. audit. - Refresh the projector Back Duty students to Journals
9.3 Explain the difference between tax student’s memory investigations. Outline recognise the Decided cases
audit and investigation. of Back Duty the legal provisions Conventions
Case study
9.4 Distinguish between management Assessment, Fraud, circumstances that could for tax audit and from FIRS
audit, accounting audit and tax etc. lead to tax audit and
investigations.
audit. - Explain investigations.
Lead the
resources for tax State the legal provisions
students into
investigation. - Use for tax audit and
discussing cases
case study to investigations.
involving Back
enlighten the
Duty, fraud etc.
students.
Direct the
students to write
the procedures
for tax audit and
investigations.
ASSESSMENT CRITERIA

25% % 25% 50%
208
209
ACCOUNTANCY
Course: MANAGEMENT Pre-requisite: Theoretical: 2 hours/week -
ACCOUNTING I 50%
Semester: THIRD SEMESTER Practical: 2 hours/week - 50%
Goal: To develop in the student the analytical and critical skills required to be able to device indicators of
performance, measure and evaluate management performance and provide accounting data for management control
and decision making.
GENERAL OBJECTIVES:
1.0 Understand Management Accounting Theories and practices.

2.0 Understand Planning and Control Theory in Accounting.
3.0 Understand Budgets and Budgetary Control.
4.0 Understand Standard Costing Technique and Variance Accounting.
5.0 Know modern approach to Variance Accounting.
6.0 Know Cost and Profit Variances.
210
DIPLOMA IN
ACCOUNTANCY
ACCOUNTING I

General Objective 1: Understand Management Accounting Theories and practices.

211
1.1 Define Management Accounting. - Introduce the subject Overhead Write on the objective Lead the Overhead
1.2 Explain the development of of management Projector management accounting, students to draw projector
accounting thoughts that led to the accounting using an its scope and status in an an organisation Charts
emergence of management organizational organisation. chart depicting
Chart
accounting. chart. Differentiate between the management
1.3 State the purpose of management functions of accounting
accounting. management accounting theory and
1.4 Describe the status of management and financial accounting. practice.
accounting department in an
organization.
1.5 Distinguish between management
accounting and financial
accounting.
General Objective 2: Understand Planning and Control Theory in Accounting.
2.1 Define Planning and Control. - Demonstrate the Overhead Describe planning, Guide Overhead
2.2 Explain Planning, Control and Planning and Control Projector control and decision students in projector
decision making functions of functions in making functions of recognising Graphs
planning,
212
Management. Management Worked management. control and
2.3 List the accounting information - Illustrate examples State the effects of decision
requirements for planning, control standard setting learning curve on making process.
and decision-making. through standard setting. Show effect of
Graphs
2.4 Explain feedback open and close appropriate learning curve
loop control system. examples. on standard
2.5 State different types of standards. - Show the setting
2.6 Explain the Principles, Procedures effect of
graphically.
and the Practice of Setting learning curve on
Performance Standards. standard setting
2.7 Explain the effects of learning graphically.
curve on standard setting.
2.8 Explain the behavioural aspects of
standard costing and budgeting.
General Objective 3: Understand Budgets and Budgetary Control.
213
3.1 Describe the concepts and practice - Demonstrate budget Overhead Prepare and use Illustrate budget Overhead
of budgeting. concepts Projector functional budgets, preparation with projector
3.2 Explain the administration and planning. master budget, fixed and examples.
budgetary control, the budget - Illustrate: flexible budgets for Guide students Budgeting
committee and budget manual. (a) Fixed budget at planning and control to use prepared
purposes. software
3.3 Explain budget period. the Planning budgets for
Differentiate zero based packages
3.4 Identify the principal budget factors stage. planning and
or key factors and limiting factors. (b) Flexible budget budget from rolling
control
3.5 Prepare functional budgets and as a control budget.
purposes.
master budgets. mechanism. -
3.6 Prepare fixed (Slatis) budget and Emphasise the
flexible budgets. human aspects
3.7 Explain budget centers and in budgeting.
responsibility accounting.
3.8 Describe aspiration lured and
dysfunctional behaviour
(budgetary slack).
3.9 Describe participative Budgeting.
3.10 Explain zero base budgeting.
3.11 State the effectiveness of zero

base budgeting.
3.12 Explain rolling budgets.
General Objective 4: Understand Standard Costing Technique and Variance Accounting.
214
4.1 Explain the analysis, significance, - Prepare Overhead Prepare and analyse all Lead students in Computer
presentation and investigation of operating statement Projector forms of variances for the preparation software
variance and sub-variances. based on standard materials, labour, and analysis of packages
4.2 Prepare standard Cost Card. costing and overheads, sales and the various Overhead
Worked
4.3 Prepare Income Statements reconcile budget profit. variances. projector
profit with the actual examples
(operating statement) based on Divide students
standard costs. profit.
into groups and
4.4 Investigate, interpret and report - Illustrate the
variances which are assign practical
variances.
significant to be examples from
4.5 Explain the principle of
management by exception. reported. various sectors
4.6 State the uses of exceptional of the economy.
reporting.
4.7 Apply quantitative analysis to
variance accounting.
General Objective 5: Know modern approach to variance accounting.
5.1 Explain the short comings of - Explain how Overhead As above As above
traditional cost variances. operating variance Projector
5.2 Prepare operating (Operational) (opportunity cost
and Planning variances using approach) assist to
Expost and Ex-ante find substitutes for
standards/budgets. scarce resources. -
5.3 State the merits of operating and Explain how planning
planning variances in a period of variances
inflation. pinpoint planning
5.4 Explain the disposition of defects of the
variances. management.
General Objective 6: Know Cost and Profit Variances.
6.1 Explain material mix and yield - Cite appropriate As above As above
variances. examples from
6.2 Prepare sales mix and sales manufacturing
215
quantity variances. industries e.g. feed,
6.3 State the limitations of profit pharmaceutical
variances. companies, paint
companies etc.
`
ASSESSMENT CRITERIA

30% % 30% 40%
216
PROGRAMME: ND BUSINESS ADMIN AND Credit Hours: 30 hours
MANAGEMENT Code: BAM 418
Course: SMALL BUSINESS MANAGEMENT Pre-requisite: Theoretical: 1 hours/week - 50 %
Practical: 1 hours/week - 50 %
Semester: THREE
Course main Aim/Goal

To provide the student with the basic knowledge on the various tools used in the management of small-scale businesses.
General Objectives:
217
1. Understand the nature of small-scale enterprises.
2. Understand the legal framework for small-scale enterprises.
3. Understand the role of governments in small-scale enterprises in Nigeria
4. Understand Business plan for a small-scale business enterprise.
5. Understand marketing management in a small business enterprise
6. Understand the general concept of production management
7. Know human capital needs for an enterprise
8. Understand the financing of small business enterprises
9. Understand financial management in a small business enterprise
10. Understand credit control in small business enterprises.

General Objective 1: Understand the nature of small scale enterprises.
Week
Teacher’s Activities Resources Specific Learning Teacher’s Activities Resources
218
1.1 Define the range and scope of a small Explain range, scope Text Books Explain range, scope Select a small business Internet and
business. and importance of a - Journals and importance of a enterprise and indicate relevant
1.2 Explain the importance of a small small scale business. ii. - small scale business. its signs of success and websites
business. Explain types of Publications ii. Explain types of failures.
1.3 Describe the problems associated businesses that could be businesses that could Use case studies based Guest speaker
with small business operations. run on small scale, their be run on small on local organizations.
on small
1.4 Describe types of businesses that associated problems scale, their associated businesses
could be run on a small scale. and signs of problems and signs of
1.5 Describe the merits and demerits of failure during failure during
being self-employed operations. operations.
1.6 .Identify the starting problems iii. Explain wage
and signs of failure of a small employment and self
business employment.
iv. Explain the
merits and demerits of
self employment.
General Objective 2: Understand the legal framework for small scale business
2.1 Explain the types of business Explain the types of Text Books Explain legal Use CAMB to explain Internet and
organization. business organization - Journals formation and the regulatory frame relevant
2.2 Identify the legal form of ii. Explain legal -Publications regulatory status of work of small business. websites
business. formation and regulatory small business.
2.3 Describe the environmental status of small business. Explain the Group work to set up a
factors of business – law of sales, iii. Explain environmental small business – realistic
licenses, failure signs, etc. environmental factors of factors of business. scenarios Use of
business.
2.4 Explain regulatory status and relevant
formation of small business. documentation
taken from the
internet.
General Objective 3: Understand the role of government in small scale enterprises in Nigeria
219
3.1 Explain government policies for Explain government Text Books Identify government Evaluate the Internet and
small enterprises development. policies for small - Journals policies and their contributions of the relevant
3.2 Explain the effects of enterprises - effects on small scale promoting bodies (IDC, websites
government policies on direct development and Publications business. NASA, NERFUND,
effects NDE, NAPEP etc to the
and indirect assistance to small of the policies on direct Identify and explain growth of small business
businesses and indirect assistance beneficiaries of the in Nigeria.
3.3 State the role of the following to these enterprises. bodies. Promotion
institutions in promoting small ii.Explain the SME in Nigeria.
following
enterprises institutions andtheir
a) Industrial Development roles in promoting small
Centre (IDC) scale enterprises.
b) State Ministries of - IDC, State Ministries
Commerce and Industries. of Commerce, c)
State Export Promotion State Export
Committees. Promotion Committees,
d) Centre for Management CMD, NDE,
Development (CMD) NAPPEP, CIRD
e) National Directorate of NERFUND
Employment (NDE) NACRDB, NEPC
f) NAPPEP NASSI, NASME, etc
g) CIRD iii) Give assignment
h) NERFUND
i) NACRDB, NEPC
3.4 NASSI, NASME, etc
General Objective 4: Understand business plan for a small business enterprise
220
4.1 Explain business plan. . Explain business Text Books Identify business Use Web based Internet and
4.2 Explain the purpose of business Plan, its purpose and - Journals plan. information to determine relevant
plan components from - Publications a plan for a business websites
4.3 Identify the components of a project development - Entrepreneur Identify how to proposal.
business plan from project to project cost. ii. plan in small
development up to project cost. Explain steps in business. Working in pairs to
4.4 State the necessary steps in carrying out financial develop a relevant
carrying out financial analysis analysis and planning Formulate a business plan.
and planning for a small business for a small business. business plan for
4.5 Compare personal goal and iii.Explain personal a particular Refer to business
business goals. goals and business project. planning information on
4.6 Identify influences of family goals goals. the internet
in business goals iv.Explain influences of
family goals an
business goals. Presentations of the
v. Invite a plans and justification of
successful the goals
entrepreneur to give
a talk. vi. Conduct a
test.
General Objective 5: Understand marketing management in small business enterprises
221
5.1 Understand the basic concept of Explain basic concepts of - Text Books Identify the Use internet to identify Internet and
marketing. marketing. - Journals process of the marketing needs of relevant
5.2 Identify the steps in conducting ii. Explain steps in - Publications conducting small business websites
market surveys to determine conducting marketing - Product a marketing enterprises.
demand and supply for particular survey to determine demand Posters survey.
products. and supply for particular
5.3 Identify markets for specific products. Identify
products. iii. Explain how to appropriate
5.4 Identify channels of distribution identify markets for specific
training
for a selected product or service. products.
strategies for
iv. Explain channels
5.5 Explain the promotional and products
of distribution for a selected
sales activities for a selected product or service. produced on a
product or service v.Explain promotional and small scale.
Explain appropriate pricing strategies sales activities for a selected
product or service vi.
Explain appropriate
pricing strategies
General Objective 6: Understand the general concepts of production management
222
6.1 Explain the basic concepts of i. Explain the basic - Text Books Identify Use web based Internet and
production concepts of production - Journals appropriate information to identify relevant
6.2 Explain choice of appropriate ii. Explain choice of - Publications technology appropriate technology websites
technology appropriate - Business for different And machinery.
6.3 Identify types and sources of technology iii. Explain establishment types of SME.
machinery and equipment. types and sources of Case Study on the
6.4 Explain the installed capacity. machinery and Identify location of industry and
equipment, their sources of
6.5 Explain the utilized capacity. factory layout Group
installed and utilized machinery and
6.6 Identify sources of raw materials. capacity. work and reference to
material from relevant web sites
6.7 Describe factory location and iv. Explain the internet.
factors in the selection of site. sources of raw materials.
6.8 Describe factory layout. v. Explain factory
location, its layout Identify
6.9 Explain plant and machinery
and safety measures. appropriate
maintenance.
vi. Explain Plant locations and
6.10 Explain Plan and scheduling.
and machinery their problems
6.11 Explain quality control issues.
maintenance. for SMES
6.12 Explain factory safety measures.
6.13 Identify problems of production in vii. Explain plan
the Nigerian situation. and scheduling.
viii. Explain quality
6.14 Explain how to cope with control.
production problems in Nigeria. ix. Explain
problems of production
in the Nigerian
situation and how to
cope with them.
x. Organise a
field trip to a successful
small business
establishment.
223
General Objective 7: Know human capital needs for an enterprise
7.1 Identify human capital needs for an Explain human capital - Text Books Identify the Guide students to prepare Internet and
enterprise. management - Journals recruitment organizational relevant
7.2 Explain recruitment procedures. and its needs for - Publication compensation charts for SME and how websites
7.3 Explain need for training of small business - Cardboard and training to forecast their
workers. enterprises. ii. Explain procedures of employment needs.
7.4 Explain how to motivate workers. recruitment procedures workers in
7.5 Explain how to compensate iii. Explain need for SMES.
workers. training of workers. iv.
7.6 Explain organization of work force, Explain how to Identify
organizational chart. motivate. and problems of
7.7 Explain problems of human compensate workers human capital
capital management in small v. Explain management and
business enterprises. organization of work how to solve
7.8 Explain how to cope with force. them in SMEs
the problems of human vi. Guide
capital management. students to prepare
organizational,
chart for a small business
enterprise.
vii. Explain
problems of human
capital
management in small
business enterprises and
how to cope with them.
General Objective 8: Understand the financing of small business enterprises
224
8.1 Estimate the capital needs of a Explain sources of - Text Books Prepare a From one the Internet and
selected small business. capital and how to - Journals financing plan. beneficiaries of the relevant
8.2 State sources of finance for small estimate needed capital - Publications institutions handling websites
business. for a small business. Identify various SME, describe the
8.3 Explain the roles of specialized Explain short-term and sources of funds learning outcomes.
institutions in financing small long term credits and and their costs.
businesses.
225
8.4 Explain how to source short-term their
Explain the roles of Describe how to
and long-term credits sources.
specialized institutions approach
in financing small tenders.
8.5 Explain the various reasons for businesses in the areas
borrowing.
8.6 Describe costs of borrowing with Provision of
of: SME equity.
some examples.
a) Provision of
8.7 Explain how to approach lenders.
term loan
Explain reasons for financial plans. b) opportunities
for SMEs
investment
schemes.
Provision of
working capital
c) facility for
SMEs
Financing
SMEs through
d) leasing.
Financing
SMEs for nonoil
e) export.
Financing
SMEs through
f) the capital
market. General
requirements/co
nditions for
g) market
financial
assistance to
SMEs
iv. Explain
various
226
reasons for
borrowing. v. With
some examples,
explain cost
of
borrowing.
vi. Explain reasons
for financial plan and
how to approach a
lender
General Objective 9: Understand financial management of small business enterprises
227
Explain the need for sound Explain the need for Text Books Describe the Guide students to Internet and
financial management in sound financial - Journals various records prepare the records, relevant
small business. management in - Publications require to extract key financial websites
9.2 Prepare the basic financial small businesses ii. - Formats of operate SME’s statements to determine
records required for small Explain basic Prime books BEP, loss or gain.
business enterprises and their financial records iii. of accounts. Describe key
operation. Explain key financial
9.3 Explain preparation of key financial statements and
financial statements – cash statements. how to prepare a
flow, profit and loss account iv. Explain
depreciation
and balance sheet. depreciation. schedule.
9.4 Explain preparation of depreciation v. Explain gross
schedule. margin and net profit
and break-even-point Use appropriate
9.5 Explain how to determine gross
(BEP). application
margin and net profit.
vi. Explain the packages to do
9.6 Explain preparation of loan
various types of loan amortization.
repayment schedule
repayment and their
(AMORTIZATION)
application.
9.7 Explain how to determine vii. Guide students
breakeven-point (BEP).
to prepare a depreciation
9.8 Explain problem of financial schedule for a selected
management in small business, extract its cash
enterprises. flow,
228
229
ACCOUNTANCY
Course: Public Sector Accounting 2 Pre-requisite: Theoretical: 1 hours/week - 33%
Goal: To enable the student acquire knowledge and understanding of fund accounting principles, legal basis and special
accounting concepts applicable in public sector financial management
GENERAL OBJECTIVES:
1.0 Understand bookkeeping and accounting processes in the government.

2.0 Understand Treasury Control Accounting System.
3.0 Understand preparation of Final Account.
4.0 Understand preparation and conditions for granting pension and gratuity.
5.0 Understand stores accounting and control.
6.0 Understand Board of Survey and Board of Enquiry.
230
7.0 Understand accounts of non-profit making organizations and parastatals.
8.0 Understand analysis for decision in the public sector.
PROGRAMME: HIGHER NATIONAL Code: ACC 416 Credit Hours: 45hours

Course: Public Sector Accounting 2 Pre-requisite: Theoretical: 1 hours/week - 33%

General Objective: 1.0: Understand bookkeeping and accounting processes in the government.
Week
Activities
231
1-2 1.1 Explain the various kinds of - Demonstrate 1. Cashbook, List various books of Ask the Computer
accounting books kept entries in the cash book, vote book, account kept in students to Financial
(cashbook, vote book, journals vote book, Journals, journals, ledger government. code into heads Regulations
ledgers etc.) in government. Ledger accounts etc. etc. State the structure of and sub heads. Vote book
1.2 Explain the uses of the various - Show coding government Ask the Ledgers etc.
books. system. - Enumerate 2. Financial accounting system. students to
1.3 Explain the ledger system for documents and Regulations. Post entries into cash
present
revenue and expenditure. information needed for book, vote book,
salary documents and
1.4 Explain the accounting structure journals and ledgers.
of government. preparation. - 3. Standard information
1.5 State the advantages of coding Demonstrate salary Publications required for
preparation on salary
system.
1.6 Explain government accounting showing necessary the subject. preparation.
processes. columns.
1.7 Explain payroll preparation. 4.
1.8 Explain the system of checking Computers/C
accounting accuracy. alculators.
General Objective: 2.0: Understand Treasury Control Accounting System.
232
3- 4 2.1 Explain the following: - Highlights the Outline Treasury Ask the Financial
(i) Self-Accounting Unit, characteristics of 1. Financial Control system of students to Regulations
(ii) Sub-self Accounting Unit and Self-Accounting, Sub- Regulations. accounting. prepare bank Calculators
(iii) Non-self Accounting Unit. Self State the procedures reconciliation
2.2 Describe Treasury Control Accounting and for the preparation of statement and
2. Standard transcripts, bank Computer
NonSystem of Accounting. Self Accounting Publications transcripts. Spreadsheets
2.3 Explain the relationship between Units. reconciliation
on statement
the - Outline the divisions and the subject. and Federation
Sub-Treasury and Treasury functions of Account.
Headquarters. the Treasury. Sketch the divisions
3.
2.4 Identify the different sections of - Demonstrate and outline the
Computers/C
Transcript the treasury and their functions. functions of the
alculators.
preparation Treasury.
2.5 Explain preparation of with necessary columns.
Departmental Vote and - Show format and
Expenditure Allocation Book example of Bank
(DVEA). Reconciliation
2.6 Explain the procedure for the Statement.
preparation of Transcripts. - Demonstrate cash
books
2.7 Explain preparation of Petty and with main cashbook
and Revenue necessary columns. collectors’
cashbook.
2.8 Explain the procedures in the preparation of Bank
Reconciliation Statement.
2.9 Explain the preparation of Federation Account.
General Objective: 3.0: Understand preparation of Final Accounts.
233
5-8 3.1 Explain the process of collecting - With the aid of 1. Financial Prepare Final Account. Guide the Financial
all necessary data for inclusion diagram and necessary Regulations. Prepare Statutory students to Regulations
in final accounts. format, show final Financial Statements present Publications
3.2 Explain the collation of accounts of different 2. Standard for Federal, State graphically the
transcripts and preparation of levels of government. Publications on and Local format of Final
- Highlight Accounts for Computer
Trial Balance. the subject. Government.
3.3 Describe the process of preparing methods of Analyse and interpret Federal, State Spreadsheets
final account. Government financial
3.4 Explain preparation of Statutory interpretation. statement. and Local

Financial Statements: 3. government.
(a) Federal and state Computers/Ca List methods of
governments; interpreting
lculator.
(i) Consolidated Government
Revenue Fund. Financial
(ii) Development Statement
Fund. (iii)
Statement of Assets
and Liabilities.
(b) Local Government.
(i) Income and
Expenditure Account.
(ii) Statement of Assets
and Liabilities.
3.5 Explain other statements as
required by government.
3.6 Describe Annual Report of the
Accountant General.
3.7 Prepare an interpretation of
government financial statements.
General Objective: 4.0: Understand preparation and conditions for granting pension and gratuity.
234
9 4.1 Explain Pension and Gratuity. - Outline conditions 1. Standard Write on the conditions Ask the Financial
4.2 Explain current trend in pension for granting pension Publications for granting pension students to list Regulations
scheme. and gratuity. - Show on the and gratuity. the conditions Calculators
4.3 Identify conditions for granting preparation of pension subject. Prepare schedule for for granting
pension and gratuity. and pension and gratuity. pension and
gratuity with relevant Computer
4.4 Explain statutory rates and the 2. gratuity.
examples. spreadsheets
preparation of pension and Calculators. Direct the
gratuity. students to
3. prepare
Computers/Ca pension and
lculators. gratuity
schedule.
General Objective: 5.0: Understand Stores Accounting and Control.
10 5.1 Define Stores. - Show Outline the functions Illustrate Financial

5.2 Explain Allocated and classification and 1. Financial and responsibilities of graphically the Regulations
Unallocated Stores. examples of Regulations. a store keeper. classification Calculators
5.3 Describe Stores Ledger Bin government stores. - Prepare stores ledger of government
Card and other Store Forms Enumerate the and bin card. stores. Direct
functions and 2. Standard Computer
and Books in general use. the students to
responsibilities of Publications spreadsheets
5.4 State the responsibilities and prepare stores
storekeepers. on
functions of storekeepers. ledger and bin
- Show the subject.
5.5 Explain acquisition, custody card.
and control of stocks. preparation of stores
5.6 Explain requisition, issues and ledger and bin 3.
valuation of stores. card. Computers/C
5.7 Prepare Stores ledger and bin alculators.
card.
235
General Objective: 6.0: Understand Board of Survey and Board of Enquiry.
11 6.1 Define Board of Survey. State the composition Guide the Statutory
6.2 Explain types of survey. - Highlight the need for 1. Financial of Board of Survey students on Regulations
6.3 Describe composition of the Board Board of Regulations. and Board of Inquiry. how to prepare Financial
of Survey. Prepare a Board a Board of Regulations
Survey and Enquiry.
6.4 Explain procedure for the survey report. Inquiry or
2. Standard Survey report.
and preparation of Board of
Publications on Ask the Word
Surveys Report. the subject. students to processor
6.5 Define Board of Enquiry.
6.6 State the circumstances under state the
which a Board of inquiry may be 3. Statutory circumstances
set up. legislations. warranting
6.7 Describe composition of the setting up a
Board of Enquiry and the Board of
procedure for the conduct of Inquiry.
Enquiry.
6.8 Explain the preparation and
contents of the Board’s report.
6.9 Prepare a Board report.
General Objective: 7.0: Understand accounts of non-profit making organizations and parastatals.
236
12 - 13 7.1 Describe non-profit making Identify the distinction Guide the Statute
organizations e.g. government - Highlight the 1. Relevant between non-profit students to Relevant
educational institutions, nature and basis Laws governing making organisations prepare final journals, books
hospitals, charitable and of accounting for the and parastatals in accounts of etc.
regulations organizations, nonprofit making operation of non- relation to their non-profit Computers
boards, agencies etc. organization and profit making sources of revenue and making spreadsheets
7.2 Describe parastatals e.g. parastatals, revenue organizations. organisations Calculators
nature of expenditure.
government institutions, Public and expenditure. e.g. receipt and
Prepare financial
Corporations etc. payments,
7.3 Explain financial provisions in 2. Standard reports of non-profit
income and
enabling laws for the relevant - Show publications on making organisation.
expenditure,
bodies. preparation of final the subject.
balance sheet.
7.4 Identify their sources of revenue, accounts.
nature of expenditure, assets and 3. Relevant
liabilities. Journals,
7.5 Explain preparation of the Books of
following financial reports: Accounts,
(i) Receipt and Payment. Ledgers, etc.
(ii) Income and Expenditure.
(iii) The Balance Sheet. 4.
Computers/Ca
lculators.
General Objective: 8.0: Understand analysis for decision in the Public Sector.
14 - 15 8.1 Explain application of cost and - Explain pricing 1. Financial Apply project Illustrate how Financial
management accounting methods. Regulations. appraisal techniques project Regulations
principles in governments and for effective analysis of appraisal Computers/
governmental bodies for: 2. Standard cost and benefits in the techniques are calculators
- Demonstrate project
(i) budget Publications public sector. used in
analysis with Apply cost and
(ii) pricing of services-fees and on the analysing
examples.
levies. subject. management projects.
(iii) pricing and negotiating
Guide
contracts.
3.
237
accounting principles students to
in government illustrate
parastatals
(iv) reporting. Computers/Ca and public institutions how project

(v) evaluation of activities. lculators. for budget, evaluation appraisal
8.2 Explain Project Appraisal of activities, pricing of techniques are
applying: services and reporting. used in
(i) Cost Benefit Analysis. analysing
(ii) Cost Effectiveness Analysis. projects.
`
`
`
ASSESSMENT CRITERIA

30% % 30% 40%
238
PROGRAMME: HND Accountancy Code: OTM 422 Credit Hours: 4hours
Course: Business Communication II Pre-requisite: Business Theoretical: 2 hours/week - 50%

Course main Aim/Goal: This course is intended to further improve the student’s level of proficiency and competence in language use,
consolidate his understanding of the principles and practice of written communication, and mastery of skills in use of English Language in
the various professions.
239
General Objectives:
1.0 Know how to construct good sentences.
2.0 Know how to reason applying the basic principle of logic.
3.0 Know how to write different types of essay.
4.0 Appreciate literature in English (Poetry).
5.0 Understand the principles and practice of written communication.
6.0 Comprehend more difficult reading materials.
7.0 Know the procedure for writing project reports.

General Objective 1.0: Know how to construct good sentences.
1 1.1 List the different types of Explain and illustrate the Relevant Construct sentences Guide and Relevant
sentences. different types of textbooks in evaluate textbooks in
sentences. English student’s English
Grammar. performance. Grammar.
1.2 Note the parts of a sentences. Explain and illustrate the As in 1.1 Write sentences As in 1.1 As in 1.1
parts of a sentence. above. showing parts. above. above.
240
1.3 Note various tenses. Explain and illustrate As in 1.2 List the various tenses. Assess As in 1.2
tenses. above students’ above
tenses for
improvement.
1.4 Analyse types of concord. Explain concord using As in 1.3 Apply the rules of Assess As in 1.3
suitable examples.. Above concord in sentence students’
construction. sentences for
improvement.
General Objective 2.0: Know how to reason applying the basic principles of Logic.
2.1 Appreciate the concept of Explain the concept of Give examples of Assess the
logical thinking. logical thinking using logical thinking. logicality of
suitable examples. students’
statements.
Relevant
2.2 Appreciate the principles Explain the basic Apply the principles of Assess the textbooks in
of logic. principles of logic such logic to distinguish logicality of English
form, validity and facts from opinion. students’ Grammar
argument. statements
2.3 Note the premise and its role Explain the premise as a Apply the premise as a Guide the
in coming to conclusion. step towards the step toward the students in the Handouts
conclusion. conclusion. application.
2.4 Note the characteristics of Differentiate between Give examples of Guide students
inductive and deductive deductive and inductive deductive and in their
reasoning. reasoning using inductive reasoning sentences.
suitable examples. using suitable
sentences.
241
General Objective 3.0 Know how to write different types of essays.
3.1 List the different types of Explain the different Examples Analyse the Guide and
essay. types of essay showing characteristics of each correct their Handouts
the characteristics of each Handouts type of essay. defects in
type. their analysis.
3.2 List the logical orders of Explain the logical orders Model essays Write essays based on Grade Model essays
presenting different types of presentation eg. from the following – students from
of essay. Chronological, spatial, distinguished expository, distinguished
performance
general to –specific, authors. augmentative, etc. using authors.
specific-to-general,
appropriate
alternation inductive,
criteria.
deductive, etc.
General Objective 4.0: Appreciate literature in English (Poetry).
4.1 List the genres of literature. Explain the term Textbooks
literature and list the
genres of literature.
4.1 Note the terminologies of Explain the terminology Textbooks a. Analyse Guide their Handouts
poetry. of poetry eg rhyme, given poems, performance.
rhythm, enjambment, etc identify the Selected
terminologies. literature
b. Answer
essay
questions on
poetry.
242
General Objective 5.0: Understand the principles and practice of written communication.
5.1 List the principles of writing a Explain the principles of
letter. letter writing using Textbooks
suitable examples.
5.2 List the components of a business Explain the components Samples of Write following types Guide the Example of
letter. of a business letter. different types of letter: Application, students in written letters
of business appointment, writing the
correspond- appreciation, collation, business handouts
dence. query, complaint, letters.
congratulation,
enquiry, follow-up,
introduction,
invitation, order, sales,
transmittal.
243
5.3 List envelope formats. List and explain Examples Address Evaluate Example
envelope formats eg envelopes using students envelopes
common format, major different formats. production.
parts, return address,
postage and mail
instructions, notation,
address block, zip code..
5.4 List the major part of a memo Explain major part of a Handouts Write a memo Guide the Handouts
memo eg confidential indicating major parts. students and
notation, headings, Textbooks assess the
message, identification correctness of
line, enclosure notation, their
copy-distribution
production.
notation, postscript and
continuation page
heading.
General Objective 6.0: comprehend more difficult reading

materials.
244
6.1 Read passages of expository Explain the sources of relevant texts. a. Differentiate Provide Argumentative
and argumentative writing. difficulty in expository between facts and appropriate passages,
and argumentative opinion. passages. Expositing
writing/passages. passages.
b. Answer
questions on
passages read.
General Objectiv e 7.0: Know the procedure for

writing project reports.
7.1 List the characteristics of a Explain the Textbooks Group discussion Provide Materials and
project report. characteristics of a on characteristics of materials for handouts
project report, viz part, project report. group
discussion.
format, style, etc
7.2 Note the methods of Explain the methods of Textbooks
gathering data. gathering data from
primary and secondary
sources.
245
7.3 Note the procedure for Explain the procedure for Textbook (a) Select a Guide the Example of
writing a project report. writing a project report. suitable topic for students in project reports
a project report. selecting.
Handouts
(b) Write an Handouts
outline of a Assess the
project report. (c) quality of
Use reference production and
materials for provide
gathering data. (d) correction.
Use appropriate
citation and
documentation
styles.
(e) Write a project
report.
ASSESSMENT CRITERIA

% % % %
25 25 50
246
Course: Business Communication II Pre-requisite: Business Theoretical: 2 hours/week - 50%

Course main Aim/Goal: This course is intended to further improve the student’s level of proficiency and competence in language use,
consolidate his understanding of the principles and practice of written communication, and mastery of skills in use of English Language in
the various professions.
General Objectives:
1.0 Know how to construct good sentences.
2.0 Know how to reason applying the basic principle of logic.
3.0 Know how to write different types of essay.
4.0 Appreciate literature in English (Poetry).
247
5.0 Understand the principles and practice of written communication.
6.0 Comprehend more difficult reading materials.
7.0 Know the procedure for writing project reports.

General Objective 1.0: Know how to construct good sentences.
Outcomes Activities
1 1.5 List the different types of Explain and illustrate the Relevant Construct sentences Guide and Relevant
sentences. different types of textbooks in evaluate textbooks in
sentences. English student’s English
Grammar. performance. Grammar.
1.6 Note the parts of a sentences. Explain and illustrate the As in 1.1 Write sentences As in 1.1 As in 1.1
parts of a sentence. above. showing parts. above. above.
1.7 Note various tenses. Explain and illustrate As in 1.2 List the various tenses. Assess As in 1.2
tenses. above students’ above
tenses for
improvement.
1.8 Analyse types of concord. Explain concord using As in 1.3 Apply the rules of Assess As in 1.3
suitable examples.. Above concord in sentence students’
construction. sentences for
improvement.
248
General Objective 2.0: Know how to reason applying the basic principles of Logic.
2.1 Appreciate the concept of Explain the concept of Give examples of Assess the
logical thinking. logical thinking using logical thinking. logicality of
suitable examples. students’
statements.
Relevant
2.2 Appreciate the principles Explain the basic Apply the principles of Assess the textbooks in
of logic. principles of logic such logic to distinguish logicality of English
form, validity and facts from opinion. students’ Grammar
argument. statements
2.5 Note the premise and its role Explain the premise as a Apply the premise as a Guide the
in coming to conclusion. step towards the step toward the students in the Handouts
conclusion. conclusion. application.
2.6 Note the characteristics of Differentiate between Give examples of Guide students
inductive and deductive deductive and inductive deductive and in their
reasoning. reasoning using inductive reasoning sentences.
suitable examples. using suitable
sentences.
General Objective 3.0 Know how to write different types of essays.
3.3 List the different types of Explain the different Examples Analyse the Guide and
essay. types of essay showing characteristics of each correct their Handouts
the characteristics of each Handouts type of essay. defects in
type. their analysis.
249
3.4 List the logical orders of Explain the logical orders Model essays Write essays based on Grade Model essays
presenting different types of presentation eg. from the following – students from
of essay. Chronological, spatial, distinguished expository, distinguished
performance
general to –specific, authors. augmentative, etc. using authors.
specific-to-general,
appropriate
alternation inductive,
criteria.
deductive, etc.
General Objective 4.0: Appreciate literature in English (Poetry).
4.1 List the genres of literature. Explain the term Textbooks
literature and list the
genres of literature.
4.2 Note the terminologies of Explain the terminology Textbooks a. Analyse Guide their Handouts
poetry. of poetry eg rhyme, given poems, performance.
rhythm, enjambment, etc identify the Selected
terminologies. literature
b. Answer
essay
questions on
poetry.
General Objective 5.0: Understand the principles and practice of written communication.
5.5 List the principles of writing a Explain the principles of
letter. letter writing using Textbooks
suitable examples.
250
5.6 List the components of a business Explain the components Samples of Write following types Guide the Example of
letter. of a business letter. different types of letter: Application, students in written letters
of business appointment, writing the
correspond- appreciation, collation, business handouts
dence. query, complaint, letters.
congratulation,
enquiry, follow-up,
introduction,
invitation, order, sales,
transmittal.
5.7 List envelope formats. List and explain Examples Address Evaluate Example
envelope formats eg envelopes using students envelopes
common format, major different formats. production.
parts, return address,
postage and mail
instructions, notation,
address block, zip code..
251
5.8 List the major part of a memo Explain major part of a Handouts Write a memo Guide the Handouts
memo eg confidential indicating major parts. students and
notation, headings, Textbooks assess the
message, identification correctness of
line, enclosure notation, their
copy-distribution
production.
notation, postscript and
continuation page
heading.
General Objective 6.0: comprehend more difficult reading

materials.
6.2 Read passages of expository Explain the sources of relevant texts. a. Differentiate Provide Argumentative
and argumentative writing. difficulty in expository between facts and appropriate passages,
and argumentative opinion. passages. Expositing
writing/passages. passages.
b. Answer
questions on
passages read.
General Objectiv e 7.0: Know the procedure for

writing project reports.
252
7.1 List the characteristics of a Explain the Textbooks Group discussion Provide Materials and
project report. characteristics of a on characteristics of materials for handouts
project report, viz part, project report. group
discussion.
format, style, etc
7.2 Note the methods of Explain the methods of Textbooks
gathering data. gathering data from
primary and secondary
sources.
7.4 Note the procedure for Explain the procedure for Textbook (a) Select a Guide the Example of
writing a project report. writing a project report. suitable topic for students in project reports
a project report. selecting.
Handouts
(b) Write an Handouts
outline of a Assess the
project report. (c) quality of
Use reference production and
materials for provide
gathering data. (d) correction.
Use appropriate
citation and
documentation
styles.
(e) Write a project
report.
ASSESSMENT CRITERIA

% % % %
253
25 25 50

ACCOUNTANCY
Course: Advanced Financial Accounting 3 Pre-requisite: Theoretical: 2 hours/week - 50%
Goal: This course is designed to enable the students be abreast with the principles, current professional ethics, and
methods governing the preparation of financial statements for groups, companies, associated companies and specialized
organisations.
GENERAL OBJECTIVES:
254
1.0 Understand the principles of group accounts.
2.0 Understand the principles of consolidation.
3.0 Understand the treatment of part-ownership and minority interests in group accounts.
4.0 Understand the treatment of goodwill on consolidation.
5.0 Know the preparation of accounts relating to Capital Reserve arising from consolidation.
6.0 Know the treatment of Pre-Acquisition and Post-Acquisition reserves.
7.0 Understand the treatment of preference share capital.
8.0 Know the treatment of Intra-Groups Balances.
9.0 Know the treatment of Dividends in group accounts.
10.0 Know the treatment of piecemeal acquisitions.
11.0 Know the preparation of accounts for Fellow Subsidiaries.
12.0 Know the preparation of accounts for subsidiaries.
13.0 Understand the preparation of consolidated profit and loss Account.
255
14.0 Know the treatment of associated companies in consolidated Accounts.
15.0 Understand the treatment of Disposal of Subsidiaries in Consolidated Accounts.
16.0 Understand business combinations acquisition and merger account
17.0 Know the preparation of accounts for international groups and consortiums (i.e. overseas operations)
18.0 Understand Principles and Applications of Professional Ethics.
19.0 Understand Information Technology in Accounting Environment

ACCOUNTANCY
Course: : Advanced Financial Accounting 3 Pre-requisite: Theoretical: 2 hours/week - 50%
256
General Objective 1: Understand the principles of group accounts
Outcomes Activities
1 1.1 Define Group Account. - Use the Annual reports of CAAIA 1-19 Lead the Examples
1.2 Explain the meaning of some companies to 1990 Prepare Group students to Computer
‘subsidiary’ and ‘Associated illustrate the forms and SAS 1 Accounts. prepare and software
Company’. disclosure requirements Consolidate Group consolidate package.
1.3 Explain the different forms of relating to Accounts. group accounts
group accounts. group accounts. Compute goodwill manually and Spreadsheets
1.4 State the reasons for Group arising out of electronically.
Accounts. consolidation.
1.5 Outline the statutory disclosure
requirements in respect of group
Accounts.
1.6 Outline the conditions under which
exemptions from application of
Consolidated Accounts may be
granted.
General Objective: 2.0: Understand the principles of Consolidation.
1 2.1 Explain the basic purpose of Worked As above As above As above
consolidations. examples
- Work through some
257
2.2 Explain the steps involved in examples.
consolidations
(i.e. substitution of the holding
company’s net
investment in a subsidiary by the
net assets of the subsidiary).
2.3 Explain consolidation with respect
to a newly formed wholly owned
subsidiary.
2.4 Prepare consolidated balance sheet
with a newly formed wholly
owned subsidiary.
General Objective: 3.0: Understand the treatment of Part-ownership and Minority Interest.
2 3.1 Prepare consolidation balance Worked As above As above As above

sheet with respect to acquisition examples
- Illustrate by the use of
of only part of the subsidiary’s charts or tables.
share capital.
3.2 Define minority interests.
3.3 Prepare consolidated balance
sheet depicting a situation with
minority interests.
General Objective: 4.0: Understand the treatment of Goodwill on Consolidation.
2 4.1 Define the term Goodwill on Worked As above As above As above

consolidation. examples
4.2 Explain why “Goodwill” is
relevant to group accounts cost of
control.
4.3 Explain how Goodwill is presented
on the consolidated balance sheet.
258
General Objective: 5.0: Know the preparation of Accounts relating to Capital Reserves Arising from Consolidation.
2 5.1 Define Capital Reserves. - Outline the legal uses Worked As above As above As above
5.2 Explain how capital reserves is of each type of examples
presented on the consolidated reserve.
balance sheet.
General Objective: 6.0: Know the treatment of Pre-Acquisition and Post Acquisition Reserves..
2 6.1 Define Pre-Acquisition Reserves. - Outline the Worked As above As above As above
6.2 Define Post-Acquisition Reserves. different applications examples
6.3 Outline the adjustments necessary of the reserves.
in respect of pre-acquisition
reserves.
6.4 Outline the adjustments necessary
in respect of post-acquisition
reserves.
General Objective: 7.0: Understand the treatment of Preference Shares.
3 7.1 Explain why preference - Explain the difference Worked As above As above As above
shareholding does not affect between preference examples
control. shareholders
7.2 Explain that “where the purchase and ordinary
cot of preference shares is lower shareholders . -
than or higher than its nominal Outline types of
value, the difference will affect preference
Goodwill on consolidation”. shares.
7.3 Explain why outside holding of
preference shares is part of
minority interests.
259
General Objective: 8.0: Know the treatment of Intra-Group Balances.
3 8.1 Explain what is meant by - Explain clearly the Worked As above As above As above
IntraGroup balances and why it circumstances examples
is necessary to eliminate them. giving rise to intra-group
8.2 Explain the treatment of Intragroup transactions and
loans and Advances. emphasis their
8.3 Explain the adjustments accessory relevance in the
for current account balances. presentation of group
8.4 Explain the adjustments necessary accounts.
for Debenture Stock of subsidiary
held by the holding company.
8.5 Explain what is done with bank
balances where one is debit
balance and the other is an
overdraft.
8.6 Explain the treatment of bills of
exchange drawn by group
members on each other.
8.7 Explain the treatment in respect of
intra-group transfers of assets.
8.8 Explain the treatment of intragroup
sales of stock i.e. the adjustments
for unrealized profit.
General Objective: 9.0: Know the treatment of Dividends in Group Accounts.
260
4 9.1 Outline the major problems - Explain clearly the Worked As above As above As above
normally encountered with circumstances examples
dividends. giving rise to intra-group
9.2 Explain the treatment of dividends transactions and
paid out of pre-acquisition profits. emphasis their
9.3 Explain what happens where the relevance in the
subsidiary’s shares have been presentation of group
acquired Cum-Div or Ex-Div. accounts.
9.4 Explain what happens where the
holding company had anticipated
the subsidiary’s proposed
dividends.
9.5 Explain the treatment of dividend
when the subsidiary is acquired
during its accounting year.
`
General Objective: 10.0: Know the treatment of Piece Meal Acquisition.
5-6 10.1 Explain what is meant by piece Worked As above As above As above
meal acquisitions. examples
10.2 Explain the point at which eventual
control is achieved by piecemeal
acquisitions.
General Objective: 11.0: Know the Preparation of Accounts for Fellow Subsidiaries.
5-6 11.1 Define “Fellow subsidiaries”. - Mention the legal Worked As above As above As above
11.2 Prepare accounts involving provisions regarding examples
fellow subsidiaries. subsidiaries and the
inclusion or exclusion
from the group
accounts.
261
General Objective: 12.0: Know the Preparation of Accounts for Subsidiaries.
5-6 12.1 Define sub-subsidiaries. - Mention the legal Worked As above As above As above
12.2 Prepare accounts involving provisions examples
subsubsidiaries. regarding subsidiaries and
the
inclusion or exclusion
from the group
accounts.
General Objective: 13.0: Understand the preparation of Consolidated Profit and Loss Account.
5-6 13.1 Explain the object of consolidated - Use adequate Worked As above As above As above
profit and loss account. illustrated questions to examples
13.2 State the statutory requirements. emphasis the topic.
13.3 Prepare proforma consolidated profit
and loss account.
13.4 Explain the treatment of the
following:-
- Intergroup Sales.
- Depreciation arising from
intragroup transfers of fixed
assets.
- Profit or loss arising from
Intragroup sales or fixed assets.
- Intra-group interest.
- Dividends.
- Minority interests.
- Extra ordinary items.
- Retained profits.
- Auditors Remuneration. -
Director’s emoluments.
13.5 Explain the procedure for the
262
treatment of subsidiaries.
13.6 Explain the treatment of pre-and
post acquisition profits where a
subsidiary is acquired during the
accounting year.
General Objective: 14.0: Know the treatment of Associated Companies and Consolidated Accounts .
7 14.1 Define Associated Company. - Explain to the student Worked As above As above As above
how examples
14.2 Explain the meaning of Equity income
Method of Accounting. from Associated
14.3 State the disclosure Companies are requirements in
respect of treated.
Associated Companies.
14.4 Explain the treatment of the - Show the derivative of
following:- retained profit.
- Income from Associated
Companies. - Explain extra ordinary
- Taxation items.
- Extra-ordinary items.
- Retained profit.
General Objective: 15.0: Understand the treatment of Disposal of Subsidiaries and Consolidated Accounts.
263
8 15.1 Identify the types of disposal - Show the effect of Worked As above As above As above
possible. disposal on the examples
15.2 Explain the treatment of sale of presentation of
total shareholding. consolidation account.
- in holding company’s
accounts.
- In consolidated accounts.
15.3 Explain the treatment of partial
disposals with retention of
control.
- in holding company’s
accounts.
- In consolidated accounts.
15.4 Explain the treatment
of partial disposal
without retention of control.
General Objective: 16:0: Understand business Combination, Acquisition and Merger Accounting.
264
9, 10 and 16.1 Explain Acquisition Accounting - State the Worked As above As above As above
11 in contradistinction to Merger characteristics of examples
Accounting. acquisition accounting
16.2 State the characteristics of with graphical illustration.
Acquisition Accounting.
16.3 State the characteristics of Merger - Make accounting
Accounting. entries
16.4 Identify the relative advantages relating to
and disadvantages of the acquisition and
approaches. reconstruction.
16.5 Explain the criteria for selection of
methods.
16.6 Explain the accounting entries
relating to reconstruction
(internal and external) using
given scheme.
General Objective: 17:0: Know the preparation of Accounts for International Group and Consortium.
12 & 13 17.1 Define overseas operations. - Describe overseas Worked As above As above As above
17.2 Define foreign currency operations in detail. examples
operations.
17.3 Explain the need for translations. - Prepare proto-type
17.4 Identify the main problems of accounts of an
translations. International Group of
17.5 Identify possible exchange rates. companies and make
17.6 Explain the available translation analyses of the entries.
methods.
17.7 Explain the contents and
recommendations of statement
of accounting standards No.7
(SAS 7)
17.8 Explain the treatment of
exchange differences.
265
General Objective: 18:0: Understand Principles and Applications of Professional Ethics .
14 18.1 Explain the nature of ethics of - Make a detailed Worked As above As above As above
accounting profession. explanation on the examples
18.2 Explain the concepts of integrity, effect of unethical
obligation, independence and behaviour in
public expectation. practice.
18.3 Explain ethics and the social
responsibility of accountants.
18.4 Explain the consequences of
unethical behaviour on the
economy.
18.5 Outline the ethical dilemma and
their resolution.
General Objective: 19.: Understand Information Technology in Accounting Environment.
15 19.1 Explain Accounting System - Arrange visits to As above As above As above

development involving Companies with Personal
pre-packages accounting complete accounting Computers.
softwares. packages. Software
- Ensure that
Packages
19.2 Explain the application of students are able to Transparenci
information development and communicate effectively es
information system design to with
Overhead
solve accounting problems. Computers.
Projector.
19.3 Explain the different packages
used in the processing of typical
business data.
19.4 Explain Network and Electronic
Data Transfer.
`
ASSESSMENT CRITERIA
266
25% % 25% 50%

ACCOUNTANCY
Course: Audit Practice & Assurance Pre-requisite: Theoretical: 2 hours/week - 67%
Services
Goal: To give special attention to the application of auditing concepts, methodology and techniques used in audit judgment so as
to enable the student: handle and understand special audits and assurance services, and know the management of audit practice as
well as the workings of Local and International factors that affect the practice of auditing.
GENERAL OBJECTIVES:
On completion of this course, the students should be able to:
1.0 Understand the development and operation of accounting standard and audit guidelines.
2.0 Understand the process of auditing corporate distress.
3.0 Understand the process of auditing public concerns.
4.0 Understand the management of audit practice and the concept of assurance services.
267
5.0 Understand the circumstances under which an auditor may become personally liable.
6.0 Understand the roles of ethic in the provision of audit services.
7.0 Understand the process required for auditing special types of organizations.
8.0 Understand the introduction, functions and operation of an internal audit department.
9.0 Understand the process of share transfer audits.

Course: Audit Practice & Assurance Pre-requisite: Theoretical: 2 hours/week - 67%
Services

General Objective 1: Understand the development and operation of Accounting Standards and Audit Guidelines
Week
Outcomes Activities
268
1- 2 1.1 Explain accounting standards and - Explain the setting Relevant Write on the evolution Ask the SAS
auditing guidelines. process of Accounting Texts, of accounting standards students to Auditing
1.2 Trace the evolution and revolution Standards and Journals, and auditing guidelines. write on guidelines
of accounting standards and Auditing Guidelines. Standards evolution of Flipchart
auditing guidelines. and Auditing accounting
1.3 Describe the various bodies that Guidelines. standards and
regulate accounting standards and
auditing
auditing guidelines locally and
guidelines.
internationally.
1.4 Explain the various factors
militating against the
harmonization of guidelines
internationally such as lack of
legal backings, cultural
differences, etc.
1.5 Explain current exposure drafts
with specific reference to those

produced in Nigeria.
General Objective: 2.0: Understand the process of auditing corporate distress.
269
3 - 4 2.1 Differentiate between - Use practical corporate Texts and Write on the process Lead the Constitutions
receivership, receiver distresses as Journals. for auditing students to Financial
manager, bankruptcy and illustrations to the organisations on write the Regulations
liquidation. students. receivership and/ or procedure and Financial
2.2 Explain the implications of liquidation. programmes Instruments
insolvency for governance and for auditing Public sector
going concern. some distressed auditing
2.3 Explain auditors responsibility in organisations. standards
relation to shareholders
information and participants right.
2.4 State the duties and organization of Word
the board of directors and the processor
management.
2.5 Explain the various systems of
checks and balances.
General Objective: 3.0: Understand the process of auditing public concerns.
5 - 6 3.1 Explain the theory and practice of - Use the constitution, Public Write on the procedure Direct the Constitutions
government accounting. Service Relevant for the audit of public students to Financial
3.2 Explain the appointment, and Rules and Financial Texts and sector accounts. write on the Regulations
functions of the Auditor-General Regulations with procedure for Financial
Journals.
of the Federation, State and Local circulars issued from time auditing Instruments
Government. to time by government. Public sector
accounts of
3.3 State the necessity of audit auditing
ministries,
compliance with legislative and standards
Local
related authorities.
3.4 Explain the role of internal audit government
department in the public sector. and some Word
3.5 State the nature of audits in the parastatals processor
public sector. such as CBM,
3.6 Explain the value for money audit. FIRS, etc.
3.7 Explain the role of Public
270
Accounts Committee in audit
process.
3.8 Explain the role of auditors in
probe panels and investigation of
fraud in the public sector.
3.9 Explain Board of Survey and their
functions.
3.10 Explain types of reports.
General Objective: 4.0: Understand the management of Audit Practice and Assurance Services.
271
7-8 4.1 Explain types of office and facilities Write on the operations Take students Constitutions
to be maintained. - Explain the Relevant of audit practice. to Professional Financial
4.2 State what partners relationship concept of assurance Texts and Accountants Regulations
should be. management. offices and Financial
Journals.
4.3 Explain staff management direct them to Instruments
procedure. write down Public sector
4.4 Explain the process of quality - Take students to
Professional their auditing
control.
Accountants Offices. observations on standards
4.5 Describe the training required by
the audit staff. the operations
4.6 Define the underlying concept of of such offices.
- Give details on
assurance engagement. exhort is referred to as
4.7 Explain quality control practices expectation gap.
and procedures.
4.8 Explain the rules and regulations
concerning advertising and
publicity, fees tendering,
engagement letters and
consultation.
4.9 State performance and reporting
standards.
4.10 Explain expectation gap
as required of auditors.
4.11 State auditors responsibilities for
fraud
searching, detection and

prevention, omissions,
misstatements and other
irregularities.
4.12 Explain negotiation skill required
of an auditor
272
for own office and on behalf of
clients.
General Objective: 5.0: Understand the circumstances under which an Auditor may become personally
liable.
9 5.1 Explain the principles of civil - Explain civil liability and 5-6 Ask students to Wordprocessor
liability. state the various Write on how auditors write on
5.2 Explain the various circumstances leading to may be professionally auditor’s
circumstances when an auditor civil liable and how to liability and
may incur civil liability. liability criminal prevent it happening. prevention of
5.3 Explain criminal liability. State liability and liability to Analyse civil and such.
the circumstances when an third party.
criminal liabilities of
auditor may incur criminal
auditors.
liability.
5.4 Explain the auditors liability to
third parties.
5.5 Explain case laws.
General Objective: 6.0: Understand the roles of Ethics in the Provision of Audit Services.
273
10 6.1 Explain ethical standards. Understand the ethics of Written Word processor
6.2 Explain ethical code of conduct as - Use practical Relevant Text the auditing profession assignment
it affects: occurrences locally and Books and and their consequences discussing
- professional responsibility and internationally. Journals. for their work ethical issues
independence, confidentiality,
objectivity and conflict of
interest.
6.3 Explain the relationship between SAS
members concerning joint
engagements and other
assurance services.
General Objective: 7.0: Understand the process required for auditing special types of organisations.
274
11 - 12 7.1 Identify the auditing problems Write procedure for Direct students Wordprocessor
peculiar to small businesses. - Give students all the Books and auditing special types of to write on the
7.2 Describe solutions to mitigating statutory and Journals. organisations e.g. small procedures for
auditing problems peculiar to professional rules businesses, professional auditing special
small businesses. and regulations of firms etc. organisations.
7.3 Explain the type of accounts special organizations.
maintained by solicitors.
7.4 Explain the statutory and
professional requirements to be
maintained.
7.5 Identify the problems associated
with auditing solicitors accounts.
7.6 Proffer solutions to the problems
associated with solicitors
accounts.
7.7 State the problems peculiar to the
auditing of the accounts of
unincorporated bodies.
7.8 Proffer solutions to the problems
peculiar to auditing
unincorporated bodies.
7.9 Explain the processes of auditing
the accounts of unincorporated
bodies.
General Objective: 8.0: Understand the introduction, functions and operations of an Internal Audit Department.
13 - 14 8.1 Define internal audit. Write on the functions Assist Wordprocessor
8.2 Distinguish between internal audit Take the students to an Books and of internal audit students to Flipchart
and internal control system. Internal Audit Journals. department. write on the
8.3 State the functions of internal audit Department. functions of
department. internal audit
8.4 Compare and contrast internal audit dept. Take the
and statutory audit. students to an
275
8.5 Describe how an internal audit internal audit
department can be established. dept. to
8.6 Explain why internal auditor’s observe its

independence is necessary. operation and
8.7 Explain how the internal auditor’s document such
independence is maintained. observations.
8.8 Explain special areas of internal
audit such as management audit,
cost audits, detection of errors and
frauds and ensuring laid down
systems are maintained by
management.
8.9 State the matters that the internal
auditor must include in his report.
8.10 Explain the role of the internal
audit in an
internal investigations.
General Objective: 9.0: Understand the process of share transfer and audit.
276
15 9.1 Define the term share transfer. - Explain the topics Relevant Write on the process of Lead the Wordprocessor
9.2 Differentiate between share transfer and also take the Books and auditing share transfer. students to Flipchart
and share transmissions. students to Registrar of Journals. write on the
9.3 Explain the statutory requirements some companies. process of
for share transfers. auditing share
9.4 Explain how other (e.g. through the transfer.
memorandum of association etc)
could be determined.
9.5 Explain and Tests for compliance
with statutory and other
requirements for the transfer of
shares.
9.6 Explain the process of share
transfer audit.
`
ASSESSMENT CRITERIA
% % 30% 70%

ACCOUNTANCY
Course: Financial Management 2 Pre-requisite: ACC 413 Theoretical: 2 hours/week - 50%
Goal: The course is designed to enable the student acquire an in depth knowledge and understanding of the
management
processes of planning financial resources in a business enterprise.
277
GENERAL OBJECTIVES:
1.0 Understand capital market financing and risk management.

2.0 Understand corporate restructuring, merger and acquisition.
3.0 Understand international finance management.
4.0 Understand corporate strategy.
5.0 Understand the impact of information and communication technology on financial management practice.

Course: Financial Management 2 Pre-requisite: ACC 413 Theoretical: 2 hours/week - 50%
278
General Objective 1: Understand capital market financing and risk management.
Week
Outcomes Activities
1-4 1.1 Describe the following capital Describe the operations Organise Overhead
market institutions. - Describe Overhead of the capital market students into projector
(a) The stock exchange. capital market Projector. institutions – the Stock groups, lead Internet
(b) Issuing houses. operations with visual Exchange, Issuing them to visit services
(c) Security and exchange aides. Houses, Security and NSE, SEC,
commission Exchange Commission, CISB,
(d) Nit trust etc. Nit Trust etc. Stockbroking
- Visit NSE,
1.2 Explain the market for new issues SEC. CISB, Stock firms etc.
and the methods of issues. broking firms etc. Direct students
- Public issues. to write reports
- Right issues. - Direct each on the
- Private placing student to write gradable operations of
- Public issues of bonds and report. each
debentures. institution.
1.3 Explain the cost of new issues.
1.4 Explain leasing:
- Types of leases.
- Advantages and
disadvantages.
279
- Accounting and tax treatment
of lease.
- After tax analysis of
lease/buy/borrow and higher
purchase.
1.5 Explain capital market efficiency.
- Form and tests of efficiency
and
- Implication of efficiency of
money.
1.6 Explain the applicability of
market efficiency to the Nigerian
capital market and the empirical
evidence of tests on the market.
1.7 Ex plain portfolio analysis:
selection and revision techniques.
1.8 The market models – CAPM,
APM etc.
1.9 Measurement of portfolio
performance.
General Objective: 2.0: Understand corporate restructuring, merger and acquisitions.
280
5-9 2.1 Identify the need and purposes of Differentiate between Illustrate with Overhead
restructuring. - Explain the merger and acquisition. examples the projector
2.2 Explain the types of restructuring, Identify motives for process of Internet
process of Overhead
take-overs, merger and acquisition. merger and services
merger and Projector.
leverage buy-outs, distress Evaluate financial acquisition.
acquisition.
restructuring etc. performance of merger Organise
2.3 Value financial assets, business companies.
- Visit to merger students’ visit
units and entitles. Identify the effect of
2.4 Explain the features of a merger, companies etc. to merger
government regulations
estimating the economic gains and companies to
on merger and
cost of mergers. witness and
acquisition.
2.5 Identify the basic forms of write reports
acquisition. on merger
2.6 Identify the motives for merger procedures.
and acquisition.
2.7 Identify the mechanics and tactice of
a merger.
2.8 Evaluate financial performance of
merger companies including
reasons for their success and
failure.
2.9 Identify the impact and effect of
government regulations on merger
and acquisition.
General Objective: 3.0: Understand international financial management.
281
10 -13 3.1 Identify international financial List international Lead the Internet
markets and their associated risks - Explain financial markets and students to
including interest rates international financial their associated risks, visit the
determination. Overhead including interest rates
operations. various
3.2 Identify currency, futures and Projector. determination. State institutions in
options markets, future contracts, the role of the order to
currency options, commodity - Visit to following financial
CBN, understand
exchange. institutions in
Development financing and write
3.3 Determine exchange rates.
Bank etc. world trade – reports on
3.4 Identify exchange rates risk
exposure. Development Bank, their roles and
3.5 Explain hedging against currency ADB, IMF, World functions.
risk. Bank, IFC, London
3.6 Identify the role of the following Club of Creditors,
financial institutions in financing Paris Club of
international trade: - Creditors.
Development Bank
- African Development Bank
(ADB)
- IMF
- World Bank
- IFC
- London Club of Creditors
- Paris Club of Creditors
General Objective: 4.0: Understand Corporate Strategy.
282
14 4.1 Explain types and importance of strategy including Write the types and Assist students Journals
relationship - Explain corporate between corporate Overhead importance of strategy to differentiate Internet
strategy and strategies. financial strategy. Projector. including relationship between
4.2 Explain long term strategic between corporate strategic,
planning and differences between strategy and financial tactical and
strategic, tactical and operational strategy. operational
planning. Write on distinguishing
planning.
4.3 Develop a corporate plan and its features of strategic,
tactical and operationalLead students
relationship to budgeting.
planning. to develop
4.4 Explain long-term financial
Draw up a corporate corporate
planning.
plan and relate it to strategies and
budgeting. relate it to
budgeting.
General Objective: 5.0: Understand impact of Information and Communication Technology on Financial Management
Practice.
15 5.1 Explain the effect of information Express the effect of – Guide students Internet
and - Explain information (1) Overhead e-commerce, e-banking, to access: services
communication on financial technology. Projector. e-business, e-commerce e-
management egovernment – on banking e-
practice. financial management business e-
(2) government on
- e-commerce practice.
Computer – the internet and
- e-banking - e-business
PC discuss the
risk - e-government; etc.
effects on
5.2 Explain the essentials of financial
Financial Management
management
information and reports;
practice
- economic reality
- timing
- accuracy etc.
5.3 Explain the implication of
uncertainties for reports.
283
``
ASSESSMENT CRITERIA

25% % 25% 50%
284
ACCOUNTANCY
Course: Multi-Disciplinary Case Study Pre-requisite: Theoretical: 1 hours/week - 50 %
Goal: To give special attention to the nature, the process and the techniques of case analysis so as to develop the analytical skills
and ability of the student to be able to analyse, diagnose and/or solve different business and management problems.
GENERAL OBJECTIVES:
1.0 Understand the nature, the purpose and the process of case study.
2.0 Understand the principles and evaluation procedures of corporate strategies and management.
3.0 Understand project management techniques and control.
4.0 Know competition and negotiation procedures.
5.0 Know how to evaluate business plans and appraise the related strategies.
285
PROGRAMME: HIGHER NATIONAL Code: ACC 424 Credit Hours:30 hours
Course: Multi-Disciplinary Case Study Pre-requisite: Theoretical: 1 hours/week - 50 %

General Objective 1: Understand the nature, the purpose and the process of case study.
Week
Outcomes Activities
286
1-2 1.1 Define case study. - Explain to the Write the procedure for Direct students Wordprocessor
1.2 Enumerate the purposes of a Case students the fundamentals handling case study to write on the Flipchart
Study. of case study; problems. characteristics Journals
1.3 List the steps relevant to the and features of
processes of decision-making and - Explain the case study
developing acceptable solution to characteristics and relevant to
problem(s). features of Case Study decision
1.4 Explain the basic procedures in relevance to making
handling case study problem(s) processes of processes.
1.5 Explain how to identify critical decisionmaking.
issues relating to a given case.
1.6 Explain how to effect correct
- Direct students to
diagrams.
give visual
1.7 Evaluate their respective costs and description of the relevant
benefits. processes and procedures
of decision making.
General Objective: 2.0: Understand the principles and the evaluation procedure of Corporate Strategies and Management.
287
3-6 2.1 Explain the goal and objectives of organizational Identify the goal and Lead the Wordprocessor
structure. - Expose the students to (1) Provide objective of students in Flipchart
2.2 Explain the goal, objectives and the principles and organisational writing the Journals
structure of a multi-national. and practice of organizationa structure including procedure
2.3 Define Corporate Strategy. management l multi-national required for
2.4 Identify various Corporate techniques and strategies chart of companies. tackling
Strategies. and its any company. management
2.5 State and explain the effect of relevance to the problems.
modern various strategies on corporate day business (2)
management. world. Textbooks
2.6 Explain the various instruments and/or methods need and
and in - Guide the students on corporate
performance evaluation. the silent points
2.7 Make inter company performance needed in tackling (3) Journals.
evaluation. management
2.8 Make inter-industry performance
problems. evaluation. 2.9 Make analysis
and interpretation of accounts.
2.10 Analyse a given case on - Provide working corporate
strategies examples of a typical
and management performance. case study and proffer
2.11 Present valid opinions or solutions.
solutions to given management or
corporate problems. - Lead students to write and
present
cases on management,
corporate
strategies and
corporate
performance
in groups.
General Objective: 3.0: Understand project management, techniques and control.
288
7 - 11 3.1 Define project management. - Provide the students with Write the methods of Ask students to Wordprocessor
3.2 Define control. silent projects’ evaluation write on Flipchart
3.3 Explain the objectives of control. points needed in Textbooks and and management. project Journals
3.4 Explain the significance of project answering Journals. management
management. questions on project and control.
3.5 Explain the relevance and types of management Direct the
control needed in project and control, and explain in students who
management. detail are to be
3.6 State the various methods of projects its significance to divided into
evaluation. industry and investors. groups, to
3.7 Explain change in management. relate the
3.8 State the objectives of change. - Provide students with tests significance of
3.9 Explain the effects of change on to assess the students project
management in an industry. abilities. management
3.10 List the factors that necessitate and control to
change in industry and
management. investors.
General Objective: 4.0: Know competition and negotiation procedures.
12 - 13 4.1 Explain the terms: - Prepare a role State the objectives of Divide the class Wordprocessor
(i) Competitive skills (ii) play to demonstrate the terms, “competition into groups to Flipchart
Negotiation skills. competitive skills. skills” and “negotiation illustrate Journals
4.2 Explain the objectives, the nature, skills”. competitive
the - Explain the skills and their
process and the usefulness of both effects. effects.
competitive and negotiation skills
to industries.
General Objective: 5.0: Know how to evaluate business plans and appraise the related strategies.
289
14 - 15 5.1 Define Forecasting. Write on the nature, Assist the Wordprocessor
5.2 Explain the objectives and the - Direct student to types and objectives of students to Flipchart
importance of forecasting. write and present forecasting. present Journals
5.3 List the different types of solutions to various State the difference solutions to
forecasting. management between various
5.4 State forecasting procedures. problems: management, forecasting and management
5.5 Distinguish between forecasting finance, budgeting. problems such
and budget. as in
marketing strategy,
5.6 Prepare various forecastings and management,
distribution, etc.
budgets. finance,
5.7 Prepare and analyse variance marketing etc.

statements.
``
ASSESSMENT CRITERIA

50% % 50% %
290
ACCOUNTANCY
Course: Management Accounting 2 Pre-requisite: Theoretical: 2 hours/week - 50%
Goal: The course is designed to develop an analytical and critical skill in the student so as to be able, to devise indicators
of performance for management decisions making
291
GENERAL OBJECTIVES:
1.0 Understand management decisions making process.

2.0 Comprehend capital budgeting decisions.
3.0 Understand risks and uncertainty in capital budgeting.
4.0 Understand capacity decision.
5.0 Know pricing policy and Contribution Theory.
6.0 Understand Performance Evaluation Measures.
7.0 Understand Transfer Pricing.
8.0 Understand Cost Management Techniques in advanced manufacturing industries (AMI).
PROGRAMME: HIGHER NATIONAL Code: ACC 425 Credit Hours:60 hours

Course: Management Accounting 2 Pre-requisite: Theoretical: 2 hours/week - 50%
292
General Objective 1: Understand capital budgeting decisions.
Week
Outcomes Activities
1 1.1 Identify decision areas, process and 1-3 Illustrate how Overhead
structure. State the steps to be taken cost of capital projector
- Identify decisions taken at (1) Overhead
1.2 State the characteristics of in capital budgeting can be Investment
different level of management. Projector.
operational, administrative and decisions. calculated. Use appraisal
decision classes. Calculate cost of capital various software
1.3 Explain the inter relationship of decision (2) using, “weighted average” examples to packages
classes. Transparency. and capital asset pricing
illustrate the Professional
model”.
selection of accounting
Evaluate capital projects
capital projects journals
using, payback period,
using various
accounting rate of return,
appraisal
net present value, internal
techniques.
rate of return, discounted
Guide students
payback period,
to see the effect
profitability index and
of risk,
cost-benefit analysis.
uncertainty
Recognise the effect of
and taxation in
risk and uncertainty in
capital
capital budgeting.
investment
decisions.
General Objective: 2.0: Comprehend capital budgeting decisions.
293
2-4 2.1 Explain the cost of capital, - Take a
weighted average, cost of capital comprehensive example to (1) Overhead
and capital asset pricing model. illustrate how the cost of Projector.
2.2 Explain capital budgeting. capital is
2.3 State the techniques of evaluating calculated with
different classes of (2)
budgets such as Payback Period,
capital. Transparency
accounting rate of return, Net
.
Present Value Internal, rate of
return, profitability index, - Case Study.
costbenefit analysis. (3)
Management
Accounting
(Journal)
General Objective: 3.0: Understand risk and uncertainty in capital budget.
5-6 3.1 Describe the measurement of risk.
3.2 Explain the decision tree - Demonstrate (1) Overhead
approach. different techniques by
3.3 State the portfolio theory. taking appropriate Projector/Tran
3.4 Explain sensitivity analysis. examples.
sparency
3.5 Explain the effect of depreciation,
taxation and inflation in capital - Case Study.
budgeting decisions. (2) Capital
3.6 Describe the ranking of projects budgeting
in a period of capital rationing.
3.7 Explain lease or buy decisions. (Investment
Appraisal)
Package.
(3) Computer/
Printer.
General Objective: 4.0: Understand Capacity Decision.
294
7-8 4.1 Explain the following decision - Explain different Overhead 4-5 Illustrate with Overhead
areas: decision-making Projector/Tran Take decisions on examples the projector
Make an optimum production situations by choosing sparency. optimum production making of Capacity
plan in the light of an existing unique plan, make or buy, capacity decision
limiting factor, make or buy, examples. acceptance or decisions using software
rejection
accept or reject an order, closing of an order, closing marginal packages

down a segment of Division. Overhead down a segment of an costing
4.2 Explain the meaning of the Projector/Tran organisation etc. techniques.
- Explain the cost
following cost concepts for sparency. Formulate pricing Guide students
concepts by selecting
decision-making: relevant cost, policy and selection of in pricing
simple examples.
incremental or differential cost, optimum selling price. policy
opportunity cost, irrelevant cost, formulation
committees cost, discretionary and selection of
cost. optimum price.
General Objective: 5.0: Know Pricing and Contribution Theory.
9 - 10 5.1 Describe factors

influencing pricing - Impact the knowledge of Overhead
decisions. different Projector/Tra
5.2 Compute optimum selling price
pricing methods by nsparency.
using example differential
taking appropriate
calculus.
examples.
5.3 Explain the role of Target
Costing in Pricing decisions.
5.4 Explain different Cost plus - Case Study.
pricing methods.
5.5 Describe differential pricing
policies.
General Objective: 6.0: Understand performance evaluation measures.
295
11 -12 6.1 Describe cost centre, profit centre - Give greater Overhead Distinguish between Illustrate with Overhead
and Investment Centre. exposure on practical Projector/Tran cost centre, profit examples projector
6.2 Explain the merits of questions that have sparency. centre and investment measurement
divisionalisation. appeared in centre. of divisional
6.3 Compute return on Investment. professional Measure divisional performance
6.4 Explain Residual Income. examinations. profit using return on using return on
6.5 State the superiority of Residual investment and residual investment and
Income over Return on - Case Study. income. residual
Investment. income.
General Objective: 7.0: Understand Transfer Pricing.
13 - 14 7.1 Describe transfer price. - Give greater exposure on State the type of Guide students Overhead
7.2 Explain objections of transfer practical Overhead transfer pricing to be in the projector
pricing. questions that have Projector/Tran used in a divisional calculation of
7.3 Explain types of transfer prices: appeared in sparency. organisation from the different
market based transfer price, cost professional market based, cost transfer prices
based transfer price, negotiated examinations. based, negotiated and and selection of
transfer price, arbitrary transfer arbitrary transfer ideal transfer
price. - Case Study. pricing. price using life
7.4 Explain the meaning of ideal cases.
transfer price.
General Objective: 8.0: Appreciate Cost Management Techniques in advanced manufacturing Industries (AMT).
296
15 8.1 Explain Life Cycle Costing. - Explain the following (1) Identify the Expose Internet
8.2 Describe Target Costing. concepts on cost Computer/Prin terminologies used in students to services
8.3 Define Bench Marking. reduction (cost ter. modern manufacturing current events Professional
8.4 Describe activity-based management) in industries. by giving journals
management. the light of information (2) Overhead assignments to
8.5 Define Management Audits. technology. identify
8.6 Explain Just in time systems. current
Projector/Tran
8.7 Describe Business Process sparency. terminologies
Engineering. used in modern
manufacturing
industries.
`
`
`
ASSESSMENT CRITERIA

30% % 30% 40%
297
Course: Professional Pre-requisite: Theoretical: 2 hours/week - 50%
Career Development
Course main Aim/Goal: This course is designed t further expose students ot knowledge and skills necessary for professionalism and
upward mobility in their careers.
General Objectives:
1.0 Understand competencies for job success and mobility.
2.0 Understand job responsibilities of accountancy workers.
3.0 Understand the importance of further education and training.
4.0 Know the role of interpersonal relations in an organisation.
5.0 Know the importance of time management.
6.0 Know how to go about job search.
298
Course: Professional Pre-requisite: Theoretical: 2 hours/week - 50%
Career Development

General Objective 1.0: Understand competencies for job success and mobility.
1.1 Note the contribution of Explain the Textbooks Discussions on the Guide the Handouts
language skills to job contribution of Journals Job contributions of discussion.
success and mobility. communication advertisement communication to
skills to job success job success and
and mobility. mobility.
1.2 Note the importance of Explain the As in 1.1. Analyze what Assess the Handouts
computation skills to job importance of above. makes up analysis.
success and mobility. computation skills in computation skills.
job success and
mobility.
1.3 Recognize the Explain the Performance Collect performance Guide the Performance
contributions of contribution of Evaluation evaluation forms review Evaluation
productivity efficiency productivity, forms from organizations Forms.
and attention to detail to efficiency, and review to
and
299
success and mobility at attention to detail to produce better
work. job success and ones.
mobility.
1.4 Note the need for Explain the need for Case Studies Discuss case Provide case Case Studies
interpersonal skills at interpersonal skills at studies on studies and
work. work situations. interpersonal guide the
skills. discussions.
GENERAL OBJECTIVE 2:0: Understand job responsibilities of accountancy workers.

2.1 Understand what job Explain the term job Analyse the Guide the Handouts
common duties analysis
analysis is. analysis. and
responsibilities in
the accountancy
environment.
2.2 List job titles in the Explain the concept Organisation Draw up career paths for Access students Organisation
accountancy workers work for Charts, Flow
bank. of job title. Charts from bottom to charts,
corrections.
Management level. Textbooks
2.3 Understand what job Explain the term job Job Draw up Job Guide the handouts
description is. description. descriptions Description for students.
career paths in
2.2.
300
2.4 Note the need for job Explain the term job Job Draw up Job Guide Handouts
specification. specification. specification Specifications for 2.3 students.
above.
GENERAL OBJECTIVE: 3.0: Understand the importance of further education and training.
3.2 Appreciate the need for Explain the need for Handouts and Compile a list of Guide the Course
further education and continuing education to text-book course available in compilation. handbooks
training. meet with technological formal schools and
changes and training institutions.
professionalism.
3.3 Recognize other avenue for Explore opportunities for Discuss the role of Guide Resource
training. training outside out of school formal discussions Persons
educational institutions. education, and invite from offices
information resources in the
channels, on going persons. locality.
career development,
and professional
certification in
training,
GENERAL OBJECTIVE 4:0: Know the role of interpersonal relations in an organisation.
4.1 Define Communication. Explain communication

and its role in
interpersonal relation.
301
4.2 Appreciate the institutions of Explain the role of oral Posters
oral skills body language skills, body language
and appearance to and appearance in Diagrams
interpersonal relations. interpersonal relations.
Handouts
Textbooks
GENERAL OBJECTIVES 5:0: Know the importance of Time Management.
5.1 Appreciate need Explain need for Posters Draw up plan for a Guide Time table
for planning planning and day scheduling the student work.
and scheduling. scheduling Diagrams daily tasks.
Handouts
Textbooks
5.2 Appreciate need for Explain the need for Handouts Analyse their work Guide and Time-tables
analyzing work day. analyzing work day. load over three correct their
Textbooks weeks period. errors.
302
5.3 Note how to compile Explain how to use “To “To do” Prepare “To do” list Guide the “To do”
“To do” list. do” list. Forms for days, weeks and students. Forms
months.
5.4 Understand the need to Explain the need to Compile measures Assist Internet and
control interruption. control interruptions. that can control students in PCs
interruption in office compiling the
work. measures.
General Objective 6.0: Know how to go about job search.
6.1 Understand the importance Explain the place of Compile adverts for Guide Adverts,
of occupational outlook and occupational outlook office work and compilation Resource
opportunities in other and opportunities in listen to talk on job and invite person.
countries in job search. other countries in job search. resource person
Textbook on for talk
search. Internet
Human
6.2 Appreciate the need for self Explain the Resource Evaluate self. Guide the
evaluation and counselling. importance of self Management Provide a check list activities and
evaluation and of skills and abilities provide
needed for necessary
location counsellors in Handouts Internet
accountancy work. information.
job search.
6.3 Appreciate why people Explain the process of Interview people on Guide the
change jobs and how to go job change and the why they interview Interview
about it. need for it. desire/desired forms
change of job. examples
303
304
Book List for ND and HND Accountancy
Title Author Publisher ISBN
Business Accounts Cox D Osborne Books 1872962580

Active Accounting Brammer J Osborne Books 1872962378
Management & Cost Accounting Drury, Colin Thomson Learning 1844800288
Business Studies Hall D Causeway Press 1873929900
Advanced Business Fardon, Alcock et al Osborne Books 1872962041
Accounting Wood, Frank Prentice Hall 0273028375
E-business and E-commerce Chaffey, Dave Pearson Higher Education 0273683780
Business Law CIMA Butterworth-Heinemann 0750660384
Company Law for Accountants Thomas, Colin LexisNexis UK 0406003432
Economics BPP BPP Business Education 0751721298
Ltd
Strategic Accounting & Marketing CIMA Butterworth-Heinemann 1859714129
Cost Accounting – Principles & Practice Upchurch, Alan Pearson Higher Education 0273643657
Websites
www.tutor2u.net
www.accountingweb.co.uk
305
www.barclays.co.uk
www.hsbc.co.uk
www.accountancymagazine.com
www.sage.co.uk
www.nationalwestminsterbank.co.uk
www.bized.ac.uk
www.annualreportsft.com
LIST OF PARTICIPANTS
1. V.O. Fabunmi, B.A. (Econs), M.B.A (Accounting), ACTI, FCA - Accountancy Department, Federal Polytechnic,
AdoEkiti.
2. A.A. Abioye, HND Accountancy, MBA, ACTI, FCA - NASFA, Lagos.
3. J.B. Akeju, B.Sc.(Accounting) M.Sc., ACTI, ACMA, FCA - Yaba College of technology, Yaba-Lagos.
4. A.J. Nwafa, NCE, B.SC. M.Sc., AMNIM, ACA - Dept. of Accountancy, Yaba College of Tech.,
Lagos.
5. Chandrasehkaran C.V. B.com (Acct), M.Com.(Accts); Dipincs, MIMC (NU) - Dept. of Acct., Kaduna Polytechnic, Kaduna.
6. B.A. Okupe CAN MIMC CMC - Association of National Accountants of Nig. Yaba
Lagos.
7. Dr. M.A. Ayeni, M.Sc., Ph.D, CAN ACIT - Association of National Accountants of Nig.,
Yaba
Lagos.
8. I. Adebisi, HND (Acct.), MBA,ACA - Dept. of Accountancy, Federal Polytechnic, Ede.
9. Muhammad Umar Kibiya, B.Sc. (Acct), MBA, AMNIM, CAN, ACTI - Dept. of Accountancy, Kano State Poly., Kano.
306
10. Otunba S.O. Dawodu, FCA, FCTI - c/o Institute of Chartered Accts. of Nigeria Ebute-
Metta.
11. Okorie Onovo ACA - Dept. of Accountancy, Institute of Management and
Tech., Enugu.
12. Babington-Ashaye, M.T. (Mrs), FCA, FCTI - (Director-Research & Technical) Institute of Chartered
Accountants of Nigeria, Victoria Island.
13. Ajayi, Catherine (Mrs), B.Sc., MBA,FCIB,FCCA,FCA - c/o Institute of Chartered Accountant of Nigeria, Lagos.
14. Oyeyinka, B.Sc., MSC - Dept. of Computer Science, Yaba Coll. of Tech.,
Lagos.
15. Babalola, I.A., B.Sc. Accounting, MBA, ACTI - (Coordinator-Accounting & Finance
Programmes)
16. J.S. Aboi Deputy Director (PTI) - National Board For Technical Education,
Kaduna.
17. S.B. Mustapha (Mrs) - National Board For Technical Education, Kaduna.
307

Nbte Curriculum for Hnd Accountancy

Uploaded by

Copyright:

Available Formats

Nbte Curriculum for Hnd Accountancy

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Nbte Curriculum for Hnd Accountancy

Uploaded by

Copyright:

Available Formats

NATIONAL BOARD FOR TECHNICAL EDUCATION KADUNA

HIGHER NATIONAL DIPLOMA (HND)

CURRICULUM AND COURSE SPECIFICATIONS

PLOT ‘B’ BIDA ROAD, P. M. B. 2239, KADUNA - NIGERIA

Objectives of the Higher National Diploma (HND) Accountancy Programme.

The general objectives of the HND Programme are:

Goal of the HND Accountancy

The graduates of HND Accountancy should be able to:

HIGER NATIONAL DIPLOMA (HND) PROGRAMME

ACCREDITATION AND CONDITIONS FOR THE AWARD OF HND

Higher National Diploma shall be classified as follows:-

Distinction - GPA of 3.50 and above.

Notes to Teachers Teaching the Programme

PROGRAMME: Code: ACC 311 Credit Hours: 60 hours

On completion of this course the student should be able to:

1.0 Know the foundation and relevance of Accounting theory.

Theoretical Content Practical Content

Week Teacher’s Activities Resources Specific Teacher’s Resources

Lead the students to

General Objective 2: Understand the nature and purpose of accounting.

Lead the students to

General Objective 4: Understand the accounting concept of income and profit.

Lead the students

Guide the class

Guide the class

8.8 Explain the accounting relevance

Coursework Course test Practical Other (Examination/project/portfolio)

On completion of the course the students should be able to:-

1.0 Understand the organization of Cost Accounting Department.

PROGRAMME Code: ACC 312 Credit Hours: 60 hours

Theoretical Content Practical Content

2.2 Explain inventory control Charts and product. examples Transparency.

General Objective 4: Understand basic Costing Methods.

General Objective 7: Know process costing.

General Objective 8: Know Service Costing.

Coursework Course test Practical Other (Examination/project/portfolio)

On completion of this course the student should beable to:

1.0 Understand Bankruptcy Law.

PROGRAMME: Code: ACC 313 Credit Hours: 30 hours

Course:EXECUTORSHIP, Pre-requisite: Theoretical: 1 hours/week - 50%

Theoretical Content Practical Content

Week Teacher’s Activities Resources Specific Learning Teacher’s Resources

General Objective 2: Know the provisions relating to acts of Bankruptcy.

2. State Ask the students

General Objective 3: Understand Bankruptcy proceedings and discharge .

General Objective 5: Understand Trusteeship in Bankruptcy.

Coursework Course test Practical Other (Examination/project/portfolio)

PROGRAMME: Code: ACC 315 Credit Hours: 45 hours

Semester: FIRST SEMESTER Practical: 2 hours/week -

On completion of this course the student should be able to:

1.0 Understand decision analyses.

Theoretical Content Practical Content

Week Teacher’s Activities Resources Specific Learning Teacher’s Resources

2.4 Explain O.R. stage in different

decision tree problems.

General Objective 6: Understand Inventory Control and Production Model.

General Objective 7: Know Queuing Theory.

General Objective 8: Understand Simulation.

PROGRAMME: Code: ACC 316 Credit Hours: 45 hours

On completion of this course the student should be able to: