Research Details

  • Category : Undergraduate
  • Research Year : 4 Years
  • Location : Department of Accounting and Finance
  • Delivery Mode : Bachelor of Science in Accounting

About this Programme

The general philosophy of undergraduate training in the accounting programme is to provide the students with quality education and training that will develop the mind, impart both theoretical and practical knowledge on the individual student, develop self- confidence, help to be innovative and self-reliant in the field of accounting.

The learning objectives and outcomes are designed to provide students with capacity for critical thinking, technical knowledge, communication, teamwork, ethics and social responsibility, entrepreneurial skills, and use of technology.

The product of this programme should be able to design accounting systems to suit changing accounting requirements e.g. International Financial Reporting Standards (IFRS) and IPSAS of organizations and be professionally qualified to practice the profession.

The major objectives of a Bachelor’s degree programme in Accounting are to:

  • To produce high level accounting personnel that can contribute to the development of accounting practice through researches and publications.
  • Provide basic knowledge and skills needed for the understanding and analysis of problems relating to accounting in the management of industrial, commercial, public and other human organizations;
  • Equip students with knowledge and skills of decision making; especially the analytical skills needed for recognizing, defining and solving problems;
  • Develop in students, leadership and interpersonal relations skills in accounting/management.
  • Provide training aimed at improving and upgrading the existing and potential manpower needed for national development.

On successful completion of this programme, the student will be able to:

  • Explain basic concepts and techniques of core accounting subject matter, including financial accounting and reporting, managerial accounting, auditing, taxation, and accounting information
  • Prepare and evaluate financial statements in line with the provisions of IFRS and IPSAS and statements issued by the Financial Reporting Council of Nigeria.
  • Analyse management control systems, prepare budgets, and provide decision support for cost management and other managerial
  • Analyse accounting processes, evaluate risk, and recommend appropriate internal controls for accounting
  • Use accounting software to input and analyse data, improve efficiency and support management decision
  • Prepare basic tax returns, analyse and communicate the effects of basic tax rules on individuals, partnerships and corporate
  • Perform basic analyses of financial systems and statements, and write a report on the performance, financial condition, and management
  • Demonstrate skills and abilities relevant to the accounting profession, including effective written and oral communication and working effectively in
  • Identify ethical dilemmas in accounting practice and develop appropriate courses of action that consider the well-being and needs of the community and society beyond the boundaries of the professional
  • Engage in academic and professional development activities and become more aware of opportunities in the accounting
  • Leverage entrepreneurial and technological skills and experiences for career success.

Unified Tertiary Matriculation Examination (UTME) Entry Mode

  • In addition to the University general admission requirements, candidates for admission into the four year B.Sc. Accountancy Degree Programme through UTME should possess the Senior Secondary School Certificate (SSCE) or the General Certificate of Education (GCE) Ordinary level or an equivalent qualification with credit level passes in at least  five subjects which must include English Language, Mathematics, Economics and any one of the following – Book keeping & Accounts, Commerce, or Government obtained at not more than two sittings.
  • In addition, an acceptable pass in the Unified Tertiary Matriculation Examination (UTME), with relevant subject combination is required for Admission into 100 Level.

Direct Entry Mode

  • Applicants seeking admission by direct entry should possess five credit passes in the SSCE or GCE or equivalent examination, at least two of which shall be at the Advanced level or four credit passes at least three of which shall be at the Advanced level provided that subjects are not counted at both levels of the examination. Credit passes at the Ordinary Level must include English Language, Mathematics and Economics.
  • OND in relevant discipline with at least upper credit grade in addition to the five credit passes as in UTME entry described above.
  • HND in relevant discipline with at least lower credit in addition to five credit passes as in UTME entry described above above.
  • NCE in relevant discipline with merit level pass in addition to five credit passes as in as in UTME entry described above.
  • Final Certificate of relevant Professional Bodies in addition to five credit passes including English Language, Mathematics and Economics.

Inter University Transfer

  • Transfer students from other universities with related and relevant courses with a GPA of 2.5 on a 5-point scale. Such students must have O’ Level credit passes in English and Mathematics.
  • Transfer students from relevant courses in NUM must possess credit passes in Mathematics and English and must have completed at least one academic year in their previous course with average grades C.
Curriculum Structure
Year 1 Semester 1
Course Code Course Title Unit Status LH PH
ACC 111 Introduction to Accounting & Financial Reporting I 3 C 30 30
ACC 112 Element of Government 2 R 30 0
ACC 114 Business Mathematics I 2 R 30 0
AMS 103 Introduction to Computers 2 R 15 30
BUA 101 Introduction to Business I 3 C 45 0
ECO 111 Introduction to Economics I 3 C 45 0
GST 111 Communication in English I 2 C 30 0
GST 112 Logic, Philosophy and Human Existence 2 R 30 0
GST 113 Nigerian Peoples and Culture 2 R 30 0
Subtotal 21 285 60
Year 1 Semester 2
Course Code Course Title Unit Status LH PH
ACC 121 Introduction to Accounting & Financial Reporting II 3 C 30 30
ACC 124 Business Mathematics II 2 R 30 0
ACC 125 Corporate Governance & Accounting Ethics 2 C 30 0
BUA 102 Introduction to Business II 3 C 45 0
ECO 121 Introduction to Economics II 3 C 45 0
GST 104 History and Philosophy of Science 2 C 30 0
GST 121 Use of Library, Study Skills and ICT 2 C 30 0
GST 122 Communication in English II 2 C 30 0
GST 123 Communication in French 2 E 30 0
GST 125 Contemporary Health Issues 2 E 30 0
Subtotal 23 330 30
Year 2 Semester 1
Course Code Course Title Unit Status LH PH
ACC 211 Financial Accounting & Reporting I 3 C 30 30
ACC 213 Corporate Finance 3 C 45 0
ACC 214 Accounting Laboratory & Accounting Application Software 3 C 15 30
ACC 215 Cost and Management Accounting 3 C 45 0
BUS 213 Statistics 3 C 45 0
ECO 201 Micro-Economic Theory 3 C 45 0
GST 211 Environment and Sustainable Development 2 C 30 0
GST 213 Introduction to Entrepreneurial Skills 3 C 30 15
Subtotal 23 285 75
Year 2 Semester 2
Course Code Course Title Unit Status LH PH
ACC 221 Financial Accounting & Reporting II 3 C 30 30
ACC 222 Public Finance 2 C 30 0
ACC 223 Auditing 3 C 30 15
ECO 202 Macro-Economic Theory 4 C 60 0
GST 222 Peace and Conflict Resolution 2 R 30 0
GST 224 Leadership Skills 2 R 30 0
Subtotal 16 210 45
Year 3 Semester 1
Course Code Course Title Unit Status LH PH
ACC 311 Intermediate Financial Accounting & Reporting I 3 C 30 30
ACC 313 Management Accounting I 2 C 30 0
ACC 314 Taxation I 3 C 30 15
ACC 316 Business/Company Law I 3 C 45 0
ACC 319 Forensic Accounting and fraud Management I 3 C 30 15
BUA 305 Financial Management 4 C 45 15
GST 311 Entrepreneurship 3 C 30 15
Subtotal 21 240 90
Year 3 Semester 2
Course Code Course Title Unit Status LH PH
ACC 321 Intermediate Financial Accounting & Reporting II 3 C 30 30
ACC 323 Management Accounting II 2 C 30 0
ACC 324 Corporate Management Information System 3 C 30 15
ACC 326 Business/Company Law II 3 C 45 0
ACC 327 Public Sector Accounting & Reporting I 3 C 45 0
ACC 329 Forensic Accounting and fraud Management II 3 C 30 15
ACC 399 Accounting SIWES 3 R 0 45
AMS 320 Research Methods 3 C 45 0
Subtotal 23 255 105
Year 4 Semester 1
Course Code Course Title Unit Status LH PH
ACC 411 Advanced financial Accounting & Reporting 3 C 45 0
ACC 413 Taxation II 3 C 30 15
ACC 414 Auditing, Assurance & Investigation 3 C 30 15
ACC 415 International Accounting I 3 C 45 0
BUA 401 Business Policy and Strategy I 3 R 45 0
BUA 407 Business Communication Skills I 3 C 45 0
BUS 411 Elements of Management 2 C 30 0
Subtotal 20 270 30
Year 4 Semester 2
Course Code Course Title Unit Status LH
ACC 412 Public Sector Accounting & Reporting II 3 C 45 0
ACC 422 Accounting Theory 3 C 45 0
ACC 423 Executorships, Bankruptcy & liquidation 3 C 45 0
ACC 425 International Accounting II 3 C 45 0
AMS 420 Research Project 6 C 15 150
BUA 401 Business Policy and Strategy II 3 R 45 0
BUA 408 Business Communication Skills II 3 C 45 0
Subtotal 24 285 150