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National Diploma Accountancy(ND)
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