DEPARTMENT OF ACCOUNTANCY

Department of Accountancy
Faculty of Management Sciences
Nnamdi Azikiwe University, Awka

Undergraduate Students'

INFORMATION
HANDBOOK
Based on Core Curriculum Minimum Academic
Standards (CCMAS)

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 DEPARTMENT OF ACCOUNTANCY

Copyright© Department of Accountancy, 2024

Faculty of Management Sciences,

Nnamdi Azikiwe University, P
.M.B.5025, Awka
Anambra State.

Email: [email protected]

Published by:
SCOA Heritage Nig Ltd
No. 8 Onwurah Street, Awka,
Anambra State.

All rights reserved. This book is copyright. No part of this publication may
be reproduced, stored in a retrieval system, transmitted in any form or by
any means, electronic, mechanical, electrostatic, magnetic tape,
photocopying, recording or otherwise without the written permission of the
publisher.

ISBN:

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 DEPARTMENT OF ACCOUNTANCY

TABLE OF CONTENTS

Title page i
Copyright ii
Table of Contents iii

1.1 Welcome message from the Head of Department 1

1.2 Our History 3
1.3 Vision and Mission 3
1.4 A Brief History of Nnaindi Azikiwe University 4
1.5 The University Visitor and Principal Officers 13
1.6 Members of the University Governing Council 13
1.7 Names of Past Heads of Department and Academic
Staff of the Department 14
] .8 Departmental Entry Requirement 19
1.9 Registration of Students 20
1.10 Deferment of Admission 24
1.11 Withdrawal by students from the University 24
1.12 Annual Registration of Students 26
1.13 Guidelines on Course Credit System 27
1.14 Qualification for Award of Degrees 29
1.15 Examination 30
1.16 Examination Misconduct 33
1.17 Duration of Programmes 37
1.18 Guidelines on Writing a Research Project 38

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 DEPARTMENT OF ACCOUNTANCY

Department of Accountancy
INFORMATION
HANDBOOK

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 DEPARTMENT OF ACCOUNTANCY

1.1 Welcome Address from the Head of Department

The History of Accountancy Department, Nnamdi Azikiwe University can
be traced back to 1992 after the Federal Government took over the
University with Rev Canon Prof. Benjamin C. Osisioma (now Emeritus
Professor of Accountancy) as the pioneer Head of Department.

You are welcome to the Department of Accountancy, Nnamdi Azikiwe

University, Awka. Here, we are committed to building sound and enduring
values in our workforce and students. We have always drawn on finer points
of academic rigor, we have constructed the bridge that links our philosophy
to reality by providing a robust curriculum in line with the requirement of
NUC with thorough-bred intellectuals who have enduring stake in the
sustenance of the Department and committed to her ideals with passion. We
shall continue to focus on accelerated educational reforms in a way that
makes a concrete and visible difference to reflect our vision. Over the years,
we have overcome all trepidation that throttled our hopes of arriving at our
best hours having made academic strides to galvanize all human and
educational infrastructures to face all challenges.

We are convinced of the need to produce well-balanced, and disciplined

graduates with maximum quotient of intellectual capacity, so we do not
succumb to paralysis of the will in implementing our programme. Our core
values are knowledge, integrity, trust, and excellence. These four attributes
are the ultimate test of true academia and is our obsession to inculcate them
in our students. These are the constellation of our inner inclinations and
association patterns. These we have internalized and have become criteria
for guiding our actions.

 Knowledge remains a cornerstone to all round-empowerment and

development.
 Integrity creates the foundation of trust which is essential to transparent
and informed reportage. Integrity is the elevation of conviction above
convenience, the elevation of conscience above consequence and the
elevation of principles above pleasures.

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 Trust ensures credible solutions to accounting issues and matters and

enthrones total quality management.
 Excellence has come to dwell with us as a habit and not just an act, by
the force of our convictions. Our audacious vision and mission
statements are the touchstones of our character. They speak volumes
about our priorities and goals which cannot be compromised.

Of a truth, we have been pampered by God; we have always drawn from

the robust account of His mercies and faithfulness. We have never been
bankrupt of His help rather we have had a blanketed influence of His
presence. May this influence be extended to you throughout your academic
pursuit here.

Once again, you are welcome on board to hard work which does not kill but
refines. You are welcome on board to the Department of Accountancy,
Centre of Excellence and Cradle of Erudition.

Dr. Nestor N.
Amahalu
Associate Professor Rev Canon Prof Ben
Dr. Rachael O.
Head of Department C. Osisioma
Iliemana-Ifeanyi
Departmental (Emeritus Professor of
Undergraduate Staff Accountancy)
Adviser Founding father and
Doyen of Accountancy

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 DEPARTMENT OF ACCOUNTANCY

1.2 Our History

Prof Benjamin C. Osisioma leading other prominent scholars in 1992

pioneered the formation of the Department of Accountancy which has
absolute commitment to the course of building sound and enduring values
in our workforce and studentship. This obviously is drawn from finer points
of academic rigor with a robust curriculum which ensures our practical
relevance in the quality of learning. These are anchored on thorough bred
intellectuals who have passion in the sustenance of the department and
continuous focus on accelerated educational reform in a manner that makes
concrete and visible difference in pursuit of the vision of the department.
Over the years, we have overcome all trepidation that throttle our hopes at
arriving at our best hours and make academic strides to galvanize all human
and educational infrastructures to face challenges. We are convinced of the
need to produce well-balanced and disciplined graduates with maximum
quotient of intellectual capacity. These, we have achieved in recognition of
our core values of Knowledge, Integrity, Trust and Excellence.

1.3 VISION
To contribute to a world-class university that offers a challenging
environment for academic accomplishments and advancement by
championing new ideas and innovation with a view to achieve academic
excellence for training of accountants for public and private sectors of the
economy.

MISSION
Our mission is to build skilled and knowledgeable professionals whose
character and conduct will stand up to the best in ethical values through:
 Extending the Frontiers of knowledge through patient and diligent
research, enlightened instruction and informed reportage.
 Maintaining the highest standard of ethical conduct and character
among staff and students.
 Pursuing balanced and well-structured curriculum development based
on the 3H brand strategy teaching the head through massive qualitative
and functional education and training, sensitizing the heart to strive

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for higher ethics, norms and values and greater productivity at

equipping the head with the right tools and other appropriate inputs to
perform at the place of work.
 Striving towards a total quality service delivery applying pro-active
and pre-emptive philosophies, policies and techniques that will satisfy
all internal and external public by offering unending satisfaction on a
continuing basis.
This we believe!!!

PHILOSOPHY AND TRAINING

The programme of the department is anchored on basic philosophy of
sharpening the mind and intellectual of individual students by imparting
theoretical and practical accounting knowledge need to function in the
business work. In this process, our students would be oriented to use
education in the solution of practical problems confronting them and the
Nigerian society. This is why there is a deliberate design to inculcate a spirit
of self-reliance in our accounting graduates with a view to making them not
just applicants but potential entrepreneurs and employers of labour.

To achieve this purpose and harness the large pool of our students across
our Diploma, B.Sc, M.Sc and Ph.D Programme and expose them
meaningfully to industrial training, exhibitions, case study experiences. It
is in the light of these, we appeal for you support to be overcome these
challenges as follows.

1.4 A Brief History of Nnamdi Azikiwe University

Nnamdi Azikiwe University came into being as an offshoot of the defunct
Anambra State University of Technology (ASUTECH). ASUTECH which
was established through Law No 7 of 30th July 1980 by the Government of
the old Anambra State operated as a multi-campus University, with
campuses in Abakiliki, Enugu, Awka and Nnewi. In 1991, following the
split of the former Anambra State into two States -Anambra and Enugu
States, the Awka and Nnewi campuses of the former Anambra State
University of Technology, were by the Anambra State Edict No 5 of
November 26, 1991 constituted into Nnamdi Azikiwe University. The Edict

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upheld Awka and Nnewi as campuses of the University. The University was
taken over by the Federal Government with effect from September 1, (1992,
by Decree No 34 of July 15, 1992). The Rt. Hon. Dr. Nnamdi Azikiwe, the
Owelle of Onitsha, after whom the University is named was in the vanguard
of the fight against colonialism in Africa and was the doyen of the
independence struggle in Nigeria. Believing in the use of education as a
veritable tool in the liberation struggle and in the enthronement of the
dignity of man. He founded the first autonomous Nigerian University. His
choice of a name for that University - the University of Nigeria- is an
eloquent testimony to his belief in and commitment to Nigerian unity.

Location of the University

The main campus of the University is located at Awka sited thirty-five
kilometers to the South-West of Awka and the second campus is at Nnewi.

Mission Statement
Nnamdi Azikiwe University is founded on the philosophy that knowledge
should be propagated and disseminated to individuals without let or
hindrance and that Teaching and, Research would be anchored on the needs
of the immediate environment and the Nigerian society generally. Rt. Hon.
Dr. Nnamdi Azikiwe, after whom the University is named, stands out
clearly in the history of University education in Nigeria and Africa in
general. In the discharge of its mission, the University shall live up to the
ideals of this renowned statesman, by making University education
pragmatic, and using it to forge unity among the various communities in
Nigeria. The mission of the University is, thus,

To use teaching, research and public service to solve

societal problems. In the process of learning, students
would be oriented to use education in the solution of
practical problems confronting them and the Nigerian
society.

It is hoped that the University's graduates will be able to use their

knowledge to lift the society off its problem in Science, e.g. technological

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backwardness, poor health delivery services, agricultural under production,

environmental degradation, misapplication and/or under utilization of
human and material resources, cultural disorientation etc. To achieve these
purposes and harness the large pool of qualified secondary school
graduands and high caliber manpower in the environment of the University,
the University will be conventional in scope and outlook, covering wide
areas of learning and research. In totality, the mission of the University is
to produce graduates who shall possess the following attributes:

 a broad spectrum of knowledge with specialization in a discipline;

 the ability to reason logically;
 dedication and self-employability;
 the ability to communicate clearly in speech and in writing with
confidence and fluency;
 numeracy and computer literacy;
 accepted moral values as honesty, humility, truthfulness, and high
ethical standards in personal and professional life;
 acceptance of obligations and responsibilities; the desire for life-long
education and creativity; self confidence and result-oriented ability;
 ability to translate knowledge into practice;

Objectives of the University

Specifically, the Decree establishing the University provides for the under
listed objects:
 to encourage the advancement of all branches of learning and to hold
out to all persons without distinction of race, creed, sex or political
conviction, an opportunity of acquiring higher and liberal education;
and
 to provide courses of instruction and other facilities for the pursuit of
learning in all its branches and to make these facilities available on
proper terms to such persons as are equipped to benefit from them; put
together, the Mission Statement and Decree No. 34 of 1992 identify the
Operational Objectives of the University.

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University Motto
The motto of the University is "Discipline, Self Reliance and Excellence"
The rationale for this motto is that discipline is a pre-requisite condition for
the achievement of any goal. Discipline embodies endurance, continuity
and determination to start afresh when previous efforts fail. It is believed
that discipline will give rise to self reliance, which entails confidence in
one's self and abilities. The amalgam of a disciplined mind with self
confidence will yield excellence.

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University Song

Hail Unizik!
Pride of our State and Our nation
Fountain of knowledge and of wisdom
Source of our hope and confidence
Where freedom through education we gain
With reverence, we honour you.

Our Unizik! Our Unizik!

Where we learn discipline,
self-reliance and excellence
Great Unizik, we do hail you.
We do hail you.

Hail Unizik!
Seat of Science and Centre for the Arts
Where knowledge in abundance flow
Your name and virtue with pride we uphold
For through this Varsity
Our intellect blossoms
With reverence, we honour you.

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Functions of the University Senate

According to the University Act, it shall be the function of the Senate
1. To organize and control the teaching by the University, the adm (where
no other enactment provides to the contrary) of students and the
discipline of and to promote research at the University
2. To make provision for:
a. The establishment, organization and control of campuses
colleges, faculties, departments, schools, institutes and other
teaching and research units of the University and the allocation
of responsibility for different branches of learning.
b. The organization and control of courses of study in the
University and of the examinations held in conjunction with
those courses, including the appointment of examiners, both
internal and external,
c. The award of degrees, and such other qualifications as may be
prescribed in connection with examinations beld.
d. The making of recommendations to the Council with respect to
the award to any person of an honorary fellowship or degree of
the tithe of professors emeritus.
e. The establishment, organization and control of halls of residence
and similar institutions at the University,
f. The supervision of the welfare of students at the University and
the regulation of their conduct.
g. The granting of fellowships, scholarships, prizes and similar
awards in so far as the awards are within the control of the
University, and
h. Determining what description of dress shall be academic dress
for the purpose of the University and regulating the use of
academic dress.
3. The Senate shall not establish any new campus, college, faculty,
department, school, institute or other teaching and research units of the
University or any hall of residence or similar institution at the University
without the approval of the Council.

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4. Subject to the University Act and Status, the Senate may make
regulations for the purpose of exercising any function conferred on it
either by the foregoing provision of section 8 of the University Act or
otherwise, or for the purpose of making provision for any other matter
for which provision by regulation is authorized or required by the
University Act or Statute.

5. Regulations shall provide that at least one of the persons appointed as

the examiners at each final or professional examination held in
conjunction with any course of study at the University, is not a teacher
at the University, but a teacher of the branch of learning to which the
course relates at some other university of high repute.

6. Subject to a right of appeal to the Council from a decision of the Senate

under the University Act, the Senate may deprive any person of any
degree, diploma, or other award of the University which has been
conferred upon him if after due enquiry is shown to have been guilty of
dishonourable or scandalous conduct in gaining admission into the
University or obtaining that award.

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Name of Pro - Chancellor

Amb. Greg O. Mbadiwe

Name of the Vice Chancellor

Prof. Bernard I. Odoh

Names of Past Pro-Chancellors:

1. Prof. O.L.V. Ekpechi 1991 - 1992
2. High Chief N.K. Ademoleku 1992 – 1993
3. Chief (Dr.) Clement Isong 1993 - 1997
4. High Chief Ita EkanemIta, JP 1997 - 1999
5. Prof. S.O. Igwe 2000 - 2004
6. Prof. Greg. Iwu, OON 2005 - 2007
7. Chief Senas Ukpanah, OFR 2009 - 2012
8. AVM Larry Koinyan (Rtd) 2013 - 2017
9. Alhaji Azeez Oladotun Bello 2018 - 2019
10. Amb. Greg O. Mbadiwe 2024 - Date

Names of Past Vice-Chancellors:

1. Prof. Festus AghagboNwako
(Pioneer Vice-Chancellor) 1991 - 1998
2. Prof. Pita Ejiofor 1998 - 2003
3. Prof. Ilochi A. Okafor (SAN) 2003 - 2008
4. Prof. Boniface, C.E. Egboka, FAS 2008 - 2014
5. Prof. Joseph E. Ahaneku 2014 - 2019
6. Prof Charles O. Esimone 2019 – 2024
7. Prof Carol Arinze-Umobi July 2024 – October 2024
8. Prof Bernard I. Odoh October 2024 - Date

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1.5 The University Visitor and Principal Officers

Visitor Bola Ahmed Tinubu (GCFR)
President, Federal Republic of
Nigeria
Pro-Chancellor Amb. Greg O. Mbadiwe
Vice-Chancellor Prof Bernard I. Odoh
Ag. Deputy Vice-Chancellor (Acad) Rev Fr. Prof. Peter C. Agbonome
Deputy Vice-Chancellor (Admin) Prof. Joseph I. Ikechebelu
Registrar Barr. Rosemary I. Nwokike
University Librarian Dr. Stella Ngozi Ifeoma Anasi
University Bursar Mr Chukwugozie Egwuatu

1.6 Members of the University Governing Council

1. Amb. Greg O. Mbadiwe Pro Chancellor and Chairman
2. Prof. Bernard I. Odoh Vice Chancellor
3. Rev Fr. Prof. Peter C. Agbonome Ag. Deputy Vice Chancellor (Acad)
4. Prof. Joseph I. Ikechebelu Deputy Vice Chancellor (Admin)

Registrar and Secretary to Council

5. Barr. Rosemary I. Nwokike

Federal Government Appointees

6. Hon. Austine Onyedebelu
7. Hon. Hafiz Oladejo
8. Engr. Amiolemen Abraham Osahon
9. Gen. Funsho Oyeneyin
Federal Ministry of Education Representative
10. Mr. Adegboye Ademola Adebola

Senate Representatives
11. Prof Pius V.C. Okoye
12. Prof Tracie C. Utoh-Ezeajugh
13. Prof Victor Igwebuike Onyiaorah
14. Rev Fr. Prof Kenneth I. E. Oraegbunam

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Congregation Representatives
15. Engr Dr. Paul Chukwulozie Okolie
16. Engr Ikechukwu Samuel Onwuemene

Convocation Representative
17. Hon. Geoffrey Ndubuisi Nwobu (FCAI)

1.7.1 Names of Past Heads of Department

From inception the Department has been headed by the following seasoned,
multi talented and resourceful persons till date:

1. Prof. B.C. Osisioma 1992-1995

2. Dr. E.I. Okoye 1995-1996
3. Mr. A.I. Molokwu 1996-1998
4. Mr. P.M. Eme 1998-2001
5. Prof. B.C. Osisioma 2001-2002
6. Mr. V.C. Igbeka 2002-2003
7. Prof. E.I. Okoye 2003-2006
8. P.V.C. Okoye 2006-2008
9. Mrs. C.M. Ekwueme 2008-2009
10. P.V.C. Okoye 2009-2014
11. Dr. Mrs. N.B. Ijeoma 2014-2015
12. Dr. P.A..Egbunike 2015-2018
13. Dr. O.C. Ogbodo 2018-2022
14. Dr C.R. John-Akamelu 2022-2024
15. Dr. N.N. Amahalu 2024-Date

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1.7.2 Teaching Staff of the Department

S/N NAME RANK

1 Dr. Amahalu, Ndubuisi Nestor Reader
2 Prof. Osisioma, Benjamin Chuka Prof. Emeritus
3 Prof. Okoye, Emmanuel Ikechukwu Professor
4 Prof. Ekwueme, Chizoba Marcella Professor
5 Prof. Ijeoma, Ngozi Blessing Professor
6 Prof. Okoye, Pius Vincent Professor
7 Prof. Okafor, Gloria Ogochukwu Professor
8 Prof. Egbunike, Patrick Amaechi Professor
9 Prof. Orji-Okafor, Tochukwu Gloria Professor
10 Prof. Udeh, Francis Nnoli Professor

11 Prof. Ezeagba, Charles Emenike Professor

12 Prof. Ogbodo, Okenwa Cyprian Professor
13 Prof. Odum Augustine Nwekemezie Professor

14 Prof. Okegbe, Okonkwo Theophilus Professor

15 Dr. Egbunike, Francis Chinedu Reader
16 Dr. Eneh, Onyinye Maria-Regina Reader
17 Dr. Oranefo Patricia Chinyere Reader
18 Dr. John-Akamelu Racheal Chitom Reader
19 Dr. Egolum Priscilla Uchenna Reader
20 Dr. Aggreh Meshack Senior Lecturer
21 Dr. Onyali Chidiebele Innocent Senior Lecturer

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22 Dr. Iliemena, Rachael Okwudili Senior Lecturer

23 Dr. Henry Kenedunium Obi Lecturer I
24 Anyafulu, Lawrence Chukwuma Lecturer I
25 Dr. Adeniyi Segun Idowu Lecturer I
26 Dr. Nwoye Ugochukwu John Lecturer I
27 Dr. Odum Chinwe Gloria Lecturer I
28 Dr. Osegbue Ifeanyi Francis Lecturer I
29 Dr. Nnubia Innocent Chukwuebuka Lecturer I
30 Dr. Agbata Amaka Elizabeth Lecturer I
31 Dr. Okonewa Onyinyechukwu Lecturer I
32 Dr. Ezejiofor Raymond Asika Lecturer I
33 Dr. Eze, Maria Nwankwoeke Lecturer I
34 Dr. Ndum, Ngozi Blessing Lecturer I

35 Dr. Umenzekwe, Peace Chioma Lecturer I

36 Dr. Uchegbu Callista Ukamaka Lecturer I
37 Dr. Okeke, Nneka Maureen Lecturer I
38 Dr. Ndubuisi, Chinedu Jonathan Lecturer I
39 Dr. Okpala Ngozi Eugenia Lecturer I
40 Dr. Ezeala George Lecturer I
41 Obada Paradise Josephine Lecturer II
42 Okoye Henry Onyebuchi Lecturer II

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43 Emeneka Ogochukwu Lecturer II

44 Dr. Okafor Kenebechukwu Lecturer II
45 Akwuobi Bridget Udekwesili Lecturer II
46 Akaegbobi Tochukwu Nkemakonam Lecturer II
47 Okeke Onyeka Nath Lecturer II
48 Ohachosim Celestine Ikem Lecturer II
49 Dr. Asogwa Chinedu Ugonma Lecturer II
50 Ezeh Augustina Akuchukwu Lecturer II
51 Offia Anthonia Chioma Lecturer II
52 Onyeogubalu Ogochukwu Nkiru Lecturer II
53 Dr. Vincent Aiyeole Aderobaki Lecturer II
54 Dr. Omaliko Emeka Leonard Lecturer II
55 Ajuonu Anulika Uche Lecturer II
56 Ezekwesili Tochukwu Peter Lecturer II
57 Orajekwe Jerry Chukwuebuka Lecturer II
58 Okafor Obumneme Obiora Lecturer II
59 Dr. Ekwunife, Ebele Noel Lecturer II
60 Ukoh, Uzoamaka Maureen Lecturer II
61 Ibobo, Kelvin Chukwuka Lecturer II
62 Obi Grace Uchechi Lecturer II
63 Ochuka Esther Chekwube Lecturer II

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64 Mmadubuobi Lucy Cecilia Lecturer II

65 Muojekwu Hilary Onyebuchi Lecturer II

66 Anaike, Chiamaka Lauretta Lecturer II
67 Anah Amaka Assistant. Lecturer
68 Ezenwafor Nonye Joy Assistant. Lecturer
69 Sunday David Assistant. Lecturer
70 Onuegbu Ebere Clementina Assistant. Lecturer
71 Igbokwe Uchenna Augustina Assistant. Lecturer
72 Nzereogu Chiamaka Esther Assistant. Lecturer
73 Aziekwe Precious Obianuju Assistant. Lecturer
74 Ugwu Hope Ifeyinwa Assistant. Lecturer
75 Ekpeh Uju Chinlo Hope Assistant. Lecturer
76 Uzochukwu-Obi Chidiebube Peace Grad. A
77 Obelogu Marysandra Ifeyinwa Grad. A

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1.8 Departmental Entry Requirements

UTME
All candidates should possess MANDATORY CREDITS in Mathematics,
English Language, Economics and two other subjects at the SSCE or NECO
or GCE (O'Level) Examinations. These subjects must also be part of the
UTME subjects attempted by the candidates.

Direct Entry Admissions

Candidates with relevant OND, NCE or their equivalent in related
disciplines or fields, may be admitted direct into the Second Year of the
Programme. Candidates with GCE (A Level) Passes or equivalent in Two
Subjects at one Sitting, one of which must be Accounting or Economics,
plus Credit Passes in Mathematics, Economics and English Language at the
Ordinary Level, may also be considered for Direct Entry Admission.

Industrial Training
Students are expected to serve an internship requirement in employment
with an organization-private or public working principally in the area of
accounting activities. The Industrial Training, which is to take place during
the long vacation - at the end of the second and third years of study must be
evidenced by a written report duly certified by the Department. Direct Entry
Students commence their industrial training after their first academic year
in the University.

Stress Areas
Middle Code Subject
0 Principles of Accounting
1 Financial and International Accounting
2 Auditing and Investigations
3 Cost Accounting
4 Management Accounting
5 Taxation Laws and Accounts
6 Government and Public Sector Accounting
7 Management Information System and Data Processing
8 Special Areas in Accounting
9 Project Report

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 DEPARTMENT OF ACCOUNTANCY

Stress Areas (in line with CCMAS)

First Code = Year of study / Level
Middle Code = Subject Code common to Department
Middle Code = * Odd numbers represents first semester
* Even numbers represents second semester

1.9 Registration of Students

General
a. A candidate shall only be regarded as a bonafide student of Nnamdi
Azikiwe University from the point in time when he would have
undergone the full process of registration and matriculation
b. A full-time student of the University shall not attend to a full-time job
at the same time.
c. To maintain his student status every student shall complete the
egistration exercise at the beginning of the first semester of each
session.
d. Registration exercise for each academic session shall take place in the
first week of the first semester of that session.
e. Registration shall be done by each student personally.
f. The Registrar with the Faculty Registration and Matriculation
Committee shall be responsible for the registration exercise.
g. Statements of results shall be presented by all fresh students at
registration. However, all fresh students who qualified more than 4
(four) years earlier must present original certificates.
h. Only a bona fide student of the University shall be issued with a student
identity card.

All applicants for admission into Nnamdi Azikiwe University shall have
attained the age of 16 (sixteen) years by the first day of October of the year
of admission. The minimum age for admission into the continuing
education programme (CEP) is twenty-two (22) years.

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 DEPARTMENT OF ACCOUNTANCY

Admission into Regular Undergraduate Programme

Admission through the Unified Tertiary Matriculation Examination
(UTME)
Applicants who have sat for the Unified Tertiary Matriculation
Examination (UTME) may be admitted into the first year degree
programme if:
i. They attain the approved UTME minimum score and satisfy the
University assessment in the post UTME screening.
ii. By the first day of October of the year of admission they possess at
least one of the following qualifications.
 The Senior Secondary School Certificate (SSCE) or the General
Certificate of Education (Ordinary level) or equivalent certificate
with credit level passes in at least five subjects, including English
language obtained in not more than two (2) sittings.
 The Teachers Grade Two Certificate with credit or merit passes
in at least five subject, including English language in not more
than two (2) sittings
iii. They satisfy the Faculty/Departmental entry requirements for the;
programme of their choice as approved by Senate.

Note: October/November GCE/NECO obtained in the year of admission

shall not be accepted for registration.

Admission by Direct Entry

Applicants for admission by direct entry shall:
i. meet the requirement in the above (ii) and (iii)
ii. possess at least one of the following qualifications
 at least two subjects passed at the Advanced or Principal Level of
GCE/HSC
 passes at the credit/merit level in at least two major subject, in the
NCE
 a minimum of a lower credit pass at the ND or Nnamdi Azikiwe
University/Diploma in the relevant discipline
 a first university degree or HND or its equivalent

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 DEPARTMENT OF ACCOUNTANCY

Admission by Inter-University Transfer

i. Inter University transfer admission into Nnamdi Azikiwe
University shall not ordinarily be allowed except in exceptional
circumstances to be determined by the University Admissions
Committee.
ii. Where the Committee decides that it is necessary to admit a
candidate on inter-university transfer, such a candidate who must
be in good academic standing and has spent at least one academic
year in a recognized University, may apply for transfer to continue
with his current programme of study or transfer into a new one.
iii. Transfer shall not be allowed into the first or final year of any
programme. A candidate requesting transfer shall:must have been
duly admitted and possess valid Admission Letter from JAMB.
 meet at least One of the admission requirements in above, for
the
 year of study into which he wishes to transfer.
 satisfy Faculty/Departmental transfer requirements
 Return a completed transfer form, obtained from the Registrar
at the prescribed fee:
 Ensure that the Registrar of his current university forwards his
full transcript to NnamdiAzikiwe University, Awka
 Pay the necessary prescribed fee for verification of his
certificates and transcript;
 Successfully undergo verification of the certificate and
transcripts.
iv. All completed transfer forms shall be processed by the Dean of the
Faculty and the Head of Department to determine appropriate
course of study, waivers, year of study and the year of admission.
v. The results of (iv) above shall be presented to the Admissions
Committee of Senate for consideration and approval.
vi. If admitted the student shall:
 Earn waivers for only those relevant courses passed in his
previous University;
 Receive a formal letter of transfer/admission from the Registrar
stating the Department, the Programme into which admitted,

22
 DEPARTMENT OF ACCOUNTANCY

waivers granted, the year of study and the session the candidate
shall be registered in.
vii. All transfer shall be completed before the registration week of each
academic session.

Admission by Inter-Departmental Transfer

i. Inter-departmental transfer shall not ordinarily be allowed.
ii. No transfer shall, however, be allowed into the first or final year of
any programme.
iii. Transfer into the Faculties of Law, Medicine and Pharmaceutical
Sciences shall be allowed after one (1) academic session,
iv. Applicants for transfer into the Faculty of Law and Medicine must
have a CGPA of not less than 4.00.
v. Applicants for transfer into the Faculty of Pharmaceutical Sciences
must have a CGPA of not less than 3.50.
vi. Any student who has any course outstanding shall not be qualified
for a transfer even if his CGPA is above the required minimum,
vii. Transfer other than those described above are not permitted except
when one is asked to change department on account of poor
academic standing,
viii. Approved transfer attracts a transfer fee of One Hundred Thousand
Naira only (N 100,000.00).
ix. For staff children the transfer fee is Fifty Thousand Naira only
(N50,000.00)
x. For all transfers a candidate shall:
 Apply through the Registrar on the prescribed form enclosing
photocopies of qualifying certificate(s) and certified statements
of results for all semesters spent so far.
 Meet the admission requirements applicable to the year of study
of the programme into which he seeks transfer Satisfy the Faculty
Departmental transfer requirements
 Farn waivers for only those relevant courses passed in his former
Department

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 DEPARTMENT OF ACCOUNTANCY

 The remaining courses that did not earn waivers shall appear in
the official academic record of the student but shall not be taken
into account in determining his final CGPA
 Collect from the Admissions office, a transfer letter stating the
new programme, the approved year of study, and the course to
which waivers had been granted.
xi. All completed transfer forms shall be processed by the Faculty
Board and the Departmental Board involved in the transfer, to
determine appropriate programmes of study, waivers and year of
study.
xii. All transfer cases shall be presented to the Admissions Committee
of Senate for consideration and approval.
xiii. On approval of the transfer, the Registrar shall convey the approval
to the candidate

1.10 Deferment of Admission

i. Candidate to be considered for deferment of admission shall be only
those candidates admitted through UTME or Direct Entry.
ii. All such candidates must have completed the registration formalities
and paid the prescribed school fees for the session
iii. Application for deferment of admission shall be made to the Registrar
through the Dean of Faculty, through the Head of Department and
shall be made within the first two weeks of session.
iv. All such applications shall be presented to Senate for approval
v. Deferment shall be for a period of one academic year

1.11 Withdrawals by Students

i. Withdrawal from the Department/Faculty on Academic Grounds:
A student shall be required to withdraw from the University on
academic grounds at the end of each session if:
a. His CGPA is below 0.60
b. He has spent a maximum of six years for a full-time (four years)
or a maximum of nine years for part-time (six years) Regular and
CEP programmes respectively. And a maximum of three years
for direct entry students.

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 DEPARTMENT OF ACCOUNTANCY

Note: A student who has withdrawn from the University on academic

grounds shall apply for re-admission through UTME.

ii. Voluntary Withdrawal

a. A student of the University may withdraw voluntarily at any time
on completion of a voluntary withdrawal form on the approval of
Senate.
b. A student granted voluntary withdrawal shall retain all the grades
he made in the courses he has taken so far.
c. A student who had withdrawn voluntarily may be considered for
re- admission on application to Senate.
d. Voluntary withdrawal shall be for a period of one (1) academic
session at any one time, renewable on request for one more session
only.

iii. Withdrawal from the University on Health Grounds:

a. A student shall be allowed to withdraw from the University on
health grounds if the recommendation for such a withdrawal by a
medical officer is authenticated by the University Director of
Medical Services.
b. On production of a medical certificate of fitness authenticated by
the Director of Medical Services, such a candidate shall be
considered for re-admission only by Senate
c. A student who has withdrawn on health grounds shall retain all
the grades made in the courses he has taken before his withdrawal.

iv. Withdrawal from the University for Disciplinary Reasons:

a. The Senate shall order a student to withdraw from the University
on disciplinary grounds such as forgery, fraud, examination
misconduct, membership of secret cults etc.
b. A student required to withdraw from the University for
disciplinary reasons shall neither be issued with a transcript nor be
considered for admission into any of the University's programmes,
for any job or contract with the University.

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 DEPARTMENT OF ACCOUNTANCY

c. The particulars of such a student shall be circulated to all other

Nigerian Universities and published in Nigerian dailies.

v. Unauthorized Withdrawal from the University:

i. A student of the University who fails to register without prior
authorization from the University shall be deemed to have ceased
to be a student of the University for that session,
ii. A student who leaves the University as in (a) above for more than
two (2) or more sessions shall apply for re-admission through
UTME.

1.12 Annual Registration of Students

Instruction to all Students
The registration of students for the two semesters in a session shall take
place in the first week of the first semester of each academic year. Both full-
time and part-time students shall complete registration within the
designated period for registration.
i. Statements of results shall be presented by all fresh students at
registration. However, all fresh students whose qualification is more
than four (4) years must present original certificates. Only certificates
(and not statements of result) for examinations written more than four
years earlier shall be accepted for registration.
ii. Before uploading the list of registered courses, the student shall print
a copy of the form and take it to his academic adviser for final
approval.
iii. A registered student of the University may apply for voluntary
withdrawal from the university.
iv. All registration shall end with the second week of late registration.
Only on exceptionally strong reasons as may be determined by the
Vice-chancellor, can any student be registered after this time.
v. Upon the close of late registration, every prospective new student or
old student of the University who had not formally withdrawn from
the University or had not deferred his admission, shall be deemed to
have forfeited his offer of admission or his studentship as the case may
be for the session.

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 DEPARTMENT OF ACCOUNTANCY

1. 13 Guidelines on Course Credit System

Introduction
Nnamdi Azikiwe University operates the course credit system in all
Faculties except in Medicine.

Course Credits
Course
A Course shall be defined as a collection of topics in given subject area(s)
taught over a specific period of time, at the end of which students are
examined and on the basis of which they earn credits.

Credits/Credit Units
i. Credit units are weights assigned to each course as a measure of the
work done in that course. They are used as a measure of course
weighting and also as an indicator of student's work load.
ii. As a measure of course weighting, a credit unit is a credit number
carned by a student for satisfactorily completing the course.
iii. As an indicator of student's work load, a credit unit consist of specified
number of student-state contact hours per semester.

Semester
The academic session comprises two semesters of eighteen (18) weeks each
made up as follows:

Registration
 1 week - I week (1" semester only)
 Lectures/Revision - 14 weeks
 Examination - 2 weeks

Work load for students

i. The total work load required for any given degree shall be the same
for part time as full-time.
ii. Every full-time student shall register for not less than fifteen 15 credit
units and not more than twenty-four 24 credit units per semester

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 DEPARTMENT OF ACCOUNTANCY

except for students on field, experience/industrial attachment or as

provided in (iv) below.
iii. However, a final year student shall be allowed to register twenty eight
(28) credit units per semester provided that would enable him clear all
his outstanding courses. Otherwise he shall comply with (ii)
iv. Every part time students shall register for not less than 10 (ten) credit
units and not more than 18 (sixteen) credit units per semester.
v. Notwithstanding (ii) and (iii), a final year student, who has exceeded
the minimum number of year allowed for his programme, may register
for less than the minimum credit units allowed for a semester but not
more than the maximum.
vi. Attendance at all lectures is required, but a minimum attendance of
75% is compulsory. Attendance shall be calculated by the Department
from the students' class attendance register submitted by the course
lecturer.
vii. A student who registers without approval for more than his maximum
approved credit units for a semester shall forfeit the grade(s) made in
those course(s) listed beyond the approved credit unit as listed in the
Course Registration form provided carryover courses are counted first.
viii. Any score(s) and grade(s) obtained during the semester a student as
on SIWES Training or Teaching Practice shall be forfeited.
ix. A student who has more than ten credit units outstanding up to the
semester preceding the semester of training shall not be eligible to
participate in the SIWES until he/she has remedied his/her academic
record.

Grade Point (GP)

The mark scored in each course (continuous assessment score plus end-of.
semester examination score) has an equivalent letter grade of F to A, and
each letter grade has a corresponding numerical value of 0.00 to 5.00 called
a GRADE POINT as in table II.

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 DEPARTMENT OF ACCOUNTANCY

MARKS GRADE GRADE FINAL CLASS OF DEGREE

POINT CGPA
70-100 A 5.00 4.50-500 First Class
60-69 B 4.00 3.50-4.49 Second Class Upper
50-59 C 3.00 2.40-3.49 Second Class Lower
45-49 D 2.00 1.50-2.39 Third Class
40-44 E 1.00 1.00-1.49 No degree shall be awarded
0-39 F 0.00 0.00-0.99 any student where FCGPA
falls below 1.50.

Table II: CGPA Calculation

YEAR TQP TCU CGPA
Year 1 a1 b1 a1 / b1
Year 2 a2 b2 (a1+a2) / (b1+b2)
Year 3 a3 b3 (a1+a2+a3) / (b1+b2+b3)
Year 4 a4 b4 (a1+a2+a3+a4) / (b1+b2+b3+b4)

Year n an bn (a1+a2+a3+a4+an) / (b1+b2+b3+b4+bn)

1.14 Qualifications for Award of Degrees

a. For a candidate to qualify for an award of a degree of the Nnamdi
Azikiwe University, he must have:
i. Been deemed to be of good behaviour,
ii. Met the admission requirements for his year of admission
iii. Submitted the original certificate(s) or certified statement(s) of
result from the awarding body for all examination that qualified him
for admission into the university.
iv. Spent the minimum period required for his programme
v. Registered for, and passed all the courses stipulated for his
programme and pass all other courses duly registered. On no
condition shall any course whether a core course or elective course
be waived for any student.
vi. Scored a minimum Final Cumulative Point Average (FCGPA) as
determined by the Senate
vii. Cleared all his indebtedness to the university

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 DEPARTMENT OF ACCOUNTANCY

viii. Met all Faculty/Departmental requirements for an award of the

degree
ix. Complies with such other requirements prescribed by the senate

b. Notwithstanding (a) above

i. Only one (1) degree shall be awarded for each study period spent in
this University,
ii. The first class degree shall be awarded only if the course of study is
completed within the minimum prescribed period for that
programme except for an extension occasioned by ill health and
certified.

An aegrotat degree shall, on application (from the Head of Department

through the Dean) to Senate be awarded to a student who has not met all
the conditions in (a) above but could not write his last semester examination
due to ill health and certified by the University Director of Medical
Services.

1.15 Examination
Introduction
i. Nnamdi Azikiwe University operates the course credit system with an
examination administered at the end of each course work which is
usually at the end of each of the two semesters in an academic session.
ii. No special degree examination shall be conducted for the award of
degrees, hence each semester examination is important and every
student is required to sit an examination in each course he registered for,
at the beginning of the session.
iii. This University is first and foremost a teaching and research institution,
all other functions of the University ranking well below this function.
To any University worthy of a good name or desirous of achieving one,
a healthy, reliable and well-run examination process is a sine qua non.
iv. All examinations are centrally organized but administered by individual
faculties.
v. Any student who misses a chance to sit an examination on the published
date and time but has a valid reason like illness for missing it, shall

30
 DEPARTMENT OF ACCOUNTANCY

submit a medical certificate to the Registrar, through his Head of

Department, within five days from the date of the examination or of
discharge from the hospital, whichever is later.
vi. Only if the medical certificate is authenticated by the University
Director of Medical Services, shall the student be allowed to sit for the
examination without penalty in the next examination in that course. No
special or private examination shall be arranged for such a student.
vii. Such permission shall be given in writing by the Registrar, and copied
to the Dean of the Faculty and the Head of Department.
viii. Students who do not appear in an examination for an inexplicable or
invalid reason shall be deemed to have failed that course.
ix. Any student who fails a course shall re-register for it the next time it is
offered alongside other courses of that semester provided he does not
exceed his maximum credit load per semester, else he may drop some
new courses as may be directed by his academic adviser.

Qualification to sit Examination

Candidates for each examination are only those students;
i. Who were duly registered for the course as required by the University
registration regulations.
ii. Who have attained a minimum of 75% attendance at lectures,
iii. Whose registration numbers appear on the official examination list for
the course.

Conduct at Examinations
Candidates for examination are required to comply with the following
regulations:
i. All candidates shall arrive at the designated examination hall 30 (thirty)
minutes before the scheduled time.
ii. No candidate shall enter the hall unless asked to do so by the
invigilator.
iii. When asked, a candidate shall enter the examination hall with:
a. Current identity Card.
b. Pen(s), Pencil(s).
c. Calculator (but not smart or programmable type).

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 DEPARTMENT OF ACCOUNTANCY

d. Ruler.
e. And other material(s) (tables, graph paper, drawing sheet etc) that
may be permitted by the Chief Invigilator.
iv. If a candidate reports for an examination without his current identity
card, he shall report to the Chief Invigilator with a recent passport
photograph. The Chief Invigilator after authenticating the photograph
shall affix it on the candidate's answer booklet and complete the
Examination Misconduct Report Form for the candidate. At the end of
the examination, the script shall be forwarded to the University Senate
Examinations Committee before whom the candidate reports for
clearance within 2 (two) working days, with his current identity card.
The passport photograph shall be returned to the student and the script
released for marking. If it is discovered, however, that the person who
wrote the examination is not the owner of the identity card, it becomes
a case of impersonation.
v. No candidate shall have any other material in his possession, even a
private letter, while inside the examination hall.
vi. The invigilator shall assign seats to candidates. A candidate shall
neither choose a seat for himself nor refuse a seat assigned to him by
the invigilator.
vii. No two candidates writing the same examination shall sit next to each
other in the examination hall, unless it is impossible.
viii. Any invigilator reserves the right to inspect caps, head-ties and sun
glasses on the candidates.
ix. No candidate shall be allowed to either enter the examination hall 30
(thirty) minutes after the examination has started or leave the hall
within the first 30 (thirty) minutes of the examination.
x. No candidate shall be permitted to borrow or lend any material such as
ruler, calculator, pen, pencil, eraser etc, during an examination.
xi. Candidates are not allowed to tear any paper from either the question
papers of answer booklets for any purpose including rough work. Any
such work must be done on the answer booklet and then cancelled. No
rough work is permitted on the question paper, on the desk, palm or
anywhere else.

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 DEPARTMENT OF ACCOUNTANCY

xii. No candidate shall leave his seat during an examination unless

authorized by the invigilator.
xiii. Candidates wishing to draw the attention of the invigilators to any
particular issue shall do so by raising their hands and not by rising. xiv)
All candidates within the first 5 (five) minutes of the examination, shall
write their Registration Numbers on both the Question papers and the
Answer booklets. Nothing else, shall be written on the question paper.
xiv. No alteration or cancellation is allowed in the student's registration
number. If any mistake is made, the Chief Invigilator shall witness and
initial the correction immediately it is made.
xv. Candidate shall ensure that they enter the question numbers attempted
in the appropriate columns on the front cover of the answer scripts.
xvi. Every candidate shall sign the Students Examination Attendance
Register at the start of each examination.
xvii. On submission of the answer script after examination, each candidate
shall sign off on the Students Examination Attendance Register. For
the avoidance of doubt, every student is responsible for the proper
return of his examination script in the examination hall.
xviii. Smoking, eating or drinking is prohibited in the examination hall.

1.16 Examination Misconduct

Any departure by a student from laid down examination regulations
constitutes examination misconduct. Examination misconduct should,
therefore, be considered for students in and outside the examination hall.

Examination Misconduct Committed in the Hall

i. Every alleged case of examination misconduct arising during an
examination shall be recorded on the prescribed Examination
Misconduct Report Form filled in duplicate.
ii. The Examination Misconduct Report Form shall be completed before
the student involved is allowed to continue writing. The student's
examination time shall not be extended.
iii. An allegation of a case of examination misconduct shall not constitute
enough grounds for a student not to be allowed to complete writing the

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 DEPARTMENT OF ACCOUNTANCY

examination except where his continued presence within the

examination hall endangers peace and good order.
iv. The Chief Invigilator shall package the completed Examination
Misconduct Report Forms along with the relevant answer scripts and
any supporting materials, in a separate. envelope for the Faculty
Examination Officer.
v. The Faculty Examination Officer shall collect all cases of examination
misconduct at the end of each examination, make a record of them and
promptly submit them to the Chairman of the University Senate
Examinations Committee through the Dean of the Faculty who may
retain the duplicate copy (only) of each Examination Misconduct Report
Form.
vi. On no account shall a report on an alleged case of examination
misconduct be delayed for more than 1 (one) working day in the custody
of any forwarding officer.
vii. Only the University Senate Examinations Committee is empowered to
treat examination misconduct cases and so no other officer shall either
investigate a case or delay its forwarding process.

Examination Misconduct Detected outside the Hall

Any suspected case of examination misconduct detected outside the
examination hall shall be promptly reported in writing through the Head of
Department to the Dean of Faculty who shall forward the case to the
Chairman of the University Senate Examinations Committee within 1 (one)
working day of the receipt of the report. The Reporting Officer shall send a
copy of the report to the Faculty Examination Officer.

Penalties for Examination Misconduct by Students

Here are some misconduct with corresponding penalties as approved by
Senate. The list is not exhaustive and Senate reserves the right to amend it
from time to time.
The effective date for punishment for examination or other misconduct
shall be as decided by the Senate approval. The student retains all grades
scored prior to the date of Senate approval.

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 DEPARTMENT OF ACCOUNTANCY

A student who wishes to resume his studies after suspension must apply to
Senate for permission to do so and timeously.

S/N NATURE OF OFFENCE PENALTY

1 Impersonation Suspension for 3 years for both
students for first offenders.
2 Forged receipt(s) document Suspension for 3 years and
handover to police.
3 Collaborative copying Suspension for 1 year
4 Unauthorized materials Suspension for 2 years
5 Exchange of Answer Suspension for 2 years
booklets/ writing materials
6 Refusal to hand over Suspension for 2 years
suspected/ incriminating
material
7 Destruction of suspected Suspension for 2 years
incriminating material
8 Mutilation of or use of Fake a. Suspension for 1 year for
Reg. Number mutilation of Registration
Number,
b. Suspension for 2 years for use
of fake Registration Number.
9 Battery/assault occasioning Suspension for 3 years and should
harm or fighting an present an apology in writing.
Invigilator
10 Presentation of false Suspension for 2 years
identity card.
11 Possession of unauthorized Suspension for 2 years
materials relevant to the
exams
12 Smuggling of question Suspension for 3 years
paper out of the exam hall
13 Smuggling of answer script Suspension for 3 years
into or out of the exam hall

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 DEPARTMENT OF ACCOUNTANCY

14 Conviction in two or more The punishments shall be

misconduct offences cumulative subject to maximum of
3 years.
15 Refusal to appear before Apply the punishment for the
the panel after 3 invitations offence for which candidate failed
to appear for trial
16 A student who is found Expulsion
guilty of committing for a
second time any of the
offences that attract 3 years
suspension.
17 A student who is found Suspend Again
guilty of committing for a
second time any of the
offences that attract one
year or two years
suspension

b. Repeat the Year

Misconduct:
Failure to return an answer script
c. Award an "F"
Misconduct:
i. Talking to another student during an examination.
ii. Looking into another student's script.
iii. Unruly behavior to the invigilator or any other examination
officer.
iv. Borrowing or lending of any material in the examination
hall.
d. Warning
Misconduct:
i. Writing before the start of examination
ii. Writing after the call for stop of examination
iii. Writing things other than the registration number on the
question paper.

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 DEPARTMENT OF ACCOUNTANCY

1.17 Duration of Programmes

There shall be a maximum of six (6) years for the full-time (4-year) and
eight (8) years for the part-time (5-year) B.Sc. programmes.

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 DEPARTMENT OF ACCOUNTANCY

1.18 Guidelines on Writing Research Project:

The guidelines for undergraduate research projects are prescribed as
follows:

COVER PAGE

(TITLE OF PROJECT)
DISRUPTIVE TECHNOLOGIES AND THE ACCOUNTING
PROFESSION IN NIGERIA

BY

NAME (SURNAME FIRST)

REGISTRATION NUMBER
UDEKWE CALISTER ONYINYE
2020404001

(DEPARTMENT)
(FACULTY)
(TERTIARY INSTITUTION)
DEPARTMENT OF ACCOUNTANCY
FACULTY OF MANAGEMENT SCIENCES
NNAMDI AZIKIWE UNIVERSITY

(DATE: Month, Year of Submission/Defence)

NOVEMBER, 2024

ON THE SPINE OF THE HARD COVER, PRINT FULL NAME,

DEGREE AWARDED, YEAR

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 DEPARTMENT OF ACCOUNTANCY

TITLE PAGE

(PROJECT TITLE)
DISRUPTIVE TECHNOLOGIES AND THE ACCOUNTING
PROFESSION IN NIGERIA

BY

UDEKWE CALISTER ONYINYE

2020404001

A RESEARCH PROJECT SUBMITTED TO THE DEPARTMENT OF

ACCOUNTANCY, FACULTY OF MANAGEMENT SCIENCES,
NNAMDI AZIKIWE UNIVERSITY, AWKA, IN PARTIAL
FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF
BACHELOR OF SCIENCE (BSc) DEGREE IN ACCOUNTANCY.

NOVEMBER, 2024

39
 DEPARTMENT OF ACCOUNTANCY

DECLARATION

I hereby declare that this project has been written by me and it is a report of
my research work. It has not been presented in any previous degree. All
quotations are indicated and sources of information specifically
acknowledged by means of references.

…………………………….
FULL NAME
REGISTRATION NUMBER.

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 DEPARTMENT OF ACCOUNTANCY

CERTIFICATION

This project entitled (state title) meets the regulations governing the award
of Degree in the Department of Accountancy, Faculty of Management
Sciences, Nnamdi Azikiwe University Awka for its contribution to
knowledge and literary presentation,

……………………… …………
Name Supervisor(s) Date

………………………….. …………
Name Head of Department Date

…………………………. …………
Name Internal Examiner Date

………………………… ………….
Name Internal Examiner Date

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 DEPARTMENT OF ACCOUNTANCY

DEDICATION
A brief statement of dedication of work is required here. A line sentence is
ideal.

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 DEPARTMENT OF ACCOUNTANCY

ACKNOWLEDGMENTS

In this section, the researcher expresses gratitude to individuals,

institutions, or agencies that provided one form of assistance or the other
during the execution of the work. E.g. Financial support, review of the
manuscript and any other form of help in the conduct of the research. Four
to five paragraphs is ideal. Find the following guideline below:

1st paragraph = acknowledge your Maker.

2nd paragraph = appreciate your Research Supervisor.
3rd Paragraph = Show gratitude to the Head of Department, the Internal
Examiners, other academic Staff and Research Mentors that
made significant contributions to the work.
4th paragraph = appreciate your sponsors, parents, spouse, children, siblings
and relatives.
th
5 paragraph = appreciate your class mates/set, professional groups et
cetera.

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 DEPARTMENT OF ACCOUNTANCY

ABSTRACT

This is a summary of the project and should not be more than 400 words. It
should contain a concise account of what motivated the Researcher to
undertake the research project, the specific objective(s) of the study (2 key
ones is ideal in the abstract), research design adopted, source of data
collection used, sample size, category of respondents sampled, year range
covered, technique for data analysis, statistical software used analysis
conducted, the major findings of the study (2 that match the specific
objectives is ideal) , conclusion (based on the findings made) and the major
recommendations by the research (2 that match the 2 findings is ideal). All
abbreviations should be avoided and if used, explain at least once. No
citation is allowed in the abstract. The abstract is typed in italics, single-
spaced and as one paragraph sentence.

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 DEPARTMENT OF ACCOUNTANCY

TABLE OF CONTENTS

Content Page
Title
Declaration
Certification
Dedication
Acknowledgments
Abstract
Table of Contents
List of Tables
List of Figures
List of Appendices

CHAPTER ONE: INTRODUCTION

1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Operational Definition of Terms

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1 Conceptual Review covering the concepts of variables (all the
independent variable and dependent variable in the topic as well as
their respective proxies as used in the specific objectives) the study
2.2 Theoretical Framework or Models concerning the study
2.3 Empirical Review covering review of empirical reports on the variables
of the study
2.4 Summary of Empirical, usually in table form for ease of at-a-glance
establishment of gap(s) in the study.
2.5 Gap in the Literature, comprising concise establishment of gaps from
sections 2.3 and 2.4 respectively.

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 DEPARTMENT OF ACCOUNTANCY

CHAPTER THREE: METHODOLOGY

3.1 Research Design
3.2 Area of the Study
3.3 Population of the Study
3.4 Sample Size and Sampling Technique
3.4 Methods of Data Collection
3.5 Instrument for Data Collection (if survey study was conducted using
questionnaire, interview or content analysis)
3.6 Reliability of Instrument (if a survey study)
3.7 Validity of Instrument (if a survey study)
3.8 Operationalisation of Variables
3.9 Model Estimation or Specification (if a regression-based study)
3.10 Technique for Data Analysis and Model Qualification
3.11 Justification for choice of Data Analysis Methods
3.12 Decision Rule

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS

4.1 Data Presentation
4.1.2 Historical Background of the Case/Organization (where applicable)
4.2 Research Questions Analyses
42.1 Title for Research Question I covering related data, tests and decision
based on results.
4.2.2 Title for Research Question II covering related data, tests and
decision based on results.
4.2.3 Title for Research Question III covering related data, tests and
decision based on results.
4.3 Test of Hypotheses
4.3.1 Hypothesis I covering restatement of null and alternate hypothesis,
related data, tests and decision based on results.
4.3.2 Hypothesis II covering restatement of null and alternate hypothesis,
related data, tests and decision based on results.
4.3.3 Hypothesis III covering restatement of null and alternate hypothesis,
related data, tests and decision based on results.

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 DEPARTMENT OF ACCOUNTANCY

4.4 Discussion of Findings (harmonizing your findings within existing

body of empirical Findings in similar research area, discuss each
finding in separate paragraphs)

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATIONS
5.1 Summary of Findings
5.2 Implications of Findings
5.3 Conclusion
5.4 Recommendations
5.5 Suggestions for Further Study Reference/Bibliography (According to
APA 6 Edition or Subsequent editions)

Note:
 Recommended font type: Times New Roman
 Font Size: 12" or 13"
 Line Spacing: Double-spaced
 Paragraph: Block Paragraphing

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 DEPARTMENT OF ACCOUNTANCY

DEPARTMENT OF ACCOUNTANCY
Faculty of Management Sciences
Nnamdi Azikiwe University, (NAU) Awka, Anambra State, Nigeria
COURSE STRUCTURE FOR UNDERGRADUATE PROGRAMME

YEAR ONE (100 LEVEL) 1ST SEMESTER

S/N Course Code Course Title Units Status
1 ACC 101 Introduction to Financial Accounting 3 Core
I
2 AMS 101 Principles of Management 2 C
3 AMS 103 Introduction to Computing 2 C
4 GST111 Communication in English Language 2 C
5 MAT100A Mathematics for Social Sciences 2 Core
6 NAU-ACC 121 Introduction to Finance 2 C
7 NAU-ACC 123 Elements of Economics 2 C
8 NAU-ACC 125 Principles of Marketing 2 C
9 NAU-LAW 243 Nigeria legal System 1 C
Total 18

YEAR ONE (100 LEVEL) 2ND SEMESTER

S/N Course Code Course Title Units Status
1 ACC 102 Introduction to Financial Accounting 3 C
II
2 AMS 102 Basic Mathematics 2 C
3 AMS 104 Principles of Project Management 2 C
4 GST112 Nigerian Peoples and Culture 2 C
5 NAU-ACC 122 Business law 2 C
6 NAU-ACC 124 Business Communication 2 C
7 NAU-ACC 126 Elements of Government 2 C
8 NAU-ACC 128 Introduction to Cooperatives 2 C
9 NAU-GST 114 Basic Igbo Studies 2 C
10 NAU-GST 116 History and Philosophy of Science 2 C
Total 21

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 DEPARTMENT OF ACCOUNTANCY

YEAR TWO (200 LEVEL) 1ST SEMESTER

S/N Course Code Course Title Units Status
1 ACC 201 Financial Accounting I 3 C
2 ACC 203 Corporate Governance & Accounting 3 C
Ethics
3 ENT 211 Entrepreneurship and Innovation 2 C
4 NAU-ACC 205 Introduction to Cost Accounting 3 Core
5 NAU-ACC 211 Management Information 3 C
6 NAU-ACC 213 Analytics and Data Science in 3 C
Accounting
7 NAU-ACC 225 Business Finance 2 C
8 NAU-ACC 227 Business Statistics 2 C
Total 21

YEAR TWO (200 LEVEL) 2ND SEMESTER

S/N Course Code Course Title Units Status
1 ACC 202 Financial Accounting II 3 C
2 ACC 204 Cost Accounting 3 C
3 ACC 206 Accounting Laboratory 3 C
4 GST212 Philosophy, Logic, and Human 2 C
Existence
5 NAU-ACC 208 Theoretical Approach to Case Study 3 Core
6 NAU-ACC 226 Business Finance 2 Core

Choose any two out of three courses

1 NAU-ACC 232 Micro and Macro Economics 2 E
2 NAU-ACC 234 Production Management 2 E
3 NAU-ACC 236 Analysis for Business Decisions 2 E
Total 20

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 DEPARTMENT OF ACCOUNTANCY

YEAR THREE (300 LEVEL) 1ST SEMESTER

S/N Course Code Course Title Units Status
1 ACC 301 Financial Reporting I 3 C
2 ACC 303 Management Accounting 3 C
3 ACC 305 Taxation I 3 C
4 ACC 307 Auditing and Assurance I 3 C
5 ACC 311 Entrepreneurship in Accounting 3 C
6 NAU-ACC 311 Practical Approach to Case Study 3 Core
7 LAW 450 Bankruptcy Law 1 C
) Total 19

YEAR THREE (300 LEVEL) 2ND SEMESTER

S/N Course Code Course Title Units Status
1 ACC 302 Financial Reporting II 3 C
2 ACC 303 Management Accounting 3 C
3 ACC 306 Taxation II 3 C
4 ACC 308 Public Sector Accounting & 3 C
Reporting
5 ENT 312 Venture Creation 2 C
6 GST312 Peace and Conflict Resolution 2 C
7 NAU-ACC 322 Research Methodology 2 C
8 NAU-ACC 324 Industrial Attachment to relevant firms2 C
Total 20

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 DEPARTMENT OF ACCOUNTANCY

YEAR FOUR (400 LEVEL) 1ST SEMESTER

S/N Course Code Course Title Units Status
1 ACC 401 Advanced Financial Reporting 3 C
2 ACC 403 Auditing and Assurance II 3 C
3 ACC 405 Bankruptcy & Liquidation 3 C
4 ACC 407 Advanced Cost & Management
3 Core
Accounting
5 FIN 411 Financial Management 1 3 Core
6 NAU-ACC 421 Sustainability Accounting &
2 C
Reporting
7 NAU-ACC 423 Oil and Gas Accounting 2 C
8 NAU-ACC 425 Emerging Issues in Accounting 2 C
Total 21

YEAR FOUR (400 LEVEL) 2ND SEMESTER

S/N Course Code Course Title Units Status
1 ACC 402 Corporate Reporting 3 C
2 ACC 404 Financial Management 3 C
3 ACC 490 Project 6 C
4 NAU-ACC 408 Advanced Taxation Law and
3 Core
Account
5 NAU-ACC 422 Forensic Accounting and Fraud
3 C
Investigation
Total 18

Revised CCMAS Total Units = 18+21+21+20+19+20+21+18 = 158

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 DEPARTMENT OF ACCOUNTANCY

COURSE CONTENT

YEAR ONE (100 LEVEL)

ACC 101: Introduction to Financial Accounting I

3 Units C: LH 30; PH 15
Learning Outcomes
At the end of this course, students should be able to:
a. describe the nature and scope of accounting;
b. differentiate between bookkeeping and accounting;
c. discuss the objectives of financial accounting;
d. appreciate various branches of accounting; and methods of
recording accounting data using manual and electronic devices;
e. preparebasicaccountingrecordsfromprimarybookstoextractionoftrialb
alance
f. correct basic posting errors; and
g. prepare bank reconciliation statements.

Course Contents
1. The nature and scope of accounting.
2. Definition of bookkeeping and accounting.
3. Differences and similarities between bookkeeping and
accounting.
4. Objectives of financial accounting, financial accounting cycle,
various branches of accounting,
5. Methods of recording accounting data using manual and
electronic devices.
6. Source documents for Book-keeping and Accounting,
original/principal/prime books of entry/ledgers in accounting.
7. Principles of double- entry and accounting equation
8. The trial balance
9. Bank reconciliation statement.
10. Classification of revenue/receipts and expenditure (current &
capital).

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 DEPARTMENT OF ACCOUNTANCY

ACC102: Introduction to Financial Accounting II

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. explain the linkage between accounting and other information system;
b. define the conceptual framework for financial reporting;
c. identify the users and uses of financial statements/reports;
d. link the fundamental concepts and convention in financial
accounting to financial report preparation;
e. list the types of accounting errors and how to correct them;
f. explain suspense accounts and their uses;
g. prepare control accounts;
h. prepare accounts for not-for-profit organizations;
i. differentiate single-entry and incomplete records.
j. preparetrading,profitorlossaccountsofasoletrader,includingadjustment
s;and
k. state the roles and functions of Accounting Standards setting
bodies–Financial Reporting Council of Nigeria (FRCN) and
International Accounting Standard Board (IASB).

Course Contents
1. Accounting as information system within the organisation.
2. Limitations of financial accounting,
3. Conceptual framework for financial reporting covering objectives.
4. Elements, users and uses, qualitative characteristics of useful
accounting information. Accounting concepts and conventions.
5. Correction of errors, suspense/memorandum account,
6. Control account,
7. Characteristics of non-profit and not-for-profit organisations.
8. Preparation of accounts from incomplete record/single entries,
9. The trading, profit or loss account, and statement of financial
position of a sole trader, including adjustments.
10. Introduction to the evolution of accounting bodies and standards:
NASB, FRCN, IASC, IASB, SAS, IAS, and IFRS.

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 DEPARTMENT OF ACCOUNTANCY

AMS 101: Principles of Management

2 Units C: LH30
Learning Outcomes
At the end of this course, students should be able to:
a. demonstrate understanding of basic concepts related to management
knowledge;
b. explain the roles, skills and functions of management;
c. identify organizational problems and the processes of decisions
making;
d. describethecomplexitiesassociatedwithmanagementofhumanreso
urcesintheorganizations; and
e. apply the knowledge in handling management complexities.

Course Contents
1. Basic concepts in management.
2. Management principles.
3. Functions of the management (such as planning directing,
coordinating etc).
4. Nature and Purpose of the organizing function, department, line
and staff, staffing, etc.
5. Employee’s selection, and Staff appraisal, management
development, motivation, and leadership.
6. Controlling: The control process, control technique, recent
developments in the control function.
7. The Nigerian environment. Management problems in Nigeria.
8. Introduction to decision making.

AMS 102: Basic Mathematics

2 Units C: LH = 30
Learning Outcomes
At the end of this course, students should be able to:
a. identify the basic concepts of mathematics;
b. demonstrate preliminary understanding of mathematical
applications in the field of management;
c. perform basic computations in algebra, differential and integral

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calculus;
d. develop problem-solving skills from the mathematical ideas learnt; and
e. distinguish basic mathematics principles and its application.

Course Contents
1. Number systems. Indices, Surds and logarithms.
2. Polynomials.
3. Remainder and factor theorems.
4. Polynomial equations.
5. Rational functions. Partial fractions. Fields. Ordered fields.
Inequalities.
6. Mathematical Induction.
7. Permutations and combinations. Binomial theorem. Sequences
and series.
8. The quadratic equation and function. Relation between the roots
and the coefficients.
9. Complex numbers. Addition, Subtraction, multiplication and
division. Argand diagram.
10. De-Moivre’s theorem, n-th roots of complex numbers.
Elementary set theory. Venn diagrams and applications. De-
Morgan’s laws. Trigonometry.
11. Elementary properties of basic trigonometric functions. Addition
formulae and basic identities. Sine and cosineformulae. Half
angle formulae. Area of triangle.
12. Solution of trigonometric equations. Inverse trigonometric
functions. Functions.
13. Concept and notation. Examples. Composition, exponential and
logarithmic functions.
14. Graphs and properties. Limits and continuity. Techniques for
finding limits. The derivative. Calculation from first principles.
15. Techniques of differentiation. Chain rule. Higher order
derivatives. Extremum problems. Mean-value theorem.
16. Applications. Indeterminate forms and L’ Hospital’s rule.
Taylor’s and MaClauren’s series. Curve sketching. Integrations
as the reverse of differentiation, as area, as limit of finite sums.

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17. Definite integrals. Properties of definite integrals. Applications.

AMS 103: Introduction to Computing

2 Units C: LH30
Learning Outcomes
At the end of this course, students should be able to:
a. explainbasicconceptofcomputinganddifferentprogrammesincomputin
gscience;
b. explain hardware and software, and the functional units of computer;
c. describe information processing and its roles in society;
d. illustratehowanoperatingsystemkernel.supportstheexecutionofprogra
mmes;
e. write simple programme in a pure functional programming
language and determine the correctness of simple programmes;
and
f. practical knowledge of software application and the internet.

Course Contents
1. Historical prospective of computing- characteristics of each
programmes in computing.
2. Hardware, software, and human ware.
3. Application in business and other segments of society.
4. Information processing and its roles in society.
5. Laboratory assignment using PC’s operating system, and
severally commonly used application software, such as word
processors, spreadsheets, presentations, graphics and other
applications. Internet and online resources, browsers, and search
engines

AMS 104: Principles of Project Management

2 Units C: LH30
Learning Outcomes
At the end of this course, students should be able to:
a. define the concept and purpose of project management;
b. identify the processes and actors in project management;

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c. demonstrate a working knowledge of key project management

methods;
d. describe the tools and techniques used in project management; and
e. identify projects bottleneck and possible solutions.

Course Contents
1. Concept of project management.
2. Purpose of project management.
3. Processes of project delivery within any project management
environment. Actors.
4. The tools and techniques used in project management. Traditional
and contemporary project management methods. Projects
bottleneck and possible solutions. project life cycle

MAT 101A: Mathematics for Social Science

2 Units C: LH = 30
Objectives
The objectives of this course should be to:
a. provide students with mathematical foundations to understand statistical
methods
b. cover key mathematical principles in an applied context, using social
science examples and real data
c. understand the mathematics behind Vectors;
d. understand how establishing statistical certainty relies on Matrix and
Determinants
Course Content
1. Mathematics and Symbolic logic
2. Inductive and Deductive Systems.
3. Concepts of Sets
4. Mappings and Transformation
5. Introduction to Vectors
6. Matrix and Determinants
7. Discrete and Continuous Variables
8. The Straight line in various forms
9. The circle

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NAU-ACC 121: Introduction to Finance

2 Units, C: LH = 30
Objectives
The objectives of the course are to:
a. analyze the principles, techniques and major functions of finance in
business and organizations;
b. inculcate proficiencies in reading, writing, listening, presentation,
spreadsheet application and decision making;
c. rationalize and present solutions to problems using business knowledge
and knowledge from other academic disciplines;
d. explain the concept of time value of money; and
e. calculate simple and compound interest on funds invested.

Learning Outcomes
At the end of the course, students should be able to:
a. state at least two (2) each of the principles, techniques and major
functions of finance in business and organizations;
b. demonstrate proficiencies in reading, writing, listening, presentation,
spreadsheet application and decision making;
c. develop a sound ethical, philosophical and moral skill set necessary to
succeed in business;
d. explain the concept of time value of money; and
e. calculate simple and compound interest on funds invested.

Course contents
1. Nature and scope of finance.
2. Meaning of finance.
3. The finance functions.
4. Goals of the firm. Finance and related disciplines.
5. The role of financial managers. Finance decisions and risk return trade
off.
6. Finance in the organization structure of the firm.
7. Basic forms of business organizations.
8. Sources of business finance.

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9. Introduction of financial analysis. Profit planning. Financial forecasting.

10. Introduction to working capital management. Risk and finance.
11. Concepts of time value of money. Simple interest and compound
interest.

NAU-ACC 122: Business law

2 Units C: LH = 30
Objectives
The objectives of the course should be to:
a. explain the sources of Nigerian law;
b. state the forms of business organization and procedures for their
formation;
c. Describe the nature, framework and types of contract;
d. explain the basic provisions of Nigerian law covering insurance and
banking institutions;
e. state the various forms of insolvency and their consequences;
f. explain clearly the different concepts of employment laws; and
g. explain the law of trust and administration of estates; and
h. make clear differentiation between civil and criminal liability.

Learning Outcomes
By the end of this course, students should be able to:
1. identify and explain at least three (3) sources of Nigerian law;
2. identify and explain at least three (3) forms of business organization and
procedures for their formation;
3. explain the nature, framework and types of contract;
4. explain the basic provisions of Nigerian law covering insurance and
banking institutions;
5. identify at least two (2) forms of insolvency and their consequences;
6. state the law relating to employment, including employment contracts,
duties and rights, dismissal, unfair dismissal and other claims of the
employee;
7. describe creation of trust, the duties, powers, rights and accounts of
trustees as well as the rights of beneficiaries; and
8. state at least two (2) differences between civil and criminal liability.

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Course Contents
1. Introduction to the Nigerian legal system.
2. Nigeria and international legislation governing the conduct of business.
Company law.
3. Types and formation of business organization.
4. Insolvency law. Criminal law. Law of contract, agency, sale of goods,
hire purchase, and carriage of goods. Law of torts.
5. Basic provisions of the Nigerian Law covering insurance and banking
institutions. Negotiable instruments.
6. Employment law. Administration of Estates and Trusts.
7. Distinction between civil and criminal liability, real and personal
property, etc.
8. Partnership law.
9. The meaning of corporate personality and the doctrine of ultra vires.

NAU-ACC 123: Elements of Economics

2 Units C: LH = 30
Objectives
The objectives of the course are to:
a. explain the basic concepts in economics including scarcity, choice and
scale of preference; basic laws of demand and supply;
b. describe and illustrate the nature of elasticity and its applications, as
well as short and long run production functions;
c. discuss pricing of factors of production and market structure
consisting of perfect competitive market and imperfect competitive
markets;
d. explain the basic concept of functions, index numbers and dependent
and independent variables in functions, as well as national income
accounting;
e. illustrate and discuss the circular flow of income with simple two-
sector model; and

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f. explain elementary issues on consumption, savings, investment, and,

government’s revenue, expenditure and roles of domestic money and
foreign exchange.

Learning Outcomes
At the end of the course, the students should be able to:
a. identify the basic concepts in economics including scarcity, choice and
scale of preference; basic laws of demand and supply;
b. explain the nature of elasticity and its applications, as well as short and
long run production functions;
c. discuss pricing of factors of production and market structure consisting
of perfect competitive market and imperfect competitive markets;
d. discuss the basic concept of functions, index numbers and dependent
and independent variables in functions, as well as national income
accounting;
e. interpret and illustrate the circular flow of income with simple two-
sector model, and
f. explain and analysis elementary issues on consumption, savings,
investment, and, government’s revenue, expenditure and roles of
domestic money and foreign exchange.

Course contents
1. An introduction to the nature of economic science and its basic problem
of scarcity and choice.
2. The methodology of economics and major areas of specialization.
3. Historical development of ideas from the classical, neoclassical,
utilitarian and welfare economists.
4. Major findings in the various areas of specialization and elementary
principles of microeconomics, as well as partial equilibrium analysis.
5. Demand and Supply; and their laws.
6. Determinants and types in statement and graphical format.
7. The firms and production functions, as well as market structure.
8. Treatment of Functions, Index numbers, variables and functional
relationships.
9. Basic concept of national income accounting.

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10. The circular flow of income, withdrawals and injections.

11. National Income determination and analysis.
12. Introduction to consumption, savings and investments.
13. Elementary understanding of government activities: taxation and
government expenditure; money and the banking system.
14. Aggregate supply, unemployment and inflation.
15. The basic terminology in external economy such as exchange rates,
balance of payment and global interdependence.

NAU-ACC 124: Business Communication

2 Units C: LH = 30
Objectives
The objectives of this course should be to:
a. explain clearly the basic elements of communication;
b. state the patterns of communication;
c. explain the components of effective business communication;
d. illustrate how to prepare different types of business reports; and
e. explain the features of video conferencing.

Learning Outcomes
At the end of this course, students should be able to:
a. explain the basic elements of communication;
b. describe the patterns of communication;
c. discuss the components of effective business communication;
d. prepare different types of business reports; and
e. describe the main features of video conferencing.

Course contents
1. Communication in business, basic elements of communication.
2. Verbal and non-verbal communication, principles of effective listening.
3. Organizational communication, formal and informal communication,
internal and external communication.
4. Methods of business communication, barriers to effective
communication. Communication patterns, the process and conduct at
meetings.

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5. Business reports, basic elements of business reporting, business plans,

business proposals, feasibility report, operations report, project process
report, features of effective reports.
6. Process of electronic communication, digital marketing.

NAU-ACC 125: Principles of Marketing

2 Units C: LH = 30
Objectives
The objectives of the course should be to:
a. point out and describe the nature and scope of marketing;
b. discuss the evolution of marketing practice;
c. draw and illustrate the marketing environment;
d. show how to appraise marketing efforts; and
e. describe the marketing mix elements and its application.

Learning Outcomes
Upon completion of this course, the student should be able to:
a. explain the nature and scope of marketing;
b. discuss the evolution of marketing practice;
c. analyse the marketing environment;
d. explain the elements of marketing mix.
e. demonstrate ability and skills of applying the marketing mix elements
in an organization.

Course contents
1. Introduction to Marketing, Definition, Concept, Evolution, Role and
Importance,
2. The Marketing System. The Market Analysis: Marketing Environment,
Buyer Behaviour, Market Segmentation;
3. Market Measurement and Forecasting; Marketing Research.
4. The Marketing Mix: The Product Concept, Development and Life
Cycle; Product Classification and Marketing Strategies, Pricing,
Management of the Channels of Distribution.
5. Promotion: Advertising, Personnel Selling, Public Relations and Sales
Promotion, Marketing of Professional Services.

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6. Appraising the Marketing Effort.

NAU-ACC 126: Element of Government

2 Unit C: LH = 30
Objectives
The objectives of the course are to:
1. explain the concepts of government;
2. discuss the basic functions of the government;
3. identify the difference between government and the State
4. explain the composition of the Executive, Legislature and the
Judiciary;
5. explain the various classifications of government;
6. discuss different types of government;
7. explain the merits and demerits of different types of governments
8. explain the theory of Separation of powers; and
9. discuss the meaning of constitution and constitutionalism

Learning Outcomes
On completion of the course, the students should be able to:
1. identify at least three the basic concepts of government;
2. explain any five basic functions of government;
3. state three differences between the government and state;
4. mention the three arms of government and their functions;
5. describe the different classifications of government;
6. explain the seven types of government;
7. mention three merits and demerits of different types of government;
8. discuss the reasons why democracy is preferred to other types; and
9. Mention distinctive features of the presidential and parliamentary
systems of government.

Course contents
1. Meaning, Nature and Scope of Government.
2. Concept of Government. Functions of Government. Government and
State:

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3. Similarities and Differences. Organs of Government: Executive,

Legislature and the Judiciary.
4. Types and Functions of Executive. Types and Functions of Legislature.
Types and Functions of Judiciary.
5. Interrelationship of Organs of Government. Theory of Separation of
Powers.
6. Classifications of Government. Means of Classifying Governments.
Forms/Types of Government.
7. Factors that Determine Types of Government. Merits and Demerits of
Absolute Monarchy. Merits and Demerits of Aristocracy.Theocracy.
Oligarchy, Plutocracy, Dictatorship.
8. Democracy; Merits and Demerits of Democracy.
9. Presidential and Parliamentary Systems of Government. Political
Parties and Pressure Groups

NAU-ACC 128: Introduction to Cooperatives (2 Unit C: LH = 30)

Objectives
The objectives of this course are to:
1. describe the meaning, nature and scope of cooperatives.
2. discuss the difference between cooperatives and other forms of business
ventures.
3. explain the need for formation of cooperatives in various geographical
areas.
4. describe the nature and characteristics of various economic systems
5. explain the contributions and roles of cooperative founders towards the
growth and development of cooperatives.
6. describe the history of cooperatives in Nigeria.
7. explain the Nigerian cooperative policy and its contribution to the growth
of cooperatives.

Learning Outcomes
On completion of the course the students should be able to:
1. give different definitions of cooperatives and describe their nature and
scope.
2. mention the two major founding fathers of cooperative movements.

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 DEPARTMENT OF ACCOUNTANCY

3. discuss three contributions of the founding fathers to the growth of the

discipline.
4. state any four differences between cooperatives and other forms of
business ventures.
5. explain any three motives of forming and joining cooperatives.
6. mention any five challenges facing cooperatives in Nigeria.
7. mention and discuss five ways to improve the existing cooperatives in
Nigeria.

Course Contents
1. Nature, meaning and definitions of Cooperatives.
2. Nature and characteristics of various economic systems: Capitalism,
Socialism/Communism, Mixed Economy.
3. Historical development of Cooperatives. History of Rochdale’s
Cooperative Movement. Evolution of Cooperative principles. History of
Cooperatives in Nigeria.
4. The Nigerian Cooperative Policy. Characteristics of Cooperatives.
Essence of Cooperatives.
5. Distinguishing Cooperatives from other business organizations. The
dual nature of Cooperatives and dual identity of members.
6. Cooperatives as non-profit making organizations.
7. Motives for forming and joining or forming Cooperatives – economic,
social/emotional, political.
8. Factors that influence the establishment of Cooperative in a given area
- economic, social, geographical. Industrial revolution in Britain: effects
and consequences.
9. Early Cooperative leaders and founders.
10. Overview of the problems of Cooperative movement in Nigeria

GST111: Communication in English

2 Unit C: LH15; PH45
Learning Outcomes
At the end of this course, students should be able to:
1. identify possible sound patterns in English Language;
2. list notable Language skills;

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3. classify word formation processes;

4. construct simple and fairly complex sentences in English;
5. applylogicalandcriticalreasoningskillsformeaningfulpresentations;
6. demonstrate an appreciable level of the art of public speaking and
listening; and
7. write simple and technical reports.

Course Contents
1. Sound patterns in English Language (vowels and consonants,
phonetics and phonology).
2. English word classes (lexical and grammatical words, definitions,
forms, functions, usages, collocations).
3. Sentence in English (types: structural and functional, simple and
complex).
4. Grammar and Usage (tense, mood, modality and concord, aspects
of language use in everyday life).
5. Logical and Critical Thinking and Reasoning Methods (Logic and
Syllogism, Inductive and Deductive Argument and Reasoning
Methods, Analogy, Generalisation and Explanations).
6. Ethical considerations, Copyright Rules and Infringements.
Writing Activities: (Pre-writing , Writing, Post writing, Editing
and Proofreading; Brainstorming, outlining, Paragraphing,
7. Types of writing, Summary, Essays, Letter, Curriculum Vitae,
Report writing, Note making etc. Mechanics of writing).
8. Comprehension Strategies: (Reading and types of Reading,
Comprehension Skills, 3RsQ).
9. Information and Communication Technology in modern
Language Learning.
10. Language skills for effective communication. Major word
formation processes.
11. Writing and reading comprehension strategies.
12. Logical and critical reasoning for meaningful presentations.
13. Art of public speaking and listening.

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GST 112: Nigerian People and Culture

2 Unit C: LH30
Learning Outcomes
At the end of this course, students should be able to:
1. analyse the historical foundation of the Nigerian culture and arts in pre-
colonial times;
2. list and identify the major linguistic groups in Nigeria;
3. explain the gradual evolution of Nigeria as a political unit;
4. analyse the concepts of Trade, Economic and Self-reliance status
of the Nigerian peoples towards national development;
5. enumerate the challenges of the Nigerian State towards Nation
building;
6. analysetheroleoftheJudiciaryinupholdingpeople’sfundamentalrights;
7. identify acceptable norms and values of the major ethnic groups in
Nigeria; and
8. list and suggest possible solutions to identifiable Nigerian
environmental, moral and value problems.

Course Contents
1. Nigerian history, culture and art up to 1800 (Yoruba, Hausa and
Igbo peoples and culture; peoples and culture of the ethnic minority
groups).
2. Nigeria under colonial rule (advent of colonial rule in Nigeria;
Colonial administration of Nigeria).
3. Evolution of Nigeria as a political unit (amalgamation of Nigeria in
1914; formation of political parties in Nigeria; Nationalist
movement and struggle for independence).
4. Nigeria and challenges of nation building (military intervention in
Nigerian politics; Nigerian Civil War).
5. Concept of trade and economics of self- reliance (indigenous trade
and market system; indigenous apprenticeship system among
Nigeria people; trade, skill acquisition and self-reliance).
6. Social justices and national development (law definition and
classification. Judiciary and fundamental rights.
7. Individual, norms and values (basic Nigeria norms and values,

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patterns of citizenship acquisition; citizenship and civic

responsibilities; indigenous languages, usage and development;
negative attitudes and conducts.
8. Cultism, kidnapping and other related social vices).
9. Re-orientation, moral and national values (The 3R’s –
Reconstruction, Rehabilitation and Re-orientation; Re- orientation
Strategies:
10. Operation Feed the Nation (OFN), Green Revolution, Austerity
Measures, War Against Indiscipline (WAI), War Against
Indiscipline and Corruption (WAIC), Mass Mobilization for Self-
Reliance, Social Justice and Economic Recovery (MAMSER),
National Orientation Agency (NOA).
11. Current socio-political and cultural developments in Nigeria.

NAU-GST 114: Basic Igbo Studies

2 Credits
Learning Outcomes
On completion of the course, the students should be able to:
a. identify the Igbo Alphabets
b. state the production of sounds
c. differentiate between various phonemes
d. categorise genres of literature
e. conduct practical activities of telling stories with contemporary issues
f. describe at least three Igbo cultural activities .

Course Contents
1. Igbo alphabets.Igbo grammar.
2. Fundamental elements of Igbo literature viz: meaning, characteristics,
types, genres, forms, figurative expressions, among others.
3. Various attributes of Igbo culture viz: Igbo history, beliefs, thoughts,
worldview, political, religious and eductional systems, economic and
social activities.
4. the structural organisations in contrast to other ethnic groups.

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NAU-GST 116: History and Philosophy of Science

2 Credits
Learning Outcomes
At the end of this course, the students should be able to:
a. state the types of science
b. state the basic principles of science
c. explain how the atmosphere evolved
d. identify some microorganisms and how they relate to man
e. identify sources of environmental pollutions and their hazardous effect
on man
f. state the basic principles of Physics and its benefit to man and his
environment
g. explain the importance of Science and Technology to man
h. state the systematic or orderly procedure or process of attaining some
objectives
i. apply the knowledge of Mathematics and Computer in solving daily
problems
j. state the basic first aid and apply emergency attitude in giving basic life
support in life threatening situations
k. explain the philosophic foundations of Science
l. explain the role of Philosophy in Science.

Course Contents
1. Biology: The Science of Life.
2. History of the Evolution of the Atmosphere. Man and Microorganisms.
3. Environmental Pollution, Hazards and Climate Change.
4. Influence of Physics on the Society and Natural Environment.
5. Essence of Science and Technology in Modern Society.
6. Methodology science.
7. Role of Mathematics and Computer in the Society.
8. Need for Medical Emergencies in the Society.
9. The philosophy of any discipline.
10. Philosophic Foundations of Science.
11. Understanding the Fundamentals of Philosophy of Science.
12. Philosophy and Methodology of Science.

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13. The Role of Philosophy in the Scientific World. Philosophy and Issues
Surrounding Science.

NAU-LAW 243 Nigeria legal System

1 Units C: LH = 30
Objectives
The objectives of this course should be to:
a. explain clearly define law and appreciate the various schools of
definition.
b. appreciate the role of the judicial arm of government and its officers.
c. point out and proffer improvements on the legal aid system in Nigeria.
d. have an over view knowledge of the human rights enshrined in the
constitution of the Federal Republic of Nigeria.

Course Content
1. Hierarchy of Nigerian Court.
2. Commercial Arbitration.
3. Passing off and Trade Libel.
4. Powers and functions of Directors.
5. Introduction to taxation Laws

YEAR TWO (200 LEVEL)

ACC 201: Financial Accounting I
3 Units C: LH30; PH45
Learning Outcomes
At the end of this course, students should be able to:
a. appreciate the framework for the preparation and presentation of
financial statements;
b. prepare simple financial statements of limited liability company;
c. account for borrowing cost;
d. discuss accounting for government grants;
e. define relevant terms under IFRS15– Revenue;
f. account for inventory;
g. explain accounting policies; and

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h. define relevant terms under IFRS15– Revenue.

Course Contents
1. IASB framework for the preparation and presentation of financial
statements.
2. Introduction to IFRS 15 – Revenue and IAS 1.
3. Presentation of Financial Statements.
4. IAS 2.Accounting for inventories.
5. Introduction to IAS 8 – Accounting policies, IAS 16 – Property,
plant and equipment, IAS 20 – Government Grants and IAS 23 –
Borrowing Costs.

ACC 202: Financial Accounting II

3 Units C: LH30; PH45
Learning Outcomes
At the end of this course, students should be able to:
a. explain the conceptual framework for financial reporting;
b. prepare simple Partnership account;
c. explain Joint arrangement under IFRS11;
d. account for goods on sale or return;
e. describe Revenue and Grants in accordance with the provision of the
IFRS;
f. develop simple accounting policies ;and
g. prepare final accounts.

Course Contents
Conceptual framework for financial reporting.
1. The principles of Small and Medium-sized Entities’ Guidelines
on Accounting (SMEGA) and Level 3 guidance.
2. Introduction to partnership – definitions, types of partners, deeds,
partners’ capital and current accounts, profit sharing ratio and
appropriation account.
3. Introduction to IFRS 11 – Joint arrangement, and account for
substance of transactions under goods on sale or return.

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ACC 203: Corporate Governance and Accounting Ethics

3 Units C: LH30
Learning Outcomes
At the end of this course, students should be able to:
a. explain the theoretical framework for corporate governance;
b. describe the codes of corporate governance;
c. explain the governance structure of company
d. describe role of shareholders in corporate governance;
e. explain the role of board of directors and board committees in
corporate governance;
f. discuss internal control and audit procedures;
g. explain the role of governance in sustainability;
h. list the Ethical codes by the Financial Reporting Council of
Nigeria, OECD and other Local and International agencies; and
i. explain relevant ethical codes for professional accountants(IFAC
Codes of ethics).

Course Contents
1. Concepts of corporate governance, theoretical platform for
corporate governance, the practice of corporate governance,
codes of corporate governance- National (FRCN code).
2. International (OECD), other relevant codes.
3. Governance structure of accompanying relation to shareholders,
board of directors and management team.
4. Ethical codes for internal and external auditors, the roles of
shareholders in corporate governance, covering: types and
protection of shareholders’ right, responsibilities of shareholders,
general meetings of shareholders, roles of board of directors and
board committees, in relation to: composition and responsibilities
of different board committees.
5. Internal control and internal audit procedures, covering
responsibilities of audit committee, internal auditor, and external
auditor.
6. Corporate Governance code by the Financial Reporting Council
of Nigeria and ethical codes for the professional accountants

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(IFAC code of ethics).

ACC 204: Cost Accounting

3 Units C: LH30; PH45
Learning Outcomes
At the end of this course, students should be able to:
1. explain the nature and objective of a cost accounting system;
2. describe the organisation of cost accounting department and its
relationship with other departments;
3. explainelementsofcost,costclassification,estimationandbehaviour;
4. account for materials, labour and overhead in a cost accounting system;
5. explain costing methods- specific order and process costing;
6. familiarise with the treatment of process gains and losses;
7. prepare integrated and interlocking accounts;
8. discuss the concept of marginal and standard costing with simple
variance analysis; and
9. explain functional budgets and cash budget.

Course Contents
1. Definition of cost and cost accounting.
2. The need for and installation of a cost accounting system,
objectives of cost accounting system, organisation of a cost
accounting department and its relationship with other
departments, advantages and limitations of a cost accounting
system.
3. Differences between cost and financial accounting, and cost and
management accounting.
4. Classification and estimation of cost into variable and fixed
elements.
5. Account for materials, labour and overhead.
6. Preparation of specific order costing (job, batch and contract),
7. Process costing, including treatment of process gains and losses
in line with IAS 2, integrated and interlocking accounts,
8. Explain and apply costing techniques marginal costing, (break-
even and CVP analysis), standard costing.

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9. Prepare and explain simple variance analysis, and explain and

prepare functional budget and cash budget.

ACC 206: Accounting Laboratory

3 Units C: LH15; PH45
Learning Outcomes
At the end of this course, students should be able to:
a. use spreadsheets applicable for basic accounting functions and data
analysis;
b. demonstrate how to use cloud-based accounting software;
c. apply cash management tools to solve accounting problems;
d. illustrate the use of an audit software for basic audit exercise;
e. describe the use of presentation software for report presentations; and
f. use a database management software for accounting and business
data management; and
g. use software productivity tool for office services.

Course Contents
1. Use of spreadsheets applicable for accounting functions and data
analysis.
2. The use of cloud- based accounting software.
3. Standard chart of accounts on ERP software.
4. Use of accounting software such as SAGE, Peachtree,
QuickBooks, Oracle, SAP, cloud accounting Software, etc. to
prepare financial statements, and use of audit software for data
analysis.
5. The features of the following productivity tools needed by present
day accountants, such as word, note pad, google office suite.
6. Project management tools, communication and collaboration
tools, social media management tools, note taking tools,
electronic signature tools, to do list tools, file conversion tools,
optical character recognition, scanner apps, grammar checker
tools and file storage tools.

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ENT 211: Entrepreneurship and Innovation

2 Units C: LH1 5; PH45
Learning Outcomes
At the end of this course, students should be able to:
a. explain the concepts and theories of entrepreneurship,
intrapreneurship, opportunity seeking, new value creation, and
risk taking;
b. state the characteristics of an entrepreneur;
c. analyze the importance of micro and small businesses in wealth
creation, employment, and financial independence;
d. engage in entrepreneurial thinking;
e. identify key elements in innovation; describe stages in enterprise
formation, partnership and networking including business
planning;
f. describe contemporary entrepreneurial issues in Nigeria, Africa
and the rest of the world; and
g. state the basic principles of e-commerce.

Course Contents
1. Concept of entrepreneurship (entrepreneurship, intrapreneurship/
corporate entrepreneurship).
2. theories, rationale and relevance of entrepreneurship
(Schumpeterian and other perspectives, risk-taking, necessity and
opportunity-based entrepreneurship and creative destruction).
3. Characteristics of entrepreneurs (opportunity seeker, risk taker,
natural and nurtured, problem solver and change agent, innovator
and creative thinker).
4. Entrepreneurial thinking (critical thinking, reflective thinking,
and creative thinking).
5. Innovation (concept of innovation, dimensions of innovation,
change and innovation, knowledge and innovation).
6. Enterprise formation, partnership and networking (basics of
business plan, forms of business ownership, business registration
and forming alliances and joint ventures).
7. Contemporary entrepreneurship issues (knowledge, skills and

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technology, intellectual property, virtual office, networking).

8. Entrepreneurship in Nigeria (biography of inspirational
entrepreneurs, youth and women entrepreneurship,
entrepreneurship support institutions, youth enterprise networks
and environmental and cultural barriers to entrepreneurship).
9. Basic principles of e-commerce.

GST 212: Philosophy, Logic and Human Existence

2 Units C: LH30
Learning Outcomes
At the end of this course, students should be able to:
a. know the basic features of philosophy as an academic discipline;
b. identifythemainbranchesofphilosophy&thecentralityoflogicinphilosoph
icaldiscourse;
c. know the elementary rules of reasoning;
d. distinguish between valid and invalid arguments;
e. think critically and assess arguments in texts, conversations and day-
to-day discussions;
f. critically assess the rationality or otherwise of human conduct
under different existential conditions;
g. developthecapacitytoextrapolateanddeployexpertiseinlogictoothe
rareasof knowledge, and
h. guide his or her actions, using the knowledge and expertise
acquired in philosophy and logic.

Course Contents
1. Scope of philosophy; notions, meanings, branches and problems
of philosophy.
2. Logic as an indispensable tool of philosophy.
3. Elements of syllogism, symbolic logic- the first nine rules of
inference. Informal fallacies, laws of thought, nature of
arguments.
4. Valid and invalid arguments, logic of form and logic of content—
deduction, induction and inferences.
5. Creative and critical thinking. Impact of philosophy on human

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existence.
6. Philosophy and politics, philosophy and human conduct,
philosophy and religion, philosophy and human values,
philosophy and character molding, etc.

NAU-ACC 205: Introduction to Cost Accounting

3 Units C: LH30; PH45
Learning Outcomes
At the end of this course students should be able to:
1. explain the nature and objective of a cost accounting system;
2. describe the organisation of cost accounting department and its
relationship with other departments;
3. explainelementsofcost,costclassification,estimationandbehaviour;
4. account for materials, labour and overhead in a cost accounting system;
5. explain costing methods- specific order and process costing;
6. familiarise with the treatment of process gains and losses;
7. prepare integrated and interlocking accounts;
8. discuss the concept of marginal and standard costing with simple
variance analysis; and
9. explain functional budgets and cash budget.

Course Contents
1. Elements of Cost: material, labour and overhead; direct and
indirect costs; material costing, purchasing, storage and control;
inventory valuation models.
2. Cost Audit: Nature of cost audit; material purchases and stores
audit; labour cost audit, overhead cost audit; methods and systems
audit.
3. Joint and by-product costing: distinction between joint and by
product. Valuation of by-products and joint products at separation
points. Joint products accounts.
4. Service/Operation Costing: identity situations where the use of
service/operation costing is appropriate illustrate suitable unit
cost measures that may be used indifferent service/operation
situations. Carry out service cost analysis in simple service

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industry situations.

NAU-ACC 208: Theoretical Approach to case study

3 Units; C
Learning Outcome
At the end of this course students should be able to:
a. appreciate the essentials and background of case study to professional
practice.
b. evaluate financial disclosures in the financial statements.
c. Identify and interprete the implications of various financial indicators.
d. Apply the outcome of business analysis to real life business situation.

Course Content
1. Introduction to case study: A general overview
2. Introduction to financial statement analysis
3. Introduction to financial data analysis
4. Introduction to business reorganization and capital reduction
5. Introduction to business analysis

NAU-ACC 211: Management Information

3 Unit C: LH = 30
Objectives
The objectives of the course are to:
a. estimate the cost of a product or service using different costing methods
and techniques;
b. calculate the minimum volume of a product or service to be sold in a
period to meet a specific profit target;
c. evaluate the challenges posed and opportunities offered by electronic
business and electronic commerce and management solutions;
d. elucidate on the roles of accountants in information system
development;
e. identify ethical, social, and legal issues in the design and use of
information systems; and

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Learning Outcomes
On completion of the course, students should be able to:
a. ascertain the cost of a product or service using different costing
methods and techniques;
b. compute the minimum volume of a product or service to be sold in a
period to meet a specific profit target;
c. identify and describe at least two (2) each of the challenges posed and
opportunities offered by electronic business and electronic commerce
and management solutions;
d. list and Explain at least three (3) roles of accountants in information
system development;
e. identify at least two (2) each of the ethical, social, and legal issues in
the design and use of information systems; and

Course contents
1. Forecasting. Budgeting. Variance analysis. Cost –volume-profit (CVP)
analysis.
2. Relevant cost and revenue. Decision-making techniques.
3. Information systems and electronic business technologies.
4. Computer hardware, software and data life cycle.
5. Computer software concepts.
6. Technologies supporting business processes.
7. Information system development and security.
8. Structured systems analyses and design methodologies. Disruptive
technologies and applications.

NAU-ACC 213: Analytics & Data Science in Accounting

3 Units C: LH = 30; PH = 15
Objectives
The objectives of the course are to:
a. give an overview of analytics and data science
b. identify and explain current developments in emerging technologies,
including big data and the use of data analytics and the potential impact
on accounting profession
c. identify and describe strategic management tools

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d. identify and describe performance management tools

e. describe tools that can be used with management information
f. identify and describe short term decisions tools
g. describe and evaluate financial engineering assessment tools
h. identify and explain key types of business risks
i. evaluate and assess the value of businesses

Learning Outcomes
At the end of the course, students should be able to:
a. define and explain the concepts analytics and data science
b. identify and explain at three (3) emerging technologies in data science
c. identify and describe at least five (5) strategic management tools
d. identify and describe at least five (5) performance management tools
e. state and explain at least two (2) tools that can be used with
management information
f. identify and describe at least two (2) short term decisions tools
g. describe and evaluate at least five (5) financial engineering assessment
tools
h. identify and explain at least two (2) key types of business risks
i. identify and describe at least five (5) business valuation techniques

Course contents
1. An overview of analytics and data science.
2. Nature and objectives of business analytics.
3. Data trend and recognition. Data summarization. Strategic management
tools: PESTELE, SWOT, Porter’s five forces, Benchmarking, Porter’s
value chain analysis, Porter’s generic strategies, Porter’s diamond,
Boston consulting group model (BCG), Ansoff’s matrix, gap analysis,
business capacity analysis, resource audit, Boston and business process
model.
4. Performance management tools: critical success factors (CSF), key
performance indicators (KPIs), balanced scorecard, value for money,
economic value added (EVA).
5. Tools to analyse a basic set of financial statements consisting of
statement of profit or loss and other comprehensive income, statement

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of financial position, statement of cash flows and supporting notes such

as trend analysis, ratio analysis and common size analysis.
6. Tools that can be used with management information such as budgets
and forecasts. Tools that can be used for management short term
decisions such as marginal costing and contribution analysis.
7. Financial engineering assessment tools.
8. Business valuation tools. Analyses and evaluation of key types of
business risks and assessment of their implications within a given
scenario.
9. Appraisal and evaluation of financial reconstruction proposals in a given
scenario.
10. Dividend yield based valuation techniques. Price earnings ratio based
valuation techniques. Discounted cash flow based valuation techniques
and free cash flow models. Asset-based measures of value. Option-
based techniques.
11. Shareholder value analysis Short and long term growth rates and
terminal values. Cash flow return on investment. Total shareholder
return.
12. Efficient Market Hypothesis (EMH) and practical considerations in the
values of shares. R packages for Accounting.
13. Block chain. Smart Contracts in Accounting Concentration.

NAU-ACC 225: Business Finance

2 Units C: LH = 30
Objectives
The objectives of the course should be to:
a. explain the fundamental issues in business finance;
b. state clearly the sources of finances available to different business
organisations;
c. explain the various components of financial market;
d. differentiate between discounting and compounding;
e. explain the present values of future cash flows and annuities flows
using formula and tables; and
f. explain the application of discounted payback period, NPV, IRR, ARR
and payback period for solving business finance problems.

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Learning Outcomes
On the successful completion of this course, students should be able to:
a. discuss the fundamentals of business finance;
b. identify the various sources of finance available to different business
organisations;
c. state and explain the various components of financial market;
d. differentiate between discounting and compounding;
e. calculate the present values of future cash flows and annuities flows
using formula and tables; and
f. evaluate business issues using the discounted payback period, NPV,
IRR, ARR and payback period.

Course contents
1. Basics of business finance.
2. Financial management objectives.
3. Corporate objective and corporate strategy.
4. Financial markets, the capital market, the money market, Money market
instruments, trade-off between risk and returns. Financial
intermediaries.
5. Sources of finance, sources of short term fund, and sources of long term
fund. Equity finance, internal sources of finance and dividend policy.
6. Key mathematical tools in solving business finance problems, simple
interest and compound interest. Annuities, sinking fund and
amortization. Discounting, Present value of annuities. Discounted
payback period, net present value, discounting annuities and
perpetuities. Internal rate of return (IRR).Accounting rate of return
(ARR).Payback period.

NAU-ACC 227: Business Statistics

2 Units C: LH = 30
Objectives
The objectives of this course should be to:
a. explain the basic statistical concepts
b. explain the applications of statistical concepts in a business context;

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c. show the relevance of statistical findings for solving business problem;

d. explain the basic probability concepts and probability distributions for
business decision; and
e. describe the basic statistical procedures using real business data:
estimation, hypothesis tests, ANOVA, linear regressions, time-series
analysis, index numbers and basic quality control analysis.

Learning Outcomes
At the end of this course, students should be able to:
a. describe and explain basic statistical concepts, including their empirical;
b. apply statistical concepts in a business context;
c. interpret the relevance of statistical findings for business problem
solving and decision making;
d. identify basic probability concepts and probability distributions as an
aid to business decision making; and
e. conduct basic statistical procedures using real business data: estimation,
hypothesis tests, ANOVA, linear regressions, time-series analysis,
index numbers and basic quality control analysis.

Course contents
1. Introduction to statistics.
2. Statistical procedures.
3. Statistical methods.
4. Descriptive statistics. Inferential statistics.
5. The role of statistics in modern business environments. Statistics for
management information.
6. Data collection. Data tabulation.
7. Probability concepts. Probability distributions.
8. Sampling distribution. Interval estimation.
9. Hypothesis testing. Correlation analysis. Regression analysis.

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NAU-ACC 232: Micro &Macroeconomics

2 Units E: LH = 30
Objectives
The objectives of the course are to:
a. explain the meaning of Micro and Macro Economics.
b. discuss the theories of demand and marginal utility
c. define the concept of consumer surplus and illustrate the indifference
theory.
d. explain budget line in Micro and Macro Economics.
e. discuss stocks and flow in Micro and Macro Economics.
f. describe comparative statistics and economic dynamism.
g. discuss classical theory of employment.
h. outline the national income determination model.
i. state the determinants of desired consumption and investment.
j. discuss the four Sector model of GDP determination.
k. assess government spending and taxes in the country.

Learning outcomes
On completion of the course, the students should be able to:
a. state the meanings of micro and macroeconomics.
b. discuss three theories of demand and enumerate four components of
marginal utility theory.
c. state the meaning of consumer surplus and illustrate four features of
indifference theory.
d. explain the different meanings of budget line.
e. discuss three types of stocks and flow in micro and macro Economics.
f. describe comparative statistics and economic dynamism.
g. discuss five elements of classical theory of employment.
h. outline four models of national income determination.
i. state any three determinants of desired consumption and investment.
j. discuss four models for determining Gross Domestic Product.
k. identify five strategies for government spending and taxation.

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Course contents
1. Meaning of Micro and Macro Economics.
2. Institutions of Micro and Macro Economics: Theoretical Foundations.
3. Theory of Consumer Choice.
4. Theories of Demand, Theory of Marginal Utility, Theory of
Determination of Demand Curve, Consumer Surplus, Indifference
Theory. Budget line. Stocks and Flow.
5. Comparative Statistics and Economic Dynamism. Partial and General
Equilibrium. Classical Theory of Employment. National Income
Determination.
6. Determinants of desired consumption and investment. Short run
Equilibrium Output.
7. Four Sector Model of GDP Determination. Government Spending and
Taxes.

NAU-ACC 234: Production Management

2 Units E: LH = 30
Objectives
The objectives of the course are to:
a. explain the role production and operations management play in business
processes;
b. evaluate the problems involved in inventory management. Explain and
apply the principles of project management and use a variety of
problem-solving techniques to aid in effective decision making;
c. demonstrate how to develop proper facility layout and location
strategies;
d. explain the importance of quality control;
e. illustrate techniques used to measure quality control;
f. explain the importance of forecasting; and
g. explain the principles underlying materials requirements planning and
develop basic materials requirement schedules.

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Learning Outcomes
At the end of the course the students should be able to:
a. demonstrate an awareness and an appreciation of the role production
and operations management play in business processes;
b. describe the problems involved in inventory management. Explain and
apply the principles of project management and use a variety of
problem-solving techniques to aid in effective decision making;
c. demonstrate how to develop proper facility layout and location
strategies;
d. discuss any four importance of quality control;
e. apply at least two techniques for quality control measurement
f. explain any three importance of forecasting; and
g. explain the key principles underlying materials requirements planning
and develop basic materials requirement schedules.

Course contents
1. Methods of production/operations management.
2. Functional areas of production and operations management as practiced
in manufacturing industries and the services sector.
3. Elements of production. Production and process design and
management. Facility location and layout.
4. Modern tools and machinery of production. Standards definition. Line
balancing.
5. Automation. Production scheduling and control. Work study.
Maintenance and tools and equipment.
6. Quality control. Inventory control. Project planning. Forecasting.
Aggregate planning control and material resource planning.

NAU-ACC 236: Analysis for Business Decisions

2 Units E: LH = 30
Objectives
The objectives of this course should be to:
a. explain the basic elements of decision analysis;
b. describe the operational research approach to business decision;

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c. demonstrate the application of optimization techniques to resource

allocation;
d. explain the concept of inventory control;
e. explain the concept of project management;
f. state and describe the different models to create and analyze the risk
profile of a decision;
g. show how to apply probability judgments to managerial decisions; and
h. explain the concept of simulation to business decision situation.

Learning Outcomes
On the successful completion of this course, students should be able to:
a. explain the basic elements of decision analysis;
b. demonstrate an understanding of operational research approach to
business decision;
c. apply optimization techniques to resource allocation;
d. explain the concept of inventory control;
e. illustrate the concept of project management;
f. use at least two different models to create and analyze the risk profile
of a decision;
g. apply the knowledge of probability judgments to managerial decisions;
and
h. apply the concept of simulation to business decision situation.

Course contents
1. Elements of decision analysis.
2. Types of decision situations.
3. Decision trees.
4. Operational research approach to decision analysis.
5. Systems and systems analysis.
6. Modeling in OR, simulation. Cases for OR analysis.
7. Mathematical programming; transportation model. Assignment model.
8. Conflict analysis and game theory.
9. Project management, and other OR models.
10. Inventory management. Line balancing. Routing and sequencing.

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YEAR THREE (300 LEVEL)

ACC 301: Financial Reporting I
3 Units C: LH30; PH45
Learning Outcomes:
At the end of this course, students should be able to:
1. prepare advanced partnership account involving: admission,
retirement, dissolution, change of interest, treatment of goodwill on
admission/retirement, conversion of partnerships to limited
companies, and amalgamation of partnerships;
2. discuss joint arrangements under IFRS11;
3. account for company formation: issue and redemption of shares, and
debentures;
4. prepare and present general purpose financial statements in accordance
with IAS 1 and IAS 7, incorporating the provisions of other standards
such as IAS 8 and IAS 10;
5. identify different components of Income taxes;
6. distinguishbetweenProvisions,contingentliabilitiesandcontingentasset
s;and
7. explain Related Party transactions in accounting.

Course Contents
1. Advanced partnership accounts involving admission, retirement,
dissolution, change of interest.
2. The treatment of goodwill on admission/retirement.
3. Conversion of partnerships to limited companies, and amalgamation of
partnerships.
4. IFRS 11: Joint arrangements, company account, involving–formation,
issue and redemption of shares, debentures, and preparation and
presentation of final accounts of limited liability companies in line with
relevant IAS (IAS 2, IAS 7, IAS 8, IAS 16, and IAS 40).
5. Introduction to IAS 12 – Income taxes,
6. introduction to IAS 37 – Provisions, contingent liabilities and
contingent assets.

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7. Introduction to IFRS 13 – Fair value. Introduction to IAS 24 – Related

party transactions.

ACC 302: Financial Reporting II

3 Units C: LH30; PH15
Learning Outcomes
At the end of this course, students should be able to:
a. analyse and interpret general purpose financial statements using ratio;
b. discuss the uses of earnings per share as atoll of ratio analysis (IAS33);
c. write reports on the computed ratios drawing conclusion and making
recommendations;
d. discuss the limitation of the use of ratios in the analysis and
interpretation of general purpose financial statements;
e. discuss the provisions of Financial Reporting Council of Nigeria Act
No. 6 of 2011;
f. account for property, plant and equipment under IAS 16 and IAS 40.;
g. identify simple accounting for taxes under IAS 12;
h. list simple accounting for Provisions, contingent liabilities and
contingent assets under IAS 37;
i. appreciate simple accounting for Fair value in financial reporting
under IFRS 13; and
j. explain simple accounting for related party transactions under IAS 24.

Course Contents
1. Analysis and interpretation of financial statements.
2. The provisions of Financial Reporting Council of Nigeria Act No. 6 of
2011.
3. The provisions of the following standards: IAS 10 – Events after the
reporting period, IAS 33 – Earnings per share, IAS 16 – Property, plant
and equipment, IAS 40 – Investment property, IAS 12 – Taxes, IAS37
- Provisions, contingent liabilities and contingent assets, IFRS 13-
Fairvalue,andIAS24-Related party transactions.

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ACC 303: Management Accounting (Performance Management)

3 units C : LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. evaluate and apply appropriate budgeting and standard costing
techniques to planning and control in business;
b. discuss the behavioural aspect of budgeting and budgetary control;
c. discuss strategic performance management in evaluating and
improving organisational performance;
d. evaluate and apply cost reduction and control techniques for efficiency
of business operations;
e. discuss the use of spreadsheet applications in Performance
Management;
f. discuss the underlying concepts in Performance Management;
g. prepare cost information for decision-making, using relevant costs;
h. evaluate divisional performances and discuss different transfer pricing
techniques;
i. discussvariouspricingstrategiesandcalculateproductpricesusingthesest
rategies;
j. discussethical principles relatingto PerformanceManagement; and
k. discussant evaluate topical issues in Performance Management.

Course Contents
1. Strategic management accounting techniques in performance
management.
2. Budget and budgetary control in relation to the following: forecasting,
master and subsidiary budgets, including cash budget, and flexible
budgets.
3. The behavioural aspect of budgeting and budgetary control. Standard
costing and analysis of variances.
4. Cost reduction and control techniques in business operations.
Spreadsheet applications in performance management.
5. Decision-making: identification of relevant cost based on given data and
information for short term decision making, cost-volume-profit analyses

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(including single and multiple products) using both numerical and

graphical techniques with relevant advice to management.
6. Different pricing strategies.
7. Dealing with uncertainty in decision-making. Application of learning
and experience curve theory.
8. Discuss performance management in relation to the following:
definitions, nature and scope.
9. Comparison between performance management and cost accounting.
Comparison between performance management and financial
accounting, cost information for decision making, using relevant costs.
10. Divisional performance and different transfer pricing techniques;
various pricing strategies and calculation of product prices using these
strategies. Ethical principles relating to performance management.
11. Topical issues in performance management, covering -Activity-Based
Costing (ABC), Just-in-Time, Kaizen costing, target costing, lifecycle
costing, backflush accounting, throughput accounting, advanced
manufacturing techniques and balance scorecard.

ACC 305: Taxation I

3 Units C: LH30; PH45
Learning Outcomes
At the end of this course, students should be able to:
a. explain the administrative structure of tax system in Nigeria;
b. apply the tax rules and regulations in computing tax liabilities relating
to individual and partnership; and
c. discuss the tax procedures covering assessments, appeals, collection
and filing of tax returns.

Course Contents
1. The objectives, types, principles, and basic concepts of taxation.
2. Nigeria system of income tax administration and policy.
3. Roles, functions, compositions and powers of relevant tax authorities
such as Local Government Revenue Committee, State Board of Internal
Revenue, Joint State Revenue Committee, Federal Inland Revenue
Service, Joint Tax Board and Tax Appeal Tribunal.

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4. Revised National tax policy, 2017, Tax Identification Number (TIN),

and Voluntary Assets and Income Declaration Scheme (VAIDS).
5. Tax procedures covering returns, assessments, collection and appeal
with reference to necessary legislations.
6. Taxation of employment income (PIT). Taxation of investment income,
taxation of trusts, settlements and estates, taxation of a sole proprietor,
taxation of partnership business.

ACC 306: Taxation II

3 Units C: LH 30; PH15
Learning Outcomes
At the end of this course, students should be able to:
a. discuss bases and computation of companies’ income tax;
b. compute tax relating to small, medium-sized and large companies,
including pioneer companies;
c. compute tax of specialised businesses, including digital economies;
d. file tax returns in respect of taxes relating to different transactions;
e. discuss the underlying concepts and principles of tax audit and
investigation;
f. explain the principles of Transfer Pricing;
g. identify allowable and disallowable expenses for tax purposes; and
h. illustrate the use of stamp duties and its application to business
transactions.

Course Contents
1. Computation of companies’ income tax in relation to - principles and
scope, commencement of business, change of accounting date and
cessation of business.
2. Allowable and disallowable expenses.
3. Computation of income taxable and non-taxable income, loss relief,
capital allowances.
4. Computation of total profit, companies’ income tax and tertiary
education tax.
5. Computation of taxes for small companies and pioneer companies.
Criteria for reliefs, exemptions and tax computation.

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6. Computation of taxes for specialised businesses (e.g. extractive and

mining industries). (Compute transaction taxes, such as stamp duties,
luxury tax, land use charge, value added tax, withholding tax, customs
and excise duties.
7. Transfer pricing regulations, including Nigerian Income Tax Transfer
Pricing Regulations (2012), Income Tax Transfer Pricing Regulations
(2018), Transfer Pricing Guidelines of Organization.
8. Tax audit and investigation, back duty investigation/additional tax
liability.

ACC 307: Auditing and Assurance I

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. discuss the objectives and scope of external auditing and assurance;
b. describe the legal and regulatory framework for auditing and assurance;
c. discuss the steps of audit process;
d. demonstrates kills in writing and communicating findings of audit report
after the conclusion of the audit engagement;
e. apply appropriate auditing standards to auditing and assurance;
f. distinguish between errors and fraud;
g. explain the public expectation from audit and the gaps to date; and
h. identify the functions of the Financial Reporting Council of Nigeria
(FRCN).

Course Contents
1. Definitions, objectives, benefits, types, basic concepts of auditing.
2. Differences between errors and frauds, audit expectation gap, true and
fair view, auditors’ independence.
3. Concept of materiality (ISA 320), reasonable assurance, public interest
and professional scepticism.
4. The legal and regulatory frameworks for statutory audit and assurance
in line with the provisions of-Companies and Allied Matters Act, 2020,
5. Financial Reporting Council of Nigeria Act, 2011, International
Standards on Auditing (ISAs), International Standards on Assurance

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Engagements (ISAEs) and other frameworks of professional

accountancy bodies in Nigeria.
6. Basic steps of audit and assurance process in relation to - nomination of
auditors (CAMA 2020), and engagement and acceptance (ISA 210, ISA
510, ISA 300, ISA 320, ISA 520, and ISA 600).
7. Audit planning and strategy, covering - analytical procedures,
materiality, internal control assessments, reliance on internal audit,
specialists and other auditors ISA 620, tests of control, and visits to
locations, branches and departments (ISA 300, ISA 530, ISA 315, and
ISA 220).
8. Audit risk, covering - analysis and evaluation of audit risks, audit risk
assessment (ISA 315 and ISA 320) and post audit client review.
9. Discuss audit evidence covering -nature of audit evidence (ISA 500,
501, ISA 505 and ISA 520), management representations (ISA 580),
cut-off procedures and documentary evidence (ISA 530), audit
documentation (ISA 230), audit samples (ISA 530 and ISA 540).
10. Management letter (ISA 260 and ISA 265) and the application of
computer assisted audit techniques in audit evidence.
11. Audit reporting, covering - statutory requirements for audit report
(CAMA 2020), types of audit report, expectation gaps, professional
liability and concept of key audit matters (KAM)–ISA701;ISA 700; ISA
700 and ISA 705.

ACC 308: Public Sector Accounting & Reporting

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. explain the underlying concepts and principles in public sector
accounting;
b. state the constitutional, legislative and regulatory frameworks of
public-sector accounting;
c. discuss the process and responsibilities for planning and budgeting in
the public-sector;

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d. discuss Medium Term Expenditure Framework (MTEF), Medium

Term Sector Strategies (MTSS) and Planning, Programming and
Budgeting System (PPBS);
e. identify the underlying concepts, principles and framework for
reporting and auditing in public sector organisations;
f. discuss the roles of bodies setup for accountability and probity of
public officeholders;
g. explain the objective and preparation of financial statements using the
accrual basis method;
h. discuss the objective and preparation of financial statements using
Cash base method;
i. explain differences between Cash and Accruals Basso Public-sector
Accounting;
j. identify and apply international public-sector accounting standards;
k. discuss auditing in the public sector covering - financial and internal
controls, value for money audit, performance audit, etc;
l. differentiate between financial reporting in the private sector and
public sector (application of IFRS and IPSAS, IASB and IPSAB);
m. recognize the concept of business model, its various elements, and how
they are relevant to client's engagements analysis and reporting;
n. explain public procurement procedure–Public Procurement Act, 2007;
and
o. discuss ethical issues relating to public sector accounting.

Course Contents
1. Concept of public sector accounting.
2. The principles of government accounting in relation to professional
pronouncements from - United Nations (UN) on government
accounting. The International committee for public sector financial
management.
3. The constitutional, legislative and regulatory frameworks of public
sector accounting covering - Finance (control and management) Act of
1958 (as amended), financial regulations for federal and state
governments, financial memoranda for local government councils.

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Fiscal Responsibility Act, 2010 with emphasis on medium term

expenditure framework (MTEF) and Public Procurement Act, 2007.
4. Government planning and budgeting covering - Types of budgets,
budgeting techniques, budget process and control, and roles of FAAC,
RMAFC and IPSAS 24.
5. Government accounting with emphasis on reporting and auditing,
including - Uses of treasury cash book and transcripts, vouchers, bank
reconciliation statements, subsidiary accounts, journal entries, vote
book and expenditure control and revenue control procedures.
6. Roles of Auditor-General for the Federation. Financial statements
preparation according to-IPSAS 1–Presentation of financial statements,
IPSAS 2 – Cash flow statements, IPSAS 3 – Accounting policies,
IPSAS 34 – Separate financial statements and IPSAS 35 – Consolidated
financial statements.
7. The functions and powers of selected bodies saddled with the
responsibility of accountability and probity of public office holders,
such as Economic and Financial Crimes Commission (EFCC),
Independent Corrupt Practices and Other Related Offences Commission
(ICPC), Code of Conduct Bureau (CCB), Code of Conduct Tribunal
(CCT) and Public Accounts Committee (PAC).
8. Analysis and interpretation of public-sector financial statements using
relevant and appropriate techniques uchas ratio analysis, variance
analysis, budget performance indices and revenue and expenditure
profiles.
9. Accrual basis of accounting in the public sector, using appropriate
International Public Sector Accounting Standards (IPSAS) including
definitions, applications, recognition, measurement and disclosures.
10. Discuss ethical issues in public-sector accounting.
11. The theory and practice of business model; elements of business model-
revenue streams, customers segments, and relationships, channels,
major stakeholders, key resources, activities, partnerships, cost
structure, value proposition and organisation culture.

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ACC 311: Entrepreneurship in Accounting Education

3 Units C: LH 30; PH 15
Learning Outcomes
At the end of this course, students should be able to:
a. discuss employment and employers;
b. identify inherent potential in accounting graduates to create self-
employment and self-actualization;
c. appreciate the nature and potential of small-scale enterprises;
d. acquire proper orientation between vision and missioning
entrepreneurship;
e. familiarize with various aspect of accounting jobs that can be engaged
in as graduates which will move from small to medium to large scale;
f. acquire exposure into the sources of finance available to accounting
business owners; discuss the legal framework, documentation and
registration of business enterprise; and
g. appreciate partnership opportunities in accounting entrepreneurship.

Course Contents
1. Principle of entrepreneurship.
2. Vision and mission defined, compared and contrasted.
3. Sources of accounting business opportunities and ideas in accounting,
auditing, taxation, forensic examination, liquidation and insolvency
practices.
4. Feasibility studies into accounting business opportunities. Preparation
of business plans.
5. Overview of small business in the Nigerian economy, definition of
small business, state and trend of small business; financial and
administrative control, future of small business, and legal dimensions
in the management of small business.
6. Entrepreneurial discussions regarding the key business areas of
finance, accounting, marketing and management regarding small
business will be considered.
7. Sources of venture capital for accounting entrepreneurs.
8. Articleship and internship in accounting education.
9. Certification and registration process in accounting businesses.

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10. Partnership in accounting education. Accounting information Bureau.

11. Setting up a mini accounting office. Place of mentoring in accounting
entrepreneurship.

ENT 312: Venture Creation

2 Units C: LH 15; PH 45
Learning Outcomes
At the end of this course, students, through case study and practical
approaches, should be able to:
a. describe the key steps in venture creation;
b. spot opportunities in problems and in high potential sectors regardless
of geographical location;
c. state how original products, ideas, and concepts are developed;
d. develop business concept for further incubation or pitching for funding;
e. identify key sources of entrepreneurial finance;
f. implement the requirements for establishing and managing micro and
small enterprises;
g. conduct entrepreneurial marketing and e-commerce;
h. apply a wide variety of emerging technological solutions to
entrepreneurship; and
i. appreciate why ventures fail duet lack of planning and poor
implementation.

Course Contents
1. Opportunity identification: sources of business opportunities in Nigeria,
environmental scanning.
2. Demand and supply gap/unmet needs/market gaps/market research.
3. Unutilised resources, social and climate conditions and technology
adoption gap.
4. New business development: business planning, market research, etc.
5. Entrepreneurial finance: venture capital, equity finance, crowd funding.
Micro finance, personal savings, small business investment
organizations and business plan competition.
6. Entrepreneurial marketing and e- commerce.

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7. Principles of marketing, customer acquisition and retention. B2B, C2C

and B2C models of e-commerce.
8. First mover advantage, e-commerce business models and successful e-
commerce companies.
9. Small business management/family business.
10. Leadership & management: basic book keeping, nature of family
business and Family Business Growth Model.
11. Negotiations and business communication: strategy and tactics of
negotiation/bargaining. Traditional and modern business communication
methods.
12. Opportunity Discovery Demonstrations: business idea generation and
presentations.
13. Business idea contest, brainstorming sessions, idea pitching ,etc.
14. Technological Solutions: the concepts of market/customer solution,
customer solution and emerging technologies.
15. Business Applications of new technologies: Artificial Intelligence (AI),
Virtual/Mixed Reality (VR), Internet of Things (IoTs), Block chain,
Cloud Computing, Renewable Energy, etc.
16. Digital business and e-commerce strategies.

GST 312: Peace and Conflict Resolution

2 Units C: LH 30
Learning Outcomes
At the end of this course, students should be able to:
a. analyze the concepts of peace, conflict and security;
b. list major forms, types and root causes of conflict and violence;
c. differentiate between conflict and terrorism;
d. enumerate security and peace building strategies; and
e. describe roles of international organizations, media and traditional
institutions in peace building.

Course Contents
1. Concepts of peace, conflict and security in a multi-ethnic nation.
2. Types and theories of conflicts: ethnic, religious, economic, geo-
political conflicts.

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3. Structural conflict theory, realist theory of conflict, frustration-

aggression conflict theory.
4. Root causes of conflict and violence in Africa: indigene and settlers’
phenomena; boundary/boarder disputes; political disputes; ethnic
disputes and rivalries. Economic inequalities; social dispute. Nationalist
movements and agitations.
5. Selected conflict case studies – Tiv-Junkun; Zango Kartaf. Chieftaincy
and land disputes, etc. Peace building, management of conflicts and
security. Peace and human development.
6. Approaches to ease & conflict management - (religious, government,
community leaders etc.). elements of peace studies and conflict
resolution.
7. Conflict dynamics assessment scales. Constructive and destructive,
justice and legal framework.
8. Concepts of social justice; the Nigerian legal system. Insurgency and
terrorism. Peace mediation and peace keeping. Peace and Security
Council (international, national and local levels).
9. Agents of conflict resolution–conventions, treaties, community
policing. Evolution and imperatives. Alternative Dispute Resolution
(ADR). Dialogue, arbitration, negotiation, collaboration, etc.
10. Roles of international organizations in conflict resolution- (a).the United
Nations(UN) and its conflict resolution organs; the African Union and
Peace Security Council. ECOWAS in peace keeping.
11. The media and traditional institutions in peace building.
12. Managing post-conflict situations; refugees. Internally Displaced
Persons (IDPS). The role of NGOs in post-conflict situations.

LAW 450 Bankruptcy Law

1 Unit, C; LH = 30

NAU-ACC 311 Practical approach to case study

3 Units, C
Learning Outcomes
At the end of this course, students should be able to:

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a. demonstrate reliable skills in identifying and evaluating financial

statements.
b. possess adequate knowledge relevant to data evaluation and assessment.
c. appreciate the place of ethics observance in professional practice and
data analysis.
d. possess commendable insight in the appropriate approach to
professional report writing.

Course Contents
1. Financial statement analysis
2. Financial data analysis
3. Business reorganization and capital reduction
4. Business analysis
5. Exposition to strategic and Performance Management tools
6. Ethics and the professional accountant
7. Writing a professional report

NAU-ACC 322: Research Methodology

2 Units C: LH = 30
Objectives
The objectives of the course are to:
a. conceptualize research and research methodology
b. give an overview of research
c. identify and explain components of a research project report
d. describe methodology and its application in research
e. state and describe data analyses methods and techniques in accounting
research
f. give an overview of academic writing
g. explain the advantages of academic writing
h. explain the purposes and elements of academic writing
i. describe the techniques of academic writing
j. highlight different sections of a research paper and report
k. demonstrate the writing of proposals
l. describe the processes of getting a paper published
m. identify and determine the appropriate journal for publication

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n. describe critical elements of collaborative research

o. prepare and present effective PowerPoint presentation

Learning outcomes
On completion of the course, students should be able to:
a. define and explain the concept ‘research’ and define research
methodology
b. state and explain at least five (5) types of scientific research
c. identify and describe at least five (5) components of a research report
d. mention and describe at least four (4) components of the methodology
section in a research report
e. apply at least two (2) data analyses techniques/methods in research
f. define academic reading and writing
g. state at least five (5) advantages of academic writing
h. mention and explain at least two (2 )purposes and four (4) elements of
academic writing
i. identify and discuss at least (5) techniques of academic writing
j. state and write at least four (4) different sections of a research paper
k. write at least one (1) research proposal
l. write at least two (2) paragraphs on the processes involved in paper
publication
m. identify and describe precisely the journal selection process in relation
to subject matter
n. state and describe at least six (6) critical elements of collaborative
research.
o. prepare and present at least one (1)effective PowerPoint presentation

Course contents
1. An overview of research. Classification of research.
2. Formulation of research titles. Preliminary pages of a research.
3. Research proposal. Introduction: Background of the Study, Statement
of Problem, Objectives of the Study, Research questions, Statement of
hypotheses, Significance of the study, Scope, Limitation, Operational
definition of terms.

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4. Conceptual framework. Theoretical framework. Empirical review and

summary of Review.
5. Research design. Area of study. Method of data analysis. Source of data.
Model specification. Summary of Findings. Conclusion.
Recommendations. Implication of the study and area for further study.
6. Challenges of scientific research in Nigeria.
7. Prospect of accounting research.
8. Definition of academic writing and seminar presentation. Advantages of
academic reading and writing. Purposes of academic writing. Elements
of academic writing.
9. Techniques of academic writing. Basic principles in writing an abstract.
Features of a good introduction in a research paper.
10. How to write the methodology of a research paper. Basic features in
highlighting the result section of a paper.
11. Writing the discussion of a research paper. How to write a good
conclusion. How to extract the relevant elements of a paper for
recommendation.
12. Understanding impact factor and its implication in journal selection.
13. Understanding academic writing software.
14. Key elements of a research proposal. Distinguishing factors between
research paper and proposal writing.
15. Key components in the application for ethical clearance. Writing the
proposal of a translational research.
16. Definition of Statement of problem. Description of the key components
of a Statement of problem.
17. Description of components of PowerPoint presentation.
18. Seminar presentation.

NAU-ACC 324: Industrial Attachment to relevant firms

2 Units C: PH = 45
Objectives
The objectives of the course are to:
a. demonstrate appropriate workspace behaviors in a professional setting;
b. content knowledge appropriate to job function;

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c. display evidence of increased content knowledge gained through

practical experience;
d. describe the nature and function of the organization in which the
industrial attachment experience takes place;
e. explain how the industrial attachment placement has enhanced their
understanding of proposed career path; and
f. appraise the industrial attachment experience in terms of personal,
educational and career requirement.

Learning Outcomes
At the end of this course, students should be able to:
a. demonstrate appropriate workspace behaviors in a professional setting;
b. content knowledge appropriate to job function;
c. display evidence of increased content knowledge gained through
practical experience;
d. describe the nature and function of the organization in which the
industrial attachment experience takes place;
e. explain how the industrial attachment placement has enhanced their
understanding of proposed career path; and
f. appraise the industrial attachment experience in terms of personal,
educational and career requirement.

Course contents
This is a practical course which involves supervised training work in
corporate private and public firms. There shall be hands-on learning in all
the functional areas of accounting. Integrating knowledge of the taught
courses into the industrial attachment job experience. The requirements to
complete industrial attachment are: final presentation, a daily log, an
analysis of the company or organization the student worked for and a
performance evaluation from the supervisor.

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YEAR FOUR (400 LEVEL)

ACC 401: Advanced Financial Reporting

3 Units C: LH 30; PH45
Learning Outcomes
At the end of this course, students should be able to:
1. prepare simple group account of one subsidiary and an associate;
2. understand the provisions of relevant accounting standards on
preparation of group account, such as IAS 28, IFRS 3, IFRS 10, IFRS
11, IFRS 12, IFRS 13;
3. account for non-controlling interest at fair value, goodwill, and
acquisition during the year;
4. account for adjustment for intra-group transactions including sales,
unrealised profit, transfer of assets, debenture, loans, current account,
fair value adjustment, dividends, etc;
5. discuss related party transactions under IAS 24;
6. discuss operating segments under IFRS 8;
7. analyse and interpret financial statement of a simple group involving
one subsidiary and an associate; and
8. discuss the impact of technology on the accounting profession.

Course Contents
1. Preparation of simple group account of a direct subsidiary and an
associate.
2. Discuss and account for business combinations using IFRS 3–Business
combinations.
3. Application of other applicable standards such as IFRS 10 – Accounting
for consolidated financial statement, IAS 28–Accounting for
investments in associates, IFRS 12- Disclosure of interests in other
entities and IFRS 13- Fair value.

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4. Analysis and interpretation of simple group financial statements, IFRS

8 – Operating segments; and IFRS 11- Joint arrangements, IAS 24 –
Accounting for related party disclosures,
5. Discuss the following transformational and disruptive technologies and
their impact on the accounting profession –Artificial Intelligence(AI),
cloud computing, big data analytics, block chain technology, virtual and
augmented reality, digital currency, distributed ledger.

ACC 402: Corporate Reporting

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. prepare group financial statements involving fellow subsidiaries;
b. discussant evaluate non-financial reporting initiatives on corporate
performance measures;
c. prepare and analyse cash flows statement;
d. discuss creative accounting and aggressive earnings management;
e. apply provisions of IFRS to the preparation of financial statements;
f. explain the differences between integrated and sustainability reporting;
g. interpret financial statements using ratios;
h. identify and appraise financial instruments; and
i. 'discuss the role of corporate governance and sustainability reporting
on corporate performance'

Course Contents
1. Prepare group account involving direct subsidiaries, excluding indirect
and joint subsidiaries. Non-financial reporting such as management
commentaries, social and environmental accounting and reporting,
sustainability accounting and reporting, and integrated reporting.
2. Analysis and interpretation of financial statements including cash flows.
3. Earnings management and effect on corporate reporting.
4. Application of IAS 32–Financial instruments presentation, IFRS 2–
Share-based payment; IFRS 7–Financial instruments, disclosures, IFRS
9– Financial instruments Recognition and measurement, IFRS 12–

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Disclosure of interests in other entities, IFRS 13–Fair value

measurement, and IFRS 17– Insurance contracts.
5. Corporate governance, sustainability reporting

ACC 403: Audit and Assurance II

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. discuss the structure, responsibilities and reliance on internal aud it
functions;
b. explain specialised investigation and joint audit;
c. appreciate audit in computerised environment;
d. applytherelevantregulatorypronouncementsandstandardstotheconducto
faudit;
e. review data protection laws and regulations;
f. describe the functions of auditors and joint auditors;
g. explain digital forensics, data protection regulation audit and robotic
process automation in audit; and
h. apply IT skill to audit and risk assessment.

Course Contents
1. The internal audit department, covering scope of responsibilities, the
role of internal audit in corporate governance, place in the organisational
structure, comparison with external audit and outsourcing of internal
audit function.
2. Specialised investigations, involving investments or acquisition of
business, prospectus, special investigations, reports and other
investigations.
3. Audit of a computer-based accounting system including IT governance,
IT control activities, IT risk assessments and disaster recovery.
4. Impact of IT on audit environment using COBIT framework, cyber
security in relation to audit and investigation, web trust assurance,
algorithm reviews in business, digital forensics, data protection
regulation audit and robotic process automation in audit.

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5. Joint audits covering meaning, circumstances under which a joint audit

occurs, factors to consider in sharing audit work in joint audits and
merits and demerits of joint audits.
6. Auditor’s duties in respect of other relevant laws and pronouncements
such as professional codes of ethics for Auditors. Companies and Allied
Matters Act (2020), Financial Reporting Act (2011), Banks and Other
Financial Institutions Act (2020), Insurance Act (2003), and
International Standards on Auditing (ISA) and guidelines.

ACC 404: Financial Management

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. evaluate the management of working capital in organisations;
b. analyse and interpret financial statements;
c. assess and advise on business combination and restructuring such as
mergers, takeovers, reconstruction, and re-organisation;
d. assess and justify different valuation methods covering assets,
liabilities and shares;
e. evaluate and advise on management of financial risks;
f. discuss international financial management instruments and processes;
g. discuss the usefulness of spreadsheets in financial modelling;
h. evaluate capital budgeting and investment appraisal; and
i. discuss budgeting and budgetary controls.

Course Contents
1. The nature, scope and purpose of financial management. Sources and
costs of short, medium and long-term finance.
2. Sources and problems of new financing, capital budgeting and
investment appraisal.
3. Management of working capital. Analysis and interpretation of financial
statements.
4. Business mergers and take-overs.
5. Determinants and implications of dividend policy, valuation of shares.
Capital structure of firms. Cost of capital, mergers and acquisitions.

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6. Introduction to Capital Asset Pricing Model (CAPM) and portfolio

theory.
7. The capital structure.
8. Budgeting & budgetary control.
9. Introduction to financial derivatives and issues in international financial
management.
10. Management of financial risks including foreign currency risks,
hedging, options, futures and other derivative instruments.
11. International financial management.
12. Application of spreadsheets in financial modelling.

ACC 405: Bankruptcy & Liquidation

3 Units C: LH 30; PH 45
Learning Outcomes
At the end of this course, students should be able to:
a. demonstrate understanding of relevant concepts and procedures
covering bankruptcy and liquidation;
b. discussant prepare relevant statements of affairs in bankruptcy and
receivership;
c. explain the procedures relating to executorship and prepare relevant
statements of affairs;
d. differentiate between trust and trusteeship arrangements;
e. prepare Liquidation accounts;
f. explain deed of arrangements;
g. define basic concepts in executorship, wills and executor; and
h. distinguish Bankruptcy from Liquidation.

Course Contents
1. Bankruptcy: covering basic concepts, causes of bankruptcy and
liquidation procedures.
2. Deeds of arrangement in relation to scheme of arrangement and property
available for distribution.
3. The roles of official receiver, trustee and classes of creditors. Processor
lodging and payment of debt in bankruptcy and liquidation.

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4. Preparation of statements of affairs, deficiency/surplus accounts and

liquidators’ accounts.
5. Executorships including description and basic concepts, wills and
executor.
6. Trust covering definition, relevant concepts, board of trustees and
committee of inspection.
7. Administration of insolvent estates, trusts and estates of deceased
person.
8. Deeds of arrangements, disposition of property by wills and letters of
administration; and prepare accounts relating to the administration of
insolvent estates and trusteeship.

ACC 407 Advanced Costing and Management Accounting

3 Units C: LH = 30
Learning Outcomes
At the end of this course, students should be able to:
a. demonstrate indepth understanding of applicable control system in
organisations.
b. apply various standard costing measurtes and analysis obtainable in
organisations.
c. make different pricing decisions common in business operations.
d. deploy appropriate costing mechanism when making business
decisions.

Course Contents
1. Elements of a Control System: Characteristics, design and operating
of control systems. Operational and Accounting controls. Feed-back and
feed-forward systems.
2. 2 Standard Costing and Variance Analysis, setting standard, material
variances; labour variances. Overhead variance, mix and yield
variances, gross profit analysis, operation variance; responsibility;
Accounting system.
3. Pricing Decisions: Economic concept of price. Field cost, pricing return
on investment pricing direct cost pricing.Differential cost pricing,
conversion cost pricing.

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4. Pricing (sex, same costing). Other pricing strategies, including

skimming, penetration; complementing product; volume discounting.
Discrimination; product line, relevant costing, pricing; transfer printing-
explain and illustrate valuable cost fill cost and principle, behind
allowing for intermediate markets. Effect on performing assessment of
division and decisions made.
5. Activity based costing: Identify appropriate cost drivers under ABC.
Compare ABC and traditional methods of overload absorption based on
production units, labour hours or machine hours.
6. Target Costing: Derivation of target cost in. manufacturing and service
industries, suggest how a target cost gap might be closed
7. Life cycle Costing: Identify the costs involved at different stages of the
life-cycle, derive a life cycle cost in manufacturing and service
industries, identifying the benefits of life cycle costing.
8. Through put Accounting: Calculate and interpret a throughput
accounting ratio (TPAR). Suggest how a TPAR could be improved,
apply throughput accounting to a multi-product decision-making
problem.

ACC 490 Projects

6 Units C: LH = 30

NAU-ACC 408: Advanced Taxation Law and Account

3 Units C: LH = 30
Learning Outcomes
At the end of this course, students should be able to:
a. demonstrate concise understanding of capital Gains Tax Act and the
administration of Capital Gains Tax.
b. possess first hand skills on the application of companies income tax on
organizational income.
c. portray rich knowledge on the prevalence of petroleum profit tax in the
oil and gas industry in Nigeria, delving into the place of capital
allowance in its applicability.
d. express commendable insight on emerging trends in international
taxation and e-taxation.

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Course Contents
1. Capital Gains Tax (capital Gains Tax Act): Administration of Capital
Gains Tax. Chargeable Gains and Capital Gains Tax, Roll over Relief.
2. Companies Income Tax: minimum taxation. Trades or businesses sold
or transferred. Pioneer legislation (Industrial development income tax)
Relief Act, Double Taxation Arrangement. Tax on turnover basis. Tax
on dividend basis
3. Petroleum profit tax: overview of oil and gas industry in Nigeria.
Accounting period and basis of assessment for tax purposes. Income
accruing to petroleum companies. Allowable and non -allowable
expenses. Capital allowances (petroleum investment allowance and
annual allowance). Restriction on capital allowance claimable.
Treatment of loss. Registration and filing of returns. Joint venture. Profit
sharing contract (PSC) agreement.
4. Miscellaneous Tax Laws: Value Added Tax. Stamp Duties. Transfer
pricing
5. Emerging trends in international taxation and e-taxation

NAU-ACC 421: Sustainability Accounting & Reporting

2 Units C: LH = 30
Objectives
The objectives of the course are to:
a. conceptualize environmental accounting;
b. conceptualize sustainability accounting;
c. state and discuss social and environmental accounting processes;
d. identify and discuss the roles on social and environmental accounting
information disclosure in decision making;
e. identify and discuss the impact of practices and information on social
and environmental responsibility on the performance and value of the
company;
f. state and describe Sustainability accounting useful tools for social and
environmental risks assessment; and
g. The elements of sustainability reporting.

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Learning outcomes
On completion of the course, students should be able to:
a. define and explain the concept environmental accounting;
b. define and explain the concept sustainability accounting;
c. identify and describe at least four (4) social and environmental
accounting processes;
d. identify and describe at least two (2) roles of social and environmental
accounting information disclosure in decision making;
e. state and explain at least two (2) impact of practices and information of
social and environmental responsibility on the performance and value
of the company;
f. state and evaluate at least two (2) sustainability accounting useful
toolsfor social and environmental risks assessment; and
g. discuss at least 4 elements of sustainability reporting.

Course Contents
1. An overview of environmental and sustainability accounting.
2. Concept of environmental accounting.
3. Concept of sustainability accounting.
4. Trade-offs, benefits and costs of accounting for sustainability.
5. Triple bottom line accounting.
6. Environmental reporting and auditing.
7. Sustainability reporting and auditing. Social and environmental
accounting processes.
8. The roles of social and environmental accounting information
disclosure in decision making. Impact of practices and information on
social and environmental responsibility on the performance of
companies.
9. Impact of practices and information on social and environmental
responsibility on the value of the companies.
10. Sustainability accounting useful tools.
11. Social and environmental risks assessment. Identification resource
efficiency and cost savings measures. Improvements in social and
environmental issues with financial opportunities.

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12. Sustainability accounting emerging issues. Sustainability accounting

framework.
13. Stakeholders in environmental and sustainability accounting
framework.
14. Environmental and sustainability accounting information reporting and
disclosure.
15. Challenges of environmental and sustainability accounting practices in
Nigeria. Prospect of environmental and sustainability accounting in
Nigeria.
16. Measuring sustainability. Report audience and reporting needs.
17. Organizational and operational boundaries. Sustainability management
system.
18. Data collection and preparation. Financing development initiatives.
19. Financing social initiatives. Financing environmental initiatives.
20. Sustainability reporting. Benchmarking and decision making.

NAU-ACC 422: Forensic Accounting & Fraud Investigation

3 Units C: LH = 30
Objectives
The objectives of the course are to:
1. conceptualize forensic accounting
2. conceptualize fraud, misappropriation, embezzlement and corruption
3. explain the primary causes and consequences of fraud,
misappropriation, embezzlement and corruption
4. identify and explain types of fraud
5. give an overview of forensic science and accounting
6. state and describe forensic accounting techniques
7. apply forensic accounting techniques in fraud prevention and detection
8. identify forensic accounting techniques application to challenges and
possible solutions in Nigeria
9. distinguish the relationship between forensic accounting, accountability
and transparency.
10. describe and evaluate forensic accounting and audit case studies

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Learning outcomes
On completion of the course, students should be able to:
a. define and explain the concept ‘forensic accounting’
b. define and explain the concept’s fraud, misappropriation, embezzlement
and corruption
c. state and explain at least five (5) causes and consequences of fraud,
misappropriation, embezzlement and corruption
d. identify and describe at least four (4) types of fraud
e. write at least two (2) paragraphs history of forensic science and
accounting
f. mention and describe at least four (4) forensic accounting
techniques/methods
g. apply at least two (2) forensic accounting techniques/methods
h. identify at least five (5) challenges of forensic accounting techniques
application and possible solutions in Nigeria
i. precisely distinguish the relationship between forensic accounting,
accountability and transparency
j. evaluate at least two (2) case studies of forensic accounting and audit

Course contents
1. The concept and overview of forensic science and accounting.
2. Professional ethics and responsibilities of forensic accountants.
3. Fundamental forensic elements: civil and criminal procedure, evidence,
discovery, litigation services and engagement and practice
management.
4. The concepts of fraud, misappropriation, embezzlement and corruption.
Causes and consequences of fraud, misappropriation, embezzlement
and corruption in Nigeria.
5. Financial investigation. Fraud examination. Fraud classification,
occupational fraud and abuse. Fraud prevention, detection, and
response. Fraud schemes and applications.
6. Forensic accounting techniques and methods.
7. Bankruptcy and related frauds.
8. Fraud risk assessment structure.
9. Digital forensics and data analytics.

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10. Financial statement misrepresentation. Economic damages.

11. Valuation fundamentals. Valuation applications.
12. Challenges of forensic accounting techniques application and possible
solutions in Nigeria.
13. The relationship between forensic accounting, accountability and
transparency.
14. Application of forensic knowledge to cases.

NAU-ACC 423: Oil and Gas Accounting

2 Units C: LH = 30
Objectives
The objectives of the course are to:
a. give an overview of oil and gas sector in Nigeria
b. discuss the petroleum activities
c. explain upstream and downstream activities
d. discuss the fiscal/operating arrangement and regimes in the upstream
sector
e. state and describe Nigeria Extractive Industries Transparency Initiative
(NEITI) Act, 2007
f. describe and evaluate Nigerian Minerals and Mining Act, 2007 (as
amended);
g. discuss the various methods of accounting in oil and gas sector;
h. apply the successful effort method and full cost accounting method in
oil and gas accounting;
i. discuss the concept of fair value in oil and gas accounting; and
j. describe the operating contract in the petroleum industry e.g. joint
venture, production sharing contract and service contract.

Learning outcomes
On completion of the course, students should be able to:
a. identify and state at least four (4) oil and gas regulatory agencies and
their roles
b. explain petroleum activities like petroleum products, petroleum
economics, grades of petroleum, mineral interest and others
c. distinguish between upstream and downstream petroleum activities

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d. state and explain at least five (5) oil and gas operating arrangements
e. state and describe precisely in at least two (2) paragraphs the scope
and administration of the NEITI Act, 2007
f. state and describe precisely in at least two (2) paragraphs the scope
and administration of the Nigerian Minerals and Mining Act, 2007 (as
amended)
g. discuss the two key methods of accounting in oil and gas sector; and
h. calculate for the cost of petroleum activities using the successful effort
and full cost accounting method
i. define the concept of fair value in oil and gas accounting; and
j. discuss joint venture, production sharing contract and service contract
in relation to oil and gas sector.

Course contents
1. Nigeria Petroleum Industry. Petroleum products, petroleum
economics, grades of petroleum, mineral interest.
2. The differences between the downstream and upstream activities in the
oil and gas sector.
3. An overview of downstream operations in Nigeria.
4. Accounting principles, Practices and Procedures relating to various
phases of oil and gas operations.
5. Accounting for Crude oil refining, petro-chemical operations and
Liquefied Natural Gas Operations. Estimating reserves and values.
6. The successful effort method and the full cost method of accounting.
7. The concept of fair value in oil and gas accounting. Types of operating
contract in the Nigerian petroleum Industry – joint Ventures (JV),
production sharing Contract (PSC) and Service Contracts
(SC).Financial and Fiscal Monitoring Mechanism.
8. Accounting Standards and Auditing in the petroleum Industry.
9. Financial Accounting Principles practised by gas producers.
10. The roles of regulatory agencies in the oil and gas industry.
11. Effects of the provisions of The Petroleum Industry Governance (PIG)
Bill.
12. The scope and administration of the Nigeria Extractive Industries
Transparency Initiative (NEITI) Act, 2007.

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13. The scope and administration of the Nigerian Minerals and Mining Act,
2007 (as amended).

NAU-ACC 425: Emerging Issues in Accounting

2 Units C: LH = 30
Objectives
The objectives of the course are to:
a. appraise and describe relevant emerging issues in accounting
b. conceptualize human resource
c. conceptualize human resource accounting
d. give an overview evolution of human resources accounting
e. state and discuss importance of human resource accounting at national
and international level
f. identify and discuss human resource accounting practices in Nigeria and
across the globe
g. identify and discuss the process and approaches of human resources
accounting and audit
h. state and describe significance of human resource auditing as a tool of
human resource valuation
i. mention and explain methods of human resource valuation
j. identify and explain challenges of human resources accounting in
Nigeria

Learning outcomes
On completion of the course, students should be able to:
a. discuss at least two (2) emerging issues in accounting
b. define and explain the concept human resource
c. define and explain the concept human resource accounting
d. give at least two (2) paragraphs overview on evolution of human
resources accounting
e. state and discuss at least two (2) significance of human resource
accounting at national and international level
f. identify and describe at least three (3) human resource accounting
practices in Nigeria and across the globe

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g. state and explain at least two (2) process and approaches of human
resources accounting and audit
h. state and evaluate at least in two(2) paragraphs the significance of
human resource auditing as a tool of human resource valuation
i. mention and explain at least two (2) methods of human resource
valuation
j. identify and explain at least three (3) challenges of human resources
accounting in Nigeria

Course Contents
1. Introduction to Human Resource (HR) Accounting (meaning, need and
objectives of HR Accounting). Historical development of human
resource accounting.
2. Cost of human resource (acquisition Cost, training and development
cost and additional Cost).
3. Benefits and limitations of human resource accounting. Reporting of
human resource accounting at national Levels.
4. Disclosures at international level. Methods and human resource
accounting practices in Nigeria (cost of production approach – concept,
historical cost model, replacement cost model and opportunity cost).
Capitalized earnings Approach (economic value mode and
capitalization of salary). Statutory provisions governing HR accounts.
5. Human Resource Accounting Practices in Nigeria and across the globe.
6. Human resource audit (meaning, features, objectives of HR audit).
Benefits and Limitations of HR audit. Need and significance of HR
audit. Process of HR audit. Approaches of HR audit. Principles of
Effective HR Auditing. Role of HR auditor. Methods of Conducting HR
audit (interview, workshop, observation and questionnaire).
7. Components of HR audit. HR audit and workforce Issues (workforce
communication and employee relations, performance management,
compensation system and teambuilding system).
8. HR audit for legal compliance and safe business practices. Pre-
employment requirements. Hiringprocess. New-hire orientation
process. Workplace policies and practices.

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9. Effectiveness of human resource development audit as an Intervention

.Human resource audit and business linkages.
10. Human resource auditing as a tool of human resource valuation
(introduction, rationale of human resource valuation and auditing).
11. Valuation of human resources, Issues in human capital measurement
and reportin

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