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National Diploma Accountancy, ND (AC)
Mode of Study: Full-time
Timetable: Day / Evening-Weekend
Duration: 4 Semesters

Course Objectives:
The goal of the National Diploma in Accountancy programme is to produce technical manpower that can effectively perform a range of functions in the field of accountancy, insurance, banking and in financial institutions.  Graduates of the programme should be able to:

  1. Demonstrate a basic knowledge of financial operations of different types of business
  2. Assist in the collection and integration of basic financial data for use in investment decision
  3. Prepare final accounts of companies
  4. Assist in the preparation of short and long term budget plans
  5. Collect and collate relevant financial information to aid superior officers and management in making financial decisions
  6. Interpret some basic ratio, statistical and financial data
  7. Carryout preliminary survey and feasibility studies.

1ST SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 111

Principles of Accounting I

1

3

4

4

BAM 112

Business Mathematics I

1

2

3

3

BAM 113

Principles of Law

1

2

3

3

BAM 211

Principles of Management

1

2

3

3

BFN 111

Elements of Banking I

1

1

2

2

BFN 112

Principles of Economics I

2

1

3

3

BFN 116

Information Communication

1

3

4

4

GNS 111

Citizenship Education

2

-

2

2

OTM 101

Technical English I

2

2

4

4

 

TOTAL

13

13

26

26

2ND SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 121

Principles of Accounting II

1

3

4

4

BAM 122

Business Mathematics

2

1

3

3

BAM 214

Business Law

1

2

3

3

BAM 126

Introduction to Entrepreneurship

1

2

3

3

BAM 221

Principles of Management II

1

2

3

3

BNF 121

Elements of Banking II

1

1

2

2

BNF 122

Principles of Economics II

2

1

3

3

BNF 126

Information Communications

1

3

4

4

GNS 121

Citizenship Education II

2

2

4

4

OTM 202

Technical English II

2

2

4

4

 

TOTAL

14

17

31

31

3RD SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 211

Financial Accounting I

1

3

4

4

ACC 212

Business Statistics I

2

1

3

3

ACC 213

Auditing I

2

1

3

3

ACC 214

Taxation I

1

2

3

3

ACC 212

Cost Accounting I

1

3

4

4

BAM 212

Business Statistics I

2

1

3

3

BAM 216

Practice of Entrepreneurship

1

2

3

3

BAM 424

Company Law

2

1

3

3

BFN 213

Business Research Methods

2

1

3

3

 

TOTAL

12

15

27

27

 

4TH SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 221

Financial Accounting II

1

3

4

4

ACC 222

Cost Accounting II

2

2

4

4

ACC 223

Auditing II

1

2

3

3

ACC 224

Taxation II

1

2

3

3

ACC 225

Public Sector

1

1

2

2

ACC 229

Final Year Project

-

6

6

6

BAM 222

Business Statistics II

2

1

3

3

BFN 211

Business Finance

1

2

3

3

 

TOTAL

10

18

28

28

 

Higher National Diploma Accountancy, HND (AC)
Mode of Study: Full-time
Timetable: Day
Duration: 4 Semesters

Course Objectives:
The Higher National Diploma in Accountancy is designed to enable students acquire a detailed theoretical/technical knowledge and thorough understanding of financial accounting, costing and auditing procedures required of an Accountant.  This should place the graduates of the programme in the middle management positions in industry, commerce and government.  The graduates should be able to:

  1. Prepare the final accounts of all kinds of business organisations including group accounts/consolidated accounts
  2. Set and assist in setting and operating an accounting system of any business in the economy
  3. Analyse and interpret financial statements
  4. Advise clients on investment decisions in and out of the stock exchange
  5. Prepare the drafts of audit programmes
  6. lLad a stock-taking team for audit purposes
  7. Prepare budgets, fix and appraise standard costs, analyse variances for control purposes
  8. Provide information for price fixing and marketing strategies
  9. Collect, collate and analyse data for feasibility reports/project appraisal
  10. Carryout aspects of special investigations on how company financial resources have been utilized
  11. Advise on and carryout the registration/formation of new companies
  12. Employ moderate methods and equipment in carrying out simple managerial functions
  13. Interpret basic statistical data.

 

1ST SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 311

Accounting Theory and Practice

1

3

4

4

ACC 312

Advance Costing I

2

2

4

4

ACC 313

Executorships and Bankruptcy Law

1

1

2

2

ACC 315

Quantitative Techniques

1

2

3

3

ACC 316

Public Finance

1

2

3

3

BAM 317

Management Information System I

1

3

4

4

HBF 417

Managerial Economics

3

1

4

4

OTM 315

Business Communications I

2

2

4

4

 

TOTAL

12

16

28

28

2ND SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 321

Advanced Financial Accounting I

1

3

4

4

ACC 322

Advanced Costing II

2

2

4

4

ACC 324

Advanced Taxation I

1

2

3

3

ACC 326

Public Sector Accounting I

2

2

4

4

ACC 327

Management Information System II

1

1

2

2

BAM 413

Entrepreneurship Development

2

2

4

4

HBF 413

Business Research Methods

2

1

3

3

OTM 424

Professional Ethics and Social Responsibilities

13

15

28

28

 

TOTAL

13

15

28

28

3RD SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 411

Advanced Financial Accounting II

2

2

4

4

ACC 412

Auditing and Investigations

2

2

3

3

ACC 413

Financial Managements I

2

2

3

3

ACC 414

Advanced Taxation II

2

1

3

3

ACC 415

Management Accounting I

2

2

4

4

ACC 416

Public Sector Accounting II

1

2

3

3

BAM 412

Small Business Management

1

1

2

2

OTM 412

Business Communication II

2

2

4

4

 

TOTAL

14

14

27

27

4TH SEMESTER


COURSE CODE

COURSE TITLE

T

P

CU

CH

ACC 421

Advanced Financial Accounting III

2

2

4

4

ACC 422

Audit Practice and Assurance Services

2

1

3

3

ACC 423

Financial Management II

2

2

4

4

ACC 424

Multi-Disciplinary Case Study

1

1

2

2

ACC 425

Management Accounting II

2

2

4

4

ACC 428

Final Year Project

-

6

6

7

OTM 422

Professional Career Development

2

2

4

4

 

TOTAL

11

16

27

27