National Board For Technical Education Kaduna

NATIONAL BOARD FOR TECHNICAL EDUCATION KADUNA
NATIONAL DIPLOMA (ND)
IN
ACCOUNTANCY
CURRICULUM AND COURSE SPECIFICATIONS
AUGUST 2004
PLOT `B’ BIDA ROAD, P.M.B. 2239, KADUNA – NIGERIA.

GENERAL INFORMATION
ND programmes should contribute adequately to the production of good quality and dedicate
business-manpower for commerce, industry, private and public enterprise.
The Goal and the Objectives of the ND Accountancy Programme
The goal of the ‘National Diploma in Accountancy is to produce a technician level manpower
who can effectively perform a range of functions in the field of Accountancy.
The objectives of the ND Accountancy are to:
(i) demonstrate a basic knowledge of financial operations of different types of business.
(ii) assist in the collection and integration of basic financial data for use in investment decisions.
(iii) prepare final accounts of business.
(iv) assist in the preparation of short and long term budget plans;
(v) collect and collate relevant financial information to aid superior officers and
management in making financial decisions.
(vi) interpret some basic ratio, statistical and financial data.
(vii) carry out a preliminary survey and feasibility studies.
(viii) understand the principles of financial accounting and their application to business situations.
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ENTRY REQUIREMENTS
NATIONAL DIPLOMA
Applicants with the following qualifications may be considered for admission into the National
Diploma programme by direct entry:
(i) G.C.E. Ordinary level or its equivalent (Teachers Grade II, W.A.S.C., S.S.C.E.) with four credit passes in English Language,
Mathematics and any other two subjects from the following: Economics, Business Methods, Principles of Accounts, Literature in
English, Commerce, History, Statistics, geography, Government Agric Science/Biology obtained at not more than two sittings, or
(ii) Four credit passes in relevant subjects as stated in (i) above obtained at the final examination of an NBTE recognized Preliminary ND
Programme offered by the polytechnics and similar post-secondary technical institutions.
CURRICULUM STRUCTURE
The structure of the curriculum of all ND programmes consists of four main components.
These are:
(i) General Education Courses

(ii) Foundation Courses
(iii) Professional Courses
(iv) Supervised Industrial Work Experience Scheme (SIWES)
The curriculum of each programme is structured into four semesters of classroom/Workshop/

Laboratory activities within the institution and three (3) to four (4) months Supervised Industrial Work
Experience Scheme (SIWES) in the relevant industries. Each semester of institutional
based activities shall be for seventeen (17) weeks duration distributed as follows:
15 weeks of teaching including practicals, tests, quizzes etc; and 2 weeks shared for registration and examinations.
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ACCREDITATION AND CONDITIONS FOR THE AWARD OF ND
Each programme offered shall be accredited by the NBTE

before the diplomates can be awarded the National Diploma. Details about the process of
accrediting a programme for the award of the ND or HND are obtainable from the Executive
Secretary, National Board for Technical Education, Plot B, Bida Road, P.M.B. 2239, Kaduna,
Nigeria. Tel. 062-237-609.
Institutions offering accredited programmes will award the National Diploma to candidates
who have successfully completed the programme’s course work, after passing the prescribed
examinations, diploma project and the Supervised Industrial Work Experience. Such
candidates should have completed a minimum of between 72 and 80 semester credit units
depending on the programme.
Diploma Certificates shall be classified as follows:
Distinction - GPA of 3.50 and above
Upper Credit - GPA of 3.00-3.49
Lower Credit - GPA of 2.50-2.99
Pass (P) - GPA of 2.00-2.49
Fail - GPA of below 2.00
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GRADING SYSTEM
75 and Above AA 4.0

70 to 74 A 3.5
65 to 69 AB 3.25
60 to 64 B 3.0
55 to 59 BC 2.75
50 to 54 C 2.50
45 to 49 CD 2.25
40 to 44 D 2.00
0 to 39 F
Continuous Assessment 30%

Examination 70%
100%
Transcript(s) showing all the courses taken and grades obtained by the students shall be issued
together with the certificate(s).
Note to teachers teaching the Programmes:
The new curriculum is drawn in unit courses. This is in keeping with the provisions of the
National Policy on Education which stress the need to introduce the semester credit units
which will enable a student who so wishes to transfer the units already completed in an institution
whose programme are accredited to an institution of similar standard.
In designing the units, the principles of the module system by product have been adopted, thus,
making each of the professional modules, when completed, to provide the students with
technician operative skills, which can be used for employment purposes.
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As the success of the credit unit system depends on the articulation of programmes between the
institutions and industry, the curriculum contents have been written in behavioural objectives,
so that it can be quite clear to all, the expected behaviours of the students who have
successfully completed some or all of the courses of the programme.
Note that there is a slight departure in the presentation of the performance based curriculum
which required that the conditions under which the performance are expected to be carried out
and the criteria for the acceptable levels of performance are stated. It is deliberate attempt to
further involve the staff of the department teaching the programme to write their own
curriculum stating the conditions existing in their institution under which the performance can
take place and to follow that with the criteria for determining an acceptable level of
performance. The department’s submission on the final curriculum may, however, be
vetted by the Academic Board of the institution.
It is our aim to continue to see to it that a solid internal evaluation system exists in each
institution. This is to say that a system for ensuring a minimum standard and quality of
education in the programmes offered throughout the polytechnic system
The teaching of the theory and practical work should, as much as possible, be integrated.
Practical exercises, especially those in professional courses and laboratory work should not be
taught in isolation from the theory. For each course, there should be a balance of theory to
practice in the ratio of 50:50 or 60:40 or the reverse.
GUIDELINES ON SIWES PROGRAMME
For the smooth operation of the SIWES the following guidelines shall apply.
Responsibility for Placement of Students.
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(a) Institutions offering the ND programme shall arrange to place the students in industry. By April 30 of each year, six copies of the master
list showing where each student has been placed shall be submitted to the Executive Secretary, NBTE who shall, authenticate the list and
forward same to the Industrial Training Fund, Jos.
(b) The Placement Officer should discuss and agree with industry on the following:
(i) A task inventory of what the student should be expected to experience during the period of attachment. It may be wise to adopt
the one already approved for each field.
(ii) The industry based supervisor of the students during the period, likewise the institution based supervisor should set and agree on
the criteria for the evaluation of the students on-the-job performance.
(iii) The evaluation of the student during the period. It should be noted that the final grading of the student during the period of
attachment should be weighted more on the evaluation by his industry-based supervisor.
Evaluation of Students During the SIWES
In the evaluation of the student, cognisance should be taken of the following items:
(a) Punctuality
(b) Attendance
(c) General Attitude to Work
(d) Respect for authority.
(e) Interest in the field/technical area.
(f) technical competence as a potential technician in his field.
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GRADING OF SIWES
To ensure uniformity of grading scales, the institution should ensure that the uniform grading
of students’ work which has been agreed to by all polytechnics is adopted.
The Institution Based Supervisor
The Institution based supervisor should initial the logbook during each visit. This will enable
him to check and determine to what extent the objectives of the scheme are being met and to
assist students having any problems regarding the specific assignments given to them by their
industry-based supervisor.
Frequency of visit
Institution should ensure that students placed on attachment are visited within one month of their placement. Other visit shall be arranged so
that:
(1) there is another visit six weeks after the first visit; and
(2) a final visit in the last month of the attachment.
SIWES as a Component of the Curriculum
The completion of SIWES is important in the final determination of whether the student is successful in the programme or not. Failure in the
SIWES is an indication that the student had not shown sufficient interest in the field or has no potential to become a skilled technician in his
field. The SIWES should be graded on a fail or pass basis. Where a student had satisfied all other requirements but failed SIWES, he may only
be allowed to repeat another four months SIWES at his own expense.
National Board for Technical Education,

Kaduna.
February 4th, 2004.
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Curriculum Table
ND PROGRAMME IN ACCOUNTANCY
1ST SEMESTER
COURSE CODE COURSE TITLE T P CU CH
OTM 101-102 Technical English 1 2 2 4 4

BFN 111 Elements of Banking 1 1 1 2 2
GNS 111 Citizenship Education 2 2 2
BAM 112 Business Mathematics 1 1 2 3 3
BAM 113 Principles of Law 2 0 2 2
BAM 211 Principles of Management 1 1 1 2 2
BFN 112 Principles of Economics 1 2 1 3 3
ACC 111 Principles of Accounts 1 1 3 4 4
OTM 113 Information Communications Technology 1 1 3 4 4
TOTAL 13 13 26 26
2ND SEMESTER
GNS 121 Citizenship Education 2 2 2

OTM 201-202 Technical English 2 2 2 4 4
BAM 126 Introduction to Entrepreneurship 1 1 2 2
BAM 122 Business Mathematics 2 1 2 3 3
BFN 121 Elements of Banking 2 1 1 2 2
BAM 214 Business Law 2 2 2
BAM 221 Principles of Management 2 1 1 2 2
BFN 122 Principles of Economics 2 2 1 3 3
ACC 121 Principles of Accounts 2 1 3 4 4
OTM 214 Information Communications Technology 2 1 3 4 4
TOTAL 14 14 28 28
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3RD SEMESTER
ACC 214 Taxation 1 1 2 3 3
BFN 213 Business Research Methods 1 1 2 2
BAM 212 Business Statistics 1 1 2 3 3
ACC 213 Auditing 1 2 1 3 3
ACC 212 Cost Accounting 1 1 3 4 4
ACC 211 Financial Accounting 1 1 3 4 4
BAM 216 Practice of Entrepreneurship 1 1 2
BAM 424 Company Law 2 2 2
TOTAL 10 13 23 23
4TH SEMESTER
BAM 222 Business Statistics 2 1 2 3 3

BFN 211 Business Finance 1 2 3 3
ACC 223 Auditing 2 2 1 3 3
ACC 222 Cost Accounting 2 2 2 4 4
ACC 224 Taxation 2 1 2 3 3
ACC 221 Financial Accounting 2 1 3 4 4
ACC 225 Public Sector Accounting 1 1 2 2
ACC 229 Project 2 2 2
TOTAL 9 15 24 24
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PROGRAMME: ND Accountancy Code: OTM 101-102 Credit Hours: 4 hours
Course: Technical English I Pre-requisite: Theoretical: 2 hours/week - 50%
Semester: 1 Practical: 2 hours/week - 50%
Course main Aim/Goal: This course is designed to enable the student acquire the necessary language and communication skills which will
enable him/her to use the English Language in a business environment and to know the techniques of correspondence.
General Objectives:
1.0 Develop appropriate study skills in English Language.
2.0 Know the nature of language and the basic rules of grammar.
3.0 Appreciate literary works in English.
4.0 Understand the concept of communication.
5.0 Know how to make oral and written presentations.
6.0 Know the rules of comprehension and interpretation.
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Course: Technical English I Pre-requisite: Theoretical: 2 hours/week - 50 %
Theoretical Content Practical Content

General Objective 1.0: Develop appropriate study skills using English Language.
Teacher’s Activities Resources Specific Learning Teacher’s Resources
Week
Outcomes Activities
Specific Learning Outcomes
1-2 1.1 Understand the principles of Explain the necessity for -Flip charts Demonstrate good Provide -Flip charts
good note taking and making acquiring good note- -Felt pen note-taking skill in assignments -Felt pen
techniques in English. making/making -Textbooks English. on note taking. -Textbooks
techniques in English. -Workbooks -Workbooks
-Close-
circuit TV
1.2 Understand method of note Show methods of note- Model notes List methods of note- Provide -Library
taking/making English. taking/making in English. taking/making in sources of -Internet
English. information on
note-
taking/making.
1.3 Identify sources of library Expose students to Library Classify sources of Refer students Sections of
information. sources of library Dictionary, library information. to sources of Library
information in English. reference library -Internet
books, etc information.
1.4 Identify information in the Discuss with students As in 1.3 Locate information in Guide students As in 1.3
sources listed in 1.3. how to locate the sources the coerces listed in in locating the
listed in1.3. 1.3. sources listed
in 1.3.
1.5 Identify good reading habits Discuss the principles of Class -Apply good reading Set tasks and -Newspapers
in English. good reading habits. handouts habits supervise -Textbooks
activities -Magazine
- Selected
12
Novels
General Objective 2.0: Know the nature of language and the basic rules of grammar.
3-6 2.1 List the characteristics of Explain the concept of Textbooks
language. language
Textbooks
2.2 Appreciate the four Discuss the four language Handouts Role playing in the Supervise the Audio tapes
language skills – speaking skills. four language skills. students’ Radio
listening, writing, & activities. Video recorder
reading. Cd-rom
2.3 Understand the functions of Explain the functions of As in 2.2 Discuss the functions As in 2.2 As in 2.2
language. language. above. in groups. above. above.
2.4 List the uses of English Explain the uses of Resource Role playing as Evaluate
Language in Nigeria. English Language in persons from researchers, students’
Nigeria eg as the government, government officials, activities.
language of Research, business, business, etc.
research, etc
government, business, etc.
2.5 Understand grammar and Explain grammar and Handouts
parts of speech. parts of speech.
2.6 Understand the use of part Analyse the use of parts Demonstration Work on the assigned Provide Textbooks
of speech in sentences. of speech in sentences. tapes. exercises. exercise as Workbooks
parts of and related
speech. materials.
2.7 Identify common errors in Explain what constitute Class handouts Correct common Provide Passages,
the use of parts of speech. errors in the use of parts errors in the use of passages Extracts
of speech. Examples parts of speech. containing Speech’s
common errors
in parts of
speech.
2.8 Understand correct synthetic Demonstrate to students Handouts Construct sentences Set activities As in 2.7
arrangement and correct synthetics with correct syntactic and provide above.
punctuation marks. arrangement and Examples arrangement and feedback
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punctuation marks. punctuation.
2.9 Appreciate idioms, figures Explain idioms, figures of As in 2.7 Construct sentences to Set activities As in 2.7
of speech, and offices. speech and affixes. above. illustrate idioms, and provide above.
figures of speech and feedback
affixes.
General Objective 3.0 Appreciate literacy works in English.
Understand the meaning and Define and trace the Literary
7-8 stages of development of development of literature. materials.
literature.
Handouts
Classify the literary game. Different between the Classical and Analyse the Supervise the Class handouts
literacy genres. modern characteristics of students
literary different literacy activity. Selected
works. genres. literary
examples
Appreciate the terminology Explain the terminology As in 5.2 Differentiate among Evaluate Role playing
and functions of and functions of literature above the following – fiction, students of the
literature. such prose and fiction in prose, plot, setting activity. characters.
terms of eg plot, setting, characterisation etc.
characterisation, etc.
General Objective 4.0: Understand the concept of communication.

Define and outline the process Define and analyse the Textbooks,
9-10 of communication. process of Charts, etc.
communication.
List the purpose of Analyse the purposes of As in 4.1
communication. communication above.
Differentiate between Explain the relationship As in 4.1 Identify barriers to Evaluate Handouts
communication and between communication above. effective students work.
language. and language. communication at
various levels.
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Appreciate the impact of Explain the impact of Telephone Group discussion Module the
interference on interference on receivers, students
communication at various communication at various Radio discussion.
levels. levels eg phonological, Television,
syntactic, etc. etc. Role plays
Appreciate code mixing, code Explain code mixing Class
switching, and dissonance in code switching and handouts
communication. dissonance in
communication. Graphic
examples
General Objective 5.0: Know to make oral and written presentations.
5.1 List the organs and functions of Label and describe the Class a. Label organs of Guide the
14-15 speech. functions of the organs of handouts speech. students.
speech. b. Classify functions
of organs of speech.
5.2 List the phonemes of English. Explain the phonemes of Handouts Produce correctly each Guide the
English. of the phonemes students.
enumerated by the Handouts
teacher.
5.3 Appreciate the different sound Distinguish between the Sound tracts Pronounce the Evaluate Oral and
contrast as demonstrated by the different sound contrasts eg video, different sound students written
teacher. in the consonantal and audio, etc contrasts in English work. speeches.
vowel systems of English Language.
Language through correct
pronunciation.
5.4 Note the principles of effective Explain principles of Handouts Give short speeches eg Illustrate
speaking. effective speaking viz, welcome address, techniques of
correct use of stress, stories, vote of thanks, effective
rhythm, and intonation etc. speaking.
pattern.
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5.5 List the various types of Explain and illustrate the Models of Write formal and Evaluate
correspondence. various types of formal and informal letters, students’
correspondence, eg letter, informal memos and notices. work.
memo, notices, etc. letters,
memo,
notices, etc.
General Objective 6.0: Know the rules of comprehension and interpretation.

6.1 Recognise the idea in a given Explain the concept of Selected a. Identify main idea in Group work.
passage as distinct from main idea and passages from a given passage. Guide students Selected
differentiate it from relevant texts. in their work.
details. passages
details. b. Distinguish between
main idea and handouts
details.
6.2 Note the use of main idea in Explain the use of main As in 6.1 Predict specific details Evaluate
anticipating details. idea in anticipating above. from main idea. students work.
specific details.
6.3 Appreciate the use of context Explain how to use As in 6.2 Draw conclusions from Guide and
dues in comprehension. contest dues such as above available information. evaluate
definitions, restatements, students work.
and examples to aid
comprehension.
ASSESSMENT CRITERIA
Coursework Course test Practical Other (Examination/project/portfolio)
% % % %
30 30 60
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PROGRAMME: Code: BFN 111 Credit Hours: 30 hours
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: Elements of Banking 1 Pre-requisite: Theoretical: 1 hours/week - 50%
Goal: To enable the students understand the basic concepts of money and credit and the practical aspects of Banking transactions.
The students should be able to understand the evolution, structure of different types of Banking Institution and their roles in the
working of the Nigerian financial systems.
GENERAL OBJECTIVES:
On completion of this module the students should be able to:
1.0 Understand the concepts of Money.

2.0 Know the evolution and the structure of the banking Institutions.
3.0 Understand Commercial banking, lending/borrowing principles.
4.0 Understand Bank services and methods of payments through banking systems.
5.0 Understand the roles of non-bank intermediaries.
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PROGRAMME: NATIONAL DIPLOMA Code: BFN 111 Credit Hours: 30 hours
IN ACCOUNTANCY
Course: Elements of Banking 1 Pre-requisite: Theoretical: 1 hours/week - 50%
General Objective 1: Understand the concepts of Money

Week Teacher’s Activities Resources Specific Learning Teacher’s Resources
Activities
Specific Learning Outcomes Outcomes
1.1 Explain the basic concepts of Lead the students to Textbooks; Able to explain the Guide the Assignment
money – its origin. identifying the simple journals, concept of money and students to brief.
1.2 Describe how banks create meanings of money. magazines the different forms of complete a
money. The history of money and money. group research Internet
1.3 Differentiate between the from ancient periodicals. exercise using
different types of money. civilization to date be Able to explain factors the internet. Word processor
1.4 Explain the factors that traced. Textbooks, influencing the supply They should
influence the demand for Illustrate to the journals, and demand of money. research the
and supply of money. students the process of magazines origins and
money creation by and development of
banks. A quiz can be transparenc monetary
assigned after the y. systems and
lecture. comment on
Identify types of their
money, discuss the development
types and differentiate and the situation
them, with examples. to-day.
Provide the concepts of
demand and supply of
money and identify the
factors that influences
them.
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General Objectives: 2.0 Know the evolution and the structure of the banking institutions.
2.1 Explain the evolution and Provide a historical Textbooks, Ability to understand and Individual Assignment
structure of different types of account of the Apex magazines, appreciate the difference assignments brief
Banking Institutions – Central bank, Commercial journals and between the role of comparing and
Bank, Commercial Banks, Banks, Development periodicals. private sector banks and contrasting the Internet
Development banks and non Banks and non Bank/ the role of central banks. roles of central
Banking/Finance Institutions. Finance institutions and private Word processor
2.2 Explain sources of funds, from Colonial to post sector banks
functions and the management Colonial periods. Transparency
of the Banks named in 2.1 Illustrate with a chart , charts,
above. the structure of those textbooks,
Banks. magazines,
Outline and discuss journals and
the various sources of periodicals.
funds mobilized by
Banks.
Provide a discussion
on the functions
performed by Banks
listed in 2.1.1
Lead the students in
studying the nature
and type of
management practices
in the Banks.
General Objective: 3.0 Understand Commercial Bank lending/borrowing principles
3.1 Describe commercial Banks Illustrate to the Transparency Ability to apply the Group Internet
balance sheet structure. students the properties , textbooks, principles of borrowing/ assignment
6–8 3.2 Explain the basic concepts of of a Banks balance Annual lending applied by matching the Flipchart
liquidity and profitability. sheet. A specimen accounts and commercial banks in needs of a
3.3 Define borrowing and lending. shall be provided to Statements, their decision making. range of
3.4 Explain the principles the students. Magazines, potential
governing borrowing and Provide, with a etc. borrowers with
lending. workable figure, a the
3.5 Explain the role of Banking in simple understanding Annual requirements
the economy – special position of liquidity and Accounts and applied by
of the Financial system in the profitability concepts Statements, bank lenders
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saving process. in Banking. textbooks,
Lead the students in journals etc.
providing the meaning
of borrowing and
lending.
Outline and discuss
the canons of lending
and that of borrowing.
Provide a discussion
on the roles perform
by Banks in the
development process
of a nation.
General Objectives. : 4.0 Understand Bank services and methods of payments through banking systems.
4.1 Describe the various services Lead the students in Textbooks, Ability to explain the Group exercise Internet
offered by the Banks. identifying the journals, services offered to involving an
9 – 11 4.2 Explain the methods of products offered by magazines customers by banks investigation Exercise brief
payments through the Banking banks for customer and concerning payment into methods of
system. services, and a Newspapers. methods. making Flipchart /
4.3 Describe the Banks clearing discussion on each be payments powerpoint.
system. made. through banks.
4.4 Explain the role of Banking as Outline and provide a Textbooks,
catalysts in development discussion with a Transparency Feedback as a
specimen where , Magazines group to the
possible the methods and journals. class.
of payment via the
Banking System.
Illustrate how Banks
clearing system
operates to the
students. The recent
development in the
clearing system shall
be discussed too.
Provide a detail
discussion on the
instrumentality of
20
Banks in triggering
development to
nations.
General Objectives. 5.0 Understand the roles of non-bank intermediaries
5.1 Explain what non-bank Lead the discussion of Textbooks, A full understanding of Guide students Internet
12 – 15 intermediaries are and their what non-bank magazines, the importance of non- to research the
contributions to the economy as Intermediaries are and journals and bank intermediaries to role of non-bank Class short test.
a how they contribute in Newspapers. the Nigerian economy. intermediaries (multiple
whole. the mobilization of and their choice)
5.2 Discuss the importance of the financial resources for importance to
institutions by funds development. the Nigerian
mobilization and contributions Provide an outline of economy.
to the economy as a whole. the Sources of funds
5.1 Distinguish between non-bank and the process in Students to
financial intermediaries and channeling these funds complete short
Banks. by the non-banks into class test
the financial system
and the economy at
large.
Provide the students
with a clear distinction
of non-bank financial
institutions and Banks
with examples.
`
`
`
ASSESSMENT CRITERIA
% 20% 30% 50%
21
PROGRAMME: ND ACCOUNTANCY Code: BAM 112 Credit Hours: hours 3
Course: BUSINESS MATHEMATICS Pre-requisite: Theoretical: 1 hours/week - 33%
Practical: 2 hours/week -
Semester: ONE 67%
Course main Aim/Goal

The course is designed to enable the student apply the quantitative knowledge of business mathematics in solving simple business problems.
General Objectives:
1. Understand the concepts of simple and compound interest, annuity, present value and discount
2. Understand investment appraisal, the necessary test and their application to business
3. Evaluate indices
4. Understand the concepts of equations and inequalities and their applications in solving business problems.
5. Understand vector algebra and its application to business
6. Comprehend the basic idea of matrix and its application to business
7 Understand the construction and interpretation of graphs and their application.
22
General Objective 1: Understand the concepts of simple and compound interest, annuity, present value and discount
Teacher’s Resources Specific Teacher’s Resources
Week
Activities Activities
Specific Learning Outcomes Learning
Outcomes
1.1 Define simple and
Explain Textbooks Compute annuity Guidance on the Questions
compound interest. sequence and Calculators and compound calculation of simple and problems
1.2 Compute annuity and series Annuity interest. and compound based on
compound interest. Explain simple Tables Compute the interest. business
1.3 Compute the value of land, and compound Log books value of land, Solve business situations
equipment, etc or money interest equipment, etc or problems – retail
according to present value Solve problem money according scenarios – using
concept. involving 1.1 to present value simple and
1.4 Compute the monetary worth above. concept. compound interest.
of things with discount Explain annuity, Compute the Advice on the
concept. PV, and monetary worth concept of net
1.5 Apply the above concept to network. of things with present value –
problems in business. Solve problem discount concept. simple calculations.
involving above.
General Objective 2: Understand investment appraisal, the necessary test and their application to business
2.1 Define the discounting Explain the concept Textbooks State discounting Guidance on cash flow Questions
techniques. of discount and cash Calculators techniques using and discounted cash and problems
2.2 State discounting techniques flow techniques. Annuity the cash flow flow calculations based on
using the cash flow method. Solve problems Tables method. Solve business business
2.3 Perform the necessary test in involving the above. Log books Perform the problems – retail situations
the choice of the techniques.. Conduct test necessary test in scenarios – using
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2.4 Apply above concepts to the choice of the simple and
problems in Business techniques.. compound interest.
Apply concepts to
problems in
Business
General Objective 3: Evaluate Indices
3.1 Define indices Explain indices; Textbooks Simplify the Solve business Questions
3.2 Simplify the product and logarithms & their product and problems using and problems
quotient of indices. laws. Calculators quotient of indices. based on
3.3 Simplify the value of an Solve problems indices. Advice and business
index raised to an exponent. involving the above. Log books Simplify the guidance on the use situations
3.4 Define logarithms. value of an of indices and
3.5 Explain the laws of index raised logarithms
logarithms to an
3.6 Define change of base exponent.
3.7 Apply the above concepts to
problems of business
management.
General Objective 4: Understand the concepts of equations and inequalities and their applications in solving business problems.
4.1 Explain the concept of Explain mathematics Explain Solve Advice on the Questions
equation, i.e. A=B, where A equations. mathematic simultaneous application of and problems
and B are expressions. ii. Explain types of s equations. equations simultaneous linear based on
4.2 List different types of equation. ii. using equations. business
equation: Linear, quadratic, iii. Solve problems Explain algebraic and Solve business situations
cubic, etc. involving types of graphical problems using
4.3 Enumerate examples of equations using equation. methods. indices.
simultaneous equations: mathematical iii. Solve Factorize a Apply the principles
24
Linear, quadratic etc and graphical problems given of factorization.
4.4 Solve simultaneous equations. involving equation. Solve equations
equations using algebraic iv. Give assignment. Solve a given relevant to business
and graphical methods. equations equation by situations.
4.5 Explain factorization. using Factorization.
4.6 Factorize a given equation. mathematic Solve given
Solve a given equation by al equations by
Factorization. and completing
4.7 Solve given equations by graphical the square
completing the square equations.
4.8 Explain the use of formula in iv. Give
solving quadratic equations. assignment.
4.9 Solve equations involving
inequalities.
General Objective 5: Understand vector algebra and its application to business.
5.1 Define a vector. Explain vector Textbooks Illustrate the Apply the concepts Questions
5.1 List example of vector. and its law. Graph papers addition, of vector algebra to and problems
5.2 Illustrate the addition, Solve problem subtraction Business based on
subtraction and involving vector and Advice on the business
multiplication of vector. multiplication application of situations
5.3 Explain the distribution law of vector. vectors to business
of Vector. Explain the situations.
5.4 Apply the concepts of vector distribution .
algebra to law of
business. Vector.
.
General Objective 6: Comprehend the basic idea of matrix and its application to business
6.1 Define matrix Explain the concept Textbooks Perform Advice on the Questions
25
6.2 Identify matrix of matrix and its simple application of and problems
6.3 State the properties of matrix properties. operations of matrices to business based on
6.4 Perform simple operations of Solve simple matrix addition, situations. business
addition, subtraction and problems. subtraction Apply the concepts situations
multiplication with matrix. Solve matrix by and of matrices to
6.5 Determine the determinant linear equations multiplication business situations
of matrix including Solve business with matrix.
positives, negative and zero problems using Determine the
determinants. matrix. determinant
6.6 Explain the rank of a matrix. (i) Conduct test of matrix
6.7 Determine the inverse of a including
matrix. positives,
6.8 Determine the transpose and negative and
adjoin of a matrix. zero
6.9 Solve linear equations by the determinants
methods of Game’s Rule, (ii)
Gausian Method, (iii) on
verse of matrix.
6.10 Apply the rank of a
matrix to input/output
analysis.
General Objective 7: Understanding the construction and interpretation of graphs and their applications
7.1 Solve two simultaneous Solve simultaneous Textbooks Solve two Advice on the Questions
linear equations using equation using Graph simultaneous application of and problems
graphical method. graphical methods papers linear simultaneous linear based on
7.2 Solve two simultaneous Guide students to equations equations using business
equations: Linear and plot simple graphs Mathematic using graphs to business situations
quadratic using graphical and their al set graphical situations.
approach. applications to method Apply the concepts
26
7.3 Solve two simultaneous management of Solve two of quadratic
equations: quadratic and business. simultaneous equations to
quadratic using graphic equations: business situations
approach. quadratic and using graphs
7.4 Identify the slope and quadratic Plot straight line
intercept of a given quadratic using graphic graphs.
by graphical approach. approach. Sketch the graphs of
7.5 Plot straight line graphically Plot straight simple functions.
given a set of co-ordinates line
and points or the slope and graphically
intercept. given a set of
7.6 Sketch the graphs of simple co-ordinates
functions. and points or
7.7 Apply the above concepts to the slope and
management of intercept.
business.
ASSESSMENT CRITERIA
% % % %
Competency: On completing the course, the student should be able to understand/estimate/define/etc….
Template_Nigeria
27
Course: PRINCIPLES OF LAW I Pre-requisite: Theoretical: 2 hours/week - %

Practical: 0 hours/week - %
Semester: ONE

This course is designed to introduce the student to the general principles of Nigerian law as it affects business.
General Objectives:
1. Know the composition of the Legal System in Nigeria
2. Know the rudiments of the Nigerian Constitutional Law concepts and the separation of powers in the constitution
3. Know the nature and sources of Nigerian Law
4. Know the law of the Person and of Association
5. Know the Law of Administration of Estates and Trusts
6. Understand the law of Property
7. Understand the rudiments of the Law of Contract.
8. Understand the Law of Tort in business.
28
General Objective 1: Know the composition of the Legal System in Nigeria

Week
Outcomes
1.1 Define law. Explain the Textbooks Know the Show students with Visit to a
1.2 Explain why law is an concept of Law Journals Nigerian Legal diagrams. The Nigerian
important aspect in the and its system and its Nigerian legal Court
existence of a society. importance. structures. system and its Websites on
1.3 Identify the types and Explain types structures. tribunals and
hierarchy of courts. and nature of arbitration.
1.4 Identify the existence of courts, tribunals
tribunals and arbitration and arbitration.
(body, group and panel) Explain the
1.5 Explain the jurisdiction of hierarchy of
various courts, tribunal and personnel in the
arbitration body. legal profession
1.6 Explain the various Explain NBA
personnel and their positions and other
in the hierarchy of courts. organizations in
1.7 Explain the organization of the legal
the legal profession in profession.
Nigeria.
29
General Objective 2: Know the rudiments of constitutional law and the separation of powers in the constitution.
2.1 Explain Constitutional Law Define Textbooks Know the Show students the Nigerian
concepts, state, nationality, constitution Nigerian Nigerian Constitution Constitution.
citizenship, domicile, Identify the Constitutio Constitution with and its components. Law
supremacy of the major ns emphasis on the Reports etc.
constitution and the rule of organisation of Journals/Pu provisions Discuss relevant cases
with students.
law. government as blications relating to
Organise a debate to
2.2 Explain the various organs of specified in the separation of discuss the
the state. constitution powers. constitutional
2.3 Explain the meaning of Explain the arrangements.
separation of powers. nature of abuse Cite relevant
2.4 State which powers are of powers and cares and Guidance on the
executive, legislative, and their remedies. situations of possible abuses of
judicial? Explain the above of powers power using relevant Groupwork
2.5 Explain the various positions nature of the rule and rule of law. case law. to consider
and functions of holders of of law. Consider the legal different
the powers in 2.4. Textbooks remedies. aspects of
Preparation for the
2.6 Explain the possible abuse of Give assignment State which abuse of
assignment – using
powers conferred on the Constitutio powers groups discussions power and
executive legislature, and the ns are executive, the legal
judiciary. Journals/Pu legislative, and Each group to apply remedies.
2.7 Explain the possible blications judicial? the relevant aspects of Civil
remedies for such abuses. Explain the the constitution. remedies and
2.8 Explain the nature of various positions redress.
fundamental human rights and functions of
and the rules of natural holders of the
justice. powers
2.9 Explain how the breaches in Explain the
30
2.8 are redressed. possible abuse of
powers.
Explain the
possible remedies
for such abuses.
Explain the nature
of fundamental
human rights -
rules of natural
justice.
Explain how the
breaches in 2.8
are redressed.
General Objective 3: Know the nature and sources of law.
Explain the nature of Nigerian Explain the nature Textbooks Explain the
Law. and sources sources of Guidance on
Explain the sources of Nigerian of Nigerian Law precedent) questions and legal
law i.e. received English law Explain criminal Local terminology with
(common law and equity, status and Civil Law Legislation crosswords, puzzles
of general application, and and state their and and question and
judicial precedent) Local importance customary answer.
Legislation and customary law. law.
Distinguish between criminal Distinguish Case law to show
and civil law and state the between the differences
importance of such distinction. criminal and between civil and
civil law and criminal law
the
importance of
31
such
distinction.
General Objective 4: Know the law of persons and law of Association:
4.1 Recognize the distinction Explain Law of Textbooks Recognize the Guidance on relevant Use of
between natural person and Person and Law Websites law of cases and relevant relevant
legislation.
artificial person. of Association. domicile of websites
4.2 Explain the legal personality Explain legal infants and Consider questions on
of unborn persons, dead capacity of married legal capacity.
persons, infants and married insane, intents, woman.
women. married women Explain the Allow students to
research age groups and
4.3 Recognize the law of etc capacity of an the legal status of
domicile of infants and Explain types insane partnerships – agencies –
married woman. and nature of person, trade associations.
4.4 Explain the capacity of an corporations infants, and
insane person, infants, and and married Working in Pairs
married women, to enter into distinguish women, to
legal relations. them enter into
4.5 Distinguish between a from legal
corporation sole and a unincorporated relations.
corporation and aggregate associations Distinguish
corporation. Conduct test between a
4.6 Identify unincorporated corporation
associations – partnership, sole and a
trade unions and local corporation
customary family group. and aggregate
4.7 Explain the capacity of corporation.
corporations to enter into Explain the
legal relations. capacity of
corporations
to enter into
32
legal
relations.
General Objective 5: Know the Law of Administration of Estates and Trusts.
5.1 Distinguish between estates Explain estate and Textbooks Know the Cite cases as it Copies of
(will) and instate (without instate. Websites relevant cases relates the wills, trust
successions) Explain the nature as it relates to administration of documents
5.2 Explain the grant of probate of trusts, kinds and the Estates and Trusts. and letters of
and letters of Administration their creation. administratio administratio
and Estates. Explain rights of n of Estates n.
5.3 Explain the Nature of trusts, beneficiaries and and Trusts.
kinds and their creation. the duties of Talk by a
5.4 Explain the rights of trustees. qualified
beneficiaries. lawyer
Explain the duties of trustees.
General Objective 6: Understand the law of property
10 6.1 Explain the nature of Explain the nature Textbooks Know the Cite relevant as it
property. and Law of relevant cases relates to the law of
6.2 Explain the law of ownership Property. as it relates to property, mortgages,
and Explain mortgage, the law of pledges, lien etc.
possession. pledge, lien, etc. property,
6.2 Distinguish between real and mortgages,
personal property. pledges, lien
6.3 Distinguish between etc.
mortgage, pledge, lien, etc.
6.4 Identify legal and equitable
interests.
General Objective 7: Understand the Rudiments of the Law of Contract
7.1 Explain what contract is. Explain the nature Textbooks Know the Guidance on Use of
33
11 - 12 7.2 Explain the nature and forms and Law of Law reports relevant cases relevant cases as relevant
of contracts. Contract as they relate they related to the websites
7.3 Explain the essentials of a Cite relevant cases to the law of law of contract.
valid contract. contract.
7.4 Explain terms of contracts –
conditions, warranties Business
7.5 Explain the vitiating Scenarios for
elements in contracts. students to
7.6 Explain discharge, apply case
frustration and breach of law and
contracts. principles of
7.7 Explain the remedies for law
breach of contracts.
General Objective 8: Understand the Law of Tort.
8.1 Explain the nature of torts Explain the nature Textbooks Explain Use of
and the basis for liability. and Law of Tort. Law vicarious Guidance on relevant
8.2 Explain the general defences Explain torts arising reports liability – relevant cases as websites
to liability in torts. from business master and they related to the
8.3 Explain vicarious liability – relationship. servants. law of tort
master and servants. Cite relevant cases. Identify
8.4 Identify specific torts – Conduct test. specific torts Problem solving
Occupier’s liability, trespass, – Occupier’s assignment based on
negligence, nuisance, liability, Grabb,Suit and
defamation, and conversion. trespass, Runn a firm of
8.5 Explain torts arising from negligence, solicitors advising
business competition – nuisance, business clients
malicious falsehood, passing defamation, about possible legal
off, and interference with an and liability – passing
existing contract. conversion. off, negligence,
Explain torts defamation,
34
arising from conversion etc.
business
competition –
ASSESSMENT CRITERIA
% % % %
Template_Nigeria
35
Course: PRINCIPLES OF Pre-requisite: Theoretical: 1 hours/week - %
MANAGEMENT I
Practical: 1 hours/week - %
Semester: ONE

To enable the student acquire background knowledge of the historical evolution of management thought and to introduce them to basic
managerial principles and techniques.
General Objectives:
1. Know the nature and scope of management

2. Know the historical background of management
3. Understand the responsibilities of a manager
4. Understand the management function of Planning
5. Understand the management function of organizing
6. Understand the management function of co-ordinating
7. Understand the management function of controlling.
36
General Objective 1: Know the nature and scope of management

Week
Outcomes
1.1 Define Management. Explain the nature, 1) Learn from a Guide the student to Internet
1.2 Explain the nature and scope scope and Textbooks functional source formulation Relevant
of Management objectives of 2)Manageme organization how of objectives and websites
1.3 Explain objectives of management. nt Journals objectives are functions of
Management. Explain the formulated. management from
1.4 Explain the functions of functions of the internet.
Management. management with Apply the
examples functions of
management to a
known
organization.
General Objective 2: Know the historical background of Management
2.4 Explain the evolution of Explain the Relate the Show through the Internet
Management thought contributions Babb- Textbooks theories of internet or Relevant
including age, Taylor etc to management to management film the websites
contributions made by Frederick the development of the success story application of
Taylor, Henri Fayol etc. management thought
management of an existing
2.5 Know Explain the various to real life situation.
organization.
schools
of Management thought.
37
General Objective 3: Understand the responsibilities of a manager
3.1 Explain who a manager is Explain who a 1) Textbooks Explain Invite a practical Internet
3.2 Explain the roles and manager is, his
2) Journals whom a Manager to educate Relevant
responsibilities of a manager roles and 3) Publications manager is, the student on his websites
responsibilities his qualities roles and
and the responsibilities in
varying his organization.
nature of his
job.
General Objective 4: Understand the management function of planning
4.1 Define Planning. Explain planning, its 1) Explain from Guide the student to Internet
4.2 Explain the need for types, process and the Textbooks
a functional learn the application Relevant
Planning. need for planning. 2) Journals
organization of planning process websites
4.3 Explain types of plan. Explain with examples 3)Publicatio
how planning through the internet.
4.4 Explain the planning tools of management ns has led to its Use a relevant caes
process. planning. success study on a
4.5 Identify tools of Conduct Test. noting the media/retail project
management planning. effect of the
different
types of
planning.
General Objective 5: Understand the Management Function of Organizing
5.1 Define organizing. Explain organizing as a 1) Use practical Demonstrate using Internet
5.2 Explain the need for function Textbooks illustrations diagrams the various Relevant
organizing. Explain its process and 2) Journals to explain organizational websites
5.3 Explain the process of the need for organizing. 3) Publica organizing, structures.
38
organizing. Explain organization as its functions Use simple case
5.4 Define a basic organizational a basic structure using and process histories to draw
structure. diagram relevant organisation
sharts
General Objective 6: Understand the Management function of Co-ordinating
6.1 Explain the nature of co- Explain co- 1) Textbooks Explain how Invite a co-ordinator Internet
ordination. ordination, its 2) Journals to co-ordinate of an existing Relevant
6.2 Explain the need for co- nature, process and 3) Publications using net- programme to websites
ordination. the need for it. - Management working and lecture the students.
6.3 Identify the major areas of Explain how to co- its benefits.
co-ordination namely: ordinate human,
Human material, financial
General Objective 7: Understand the management of Control
7.1 Define the concept of Explain the concept of 1) Practicalise to Show management Internet
control in Management. control, its technique, Textbooks the students films relating to Relevant
7.2 Explain the need for control. elements and its 2) Journals how to control websites
7.3 Identify the elements of needs in the 3)Publicatio control an Show how to use
control. organization. ns organization computers in control
7.4 Identify major control Explain its limitation. 4)Managem using the exercises.
techniques. Show students relevant ent films major control Use a relevant case
7.5 Explain the limitations of the management films. techniques study and
control function. Conduct test. with their spreadsheet
limitations
39
ASSESSMENT CRITERIA
% % % %
Template_Nigeria
40
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: Principles of Economics 1 Pre-requisite: Theoretical: 2 hours/week - 67%
Goal: To provide students with basic principles and general nature of economics.
GENERAL OBJECTIVES:
1.0 Understand Economics as a Social Science concerned with human behaviour in the context of business management.
2.0 Know price theory.
3.0 Understand production theory and market situations.
4.0 Understand distribution theory and factor pricing.
5.0 Know Industrial Organisations.
6.0 Know population and trade Unionism.
41
PROGRAMME: NATIONAL DIPLOMA Code: BFN 112 Credit Hours: 45 hours
IN ACCOUNTANCY
Course:Principles of Economics 1 Pre-requisite: Theoretical: 2 hours/week - 67%
General Objective 1: Understand Economics as a Social Science concerned with human behaviour in the context of business
Week management.
Activities
1.1 Define economics. Explain the meaning A basic understanding of Guide students Internet
1.2 Explain the scope of economics of Economics. Text books a mixed economy and to complete an
1.3 Explain the method of study Explain in clear terms and the ways in which people individual short Assignment
economics and their the coverage area of diagram/grap benefit from it. assignment brief.
1–3 limitations. economics in human hs researching the
1.4 Rationalizes the studying of endeavour. major Word processor
economics. Explain the distinction components of
1.5 Distinguish between micro and between the tools used the Nigerian
macro economics. for the study of economy.
1.6 Discuss the three main economics and those
problems of every used to study natural
economics society – what, how sciences.
and for State the importance
whom. of economics in human
1.7 Apply the production, endeavour
possibility frontier as Explain the study of
a tool. economics as it relates
1.8 Define a mixed economy to units component of
1.9 State how the free enterprises the society and as it
42
economy relates to sum total of
solves the basic economic all the components of
problems and the the society.
Characteristics of a perfectly Explain the unique
competitive economic problems of
market. socialist, commit and
1.10 Explain how a mixed economy free enterprise
behaves in societies as they relate
the nations economics. to production,
1.11 Discuss the economics role of distribution and
Government consumption.
in a mixed economy. Explain capacity
utilization of resources
in countries and
societies.
Explain economics
characterized by
combination of two
societies i.e. socialism
and free enterprise.
1.12 Identify other characteristics Text books
of a modern economy, viz. use Explain the free and diagram
of capital, division of interplay of demand
labour and use of money. and supply curves to
determine, price, and
allocation of resources
in free enterprise……
Also, explain in clear
termo the
characteristics of
perfectly competitive
market.
Explain the use of
control and regulation
by government as well
as deregulation in
allocation of resources
43
or the case may be and
as the need arises.
Explain the important
roles of government in
determination of some
parameters in a mixed
economy.
Explain characters of
modern economics
especially the
distinction between
trade by barter and
specialization.
General Objectives. 2.0 Know price theory

4-7 2.1 Define demand in economic. Explain the meaning Text books. Ability to explain the key Group Resource
2.2 Identify the levels of demand – of demand. Diagrams. factors influencing discussion/ materials.
individual and market. Explain individual supply and demand. seminar
2.3 Explain the determinants of demand curve and illustrating the Seminar brief.
demand. market demand curve. theme, ‘ supply
2.4 Distinguish between a change Explain factors and demand
in demand and a change in the influencing demand. factors
quality demanded. Explain the difference influencing the
2.5 Calculate and interpret the between change in Nigerian
Coefficients of elasticity of demand and change in economy’.
demand in terms of price of the quantity demanded.
commodity, income and cross Generate figure to
elasticity. explain the calculation
2.6 Define supply and identify the of price, income and
levels of supply. cross elasticities and
2.7 Discuss the determinants of interpret.
supply. Explain the meaning
2.8 Explains the movements of supply and
associated with supply. difference between
2.9 Compute and interpret the individual and market
coefficients of elasticity of supply.
supply. Explain factors
44
2.10 Define the equilibrium in the influencing supply.
market. Explain, movement
2.11 Analyze the effects of shifts in along the same supply
supply and demand . curve and shifts in
supply curves.
Explain the
interception of
demand and supply
curves to determine
equilibrium price in
the market.
General Objective: 3.0 Understand production theory and market situations.
3.1 Define production and identify Explain production Text book. Ability to explain the Individual Interent
the types of production. theory and clearly principles of production assignment
8 – 12 3.2 Explain the different types of identify, labour and theory. researching the Assignment
output or product. capital intensive relationship brief.
3.3 Define costs of production. production. between cost
3.4 Identify the sources of such Explain different types and
costs. of product i.e. from profitability,
3.5 Distinguish among the periods tangible product to describing the
of decision making and service and from effects of
attendant costs along ordinary to technical different types
categorizes on the monetary product. of economic
short run, long run and very Explain different types costa
long run cost. of costs of production.
3.6 Describe, demonstrate and Explain inclear terms
diagrammatically represents fixed costs and
the various short run costs. variable costs.
3.7 Explain the relationship among Explain the following
these various short run costs. with the aid of
3.8 Explain the relevance of some diagram. Short run
of the costs in 3.7 above for the fixed cost, variable
economic decision of the firm. cost average, variable
3.9 Discuss the long run cost cost marginal costs.
behaviour of a firm and shows Explain how the
its relation with the short run various short run costs
costs. relate to one another.
45
3.10 Explain the characteristic of Explain how firms
the perfectly competitive could be guided in
market. their economic
decision using the
relationship of the
various short run
costs.
Explain the long run
cost behaviour and use
same to explain
transformation in the
market as it differs
from the short run.
Explain the features of
perfectly competitive
market.
3.11 Illustrate diagrammatically the Explain the nature of
demand curve facing a demand curve facing a
perfectly competitive firm and perfectly competitively
state the implication(s) market and its
3.12 Explain the short equilibrium economic implication
or maximum profit position of on the firm.
a firm under perfect Explain profit
competition. maximization of a firm
3.13 Explain the distinguishing in the short run.
features of a pure monopoly Explain the
market type. characteristics of a
3.14 Explain the nature of the pure monopoly.
revenue and demand facing a Explain the nature of
monopolist. the revenue and
3.15 Discuss the factors that can demand facing a
confer a monopoly power. monopoly.
3.16 State and explain advantages Explain different types
and disadvantages of monopoly of monopoly and how
market. the power are derived.
3.17 Describe the applications of Explain the
price discrimination by a advantages and
46
monopolist. disadvantages of
3.18 Define monopolistic monopoly.
competition. Explain price
3.19 Explain the similarities discrimination and
between this market type and factor influencing it.
either the pure monopoly or Explain monopolistic
the perfect competition. competition.
3.20 Define duopoly and oligopoly. Explain the
3.21 Explain some of other models similarities between
of these market types. pure monopoly and
3.22 Discuss the means of providing perfect competition.
barriers to entry into these Explain the meaning
markets. of duopoly and
oligopoly.
Explain other types of
market e.g.
Monopsony etc.
General Objective: 4.0 Understand distribution theory and factor pricing.
4.1 Identify the various prices Explain the meaning of Text book. Ability to understand the Group seminar Seminar brief.
13 attached to the different factors Rent, wage, capital and relationship between /discussion
of production. profit, factor income and factor debating and Resource
4.2 Distinguish between size and Explain functional price and their providing materials.
functional distribution of distribution of income. influencing factors. solutions to
income. Explain how factor questions
4.3 Explain the relationship price is different from involving
between factor price and factor factor income. distribution
income. Explain what constitutes theory and
4.4 Explain of factors of factors of production. factor pricing.
production. Explain the factors
4.5 State and explain ways of influencing
determining the prices of the determination of prices
various factors of production. of factors of production.
4.6 Distinguish between economic Explain the difference
rent and transfer payments. between economic rent
and transfer payments.
47
General Objectives. 5.0 Know Industrial Organizations.
5.1 Define a business organization and Explain what are Text book Students to have a good Group Internet
14 an industry. meant by a business Journal. appreciation of the role assignment
5.2 Identify the different structure of organization and an and characteristics of researching 4 Assignment
the industry. industrial organizations of the largest brief.
modern forms of business Explain different within the Nigerian industrial
organization. forms of business economy. organizations Word
5.3 Discuss the objectives of a organizations. in Nigeria. processors.
business organization and the Explain the objectives Commenting
location of such enterprises. of different forms of upon their
5.4 Analyze the methods of business organization activities and
financing modern business and where the importance to
organization. enterprises are located the Nigerian
5.5 Distinguish between an assets, Explain different types economy.
private and public ownership of of sources of Finance
industries. for business
5.6 Explain the sense in the control organization.
of monopolies. Explain the difference
5.7 Discuss the issue of mergers and between private and
restrictions of industrial public corporation.
activities. Explain why
monopolies are
controlled.
Explain mergers and
acquisition
General Objective: 6.0 Know population and trade Unionism
6.1 Define the key expressions Explain mergers, Text book Students to have an Individual Internet.
15 concerning the two acquisition and Journal. understanding of the role assignment
terms in 5.7 above. restrictions. played by trade unions in comparing and Assignment
6.1 Illustrate diagrammatically, Explain population a mature and developing contrasting the brief.
the trends of the population of pyramid of selected economy. roles of trade
selected countries and the countries of the world. unions in
world over the years. Explain working developing and
6.2 Identify the sources of labour population of a mature
in the population of a society. country economies.
6.3 State reason (s) for the Explain the roles and
formation of trade unions. functions of trade
48
6.4 Analyze critically the unions.
performances of trade unions. Explain the impact of
trade union in any
selected country.
`
`
`
ASSESSMENT CRITERIA
25% % 25% 50%
49
PROGRAMME: Code: ACC 111 Credit Hours: 60 hours
NATIONAL DIPLOMA IN 4.0
ACCOUNTANCY
Course: PRINCIPLES OF ACCOUNTS I Pre-requisite: Theoretical: 1 hours/week - 25 %
Semester: FIRST SEMESTER Practical: 3 hours/week - 75 %
Goal: This course is designed to expose the students to the principles of accounting and the application of same to different
types of transactions.
GENERAL OBJECTIVES:
1.0 Know history, principles, role and conventions of accounting.

2.0 Understand principles of double entry.
3.0 Know capital and revenue items.
4.0 Know books of original entry.
5.0 Know the uses of ledger.
6.0 Know trial balance.
7.0 Know how errors are identified.
8.0 Know the uses of journal.
9.0 Understand bank reconciliation statements.
10.0 Know depreciation.
11.0 Understand accruals and prepayment.
12.0 Know final accounts.
50
PROGRAMME: NATIONAL DIPLOMA Code: ACC 111 Credit Hours: 60 hours
IN ACCOUNTANCY 4.0
Course: PRINCIPLES OF ACCOUNTS I Pre-requisite: Theoretical: hours/week – 25%
Semester FIRST SEMESTER Practical: hours/week - 75%

General Objective 1: Know history, principles, role and conventions of accounting.
Week
Activities
1.1 State the history of accounting (i) Give brief definition Overhead 1. Demonstrate their Organise Flipcharts
and the conventions. of accounting. projector knowledge of the students into
1.2 Explain the principles involved in (ii) Explain the history, role model Overhead
accounting. concepts and principles, role group relating projector
1.3 Explain the role of accounting conventions of and convention of accounting
activity in the operation of an Accounting.. accounting. activities to
enterprise. (iii) Discuss the business
1.4 State the significance of relationship of activities.
accounting activities in the accounting
operation of a business. activities in the
operation of a
business.
(iv) State the
importance of
accounting
activities to an
enterprise.
51
General Objective 2: Know capital and revenue items.
2.1 Define capital and revenue items. (i) Explain capital and Overhead Classify items into Direct students Flip charts
2.2 Classify capital and revenue revenue items. projector revenue or capital to list revenue Overhead
items. (ii) Discuss the expenditure. and capital projector.
2.3 Explain the accounting treatment of capital items that may
treatment with respect to and revenue items Differentiate capital be used in a
capital and revenue items in in the books of expenditure from medium size
a transaction. accounts. revenue expenditure. business e.g. a
road transport
company.
General Objective 3: Understand principles of double entry.

3.1 Explain the principles of double (i) Explain the Overhead 1. Demonstrate their 1.Guide
entry. principles of double projector students in
understanding of
3.2 Make correct entries in the entry. posting
ledger as it affects the debit (ii) Illustrate posting of Worked principles of transactions Flipchart
and credit aspects of a transactions into examples into various
transaction. accounts in the double entry. accounts. Overhead
ledger. projector
2. Post various 2. Organise
business students to Transparencies.
transactions into make
accounts in the classroom
ledger. presentations in
groups e.g. one
group sales, one
group
purchases.
52
General Objective 4: Know books of original entry.
4.1 Define books of original entry. (i) Define source Overhead 1. Record Illustrate with Overhead
4.2 Name and explain the books of documents. projector sample projector
transactions into
original (e.g. cash book, sales day (ii) Explain the books transactions
book, purchases day book, return of original book of original entries from
Transparences.
inwards and outwards books, entry and how books of
entry. Pre-printed
journal, petty cash book and the transactions are original entry to
source
imprest system). recorded in them. 2. Post into the the ledger using
documents.
4.3 Explain the uses of the various a computer
books. accounts in the spreadsheet
Computer
4.4 Make accounting entries in the ledger. spreadsheet
various books. Explain the
application
effect of such
3. Balance the entries on the
trial balance.
accounts in the
ledger.
4. Extract trial
balance.
53
General Objective 5: Know the use of ledger.
5.1 Define a ledger. (i) State the various Overhead Ability to carry out Give interactive Kalamazoo
5.2 Explain the uses of the ledger and types of ledger. projector simple postings into and quizzes to test Interactive
its (ii) Explain the uses out of the ledgers the Quizes
importance. and importance of understanding downloaded
5.3 Post properly to accounts in a ledger and how to of the topic. from Internet .
ledger and carry down periodic post to the
balances. accounts in the
5.4 Explain the end use of ledger ledger
balance. (iii) Illustrate how to
balance accounts
to form a trial
balance.
General Objective 6: Know trial balance.
6.1 Define a trial balance. (i) Explain the uses of Overhead Able to extract a trial Directing Computer
6.2 State the need for a trial balance and how to projector balance. students to spreadsheet
and its use. extract a trial Worked extract trial application
6.3 Explain how a trial balance is balance. examples balance using a
extracted. (ii) Illustrate with spreadsheet
6.4 Extract through practice the trial examples how to
balance of a transaction, at the extract a trial
end of a period. balance.
54
General Objective 7: Know how errors are identified.
7.1 Explain how errors may be (i) Explain how errors 1. Identify sources Show the uses T-accounts
identified. can be identified of accounting of the Journals. downloaded
7.2 Categorize the common and corrected. errors. from Internet
occurrence of accounting errors. (ii) State effect of trial balance
Students
7.3 Identify errors in accounting. errors on the 2. Correct errors competed on
directed to work
7.4 Correct such errors that are financial using journal. spreadsheet.
in groups to
identified in an account by use of statements.
work on
journal entries.
exercise to
correct a trial
balance.
General Objective 8: Know the uses of journal.
8.1 Define Journal. (i) Explain and Overhead Able to post journal Students flipchart
8.2 Explain the use and the demonstrate the use projector entries in books of directed to work
importance of journal vouchers. and importance of Worked account in groups to
8.3 Explain the use of a journal in the journal. examples present on the
relation to transactions which do practical uses of
not involve cash payments or cash the journal in a
receipts. small/medium
8.4 Make various journal entries. sized company
55
General Objective 9: Understand bank reconciliation statements.
9.1 Define a bank reconciliation (i) Explain what bank Overhead 1. Carryout a bank Direct the Sample blank bank
statement. reconciliation is projector reconciliation of a students to carry statements.
9.2 Explain the need for a and why it is Worked given cash and out a bank
reconciliation. necessary to prepare examples bank account. reconciliation
Pro-form a in computer.
9.3 Carry out a bank reconciliation, of it. exercise and
a given cash account and bank (ii) Illustrate the graphically
account. preparation of bank produce the
reconciliation statement.
statements.
General Objective 10: Know depreciation.

10.1 Define depreciation. (i) Define depreciation Overhead Compute depreciation Students Computer packages.
10.2 Explain the necessity for and explain the projector using straight line and directed to
periodic depreciation. various methods Worked reducing balance method compute hard
Projector
10.3 Determine the depreciation of used. examples either manually or with asset
assets of a business for a (ii) Calculate the aid of computer. depreciation
Transparencies.
relevant period. depreciation using using a case
10.4 Trace depreciation entries in straight line method study.
Spreadsheets
accounting to its final stage. and reducing
balance method.
(iii) Show how
depreciation should
appear in the books
of accounts.
General Objective 11: Understand accrual and prepayment.

11.1 Define accruals and (i) Define accruals, Overhead 1. Ascertain Demonstrate the Spreadsheet.
prepayments. prepayments and projector accurate and calculation of
11.2 Explain the accounting explain their Worked prepayments accurate and
56
treatment of accruals accounting examples using examples prepayments
and prepayments. treatment. such as rent using various
electricity, examples.
insurance etc.
2. Calculate
accruals and
prepayments.
General Objective 12: Know final accounts.
12.1 Explain the meaning of (i) Explain the meaning Overhead 1. Prepare Direct students ETB produced
final accounts. of final accounts. projector adjustments to to prepare an using computer
12.2 Describe the stages in the (ii) Illustrate the Worked reflect the ETB using a spreadsheet.
preparation of final accounts. preparation of final examples corrected errors, case study.
12.3 Extract a single final account of accounts. depreciation,
a sole trader (Trading Profit and accrual and Direct students
Final accounts
Loss Account and the Balance prepayments in to prepare P-L
produced on
Sheet). the final accounts and balance
spreadsheet.
of a sole trader. sheet from ETB
produced above.
2. Prepare Trading and
Profit and loss
account and balance
sheet.
ASSESSMENT CRITERIA
25% % 25% 50%
57
PROGRAMME: ND Accountancy Code: OTM 113 Credit Unit: 60 hours
Course: ICT I Pre-requisite: Theoretical: 1 hours/week - 25%

Aim/Goal : This module is designed to enable students to understand the impact of information and communication technologies
in the workplace, to identify the computer main components, to work efficiently on any windows environment using word
processing packages and to apply key health and safety principles in the accountancy office.
General Objectives:
1. Introduce students to modern Information and Communication Technologies (ICT)
2. Identify the various operating systems available
3. Apply health and safety principles when operating computers at work
4. Identify and effectively operate an office computer package (MS Word processing application)
58
General Objective 1: Introduce students to Information and Communication Technologies
Specific Learning Teacher’s Activities Resources Specific Learning Teacher’s Resources
Week
Outcomes Outcomes Activities
* Explore the impact Show graphically Handouts
1 ICT in modern working and briefly the
environment computer’s Pictures,
evolution and examples
computer industry posters,
* List and show the transparencie
s diagrams of
computer’s main Show a computer
old
components/functions. and promote
equipments
discussions
and new
comparing it with
equipments.
other technologies .
Discuss the use of

Computer to the
other equipment
and items that
assists man to
perform tasks
faster.
Promote
discussions to
discuss the the
impact of
2 Pictures
Computers on
59
everyday living. Diagrams
Devices
Show computer
main components.
General Objective 2: Identify the various operating systems available
3-4 Explain the main Produce a list of key Chalkboard, or Identify how to access Show how to Handouts
principles of principles whiteboard, magic a computer system use:
computer operating board, OHP, through Windows - Program
systems dataporjector, etc. operating system. manager PC (max. 4
- Open/close a PCs for each
window student)
- Load
Operating
application system
software running
- Button bars,
scroll bars and
menu bars
- Exploring
main menu
contents
- Minimising
and closing
windows
60
Organise
students in
teams and set
task to be
complete using
the windows
operating
systems.
General Objective 3: Apply health and safety principles when operating computers at work
5 Describe the need Discuss the importance Overhead Visit a large Plans, forms,
for working safely of a safe workplace. transparencies, organisation to contacts with
in an office pictures, diagrams. observe their local
Discuss the importance security and organisation/
Explain the of good safe design safety system. business
principles of good
housekeeping Write a short
techniques in the report on the Contacts with
office observations local
organisation to
Relate the Show a sample plan Sample plan(s) Write a plan for safety to arrange visits
implications of apply in a specified
safety to the office organisation.
Write a short report on the
Identify potential Discuss procedures to Handouts and plan for accidents in a
hazards be followed to maintain readings specified organisation.
security
Propose a plan to
apply in a general
organisation for Explain the value of an Examples of audit Show practical examples Group students 3 computer
safety within the audit trail (care of trail forms on how to arrange a and set tasks to workstations
organisation hardware, software an workstation to avoid re-arrange (including
data), produce samples fatigue/injuries computer printers,
61
Define the of audit trails. workstations scanners,
procedures for taking into adjustable
maintaining security Forms /brochures account various chairs, etc.)
of electronic Explain local health and environmental
equipment and safety regulations factors (make sure Room with
information they encounter windows,
Handouts opened widows, curtains,
Define the noisy lights,
procedures for Discuss the importance Pictures airconditions or adjustable
maintaining of a healthy workplace. not on, low chairs,mobile
6 resources Books chairs, etc…) computers, etc.
(to be able to
Organise students re-arrange
Define the Discuss environmental in groups to study them in ideal
procedures for factors affecting health and sort case- positions).
maintaining when working with studies
personal safety computers: temperature,
noise and illumination Show students
Describe and outline examples of
the national & local Discuss the importance wrong sitting and
health and safety of an adequate computer typing postures. Computer
regulations work layout. Show Show ideal work station
sample ideal layouts. workstation Students role
arrangement to avoid plays Different types
Establish the need Explain the value of injuries and fatigue Role plays of keyboards,
for working in a good posture. when working with mice, chairs,
healthy workstation, computers. Games Monitors
relate the identifying
implications of Demonstrate the potential illnesses Pictures,
health when importance of right posters,
working with posture and exercises to Demonstrate how diagrams,
computers avoid injure/relieve pain to do key handouts,
Explain key exercises to footrests
principles of posture Books relieve pain/avoid
62
Identify and techniques to injuries
environmental avoid injuries and Handouts
factors affecting fatigue when
health when working with Pictures
working with computers.
computers. Posters
Explain the various

injuries that affect
Establish safe office people working in a
practices to avoid wrong computer
injuries and fatigue environment.
when working with
computers. Describe the various
symptoms.
Define key
computer related Illustrate key exercises
illnesses, their to avoid injuries and
symptoms and fatigue when working
exercises to with computers
relieve/avoid pain,
disconform and
fatigue.
General Objective 4: Identify and effectively operate an office computer package (MS Word processing application)
7-8 Define the use of Load (open) Microsoft Load (open) Microsoft Show students *1 PC per
MS Word for
word processing Office with the Word explain its how to open a student
Windows hand-
computer application students and explain environment and basic new document
outs support
(Microsoft Word for the various packages functions. show how to in word, using *
material.
Windows) for learning that make up MS open a new document manual controls, Keyboarding
63
typing techniques Office in word, using manual icons and Support
(keyboarding). controls, icons and menus. material in
menus. English
* MS Word
Introduce the English Keyboarding Teach key techniques in Teach the proper
for Windows
alphabetic keys in a Support material placing hands and technique in hand-out
computer keyword. in striking keys using placing hand
support
Microsoft Word for and striking material.
English
Windows. keys using
Microsoft Word * 2 floppy
for Windows.
disks x
student
Define the concept of Load (open) *1 PC per

9-14 software package: Microsoft Office student
with the students
Microsoft Office for and explain the *
Windows: various Keyboarding
- Word Processor packages that Support
- Number and data make up MS material in
software Office.
English
- Visual aid software
- Image presentation Load (open)
* MS Word
software Microsoft Word
for Windows
with the students
hand-out
Define the use of word and explain its
support
processing computer environment and
material.
application (Microsoft basic functions.
Word for Windows) for Explain in detail
64
learning typing how to open a * 2 floppy
techniques new document disks x
(keyboarding). in word, using student
manual controls,
- Identify and use of icons and
word processing menus.
correctly
- Loading Microsoft
word
- Importance of good Introduce the
typing technique and English
speed alphabetic keys
- Understand why in a computer
starting with keyword.
Keyboarding in English
Teach the proper
technique in
Show command of placing hand
appropriate use of MS and striking
Word : keys using
Microsoft Word
- Menu bars for Windows.
- Creating a file and a
folder Practice on
- Use an input device to home, figure,
enter and edit text and symbol
accurately keys.
- Manipulating
information (open,
copying, saving and
deleting files. Practice using
65
- Printing document paragraphs, line-
using the default printer spacing, fonts,
setting size and colours
in a word
document,
Use typing techniques checking that
in computer keyboards typing
in English (1), with techniques are
Microsoft word. applied. Undo
function. Saving
- Correct position of and closing the
hand on the keyboard application.
- Striking keys correctly
- Develop of speed
using 10 fingers.
Student practice
on creating word
Use of MS word main documents
features in keyboarding: applying correct
keyboarding
- Change and arrange techniques.
paragraphs and heading
using typing Check on
techniques. students’ speed
- Word-wrap and using development
enter. when typing.
- Undo and copy –
paste functions
- Apply and adjust
paragraphs, heading,
spaces, fonts, size and
66
colours in a word
document. Practice the
- Save document and production of
close applications table putting
data, specifying
Use of tables in MS how many
word columns and
rows are
- Know how to produce required. Move
a table the table.
- Align, delete and Change borders
merge columns and and shades.
rows Undo function.
- Altering table format, Saving the work
fonts, borders and and closing the
shadings application.
- Saving work and
closing application Explain a table
printing
function.
Prepare weekly
home-works to
assure students
practice the
English
keyboarding and
main typing
techniques.
67
Every week
select some
student from the
group to test
their speed
improvement
when applying
correct English
typing
techniques. Do
not spend more
than 10 minutes
on the quiz or
test.
ASSESSMENT CRITERIA
Coursework Course test Practical Other (Examination/project/portfolio) %
% % %
25 25 50
68
Course: Technical English II Pre-requisite Theoretical: 2 hours/week - 50%

Semester: 2 Technical English I Practical: 2 hours/week - 50%
Course main Aim/Goal: This course is designed to consolidate the student’s competence in use of Technical English in business. At the
end of this course the student should understand the key rules and techniques of English in a business environment.
General Objectives:
1.0 Review the rules of grammar.
2.0 Know how to write good essay, reports, and articles.
3.0 Comprehend the difference between denotative and connotative use of words.
4.0 Understand the techniques of comprehension and summary writing.
5.0 Understand registers.
6.0 Understand the principles of correspondence.
69
General Objective 1.0: Develop appropriate study skills using English Language.
Week
Outcomes Activities
Specific Learning Outcomes
1-2 1.1 Revise the concepts of Define the terms phrase in Passages Identify structural and Guide students Phrases and
phrase and clause. and “Clause” and explain from relevant functional phrases and in the clauses from
their various types. source books clauses. identification. relevant source
books.
1.2 Revisit the definition of the Define the sentence and As in 1.1 Identify structural and Guide the Sentences
sentence. remind the various types. functional sentences. students in the from source
process. books.
General Objective 2.0: Know how to write good essays, reports, and articles.
3-5 2.1 List the different types of List and explain the Model essays, a. Generate relevant Assign topics Handouts
essay and identify the different types, and literature, etc information on a and evaluate
features of each type. features of each type of given topic. students work.
essay. Handouts b. Draw up a good
outline.
c. Write a good essay
on a given topic.
3-5- 2.2 Understand a report; its Define a report and list Model of good Write a report. Evaluate the Handouts
types, uses and types. Enumerate uses reports. report.
characteristics. and characteristics of a
good report.
2.3 Appreciate the techniques Explain techniques for Model essays Write good articles for Evaluate and Newspapers
for writing articles. writing articles. and articles. publication. analyze Journals
published Magazines
Handouts essays..
General Objective 3.0 Comprehend the difference between denotative and connotative use of words.
70
3.1 Understand the term Explain the term Groups of a. Identify words used Compare Groups of
denotation.. denotation. synonyms denotatively. denotative synonyms
6-7 from source b. Use words and from source
books. denotatively. connotative books.
usage in
group of
synonyms eg
woman, lady,
female,
client,
customer,
patient, fear,
terror, dread,
etc.
3.2 Understand the term Explain the term As in 3.1 a. Identify words used Guide Handouts
connotative. connotation. above. connotatively. students and
b. Use words evaluate their
connotatively. work.
General Objective 4.0: Understand the techniques of comprehension and summary writing.
4.1 Give contextual explanations to Explain the techniques Comprehensi Answer questions on Guide and
8-9 statement from a text. answering questions on on passages. comprehension grade students
comprehension at a passages at a higher work.
higher level of difficulty. level of difficulty.
4.2. Understand summary writing Explain and illustrate Passages Write, within a Guide and
types and steps in writing summary writing, types, from source specified length, a evaluate
them. and steps in writing them. books. good summary of a students’
given passage. work.
4.3 Identify colloquialism, slangs Explain and illustrate Passages State appropriate use Guide
and jargons. colloquialisms, slangs from relevant of jargons. students.
and jargons. sources.
71
General Objective 5.0: Understand registers.
5.1 Understand registers. Explain registers and Passages a. Identify items of Guide and Textbooks,
factors influencing them from source register in a given evaluate workbooks.
10 viz field, mode, tenor. books. passage. students’
work.
b. List items of register
in a given passage.
General Objective 6.0: Understand the principles of correspondence.

6.1 Recognise the different types Describe and illustrate Model
11-14 of business letters. the different types of business
business letters eg letters.
applications enquiry,
invitation, complaints,
and their replies.
6.2 Apply suitable language for Explain suitable language Handouts Write business letters. Guide and Handouts
business letters. for specific types of grade students’
business letter. work.
Example of
generic
business
letters
ASSESSMENT CRITERIA
% % % %
30 30 40
72
Course: INTRODUCTION TO Pre-requisite: Theoretical: 1 hours/week - 50 %
ENTREPRENEURSHIP
Practical: 1 hours/week - 50 %
Semester: 2

This course is designed to create general entrepreneurship awareness in the student with a view to inculcating in him the spirit
ofself-reliance.
General Objectives:
1. .Understand the basic concept of entrepreneurship

2. Understand the roles of entrepreneurship in personal and national growth and development
3. Know how to set business goals
4. Know how to identify business opportunities
5. Know how to draw simple business plans.
73
General Objective 1: . Understand the basic concept of Entrepreneurship

Week
Outcomes
1.1 Explain the terms: Explain the terms Textbooks Identify the Guide students to Guest
i. Entrepreneurs related to facilities and research and identify Speakers on
criteria for a successful
hip opportunities entrepreneur – Establish
the role and
ii. Entrepreneur entrepreneurship. available for self competitive groups. importance of
iii. Enterprise ii. Compare wage employment. entrepreneurs
iv. Self employment Identify Students to make formal ’p
Employment and self successful presentations of their
findings
v. Wage employment with entrepreneurs in Internet and
Employment Nigeria relevant web
1.2 Compare: entrepreneurship. Evaluate the role sites
i. Wage iii. Identify of
Employment opportunities for entrepreneurship Guest
and self in wealth speakers
Entrepreneurs employment creation. from
hip iv. Explain the role successful
ii. Self of businesses
Employment
and entrepreneurship in
74
Entrepreneurs wealth creation.
hip v. Give
1.3 Identify the facilities and assignment
opportunities available for vi. Organize a visit
self employment. to an entrepreneur’s
1.4 Identify successful organization.
entrepreneurs in Nigeria
1.5 Evaluate the role of
entrepreneurship in wealth
creation.
General Objective 2: Understand the roles of entrepreneurship in personal and national growth and development
2.1 Explain how Explain the role of Textbooks Explain the role Explain with the aid of Computer
entrepreneurship leads to the entrepreneurship of computer and a computer and and
creation of: to national information application packages:- accessories
i. Self development. technology in E-mail
confidence ii. Explain entrepreneurship Internet, website Internet and
Create:
ii. Self resources and
Spreadsheet
relevant web
Expression constraints of Invoice sites
iii. Wage entrepreneurship. Purchase order etc.
Employment iii. Explain the Dbase
for others spirit of Students to examine
iv. Self Achievement web based Internet
Employment organisations and the facility
75
2.2 Identify resources and Motivation Test importance of
constraints of (AMT). information
entrepreneurship. technology
2.3 Explain how
entrepreneurship leads to
import substitution and
utilization of local
resources.
2.4 Explain how
entrepreneurship leads to
equitable distribution of
industries.
2.5 Explain the spirit of
Achievement Motivation
Test
(A.M.T.)
General Objective 3: Know how to set business goals
76
1 Evaluate strengths, weaknesses . Explain SWOT ) Textbooks Explain the Demonstrate, using Computer
opportunities and analysis and Entrepreneurs appropriate and
threat (SWOT Analysis). relate it to the ’ip application package: accessories
3.2 Explain the personal organization visited.
characteristics of an ii. Explain Business planning Internet and
entrepreneur. characteristics of an Time Management relevant web
3.3 Explain the Entrepreneurial entrepreneur. etc. sites
Tasks: iii. Explain the
i. Leadership entrepreneurial Set up student Text Books
ii. Decision- tasks. groups with an
making iv. Conduct Test
initial starting On-Going
iii. Business capital of £10,000 Project
Planning and the task of
iv. Time setting up a small
Management business enterprise.
Self Management Set business goals
77
General Objective 4 Know how to identify business opportunities
1 Define business opportunity. . Explain business Textbooks Explain the Demonstrate using Computer
4.2Identify the process of opportunities process of appropriate and
product/service selection. and process of exploring application package. accessories
4.3 State the process of exploring them. opportunities
exploring opportunities ii. Explain the process Product selection Dbase
of product tracking
7 product/service order tracking
selection
Use the on-going Text Book
business project to
encourage students Internet and
to identify business relevant web
opportunities sites
General Objective 5: Know how to draw simple business plans
5.1 Define the concept of Explain the concept of Textbooks Explain the Guide students in Computer
business plan. business process of preparing complete
5.2 Explain the process of plan and project preparing preliminary project. with
preparing preliminary project proposal. preliminary accessories
proposal. Guide students in project On going Business and:
5.3 Explain the process of preparing a modest proposal. Project to complete
preparing a detail ed) business plan. a Business Plan and
Give final presentation
78
business plan. Explain the to present it to a Dbase
5.4 Conduct a modest business process of penal of successful Internet
plan on a selected preparing a entrepreneurs. connection
venture (The written detailed Sales forecasting
business plan should be business plan. Business plan Text book
assessed as part of the Time sheet analysis
continuous assessment). Conduct a Employee tracking Internet and
modest Loan Amortization relevant web
business plan etc. sites
on a selected Explore internet for:
venture Company profile
Product catalogue
Product information
URL Management
ASSESSMENT CRITERIA
% % % %
Template_Nigeria
79
PROGRAMME: ND ACCOUNTANCY Code: BAM 122 Credit Hours: 3 hours
3 units
Course: Business and Mathematics 2 Pre-requisite: Theoretical: 1 hours/week - 33%

The course is designed to provide the student with an in depth knowledge of Business Mathematics.
General Objectives:
1. Comprehend the basic concepts of differential calculus and their applications.
2. Understand the methods of integration.
3. Comprehend sets permutation, combination and their application in counting.
4. Understand binomial expansion and application in counting.
5. Understand the basic idea of probability and its application in business.
6. Understand linear programming, transportation models and their application to business
80
General Objective 1: Comprehend the Basic Concepts of Differential Calculus and Their application in Business
Week
Activities
1.1 Define the limiting value of Explain limiting value of Textbooks The limiting value Guide students Internet and
a function. a function. Graph paper function. on problem Relevant
1.2 Apply the limiting Derive the general solving. Websites.
value of the slope of formulation for Questions and
tangent line. Solve problems involving derivative. applications of
1.3 Define the continuity differential calculus. Solve problems using the key rules.
of a function. Sketch the maximum and differential calculus.
1.4 Define differentiation minimum points of Sketch the maximum
as an incremental functions of 2nd degree. and minimum points
notation of function. Give assignment. of functions of 2nd
1.5 Differentiate a State the degree.
function from first conditions for Give assignment.
principles. the maximum Apply derivatives to
1.6 State the formula for points and marginal concepts
differentiation of a minimum simple (maximum and
function, of products multivariate minimum).
and quotient functions. function of three
1.7 Differentiate simple independent Solving cost and profit
algebraic, variables. problems in finance
trigonometric, Apply the above management.
81
logarithmic, in concepts to:
exponential, Marginal
hyperbolic, concepts
parametric, inverse Finding
and implicit functions. optimum
1.8 Obtain second cost, and
derivative of a
function. Solving cost and profit
1.9 Explain the condition problems in finance Internet and
for turning point of a management. Relevant
function. Websites.
1.10 Distinguish
between maximum
values of a function of
2nd degree.
1.11 Sketch the
maximum and
minimum points of
function of 2nd degree.
1.12 State the
conditions for the
maximum points and
minimum simple
multivariate function
of three independent
variables.
1.13 Apply the above
in (1.12) concepts to:
(i) Marginal
concepts
(ii) Finding
optimum cost,
and
82
General Objective 2: Understand the Methods of integration ( definite and indefinite integration)
2.1 Define integration .Solve Problems using Textbooks Solve Problems using Guide students Internet and
2.2. List the Methods of methods of integration methods of integration to solve Relevant
Integration both definite and both definite and problems Websites.
2.3. Solve Problems using indefinite integrals indefinite integrals using definite
methods of integration both and indefinite
definite and indefinite integrals integrals.
Students to
answer
problems
General Objective 3: Understand sets, permutation, combination and their application in accounting
3.1. Define the basic idea of set Apply sets in counting Textbooks Solve Problems using Guide students Internet and
theory methods of integration to solve Relevant
3.2. Define subsets, universal, Solve problems of both definite and problems Websites.
permutation, disjoint and non- permutation and indefinite integrals using definite
disjoint sets combination. and indefinite
3.3. State the laws of set Apply permutation and integrals.
3.4. Use Venn diagrams to Apply permutation combination in Students to
illustrate operations of set. and combination in counting to business answer
3.5. Apply sets in counting counting to business related problems problems
3.6. Define permutation and related problems
combination. Refer to relevant .Explain
3.7. List examples of business scenarios to examples of
permutation and combination apply permutation and permutation
3.8. Solve problems of combination problems. and
permutation and combination. combination
3. 9. Apply permutation and The application of
combination in counting these methods in Conduct a test
3.10 Use counting techniques accounting
in statistics.
2
83
` General Objective 4. Understand Binomial Expansion and its Application to Business
4.1. Explain the meaning of Use binomial theorem Textbooks Solve problems using Guide students Internet and
binomial theorem in expanding (x+2y) 8 methods of binomial to solve Relevant
4.2. Define pascal triangle etc. expansion. And problems Websites.
4.3.Use binomial theorem in Find terms involving applying the concepts using binomial
expanding (x+2y) 8 etc. the power of X in the of binomial expansion expansion and
4.4. Find terms involving the expansion (x+2y)8 to business related its application
power of X in the expansion etc. problems. to business.
(x+2y)8 etc. Apply the above concepts
4.5. Apply the above concepts to business. Students to
to business. answer
problems
General Objective 5:
1.
84
2.
4.1. Explain the meaning of Use binomial theorem Textbooks Solve problems using Guide students Internet and
binomial theorem in expanding (x+2y) 8 methods of binomial to solve Relevant
4.2. Define pascal triangle etc. expansion. And problems Websites.
4.3.Use binomial theorem in Find terms involving applying the concepts using binomial
expanding (x+2y) 8 etc. the power of X in the of binomial expansion expansion and
4.4. Find terms involving the expansion (x+2y)8 to business related its application
power of X in the expansion etc. problems. to business.
(x+2y)8 etc. Apply the above concepts
4.5. Apply the above concepts to business. Students to
to business. answer
problems
General Objective 5: Understand the Basic Idea of Probability and its Application in Business
85
5.1. Explain the concept of Compute the Textbooks Solve problems using Guide students Internet and
probability probability of success Probability the concept of to solve Relevant
5.2. Compute the probability of or failure of an event. Tables probability. problems Websites
success or failure of an event. using Bayes
5.3. State Bayes theorem Apply the concept of Consider business theorem and
5.4. Apply the above concepts probability to business related problems. the concept of
to business situations. situations. probability.
Refer to websites and
case studies involving Working in
probability pairs to solve
problems.
To research
relevant
websites.
General Objective 6 Understand the Key Elements of Management Mathematics as Applied in Linear Programming and
Network Analysis.
6.1. Explain linear Solve management Textbooks Solve management Guide students Internet and
programming problems with linear Graph Paper problems with linear to solve Relevant
6.2. Solve management equations equations problems Websites
problems with linear equations using linear
6.3. Identify the different Use graphical Use graphical programming
methods used to resolve linear methods to resolve methods to resolve Students to
programming problems. linear programming linear refer to
6.4. Use graphical methods to problems programming business
86
resolve linear programming problems related case
problems Use the simplex studies and to
6.5. Use the simplex method to method to resolve a Use the simplex simple
resolve a linear programming linear programming method to resolve management
problems. problems. a linear problems
6.6. Identify the advantages in programming
graphical and simplex methods. problems. Forecasting
6.7. Explain a general and sales
transportation model. figures etc.
To research
relevant
websites.
Conduct Test
ASSESSMENT CRITERIA
50% 25% 25% %
87
PROGRAMME: Code: : BFN 121 Credit Hours: 2 hours
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: ELEMENT OF BANKING II Pre-requisite: BFN 111 Theoretical: 1 hours/week - 50%
Semester: TWO Practical: 1 hours/week - 50%
Goal:
To enable the students understand the basic functions and structures of Banking institutions
GENERAL OBJECTIVES:
On completion of this course, the student should be able to:
1. Understand the concept of money

2. Evolution and structure of Banking Institutions
3. Understand Commercial Bank lending/borrowing principles
4. Know bank services and methods of payments
88
PROGRAMME: Code: BFN 121 Credit Hours: 2
NATIONAL DIPLOMA IN hours
ACCOUNTANCY
Course: ELEMENT OF BANKING II Pre-requisite: BFN 111 Theoretical: 1 hours/week - 50%
Semester: TWO Practical: 1 hours/week - 50%

General Objective 1: 0 Understand the concept of money
Week
Activities
1-3 1.1 Define a Central Bank i. A legal and Overhead 1.1 Explain the origin To brief CBN
1.2 Explain its structure in Nigeria professional projector. and concept of money. students on how Publications
1.3 Explain its functions and definition of Central Chart. Differentiate the various to visit the Internet CIBN
management Bank shall be Case study forms of money and museum for Journals.
provided for the understand the process of sampling old
student. money creation by forms of money.
ii. Illustrate with a banks, identify the Collect data
chart the factors affecting demand from CBN
structure of the for and supply of money. publications to
Apex Bank in be completed 3
Nigeria. weeks.
iii. Outline and provide
a discussion on the
functions and
management of the
Bank in 1.2
General Objective 2:0 Evolution and structure of Banking Institutions
89
4-7 2.1 Define a policy i. Provide a concept of Overhead 1.1Discuss the origin, Group students Charts, Journals,
2.2 Define a monetary and fiscal policy, and a projector. evolution and and each group Internet,
policy discussion on the Chart. structure of the assigned to Banking
2.3 Explain the tools of monetary process of Case study different types of study and write Legislations
policies making a policy. Banking a word
2.4 Explain the role of monetary and ii. Provide a simple institutions and processed report Word processor
fiscal policies meaning of non bank financial on class of bank
monetary and fiscal institution. (3weeks)
policies. 1.2 Classify the
iii. Outline the banking institutions.
instruments of Define functions and
monetary and fiscal management of
policies and lead banks
the students in the
discussions.
iv. Provide a detailed
discussion on the
importance and
effectiveness
of monetary and
fiscal policies in
managing an
economy.
General Objective: 3.0 Understand Commercial Bank lending/borrowing principles

3.1 Describe the structure of a i. With aid of a chart provided provide a Overhead 1.1 Discuss the To introduce Case study
6-8 commercial banks. discussion on the structure of a projector. structure of students to financial
3.2 Describe the structure of commercial Chart. commercial banks group work and statement
Merchant Banks. banks. A specimen can be introduced to Case study balance sheet and give them commercial
3.3 Describe the structure of the explain clearly exercise to bank balance
Development Banks students profitability and complete sheets.
3.4 State and explain the functions, ii. With aid of a chart provide liquidity concepts in (3 weeks) Charts.
management and sources of funds a discussion on the bank management Word processed
of a bank. structure of marchant Analyse the short report Word processor
Bnaks. A specimen can be principles produced for the
introduced to the students. governing above.
90
iii. With aid of a chart provide borrowing and
a discussion on the lending in bank.
structutre of a development Explain the role of
banks. A specimen can be banks in financial
introduced to the students. intermediation
iv. Outline and lead the
students in discussing
the functions and sources
of funds of bamks in 3.1
3.2 and 3.3
General Objective: 4.0 Know bank services and methods of payments

9-11 4.1 State and explain the role, i. Provide Overhead 1.1 Explain the various Group work. Computers
functions, structure and a discussion on the projector. financial and non- Case study and Text books
management of the following: roles play by Chart. financial services assignments to Journals
IMF, ADB, etc. International Case study. offered by banks to be completed in
4.2 Explain their sources of funds Banks/Financial customers. (3 weeks). Word processor
Institutions to the 1.2 Illustrate the Word processed
developed and methods of short report
developing nations. payments through produced for the
ii. Outline the banking system. above.
a discussion 1.3 Describe the bank
of the functions of clearing system and
the International identify the role of
Banks/Financial banks in
Institutions. accelerating
iii.With aid of a chart economic
provide a development.
discussion on the
structure of
World Bank, IMF
and ADB
iv. The nature of
management
practice by
international
Banks/Financial
91
shall be provided to
the students.
v. An outline of the
sources of funds
by Banks in 4.1.3
shall be provided
and discussed.
ASSESSMENT CRITERIA
25% % 25% 50%
92
PROGRAMME: ND Accountancy Code: BAM 214 Credit Hours: 30 hours 2
Course: BUSINESS LAW Pre-requisite: Theoretical: 2 hours/week - 100
%
Practical: 0 hours/week - 0%
Semester: 2

This course is designed to enable the student understand the legal framework within which business is conducted.
General Objectives:
1. Understand the law of contract, sale of goods, etc.

2. Understand the law as it relates to supply of labour, goods and services
3. Know the Law of Agency
4. Know the Law of Partnership
5. Know the Law of Insurance
6. Understand Negotiable instruments
7. Know the Law of Hire Purchase
8. Understand the Law of Common Carriage.
93
General Objective 1: Understand the law of contract, sale goods, etc.

Week
Outcomes
1.1 Define Law of Contract. Explain the nature Textbooks. Know relevant Cite relevant cases Sale of goods
1.2 Explain existence of of contract and the Law reports.
cases as they as they relate to law Act
Contractual relations. conditions for a relate to law of of contract.
1.3 Explain conditions for a valid contract. contract. Law Reports
valid contract. Explain the law Cite relevant cases
1.4 Explain law relating to sale relating to sale Know relevant as they relate to Sale Text books
of good. of goods. cases as they of Goods Act. Internet and
1.5 Explain the Sale of Goods Cite relevant cases. relate to sale of Relevant
Act. goods Act. Apply SGA law to Websites
1.6 Explain the principle of consumer problems
transfer of property and risk.
General Objective 2: Understand law as it relates to supply of labour, goods and services
2.1 Describe a valid contract for Explain and supply Know relevant Frame a Business entity Case studies
sale of goods and/or supply good valid contract Textbooks. cases as they and position it as a
manufacturing firm.
of goods and services. for sale andservices. Law rorts. relate to sale of Cite relevant cases as Law Report
2.2 Explain the principles of Explain the goods and/or they relate to supply of
94
vicarious liability as it principles of supply of goods goods and services. Text books
applies to employees and vicarious liability and services Prepare a relevant case
study using the above
employers. consequence arising firm in the violation of Law journals.
2.3 Recognize the consequence and the there from. requirements in supply
to the employer when other Cite relevant cases. of goods and services. Internet and
place orders for supply of Guide students to Relevant
goods. identify the implications, Websites
consequences and
remedies.
General Objective 3: Know the Law of Agency
3.1 Define Agency Explain the law of Textbooks. Know Cite relevant cases Case Studies
3.2 Explain the nature of agency, its nature, Law reports relevant cases as they relate to law
Agency types of agents, as they relate of Agency. Law Report
3.3 Explain types of Agents duties and to:
3.4 State duties and responsibilities.. Frame a Business Text Books
responsibilities of an Explain disclosed Law of entity and position it
Agent. and undisclosed Agency as an Agent. Law journals.
3.5 Explain disclosed and principals and the Nature of
undisclosed principals and legal consequences. Agency Prepare relevant Internet and
the legal consequences. Explain factors Types of case study using the Relevant
3.6 Identify factors leading to leading to Agents. organization in Websites
termination of Agency. termination of violation of clauses
3.7 Explain the rights of agency. in the law of
principal and third party Explain the rights of Agency.
after termination of principal and third
Agency. party after Guide students to
termination. identify factors
Cite relevant cases. leading to
Give assignment.. termination of
Agency, other
95
implication,
consequences and
remedies.
General Objective 4: Know Law of Partnership
4.1 Define Partnership Explain the law of Textbooks. Know Cite relevant cases Case studies
4.2 Classify partnership partnerships, nature and relevant cases as they relate to:-
4.3 Explain formation of classification. as they relate Partnership, Text books
partnership. Explain the rights and to: Rights & Duties of
4.4 Explain the rights and duties duties of partners. Partners. Law Reports
of partners Explain the legal Partnership Assets & liabilities
4.5 Explain the legal position position and Rights & of a partner upon Journals.
and consequences arising consequence arising Duties of dissolution.
from action of partners with from action of partners Partners
third parties. with third party. Legal position and
4.6 Identify factors leading to Explain the factors Assets & consequences
dissolution of partnerships. leading to dissolution of liabilities of a arising from the
4.7 Explain the handling of partnership. partner upon action of a partner
partnership assets and Describe how partner- dissolution. with third party.
liabilities upon dissolution. ship assets and
liabilities are handled
upon dissolution.
Conduct Test.
General Objective 5: Know the Law of Insurance
5.1 Define Insurance Explain the law and Textbooks. Know Cite relevant cases Case Studies
5.2 Define the concept of concept of insurance. Journals/Pu relevant cases as they relate to Law Reports
insurable interest Explain the doctrine of blications. as they relate default, indemnity, Text Books
5.3 Explain the concepts of (i) uberrimae fidei. to: etc in insurance. Law Journals
indemnity Explain the types of
(ii) subrogation insurance policies and Insurable Guide students to Internet and
5.4 Explain the doctrine of their legal applications. interest. identify the Relevant
96
uberrimae fidei. Explain re-insurance. Indemnity implication, Websites.
5.5 Identify various types of Subrogation consequences and
insurance policies and their legal Re-insurance. remedies using
applications. relevant case
5.6 Explain re-insurance studies.
Apply insurance law

to business
problems
General Objective 6: Understand Negotiable Instruments.
6.1 Define Negotiable Explain the nature and Textbooks. Know types Guide students to Case Studies
Instruments types of Negotiable of negotiable identify the various Law Reports
6.2 Identify various types of Instruments and notes. Publications instruments, types of negotiable Text Books
Negotiable Instruments and Explain the uses and and their instruments and Law Journal.
note functions of Negotiable function in their functions in
6.3 State the use and functions Instruments in business business Internet and
of Negotiable instruments in business transactions. transactions. transactions. Relevant
business transactions. Explain the parties to Guide students to Websites
6.4 Mention parties to Negotiable Instruments identify rights of
Negotiable instruments and the rights of third interested parties,
6.5 Explain the rights of parties consequences of
interested third parties . default
General Objective 7: Know the Law of Hire Purchase
7.1 Explain the nature of hire Explain the nature 1) Textbooks. Know the Cite relevant cases Law Report
purchase transaction. and Law of Hire 2) Law relevant cases as they relate to Hire
7.2 Distinguish hire purchase purchase. reports. as they relate Purchase. Case Studies
from other forms of secured Explain the to:
credit – mortgage, credit difference between Hire purchase Guide students to Text Books
sale, conditional sale, pledge Hire purchase and Mortgage identify the legal
97
and lien, loan and asset other forms of Credit Sale rights of hirer using Law
leasing. secured credit. Lien relevant case Journals.
7.3 Explain the obligations of Explain the legal Pledge etc. studies.
owner and hirer under hire- obligations to Hire Internet and
purchase transactions. purchase Know Apply hire purchase Relevant
7.4 Explain the legal rights of tansactions. relevant cases law to consumer Websites
hirer and owner against the Explain the hire as they relate problems.
third party. purchase to Hire
7.5 Explain the legislation legislation in purchase Act.
regulating hire purchase in Nigeria.
Nigeria – Hire Purchase Act Cite relevant cases.
1965 and subsequent Conduct Test.
amendments.
General Objective 8: Understand Law of Common Carriage.
8.1 Define common carriage. Explain the nature and Textbooks. Know the Cite relevant cases Law Report
8.2 Explain the law as it relates law of common Law relevant cases as they relate to Case Studies
to carrier, breaches in carriage. reports. as they relate common carrier, Text Books
carriage and remedies. Explain breaches in to:- breaches in carriage Law
carriage and remedies. Carrier and remedies. Journals.
Cite relevant cases. Breaches in
carriage.
Remedies.
ASSESSMENT CRITERIA
% % % %
Template_Nigeria
98
Course: PRINCIPLE OF Pre-requisite: Theoretical: 1 hours/week - 50
MANAGEMENT II %
Practical: 1 hours/week -
Semester: 2 50%

This course is designed to expose the student to basic practices such as management organisational structure, delegation, leadership,
motivation and communication with special emphasis on business in Nigerian.
General Objectives:
1. Understand the principles of personnel management
2. Know structures of organisation
3. Understand the concept of delegation
4. Understand the concept of leadership
5. Understand the management functions of motivation
6. Understand the importance of effective communication in an organisation.
99
General Objective 1: Understand the Principles of Personnel Management

Week
Outcomes
1.1 Explain the basic function of Explain the Textbooks Recruitment Guidance on the use Internet and
Human resources basic function of Journals procedures in an of a relevant case relevant
Management human publications organization. study examining business and
1.2 Identify manpower needs in resource Explain the need issues relating to management
an organization. anagement for training and recruitment, training websites
1.3 List recruitment procedures such as development in and development.
in an organization. manpower an organization. Students to work in
1.4 Explain the need for training needs, Describe the basic groups to examine
and development in an recruitment, methods of training needs and
organization. staff discipline compensation to related appraisal
1.5 Describe the basic methods training and workers. priorities etc.
of compensation to workers. development, Explain the
1.6 Explain the process of staff compensation, process of staff
discipline. etc. discipline.
General Objective 2: Know structures of organizations
2.1 Define organization. Explain organization Explain different Using diagram films, Text books,
2.2 Distinguish between formal and differentiate 1extbooks types of and school. Journals,
and informal organizations. between formal and Journals organization Organogram to Organogram.
2.3 Explain different types of informal Publication structure using explain organizational
organizational structure, rganizations. s of diagram. structure. Internet and
using diagrams. Draw different types manageme relevant
2.4 Explain organizational nt Explain business and
100
structure of the department, of organizational PolySchool organizational management
school, the polytechnic and structures including . structure of the websites
other line organizations, those of your dept, Organogra department,
using diagrams. schools etc. m school, the
2.5 Explain span of control and Explain the polytechnic and
unity of command structures drawn. other line
Explain span of organizations.
control and unity of
command.
Give assignment
General Objective 3: Understand the concept of delegation.

3.1 Define delegation. Explain delegation, Textbooks Refer to examples Guidance on the use Internet and
3.2 Explain the need for its importance, Publication of small business of small business case relevant
studies to examine business and
delegation s with case studies
Uses and limitation Journals delegation management
3.3 Explain elements in to identify the websites
delegation such as authority, Explain its elements delegation of
responsibility and such as authority, responsibility in
accountability. responsibility and an organization.
3.4 Explain the limitation of accountability.
delegation conduct test.
General Objective 4: Understand the concept of leadership.

4.1 Define leadership Explain leadership Textbooks Define leadership Management films Internet and
4.2 Identify leadership styles. and types of Journals Define leadership Role modelling relevant
4.3 Explain issues and problems leadership styles Publication styles. Text books business and
and their problems Journals.
of leadership in in Nigerian s Explain issues management
organizations in Nigeria. organizations and problems of websites
leadership in
organization in
Nigeria.
101
General Objective 5 Understand the management functions of motivation
5.1 Define motivation.explaining

Explain motivation 1) Textbooks Refer to Explain major Internet and
its functions. and 2) Journals management motivational relevant
5.2 Explain major motivational motivational 3) Publications problems in theories. business and
theories. theories. order to management
5.3 Evaluate motivational tools
ii. Explain the identify some Students to work in websites
and their effectiveness. functions and tools motivational pairs to evaluate
5.4 Explain issues (problems and used for factors and motivational tools
prospects) in motivating the
motivation. their effects and their
Nigerian worker iii. Explain its on Nigerian effectiveness.
problems and workers.
prospects.
7 iv. Give
assignment
General Objective 6 Understand the importance of effective communication in an organization
1 Define communication. Explain Textbooks Student can Guidance on role Internet and
6.2 Explain the process and communication, its Journals be guided play activities to relevant
method of communication. process, characteristics, through role consider different business and
6.3 Identify characteristics of and play and communication management
effective communication methods. problem problems in a bus websites
in an organization. Explain different solving iness. For example:
6.1 Explain different systems of systems of method on • Delayering
communication in communication and the the effective • Re-organisations
organizations. implications of ways of
102
6.2 Examine the implications of defective system. communicati • Introducing New
defective communication in Conduct test. on in an Technology
organizations. organisation. • New work
patterns
ASSESSMENT CRITERIA
% % % %
103
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: Pre-requisite: BFN 112 Theoretical: 2 hours/week - 67%
PRINCIPLES OF ECONOMICS II
Semester: 2 Practical: 1 hours/week - 33 %
Goal: The course is designed to introduces student to the principle economics and expose them to the functioning of a mixed
economy and other economic systems.
GENERAL OBJECTIVES:
On completion of this course the student should be able to:
1.0 Understand money as a medium of exchange

2.0 Understand the Banking System and financial Institutions
3.0 Know the Central bank and monetary policy
4.0 Understand NATIONAL INCOME
5.0 Understand savings, consumption and investment in determining the size of the GNP
6.0 Understand the determination of simple multiplier
6.0 Understand income determination
7.0 Understand international trade and the theory of comparative advantage
8.0 Understand balance of payment
9.0 Understand problems of economic growth and development.
10.0 Understand problems of economic growth and development
104
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: PRINCIPLES OF ECONOMICS Pre-requisite: BFN 112 Theoretical: 2 hours/week - 67 %
II

General Objective 1: 0 Understand money as a medium of exchange
Week
Activities
1-3 1.1 Define money i.Define money Overhead Explain clearly what is Demonstrate the Samples of
1.2 Compare exchange by barter and ii. Explain the projector money illustrating with a advantages of a money
use of money advantages money barter economy. monetised Charts and
1.3 Trace the historical stages of has over exchange Elaborate and emphasize economy in diagrams
money by barter the composition of relation to a
1.4 Describe the composition of iii.Enumerate motives money supply. Explain barter economy. Word processor
money supply of holding money the theories and the Trace the
1.5 Explain both the crude and iv.Explain quantity motives for holding evolution of
sophisticated quantity theories of theory of money. money money and
money exchange
1.6 Explain the concept money and system.
the motives for liquidity Divide the
preference. students into
two groups each
group to write
an assignment
on barter and
non-bartter
economy.
105
Word processed
group
assignment
produced for the
above.
General Objective 2:0 Understand the Banking System and financial Institutions
2.1 Identify the component parts of i. Define Bank Overhead Trace the evolution of Brief the Samples of
2–4 the modern banking system ii.Explain functions of projector banking and explain the students on money
2.2 Explain the development of the banks; functions of banks and activities of Computers,
modern banking system - Commercial illustrate their money stock exchange diagrams and
2.3 Enumerate the functions of the bank creation activities. let students charts.
different banks - Central bank Explain a country’s explain how
2.4 Illustrate the concept of required - Development reserve system stock money is
legal reserve bank exchange operation exchanged for
2.5 Explain the processes involved in iii.Explain creation of NEXIM and capital good and
money creation by the banking money market structure. services.
system using invented or real iv.State the differences Discuss principles of Arrange a visit
figures. and role of investment and port-folio by students to
2.6 State and explain the constraints BOI, NEXIM, management the trading floor
in the process of money or deposit NACRDB in of the stock
expansion. Nigerian economy exchange.
2.7 Enumerate and distinguishes v.Explain the roles of
among such financial institutions stock exchange in
as Insurance companies, BOI, capital market.
Stock Exchange, NEXIM,
NACRDB
2.8 Assess the sources of capital for
these financial institutions.
2.9 Analyse the principles of
investment
106
2.10 Explain how the stock exchange
influences the
capital market.
General Objective 3: Know the Central bank and monetary policy
3.1 Define monetary policy i.Explain monetary Overhead Explain what is monetary Brief students Illustration,
3.2 Differentiate between policy. projector policy and its goals. on the essence Charts,
expansionary and contractionary ii.Illustrate Emphasize the important of macro- Diagrams and
money policies including specific expansionary and of monetary policy in economic computer
reference to when they are contractionary attaining macro- stability. models.
applied. monetary policy economic stability. Divide students
3.3 Discuss the views of the different iii. Explain the theories Discuss the various into groups Internet
schools of thought as regards the on the impact of monetary policy tools to present
impact of money on the major money by different and their application seminar papers Word processor
macro economic variables – school of thought. under specific monetary on monetary
prices, employment, output etc. objectives. policy, tools,
3.4 Assess the Nigerian situation in Analyze the Nigeria theories etc.
the light of the ideas of the situation in relation to usimg the
various schools of thought. the different schools of internet as an
thought on monetary information
tools. sourse.
107
General Objective 4.0 Understand NATIONAL INCOME
4.1 Define such concepts as i.Explain GDP, GNP, Overhead Explain clearly the Demonstrate Computer,
5–6 GNP, GDP, NNP, NI, NMP, NI, projector concept of GNP, GDP, and illustrate the Diagrams
and such other terms with figurative illustrations NNP and NL in relation components of Of National
derivable from the national Charts to National Income. GNP. Income
wealth. Illustrate the methods of Call students to components and
4.1 Explain the method of computing computing GNP and name some of GDP
the GNP identify the problems in the components.
4.2 Identify the problems encountered its calculation. Discuss Let them write a Word processor
in GNP calculation and their all the factors that affect word processed
solutions the GNP components. assignment and
4.3 State and explain items to be present to the
included in or excluded from the class on the
GNP figures meaning of
4.4 Calculate the value of any of the GNP, GDP,
components in 4.1 using NNP and NL
hypothetical or actual figures.
108
General Objective 5.0 Understand saving consumption and investment in determining the size of the GNP
6–7 5.1 Define each of the terms as i.Explain the terms Overhead Explain economic Brief the Illustrative
used in economic and GNP & GDP. projector variables and their students, the Charts and
explain the motives behind ii.Explain MPC and determinants. terms saving, diagrams
them. MPS and state Explain the role of Investments and Computers
5.2 State and explain the their differences. savings investment consumption. Charts and
determinations of these variables. variables. Present and Diagrams
5.3 Distinguish among the Illustrate the relationship Discuss case
propensities to save and consume between savings, studies on Internet
and illustrate them with figures. investments and savings and
5.4 Demonstrate the consumption and consumption. Discuss investment
savings equations. the prosperity to save
5.5 Explain the relationship between and consume
MPC and MPS.
5.6 Calculate the GNP for the past
two years and run comparative
analysis.
109
General Objective 6.0 Understand the determination of simple multiplier
6.1 Define equilibrium in the context I. Explain equilibrium Overhead Explain equilibrium Group Computers
8–9 of National Income in National income. projector National Income. discussion Textbooks
6.2 Explain methods of obtaining ii. Explain National Explain in detail the Group word Models
equilibrium level of income in a Income equilibrium Components of processed
two section model – S-1; 45 line model using aggregate expenditure. assignments Word processor
procedure. Individual, firm and Illustrate the various To be submitted
6.3 Extend the same ideas to a 3 government types of multiplier and within 2 weeks
sector model viz, C.I.G. sectors. their application to for evaluation
6.4 Give the economic verbal complete equilibrium by the teacher.
explanation of the expansionary level of income or
behaviour of any component of establish new
aggregate expenditure. equilibrium level of
6.5 Derive the different types of income.
simple multiplier viz, expenditure
tax (tax autonomous or
endogenous); Balanced budget.
6.6 Apply the various multiples to
either calculate the equilibrium,
level of income or establish the
new equilibrium level of income.
General Objective 7.0 Understand income determination
7.1 Explain the impact of thrift on i.Explain paradox of Overhead Explain thrift and its Group Graphs
both the CC and thrift. projector impact on consumption Assignments Computers
10 SS schedules on income ii.Define Inflation and and savings. and discussion Internet.
level deflation and the Discuss the paradox of to be submitted
7.2 State and resolved the paradox of dangers associated. thrift and its resolution in one week
thrift Illustrate the deflationary
110
7.3 Illustrate the deflationary and an d inflatory gaps.
inflationary gaps Explain the dangers of
7.4 State the dangers of inflation and inflations inflation and
deflation deflation and show how
7.5 Describe how fiscal policy fiscal policy measures
measures can be employed to can be used to contain
contain inflation or deflation. them.
General Objective 8.0 Understand international trade and the theory of comparative advantage
8.1 Differentiate between i. Explain the concepts Overhead Explain clearly the Divide the Charts diagrams
international and domestic of trade projector difference between students into computers and
trade ii. Explain international domestic trade and study groups. Video.
11 8.2 Locate the base of such a trade in trade and the international. Discuss One group case
international division of labour associated theories. the theory of study of the Word processor
8.3 Analyse the principles of Iii. Explain benefits and comparative advantage theory of
comparative advantages or barriers of and division of labour. comparative
comparative cost rather than International trade. Elaborate on the various advantage.
absolute advantage, upon which risks associated with Another group
international trade finally operates. International trade and to present
8.4 Discuss the constraints on exchange. assignments on
international trade currency
8.5 Explain the cost and benefits of fluctuations
such a transaction from Nigeria’s
point of view.
General Objective 9.0 Understand balance of payment
9.1 Define balance of payments i. Explain Balance of Overhead Identify the components Group Text books
9.2 Discuss the components of payment projector of balance of payments assignment Internet
12 – 13 balance of payments and the (BOP) and Terms of Trade and analyze the measures Group Journals
possible steps the B.O.P. can take (TOT) for correcting an adverse discussion
9.3 Explain the manipulations of the ii. Explain the roles of IMF, balance of payments. Word processor
Foreign Exchange rates. IBRD, Explain the instruments
9.4 Trace the historical events about GAAT, ECOWAS. for valuing foreign
the key instruments for valuing exchanges and illustrate
111
foreign exchange – gold, dollar, the manipulations of
sterling. foreign exchange rate.
9.5 Analyse the measures for Explain the role
correcting an adverse balance of economic institutions
payments. (IMF, ECOWAS, IBRD,
9.6 State and explain the roles of such GATT etc in the national
economic institutions like IMF, economy.
ECOWAS, IBRD, GAAT and
others in the national economy.
General Objective 10.0 Understand problems of economic growth
10.1 Differentiates between i.Explain Economic Overhead Explain economic Group Textbook
14 – 15 economic growth and growth and economic projector growth and development assignment Journals
development especially development. in Nigeria and other Group Internet
within the context of a ii. Explain the developing nations, and discussion
developing nations like importance of growth distinguish between Class Seminar
Nigeria and development. economic development
10.2 Discuss the factors that are iii. Illustrate and growth.
instrumental to the achievement development plans. Identify the goals of
of these goals. economic development
10.3 Analyse some of the theories and factor that enhance
associated with growth and their achievement.
development Explain the various
10.4 Explain the various attempts by measures adopted by
Nigeria to grow and develop and Nigeria to grow and
state the results. develop and state
10.5 Enumerate with alternative suggestions for rapid
suggestions for overcoming the economic growth and
obstacles facing Nigeria in the development.
process of growth and
development.
ASSESSMENT CRITERIA
25% % 25% 50%
112
IN ACCOUNTANCY 4.0
Course: PRINCIPLES OF ACCOUNTS Pre-requisite: ACC 111 Theoretical: 1 hours/week - 25%
II
Semester: SECOND SEMESTER Practical: 3 hours/week - 75%
Goal: This course is designed to enable the student understand the application of accounting principles to specific business
transactions.
GENERAL OBJECTIVES:
1.0 Understand Control Accounts.

2.0 Know the different methods for the collection of data for Final Accounts from incomplete records.
3.0 Understand manufacturing accounts.
4.0 Understand the accounts of non-trading organization.
5.0 Understand Partnership Accounts.
6.0 Understand the preparation of simple Company’s Final Accounts.
113
IN ACCOUNTANCY
Course: PRINCIPLES OF ACCOUNTS Pre-requisite: Theoretical: 1 hours/week - 25%
II
Semester SECOMD SEMESTER Practical: 3 hours/week - 75%

General Objective 1: Understand Control Accounts.
Week
Activities
1.1 Define Control Accounts. (i) Explain Debtors Overhead 1. Demonstrate the State the uses of Accounting
1.2 Explain the need and uses of and Creditors projector control account. packages.
need for control
control accounts in a control/accounts. Worked
business enterprise. (ii) Prepare Control examples account in
Students to Spreadsheets.
Accounts and state
business carry out
their uses.
preparation of
enterprises. final account
from incomplete
2. Prepare final records manual
accounts of or electronically
enterprise from using a case
incomplete study exercise.
records.
114
General Objective 2: Know the different methods for the collection of data for Final Accounts from incomplete records.
2.1 Explain the term incomplete (i) Describe Overhead 1. Demonstrate the State the uses of Accounting
records as distinct from complete incomplete records. projector control account. packages.
need for control
records. (ii) Differentiate single Worked
2.2 State and explain the different Entry bookkeeping examples account in
Students to Spreadsheets.
methods of collecting date for the from incomplete
business carry out
preparation of final accounts from records.
preparation of
incomplete records. (iii) Explain causes of enterprises.
final account
2.3 Prepare the final account of an incomplete
from incomplete
enterprises from incomplete records.
2. Prepare final records
records. (iv) Prepare final
accounts of manually or
accounts from
enterprise from electronically
incomplete records.
incomplete using a case
records study exercise.
General Objective 3: Understand manufacturing accounts.

3.1 Distinguish between (i) Explain Overhead 1. Determine prime Display Spreadsheets
manufacturing account and manufacturing projector cost overhead. graphically
trading account. account and Worked preparation of Accounting
3.2 Explain the details that will its components. examples 2. Produce a format final accounts of packages.
appear in such (ii) Illustrate with for a manufacturing a manufac-
account. examples the account. turing enterprise Flipchart.
3.3 Prepare a manufacturing account preparation of final manually or
format. accounts of a electronically. Case study
3.4 Prepare simple account of manufacturing exercise.
manufacturers, valuation of enterprise.
stock and work in progress
of such organizations.
115
General Objective 4: Understand the accounts of non-trading organizations.
4.1 Explain a receipts and payments (i) Explain Receipt Overhead 1. Prepare the Direct students Accounting
account. and Payment projector accounts of to prepare, using packages.
4.2 Prepare a simple receipts and Accounts. Worked mosques, a computer
payments account. (ii) Prepare the final examples churches and spreadsheet, the
Spreadsheets.
4.3 Differentiate Income and accounts of a non- clubs. accounts of non-
expenditure account from a trading profit making
Flipcharts.
receipts and payments accounts. organization. organizations
4.4 Prepare an income and (iii) Compare the final using a case
expenditure account from a accounts of non study exercise.
receipts and payment accounts. trading
4.5 Distinguish between the records organization with
of a sole proprietor and that of that of a sole
non-trading organization. proprietor.
4.6 Prepare the accounts of non-
trading organization.
116
General Objective 5: Understand Partnership Accounts.
5.1 Explain the relationship that can (i) Explain the law Overhead 1. Prepare Direct and Spreadsheets
appropriately relating to projector partnership final observe the
be described as a partnership. partnership, its Worked accounts students Accounting
5.2 Explain the nature of partnership formation and examples reflecting preparing final packages.
agreement. accounting partners salaries accounts of a
5.3 Interpret the law relating to the procedures. interest on capital partnership
partnership business. (ii) Illustrate the drawings and using a case
5.4 Determine each partner’s share in preparation of share of profit. study example.
the relationship through the partner’s
preparation of partnership profit profit and loss
and loss appropriation accounts at appropriation
the end of each financial year. account, current
5.5 Compute and make correct ledger accounts, capital
entries relating to the interest due accounts and
to the partners on their drawings. balance sheet.
5.6 Explain why interest should be
allowed either on the partner’s
capital or drawing balances.
5.7 Explain the differences in
approach between
accounting for a partnership
where the partners capitals
are fixed and where they are
not.
General Objective 6: Understand the preparation of simple company’s final accounts.
6.1 Prepare appropriation account of a (i) Explain the 1. Prepare the final Direct and Spreadsheets
Limited Liability company. preparation of the accounts of observe the
6.2 Distinguish the appropriation appropriation companies. students Accounting
account of a Limited Liability account and preparing the packages.
Company from that of a Balance Sheet of a final accounts of
partnership. Limited Liability Limited Flipcharts.
6.3 Prepare a simple Balance Sheet of Company. Liability
117
a Limited Liability Company. (ii) Prepare the Companies. Sample
appropriation companies
account and audited
Balance Sheet of a accounts.
Limited
Liability Company.
`
ASSESSMENT CRITERIA
25% % 25% 50%
118
Course: ICT II Pre-requisite: Theoretical: 1 hours/week - 25%

Semester: 2 ICT I Practical: 3 hours/week - 75%
Aim/Goal: This module is designed to enable students to understand how to work with numbers, data and visual aids
presentations using a computer efficiently.
General Objectives:
1. Introduce students and effectively operate a spreadsheet software (MS Excell application)
2. Know how to work visual aids presentations using a computer
3. Understand the use and impact of basic computer-based communication technologies in a working environment
119
Course: ICT II Pre-requisite: ICT I Theoretical: 1 hours/week - 25%


General Objective 1: Introduce students and effectively operate a spreadsheet software (MS Excel application)
Specific Learning Teacher’s Resources Specific Learning Teacher’s Resources
Week
Outcomes Activities Outcomes Activities
Explain the need of 2 printers
1-6 Define what is a Explain the Explain when to applying available per
spreadsheet and importance of using use spreadsheets spreadsheets in computer lab.
spreadsheets in an Hands-out
the use of a Opening a commerce and
spreadsheet office spreadsheet using business. How this * MS Excel
correctly MS Excel sort of software for Windows
Explain a allow manipulating hand-out
Graphic & spreadsheet and presenting data support
structure and how in a numbers and material
charts to plan a graphical forms.
spreadsheet
Placing numerical Show how to load
table titles, and use (open) and main
of columns and functions of
rows. Microsoft Excel.
How to move from
cell to cell and Explain how and
meanings of clear where place
120
and delete in MS numerical table
Excel. titles, what will go
How to change a in each of the rows
spreadsheet look. and columns, how
Enter, edit and any result will
manipulate data worked out, and
how to change the
spreadsheet looks
(eg. number fonts)
Show how to insert

and amend text and
numerical data into
the spreadsheet and
how to move from
one cell to another.
Explain how to
correct mistakes
and the difference
between clear and 2 printers
delete. available per
computer lab
Explain the use of Show how to

calculations using calculate results
spreadsheets from a
spreadsheets, using
Create and data. Explain how
arithmetical and where to enter
formulae and use a formula and how
common functions to modify it.
121
Know how to Student practice
replicate formulae producing a basic
(fill) spreadsheet
Use common including formulas.
numerical
formatting and Explain with a
alignments practical example,
How any how to print
calculation result spreadsheets
will worked out, documents, with
and do formulae showing
recalculations in full, and with
Link live data data showing in
from one full. *
spreadsheet to Keyboarding
another Demonstrate how Support
Use to save and close a material in
spreadsheets to spreadsheet English
solve problems and software
project results application.
Manage and
print
spreadsheets Check on student’s
documents typing technique
and speed
improvements
Use of typing techniques when typing
to speed when typing numbers and
numbers: symbols. Practice
with real data.
Typing numbers
122
using correct
techniques in
touching a key
Apply typing
techniques when Explain the
typing symbols importance of
charts and graphs
presentations.
Show the benefits of using Show what
pie charts, line graphs and programs ca be
bar/column charts: used to produce
charts and graphs.
Importance of chart
and graphs in Explain how to
document produce a simple
presentations chart and graph
Use of MS Excel using Microsoft
for creating chart Excel function:
and graphics how to enter data
Select/enter and editing data;
heading and axes change the
titles appearance of a
Formatting axis chart or graph, and
and labels print the chart or
Set numerical graph to an
parameters and appropriate
format data use standard of
legend when presentation.
appropriate
Enter, edit and
change data
123
Design and modify
appearance of chart
and graphs
Save and print
charts and graphs
General Objective 2: Know how to work visual aids presentations using a computer
Emphasise the impact of Explain the impact of Computer Lab
7-12 visual presentations in an visual presentations Whiteboards,
in the audience. interactive boards,
office: overhead projectors,
Show some examples slide projectors,
Using interactive using different video, electronic
presentation
resources such as:
boards software (MS Power
interactive board, Point)
Overhead projector overhead projector,
Slide projector slide projector,
Video video, and computer-
Electronic based electronic
presentation (MS presentations (MS
Power Point) Power Point for
windows).
Explain how to select

an appropriate visual
aid in presentations,
Explain how to prepare and how to make an
and use visual aids: appropriate impact
on the audience.
Understand when a Explain and student
visual aid is practice of the
required preparation process
124
Preparation process (equipment
Making an availability, room,
appropriate impact information to be
to the audience delivered and type of
Technical audience addressed).
Advantages and
requirements
disadvantages of
Advantages and each one. 2 printers
disadvantages of available per
each visual aid computer lab
Need of visual Explain the
computer importance and main
presentation aid. applications of
presentation
computer
applications such as
MS Power Point for
Windows. Explain
How to use MS Power the impact of
Point main windows computer based
visual presentations
Creating OHP in the audience.
slides Show some
Set up a slide examples.
layout
Maximum words Explain the
per slide differences between
Select font and slides and dynamic
background power point
presentations.
Enter text and learn
how to add clip-
Load the software
arts, pictures and
and show its main
bullets
125
Slides shows in a functions:
computer templates available,
Use of techniques creating new
such as fading- templates, how to
in/out, animation type and change
and sound letter appearances
Use of speaker (sizes, fonts,
notes and colours) and
thumbnails presentation
Saving and printing behaviours (fading
work in/out, animation
and sound).
Check on student’s
typing technique
and speed
improvements.
Explain how to add

clip-arts, pictures
and graphs in a
power point
presentation. Show
how to organise
and run a
presentation.
Practice with
students with some
examples.
Show and practice
126
in how to save and
close a
presentation.
General Objective 3: Understand the use and impact of basic computer-based communication technologies in a working
environment
13-14 Define the Explain the key Hand-outs Define what is an online 1-2
importance of online electronic communication aid Explain the Computers
communications Statistic tables and resources: meaning of online
online per students
available in on Online and offline
communications in
competitive business: communication Online and offline information
a modern office Access to the
Internet and Emails availability in computer technologies.
facilities. Developing and communications Internet
developed Use of Electronic
countries mail (Email) Explain and show Microsoft
(emphasis in Identify and use an what is an email, Outlook
African Email browsing how it works and application
countries) software why use email. MS Outlook
Create an Email application
address hand-outs
Value of username
Show how to create
and passwords
Compose, reply and your own email
send emails address (using a
Email netiquettes public service
Access attached file, provider such as
and attach file to and Yahoo, AltaVista
Email message or Hotmail). The
importance of the
username and the
password. Meaning
127
of the email
address. Finding
people’s email
addresses. Using
the electronic
address book
facility.
Show how to
compose (write)
email messages.
Check on student’s
typing
ASSESSMENT CRITERIA
Coursework Course test Practical Other (Examination/project/portfolio) %
% % %
25 25 50
128
IN ACCOUNTANCY 3.0
Course: TAXATION I Pre-requisite: Theoretical: 1 hours/week - 33%
Semester: THIRD SEMESTER Practical: 2 hours/week - 67%
Goal: This course is designed to expose students to the principles and practice of the Nigerian Tax System.
GENERAL OBJECTIVES:
1.0 Understand the general principles of taxation.

2.0 Know the administrative machinery and Income tax regulations in Nigeria.
3.0 Understand the Determination of Residence.
4.0 Know the Personal reliefs and allowances.
5.0 Know the sources of Income and those exempted from tax.
6.0 Know allowable and disallowable deductions and how to compute adjust income.
7.0 Know basis of Assessment.
8.0 Know commencement and cessation provisions.
9.0 Know the effects of change in accounting dates.
10.0 Understand Relief for losses.
129
IN ACCOUNTANCY 3.0
Course: TAXATION I Pre-requisite: Theoretical: 1 hours/week – 33%
Semester THIRD Practical: 2 hours/week - 67%

General Objective 1: Understand the general principles of taxation.
Week
Activities
1.1 State the basic principles of (i) Explain the general Overhead 1. Demonstrate their Ask the students CITN
taxation. principle of Projector understanding of to write the Publications
1.2 Explain the nature of taxation. taxation and state the canons and general FIRS/SIRS
1.3 State the purpose of taxation. the purposes. principles of principles of Circulars.
1.4 Describe the canons on which tax (ii) Explain special Taxation. Taxation.
law is based. terms relating to
1.5 Define the relevant personal income
terminologies in relation to Tax.
personal income tax.
130
General Objective 2: Know the administrative machinery and Income tax regulations in Nigeria.
2.1 State the administrative structure (i) Explain and draw Overhead 1. Demonstrate their Lead the PITA
of the Nigeria income tax system. the structure of Projector understanding of students to list
2.2 State the procedure for the Nigerian tax the administrative the income Charts.
Nigerian personal income tax system. structure of the subject to
assessment. (ii) Explain Joint Tax Nigeria tax Nigeria tax. Circulars.
2.3 State the persons who are the Board and State system.
subject of Nigerian income tax Internal Revenue List the Word processor
laws. Service. 2. Prepare a composition of
2.4 State the persons who may be (iii) Highlight the group schedule of the Joint tax
exempled from Nigerian income of taxable and taxable and non- Board and State
tax laws. non taxable taxable incomes. Board of
2.5 Explain the role of professional. individuals. Internal
2.6 Explain tax administration in Revenue.
Nigeria.
2.7 Explain the role of CITN in the Ask the students
development of taxation in to state the role
Nigeria. of relevant
professional
bodies in the
development of
taxation in
Nigeria.
All above
produced using
a word
processed short
report
131
General Objective 3: Understand the Determination of Residence.
3.1 Explain the meaning of (i) Explain the Overhead 1. Determine place Lead the Tax cases.
residence. importance of Projector of residence for students in
3.2 Define residence as it relates to residence in tax purposes. determining
earned income, unearned income, personal income place of
Nigerian employment and tax. residence.
Nigerian pension. (ii) Explain the
3.3 Explain principal place of determination of
Review in
residence of individual with two residence of an
groups some
or more places of residence. Individual tax payer.
decided cases of
3.4 Highlight objection and appeal
appeal regarding
regarding place of residence.
place of
residence.
General Objective 4: Know the Personal reliefs and allowances.
4.1 State the reliefs and allowances (i) Explain the various Overhead 1. Classify taxable Ask the students, PITA
available to an individual tax reliefs and Projector Income and in groups, to
payer. allowances Income identify sources of Circulars from
4.2 State the reliefs as regulated by available to exempted from Income for tax SIRS
the Personal Income Tax Act individuals. tax. purposes.
1993. (ii) Explain and discuss Word processor.
4.3 State the conditions for the grant the conditions Lead the students
of the reliefs and allowances. attached to such to distinguish
reliefs and taxable and non-
allowances. taxable Income.
132
General Objective 5: Know the sources of Income and those exempted from tax.
5.1 Explain the various sources (i) Explain the sources Overhead 1. Differentiate Assist the class Flipcharts.
of income. of income to an Projector between to identify
5.2 Identify the sources of individual tax allowable allowable and
Transpa-rencies.
income which are taxable. payer. Worked deductions and disallowable
Identify the incomes (ii) Differentiate taxable examples disallowable deductions.
PITA.
which are exempted income from non- deductions.
from income tax. taxable income.
Illustrate how Spreadsheet.
2. Compute adjusted
adjusted income
Income.
is computed
.using a
computer
spreadsheet
General Objective 6: Know allowable and disallowed deductions and how to compute adjusted income.
6.1 Explain the deductions which are (i) Explain allowable Overhead 1. Demonstrate their Lead the class to PITA
be allowed in computing adjusted and disallowable Projector understanding of list conditions
income. expenses. the differences for the grant of Charts.
6.2 Explain the deductions which are (ii) Compute adjusted Worked between tax reliefs and
not allowed in computing income with at examples reliefs and allowances. Current rates
adjusted income. least three allowances as it and allowances
6.3 Explain how adjusted income is examples. Case Studies relates to Assist the from Tax
computed. (iii) Review any individuals. students to authorities.
6.4 Review relevant cases relating to relevant cases. compute
the matters. personal reliefs
and allowances
available to
individuals
using current
rates.
General Objective 7: Know basis of Assessment.

7.1 Define assessment year, (i) Explain assessment Overhead 1. Demonstrate their Ask the students Flipcharts
basis period and assessable year, basis period Projector knowledge of the to list incomes
income. and assessable basis of subject to Transpa-rencies.
133
7.2 Distinguish between preceding income. Worked assessment for proceeding year
year and actual year of (ii) Explain basis of examples processing and basis of Sample
assessment. assessing income actual years of assessment and exercises.
7.3 Explain income that are subject to tax. assessment. income subject
preceding year basis of (iii) Compute to actual year of Word processor
assessment. assessable income 2. Recognise assessment.
7.4 Explain income that are for continuing income subject
subject to actual year basis trade or business to proceeding
Illustrate, using
of assessment. of an individual. year and actual
a word
year basis of
processor, how
assessment.
assessable
income for
continuing
trance or
business of an
individual is
computed.
General Objective 8: Know commencement and cessation provisions.

8.1 Determine assessable (i) Explain the basis of Overhead 1. Demonstrate their Illustrate the Flipchart.
income for a comment assessment on Projector understanding of basic of
of a trade or business of an commencement and the basis of assessment on Sample
individual. cessation of Worked assessment of commencement, exercises.
8.2 Determine the options available to trade of an examples income on penultimate and
an individual. individual. commencement cessation of SIRS Circulars.
8.3 Determine assessable income on (ii) Compute assessable of trade/business trade, business
cessation of trade or business of income from and the options profession or Spreadsheets
an individual. new trade using available to the vocation.
8.4 Determine the options available to commencement rule tax payer.
the relevant tax authority on cessation rule Direct the
cessation. 2. Compute the students to
assessable compute the
income on assessable
penultimate year Income where
and year of the trade or
134
cessation of trade business makes
or business of an up its account
individuals. other than its
normal
3. Determine the accounting date.
assessable
income where a Guide the
trade business students to
profession or identify the
vocation prepares options
account other available to the
than its normal relevant tax
accounting year. authorities.
Using
spreadsheet
calculations/
tables where
appropriate
General Objective 9: Know the effects of change in accounting dates.

9.1 Determine assessable income (i) Explain the basis of Overhead 1. Demonstrate their Illustrate the Flipchart.
where a trade or business makes assessment on a Projector understanding of basic of
up its accounts to a date other change of the basis of assessment on Sample
than its normal accounting date. accounting date. Worked assessment of commencement, exercises.
9.2 Determine assessable income (ii) Compute examples income on penultimate and
where a profession or vocation assessable income commencement cessation of SIRS Circulars.
makes up its accounts to a date and highlight the of trade/business trade, business
other than its normal accounting options available to and the options profession or Spreadsheets
date. the tax authority. available to the vocation.
9.3 Explain the options available tax payer.
to the tax authority, in 9.1 & Direct the
9.2.above. 2. Compute the students to
assessable compute the
income on assessable
penultimate year Income where
and year of the trade or
135
cessation of trade business makes
or business of an up its account
individuals. other than its
normal
3. Determine the accounting date.
assessable
income where a Guide the
trade business students to
profession or identify the
vocation prepares options
account other available to the
than its normal relevant tax
accounting year. authorities.
Using
spreadsheet
calculations/
tables where
appropriate
General Objective 10: Understand Relief for losses.
10.1 Define the term Loss Relief. (i) Give the definition Using 1. Distinguish Assist the students Flipchart.
10.2 Explain the conditions for the of loss and loss spreadsheet between current to illustrate how
grant of relief for losses. relief. calculations/ year loss relief carry forward loss SIRS Circulars.
10.3 Explain current year loss relief (ii) Compute for current tables where and carry forward relief and current
and its conditions. year loss relief appropriate loss relief. year loss relief are Professional tax
10.4 Explain carried forward loss and carried forward computed. Journals.
relief. loss relief, stating 2. Identify the time
10.5 Explain the maximum period for the limitations and limit for carrying Guide the students Word processor
such loss relief. exceptions. forward losses to list the
10.6 Explain the limitation and and exceptions to conditions for the
exception to carry forward such time limit. grant of current
of loses. year loss relief.
Producing for the
above a
wordprocessed
short report
136
`ASSESSMENT CRITERIA
25% % 25% 50%
137
PROGRAMME: Code: BFN 213 Credit Hours: 2.0 hours
NATIONAL DIPLOMA IN
ACCOUNTANCY
Course: BUSINESS RESEARCH Pre-requisite: Theoretical: 1 hours/week - 50 %
METHODS
Semester: THREE Practical: 1 hours/week - 50%
Goal: This course is designed to enable the student carry out independent Research project
GENERAL OBJECTIVES:
On completion of this course the students should be able to:
1.0 Know what research is and how to carry it out.

2.0 Know the methodology applied to research.
3.0 Know the various methods of data collection
4.0 Know the various methods of processing data.
5.0 Understand the presentation of research report
138
PROGRAMME: Code: BFN 213 Credit Hours: 2.0 hours
NATIONAL DIPLOMA IN BANKING
AND FINANCE
Course: BUSINESS RESEARCH Pre-requisite: Theoretical: 1 hours/week - 50 %
METHODS
Semester: THREE Practical: 1 hours/week - 50 %

General Objective 1:0 Know what research is and how to carry it out
Week
Activities
1.1 Define the following terms: i. Lead the students to Overhead Understand the following Should Project brief
1-3 Research, Scientific method understand the projector terminologies , Research, stimulate
theory, hypotheses. significance of scientific method, theory students to Internet
1.2 Describe various types of research. and hypothesis. understand
research e.g. descriptive, ii. Emphasize the State and describe types, uses and
exploratory, casual, experimental meaning of various types of research, importance of
and comparative. research terms e.g. descriptive, explanatory research.
1.3 Explain the stages of a research: hypothesis casual, experimental and Explain the
- formulation of a research etc. comparative. ingredients and
problem. iii. Identify the various Understand the stages of materials of
- Hypothesis types of Research. research and
- Justification of the research Understand the use of how they are
research iv. Elaborate the results of research and collected.
- Data collection and justification for the relevance in Lead students to
analysis, Findings. formulation of projection, growth and understand the
research projects. Development. justification for
formulation of
research project.
Design a project
139
for students to
learn and
understand
General Objective 2:0 Know the methodology applied to research.
2.1 Define sampling. 1. Lead the students to Relevant text Understand sampling . Explain Samples, data
2.2 Explain the two major methods understand books Understand major sampling to Research
4-6 of sampling. what is sampling. Copies of methods of sampling students. Publication
a) Probability sampling e.g ii. Ask students to research Understand the uses of Assist students
random, systematic stratified mention publications sampling to generate data Spreadsheets
and clusters. sampling methods. Explain the advantages from simple and
b) Non-probability sampling iii. Discuss the of sampling system. complex
e.g accidental, quotas, advantages of students.
purposive. sampling and Lead students to
2.3 Explain the uses of sampling in sampling understand the
their disciplines. population advantages of
2.4 State the advantages of the sampling.
various sampling methods. ii. Students to
investigate
statistical
functions of
spreadsheets
General Objective 3:0 Know the various methods of data collection
7-9 3.1 Define data. i. Illustrate the types Relevant Understand the definition Lead students to Charts,
3.2 State types of data: of data textbooks of data. design Diagrams,
(a) Primary and available in research. Charts and Understand the methods questionnaire Statistical table
(b) Secondary data ii. Identify the various diagrams of collection of data administer the sample
3.3 Explain the methods of collection methods of Statistical Explain the design of questionnaire questionnaire.
of data e.g. observation, data collection. tables questionnaire. and generate
140
questionnaire, interview. iii. Ask students to state Sample Explain how interview date using a Word processor
3.4 Describe how to design how data is questionnaires are concluded and how word processing
questionnaires for research in collected. questionnaire are package
their disciplines. iv. Illustrate how to administered.
3.5 Explain how to administer design
questionnaires and interview questionnaires.
3.6 Design sample questionnaires for v. Elaborate essential
research in their disciplines elements in data
3.7 Administer the questionnaires. collection design.
General Objective 4:0 Know the various methods of processing data
4.1 Explain organization of i. Illustrate how data Overhead Explain and Explain to Computer
data. are collected projector understand the students methods statistical package
4.1 Explain the grouping of data. and organized. following: of analyzing data.
10-13 4.2 Explain tabulation of data. ii. Elaborate on the Examples of - organizational data Provide students
4.3 Analyze the data result obtained. methods of statistical - data grouping with some data
4.4 Present the result of the analysis analyzing data. tables - tabulation of data for analysis and
iii. Lead the students to Analyze and interprete interpretation.
understand the the results of data. Introduce
various methods of statistical tables to
presenting data students and teach
analysis them on how to
use them.
Ask them to
analyse simple
data using
computer
statistical package
141
General Objective 5:0 Understand the presentation of research reports
7-9 5.1 Explain the general format i. Lead the students to Relevant Understand the format of Lead students to Research
of a research report, e.g - understand textbooks. research report. generate Report
Preliminaries e.g. preface the format of a Sample Explain all the contents. research report
and forward research report. research Describe the details of table. Computer
- Approval page ii. Illustrate the logical project the sequence of reports Explain each statistical
- Title page sequence of reports. item of the table package
- Dedication presenting the final Charts to student.
- Acknowledgement research diagrams Enable the Internet
- Table of contents report. Sample students to
- List of illustrations e.g. iii. Let the students machines for understand the
maps/pictures, know the require binding interpretation
- Diagrams, figures and academic methods printed jobs. List illustration
tables of presenting for students to
- Introduction a report. understand.
- Aims and Objectives iv. Discuss the
- Limitations and Delineations significance of Report to be
- Main text references and how word processed
- Conclusions and to apply it and include
Recommendations v. Discuss final evidence of
- The Appendix presentation. using computer
- Glossary statistical
- Bibliography/References package
5.2 Explain the use of footnotes
references and bibliography
5.3 Outline the use of abbreviations
in citation
ASSESSMENT CRITERIA
50% % 50% %
Competency: On completing the course, the student should be able to, understand/estimate/define/etc….
142
PROGRAMME: ND ACCOUNTANCY Code: BAM 212 Credit Hours: 45 hours 3
Course: BUSINESS STATISTICS I Pre-requisite: Theoretical: 1 hours/week - 33 %

Semester: 3
This course is designed to introduce the student to the nature and uses of elementary statistical data and techniques.
General Objectives:
1. Understand the nature of statistical data and their importance
2. Know the problems of collection of statistical data
3. Understand basic sampling methods.
4. Understand the organisation of statistical data
5. Understand the analysis of statistical data
6. Understand the elementary concepts of probability distributions.
7. Understand the uses of regression and correlation analysis.
143
PROGRAMME: ND Code: BAM 212 Credit Hours: hours 3
BUS. ADMIN AND MANAGEMENT
Course: BUSINESS STATISTICS I Pre-requisite: Theoretical: hours/week - %
Semester ONE Practical: hours/week - %
General Objective 1: Understand the nature of statistical data and their importance
Week
Outcomes
1.1 Explain what is meant by
Explain statistics Textbooks Explain the uses
Statistics. and its uses. of statistics. Guidance on the use Internet
Explain
1.2 Explain the uses of statistics. Identify the and importance of based
1.3 Identify the importance of statistical data importance of statistics in business. research –
statistical data. and its statistical data. recent
importance. statistics
General Objective 2: Know the problems of collection of statistical data
2.1 Enumerate the reasons for Explain the Textbooks Design Guide students to Business
collection of data. sources and questionnaire for prepare a scenario –
2.2 Identify sources of data. methods of data gathering questionnaire. use of a
2.3 Explain the methods of data collection. information on services or
collection. Guide students simple business shopping
2.4 Design questionnaires in designing variables. facility –
2.5 Identify the problems and questionnaire. design a
types of errors that arise in Explain questionnaire
data collection. problems and
144
errors associated
with data
collection.
General Objective 3: Understand basic sampling methods.
3.1 Define sample and Distinguish a Textbooks Apply Guide students in Internet
population sample from a Random sampling using various based
3.2 Explain the advantages of population. Number table. techniques in sampling business
sample Explain the solving techniques. problem in
3.3 Explain the random table. advantages and business Nigereria –
3.4 Explain probability and non- disadvantages of problem. statistics and
probability sampling sampling. use of
3.5 Explain simple random Explain types of sampling
sampling. sampling. Questions
3.6 Explain stratified sampling iv. Solve
3.7 Apply the above sampling problems in
methods to simple sampling
problems.
General Objective 4: Understand the organization of statistical data
5–6 4.1 Construct frequency Construct a Textbooks Construct Guide the students Textbooks,
distribution. frequency frequency to construct various Mathematical
(i) Construct pie chart distribution table. Mathematic distribution charts. set, Graph
(ii) Construct bar charts. Demonstrate how al sets table. paper,
(iii) Construct histogram. to construct a pie Graph paper Construct Coloured
(iv) Construct frequency chart, bar charts, Colour various paints.
Polygon. histogram pencils charts: pie,
and frequency bar,
polygon histogram,
Explain their frequency
145
application and polygon.
uses.
Conduct test.
General Objective 5: Understand the analysis of statistical data
5.1 Explain the measures of Explain in Textbooks Compute Guide the students Textbooks
location e.g. details: Calculators business to compute Calculator
i) Arithmetic Mean a. measures of variables measures of central
ii) Geometric Mean central involving - funding and Questions
iii) Mode tendency measures of dispension. and Answers
iv) Median b. measures of central for students.
5.2 Compute the above measures location, and tendency. Questions and
of location. c. measure of Answers involving Business
5.3 Define the measures of: dispersion Measures of measures of location situations
i) Variability Solve problems dispension.
ii) Mean Deviation involving the
iii) Variance above.
iv) Standard Deviation
v) Co-efficient of
Variation
5.4 Explain the significance of
the measures in 5.3
above .
General Objective 6: Understand the elementary concepts of probability distributions.
6.1 Define Explain set and its 1) Compute Guide the student to Textbooks,
ii) Set properties. Textbooks. business compute business Statistical
iii) Sub-set Explain the 2) variables variable using tables
iv) Union application of Venn Statistical involving binomial, poisson Internet
v) Intersection diagrams 3) Tables binomial and normal research
vi) Complement of set Explain the concept poisson and distribution,
6.2 Explain the application of of normal
146
venn diagrams. probability and its distribution Questions and
6.3 Explain the basic ideas of: laws. Answers for
ii) Probability Explain binomial, students.
iii) Sample space poisson and normal
iv) Events distribution given Business situations
6.4 Define: relevant formulae.
i) Independent events Solve problems
ii) Dependent events involving ‘iv’ above
iii) Mutually exclusive (j) vi. Give
events. Assignment.
6.5 Explain the:
i) Additional Law
ii) Multiplication Law
6.6 Explain the basic ideas of
probability distributions
Independent events e.g.
Binomial, Poisson and
normal distributions.
6.7 Solve simple problems
using “6.6” above
General Objective 7: Understand the uses of regression and correlation analysis
7.1 Explain the meaning of simple Explain and 1) Textbooks Construct Guidance for Questions
linear regression problems. solve problems 2) Graph scatter students in applying and Answers
7.2 Construct scatter diagram. in papers diagram. regression analysis for students.
7.3 Draw regression to business
i) Regression line by analysis. Solve normal problems. Business
free-hand method. Explain and equation to situations
ii) Obtain regression solve problems get regression Advice on the
equation for the in equation. relationship between
regression line in 7.3 correlation regression and
147
(i) above analysis. Calculate correlation
7.4 Explain method of least Differentiate time series
square regression. between Regres- by:
7.5 Solve normal equations to sion and (i) isolation
get regression equation. correlation. of trend by
7.6 Predict dependent variable of Construct a many
regression equations. scatter diagram average.
7.7 Explain the idea of and
correlation analysis. identify Least square
7.8 Explain the relationship properties method.
between regression and therein
correlation. Conduct test.
7.9 Explain the properties of
correlation co-efficient.
7.10 Explain the limitation of
regression analysis.
7.11 Calculate time series by:
i) Isolation of trend by
moving averages
ii) Least square method.
ASSESSMENT CRITERIA
% % % %
Template_Nigeria
148
IN ACCOUNTANCY 3.0
Course: AUDITING I Pre-requisite: Theoretical: hours/week - 67%
Semester: THIRD SEMESTER Practical: hours/week - 33%
Goal: To expose students to the concepts, theories, principles and techniques of Auditing.
GENERAL OBJECTIVES:
On completion of this module students should be able to:
1.0 Understand theory and philosophy of auditing.

2.0 Know rights, duties and responsibilities of auditor.
3.0 Understand professional ethics.
4.0 Know the Auditors liabilities.
5.0 Understand the appointment and removal of auditors.
6.0 Know the inter-relationship of the audit functions and the internal control system.
7.0 Know selections of areas of work control, in-depth tests use of graphing and of sampling techniques.
149
IN ACCOUNTANCY
Course: AUDITING 1 Pre-requisite: Theoretical: 2 hours/week - 67%
Semester FIRST SEMESTER Practical: 1 hours/week - 33 %

General Objective 1: Understand theory and philosophy of auditing
Week
Activities
1.1 Define auditing. (i) Explain in detail the Overhead 1. Demonstrate their Guide the Internet
1.2 Relate the history of auditing and term auditing. projector understanding of students to
philosophy of auditing. (ii) Explain different the theory and explain Flipcharts.
1.3 Explain the theory and philosophy types of audit. philosophy of Auditing using
of auditing. (iii) Explain the auditing. practical
1.4 Explain the concepts and importance of situational
conventions underlying the auditing. examples such
practice of auditing. as purchase,
1.5 Explain the generally accepted sales,
auditing standards. acquisition of
1.6 Distinguish between auditing and fixed assets etc.
accounting.
Lend the class
to review
GAAS.
150
General Objective 2: Know rights, duties and responsibilities of auditor.
2.1 Explain the role of auditors in an (i) Explain duties and Overhead 1. Relate auditing to Explain the Internet.
enterprises. responsibilities of projector Legal and legal and
2.2 Explain the rights, duties and Auditors. professional professional
Flipcharts.
responsibilities of auditors to a (ii) Explain the concept requirements. provisions
sole trader, a partnership and to a of Independences. relating to
Audit working
public organization. (iii) Explain tools of 2. Explain their Auditing using
paper file.
2.3 Explain the auditors right to audit. knowledge of the the CAMA,
remuneration. (iv) Explain audit rights, duties, professional
Letter of
2.4 Explain the significance of the approaches. responsibilities, code of Ethics,
Engagement.
following as they affect an audit, (v) Explain the liabilities statement of
source of auditors power, audit advantages and appointment and Auditing
plans, programme engagement disadvantages of removal of an guidelines, etc.
letters, standard of field work, and each. auditor.
audit process. Guide the
2.5 Explain what audit working students to
papers mean and the objects of produce sample
audit working paper. of letter of
2.6 Distinguish between a permanent Engagement.
audit file and a current audit file
and state the documents found in
each of them.
2.7 Explain auditing approaches and Guide the
the significance of systems student to
approach in modern auditing. identify audit
2.8 Explain what an audit trail means working paper
and its indispensability in file.
vouching approach to auditing.
2.9 Explain the methods or approach
to audit such as final audit,
interim audit, procedural audit
continuous audit and Balance
Sheet audit.
2.10 Explain the advantages and
disadvantages of
2-9 above.
151
General Objective 3: Understand professional ethics.
3.1 Define professional ethics. (i) Explain Overhead Able to describe how Group working Computer with
3.2 Describe the concept of independence. projector auditors should behave to produce word processing
independence. (ii) Explain the need towards stakeholders. sample package.
3.3 Relate such ethics to association for Professional guidelines for
with Directors, shareholders and Ethics. the information
clients. (iii) Explain the of new
3.4 Explain an auditors responsibilities of employees in
responsibilities to his Auditors to word processed
profession, colleagues Directors to format
and society. shareholders and
clients.
152
General Objective 4: Know the Auditors liabilities.
4.1 Define liability. (i) Explain Auditors Overhead Able to describe the Direct students Computer with
4.2 State the source of liability. liability. projector liability of auditors in a to produce a word processing
4.3 Explain liability for negligence (ii) Explain sources of range of situations word processed package.
under common law. liability under report Case Study.
4.4 Explain liability under statute- common law, civil answering a
Civil and Criminal Law. or criminal law. case study
4.5 Discuss recent (iii) Explain 3rd party posed scenario
developments in third party liability and its question.
liability. development.
(vi) Explain Auditor’s
protection against
liability.
General Objective 5: Understand the appointment and removal of auditors.
5.1 Explain the procedure for (i) Explain the Overhead Able to describe the Direct students Computer with
the appointment and procedural for projector process for appointment to produce a word processing
removal of auditors – legal appointment and and removal of auditors word processed package.
and other requirements. removal of report Case Study.
5.2 State the procedures for fixing the auditors. answering a
remuneration of auditors. (ii) Explain procedure case study
5.3 State the qualifications for fixing posed scenario
of an Auditor as distinct remunerations question.
from that of accountants. (iii) Explain
qualification of
Auditor.
153
General Objective 6: Know the inter-relationship of the audit function and the internal control system.
6.1 Define Internal control, internal (i) Explain internal Overhead Understanding 1. Organise class Word-processor.
audit and internal check. check, internal projector of the
into groups of 6
6.2 Explain the significance of an audit, internal relationship Flipchart.
audit assignment. control. between audit and lead each
6.3 Explain the characteristics of (ii) Explain in detail the and internal
internal audit functions and the items in Internal control group to write
internal control questionnaires. Control Questions internal control
6.4 Explain the significance of 6.3 in (ICQ)
an audit. (iii) Explain sound questionnaires for
6.5 Explain the significance of internal control. major Accounting
strong internal control
system. functions such as
purchases, cash,
payroll, etc
2. Direct students
to investigate the
relationship
between audit
functions and
internal control
system.
3. Organise
feedback in open
debate.
154
General Objective 7: Know selections of areas of work control, in-depth tests, use of graph, and sampling techniques.
7.1 Define work control, (i) Explain work Overhead Ability to devise work Direct students Case Study
In depth tests graphing and control, indpeth projector control test and other to produce a Word processor
sampling techniques. tests, graphs and sampling techniques. testing plan in
7.2 State the significance of sampling response to a
organizational charts and flow techniques. case study
charts in an audit procedure for 7- (ii) Explain the scenario
1 above. relevance of flow
7.3 Explain the testing of the charting.
system of internal control, (iii) Explain the need
compliance tests, transaction for compliance
tests and functional tests. tests transaction
test and sample and
substantive test.
(iv) Revise where
students have
problems.
ASSESSMENT CRITERIA
25% % 25% 50%
155
IN ACCOUNTANCY 4.0
Course: COST ACCOUNTING I Pre-requisite: Theoretical: 1 hours/week - 25%
Goal: To expose students to the terminology, methods, techniques and basic principles of costing and cost control methods.
GENERAL OBJECTIVES:
1.0 Understand cost accounting, its scope, purpose, and methods.

2.0 Understand nature, elements and classifications of cost.
3.0 Understand cost control.
4.0 Know Cost Centres, costing documents and records.
5.0 Understand the term materials, store keeping, purchasing and inventory control, pricing materials issued and
valuation methods.
6.0 Understand labour: factory procedures, recruitment, payroll control and measurement of efficiency.
7.0 Understand the nature and classification of overheads.
156
IN ACCOUNTANCY 4.0
Course: COST ACCOUNTING I Pre-requisite: Theoretical: 1 hours/week – 25%
Semester FIRST SEMESTER Practical: 3 hours/week - 75%

General Objective 1: Understand cost accounting, its scope, purpose, and methods.
Week
Activities
1.1 Define the term cost accounting. (i) Explain cost Overhead 1. Demonstrate their Organise Flip charts.
1.2 Explain the purposes of cost accounting projector understanding of students in
accounting. enumerate Worked the scope and group and direct
Overhead
1.3 State the scope and methods it purposes. examples purposes of cost them to identify
projector and
applied in costing. (ii) Illustrate costing accounting. different
Transparency.
method with products and
worked examples. services to
which cost
accounting
information can
be applied.
157
General Objective 2: Understand nature, elements and classifications of cost.
2.1 Explain the various types of costs. (i) Demonstrate Overhead 1. Demonstrate the Assist students Flip charts.
2.2 Define elements of costs. elements of costs, projector ability to break in separating
2.3 Explain the nature and types of cost, cost Worked down a number costs into the
Overhead
classification of costs. behaviour and examples of product costs various
projector and
2.4 Explain the classification of cost flow with worked into prime costs components
transparencies.
elements. examples. and overhead using a word
Spread sheet
2.5 Define direct costs and the total costs. processed table
aggregation to prime cost. or spreadsheet.
Case study
2.6 Explain the various divisions of 2. Produce cost of
exercise.
indirect costs. products.
2.7 Relate the various divisions of
cost elements to production
process.
2.8 Explain cost behaviour and cost
flow.
General Objective 3: Understand cost control.

3.1 Define Cost control. (i) Explain cost Overhead 1. Describe how Direct students .
3.2 Apply cost control to control and projector costs can be to investigate
Overhead
production. illustrate its Worked controlled in the with examples
projector and
application with examples production the application
transparen-cies.
worked examples. process. of cost control
to the various
stages of
Internet.
production.
158
General Objective 4: Know Cost Centres, costing documents and records.
4.1 Define the following, terms: (i) With worked Overhead 1. Assist students in Direct students Overhead
direct cost, indirect cost, variable examples, identify projector establishing cost to identify cost projector and
cost, fixed cost and overhead. elements of cost Worked units and cost units and cost transparen-cies.
4.2 Explain the importance of 4.1 and establish cost examples centres. centres using a
above to costing process. centres and case study. Spread sheet
4.3 Define cost centres and classify illustrate cost book- 2. Assist students to Students to feed
cost into centres. keeping. compute back as a group Case study
4.4 Explain how entries are made in example of cost activity and exercise.
costing documents and various bookkeeping discussion.
records.
159
General Objective 5: Understand the term: materials, store keeping, purchasing and inventory control, pricing materials,
issued
and valuation methods.
5.1 Define materials input to the (i) Explain procedure Overhead 1. Describe Guide students Stores
production for purchasing, projector purchasing and through stock documents such
process. issuing and pricing Worked store valuation acquisition as bin cards,
5.2 Describe the purchasing materials to examples and inventory procedures, stock cards,
procedures. production. With control. record keeping, purchase
5.3 Explain storekeeping procedures. worked examples. control issue requisition etc.
5.4 Explain control procedures – (ii) Show stock levels 2. Calculate closing and valuation
minimum re-order level and and stock stock. using different
Computer
maximum stock level. valuation methods. examples.
software on
5.5 Explain stock procedures.
stores procedure
5.6 Explain pricing and
Lead students to (J.T. MRP etc)
valuation procedures under
calculate closing or spreadsheet
the following methods –
stock using
“FIFO, LIFO”, Simple
FIFO, LIFO and
Average Weighted
AVCO
Average”.
producing a
spreadsheet
presentation.
160
General Objective 6: Understand labour: factory procedures, recruitment, payroll and measurement of efficiency.
6.1 Describe the term labour. (i) Explain labour and Overhead 1. Compute Lead students in Employees Pay
6.2 Describe recruitment procedure. the procedure for projector remuneration for the preparation Record
6.3 Explain the use of labour and computing labour Worked different of payroll using Cards/Payroll
control. cost with worked examples categories of examples. Sheets.
6.4 Describe the labour remuneration examples. labour and
systems – piece rate, daily rates (ii) Show how labour prepare the Assist students
methods, incentive scheme, cost could be payroll of in the Spread sheet
overtime calculations. established. workers in an computation of
6.5 Explain payroll procedures. (iii) Demonstrate labour organization. labour
6.6 Explain the analysis of payroll recording and remuneration
records and statements. overhead analysis system.
6.7 Explain the measurement of highlighting
labour efficiency. measurement
6.8 Define idle time and its efficiency and idle
measurement procedures to time.
production.
161
General Objective 7: Understand the nature and classification of Overheads.
7.1 Define Overhead. (i) Define overheads Overhead 1. Demonstrate the Direct students Overhead
7.2 Explain the nature and and with worked projector understanding of how to classify, projector and
classification of examples, classify Worked nature, allocate and transparen-cies.
Overheads. and allocate examples classification, apportion
7.3 Explain fixed and variable overheads, using allocation and overheads using Spread sheet
Overheads. different allocation apportionment of examples.
7.4 Describe the various methods of methods including overhead. Flip charts.
allocations. apportionment.
7.5 Describe the various
methods of apportionment.
`
ASSESSMENT CRITERIA
30% % 30% 40%
162
IN ACCOUNTANCY 4.0
Course: FINANCIAL ACCOUNTING I Pre-requisite: Theoretical: 1 hours/week - 25%
Goal: This course is designed to provide the students with the basic knowledge of accounting procedures in partnership and
other special accounts.
GENERAL OBJECTIVES:
1.0 Know changes in the constitution of partnerships and the accounting procedures.
2.0 Understand joint ventures accounts.
3.0 Understand Insurance claim s for losses.
4.0 Know Contract Accounts.
5.0 Understand containers Accounts.
6.0 Understand investments account.
7.0 Understand Bills of Exchange.
8.0 Understand Hire Purchase Accounts.
163
IN ACCOUNTANCY 4.0 Units
Course: FINANCIAL ACCOUNTING I Pre-requisite: Theoretical: 1 hours/week – 25%
Semester FIRST SEMESTER Practical: 3 hours/week - 75%

General Objective 1: Know changes in the constitution of partnerships and the accounting procedures.
Week
Activities
1.1 Make correct accounting entries (i) Explain changes in Overhead 1. Explain their Analyse the Flip chart.
in relation to changes in the the constitution projector knowledge of effect of
constitution of a partnership of partnerships and Worked changes in the changes in the
Spreadsheet.
resulting from either the the accounting examples constitution of conciliation of
admission of a new partners of the procedures. partnership and partnership.
Accounting
retirement of an existing partners. (ii) Prepare accounts accounting
packages.
1.2 Identify the reasons that can lead that are related to procedures.
Organise the
to the dissolution of a partnership dissolution of
class into
including the accounting partnerships.
groups and lead
treatment of the reserves arising (iii) Show the treatment
them to explain
from the revaluation of the of good will.
the accounting
partnership assets resulting
procedure for
therefrom.
such changes.
1.3 Make correct accounting entries
with respect
Direct them to
to partnership dissolution –
demonstrate the
realization
accounting
account, partners capital
treatment of
account and the cash
good will using
account on dissolution.
a preadsheet
1.4 Explain the methods of valuing
goodwill and
164
the various circumstances
that may give rise to
this valuation, including the
ledger entries thereto.
1.5 Explain the methods of
amalgamating two or
more partnerships.
General Objective 2: understand joint ventures accounts.
2.1 Explain the principles of Joint (i) Explain joint Overhead 1. Demonstrate their Lead the class to Flip chart.
ventures in accounting. ventures and its projector knowledge and produce the
2.2 Prepare joint ventures accounts. relationship with Worked accounting following
Spreadsheet.
partnership. examples treatment of Joint accounts:
(ii) Illustrate the Venture Account, Joint Venture,
Accounting
preparation of joint Insurance Claim Insurance Claim
packages.
ventures accounts. for losses, for losses,
container container
Case study
accounts, account,
exercises.
Investment Investment
accounts, Bill of account, Bill of
Exchange and Exchange and
Hire Purchase. Hire Purchase.
Explain their
accounting
2. Produce the format of treatment.
each type of the
accounts.
General Objective 3: Understand Insurance claim’s for losses.

3.1 Compute Insurance claims (i) Explain insurance Overhead 1. Demonstrate their Lead the class to Flip chart.
in respect of the claims due to projector knowledge and produce the
exact value of stock in trade destruction of stock Worked accounting following
Spreadsheet.
destroyed by fire, loss of or loss of profit. examples treatment of Joint accounts:
profits (e.g. consequential (ii) Compute insurance Venture Account, Joint Venture,
Accounting
loss claims) arising from claims. Insurance Claim Insurance Claim
packages.
fire or kindred perils. for losses, for losses,
165
container container
accounts, account, Case study
Investment Investment exercises.
accounts, Bill of account, Bill of
Exchange and Exchange and
Hire Purchase. Hire Purchase.
Explain their
accounting
2. Produce the format of treatment.
each type of the
accounts.
General Objective 4: Know Contract Accounts.

4.1 Explain the different (i) Explain contract Overhead 1. Demonstrate their Produce from a Flip chart.
between long-term and account and its projector knowledge and given scenario
short-term contracts. preparation. Worked accounting using a
Spreadsheet.
4.2 State the generally accepted (ii) Prepare contract examples treatment of Joint computer
methods, of revenue accounts and show Venture Account, spreadsheet a
Accounting
recognition on long-term the value of work- Insurance Claim joint venture
packages.
contracts. in-progress in the for losses, account
4.3 Value work-in-progress on balance sheet. container
Case study
uncompleted contract for Balance accounts,
exercises.
Sheet purposes. Investment
accounts, Bill of
Exchange and
Hire Purchase.
2. Produce the format of

each type of the
accounts.
166
General Objective 5: Understand containers Accounts
5.1 Explain the methods of (i) Demonstrate the Overhead 1. Demonstrate their Produce from a Flip chart.
recording containers preparation of projector knowledge and given scenario
accounts. containers accounts. Worked accounting using a
Spreadsheet.
examples treatment of Joint computer
Venture Account, spreadsheet a
Accounting
Insurance Claim contrainers
packages.
for losses, account.
container
Case study
accounts, Explain their
exercises.
Investment accounting
accounts, Bill of treatment.
Exchange and
Hire Purchase.

each type of the
accounts.
167
General Objective 6: Understand Investments account.
6.1 Distinguish between quoted (i) Define investments. Overhead Produce from a Flip chart.
and unquoted (ii) Prepare investment projector 1. Demonstrate their given scenario
investments. accounts. Worked knowledge and using a
Spreadsheet.
examples accounting computer
6.2 Make correct ledger entries
treatment of Joint spreadsheet an
relating to purchase Accounting
Venture Account, investment
of investments, income from packages.
Insurance Claim account
investment and
for losses,
sale of investment. Case study
container Explain their
exercises.
accounts, accounting
Investment treatment.
accounts, Bill of
Exchange and
Hire Purchase.

each type of the
accounts.
168
General Objective 7: Understand Bills of Exchange.
7.1 Define a bill of exchange. (i) Explain bills of Overhead 1. Demonstrate their Direct students Flip chart.
7.2 Explain bills of exchange, exchange and make projector knowledge and to make entries
IOU and promissory correct ledger Worked accounting in the ledger for
Spreadsheet.
note transactions as they entries. examples treatment of Joint Bills of
affect an organization. Venture Account, Exchange
Accounting
7.3 Make correct ledger entries of bill Insurance Claim transactions
packages.
of exchange for losses, using an
transactions. container accounting
Case study
accounts, package/
exercises.
Investment spreadsheet.
accounts, Bill of
Exchange and Explain their
Hire Purchase. accounting
treatment.

each type of the
accounts.
169
General Objective 8: Understand Hire Purchase Accounts.
8.1 Make correct entries in the (i) Explain Hire Overhead 1. Demonstrate their Lead the class to Flip chart.
books of the vendee Purchase projector knowledge and produce the
and vendor. transactions. Worked accounting following
Spreadsheet.
8.2 Make correct ledger entries (ii) Prepare hire examples treatment of Joint accounts:
in the books of vendee. purchase accounts. Venture Account, Hire Purchase.
Accounting
8.3 Explain the methods of measuring Insurance Claim
packages.
closing debtors for balance sheet for losses, Explain their
purposes. container accounting
Case study
8.4 Explain the methods used in the accounts, treatment.
exercises.
estimation of the provision for Investment
unrealized profits. accounts, Bill of
Exchange and
Hire Purchase.
2. Produce the
format of each
type of the
accounts.
Revision.
`
ASSESSMENT CRITERIA
30% % 30% 40%
170
PROGRAMME: HND ACCOUNTANCY Credit Hours: 30 hours 2
Code: BAM 424
Course: COMPANY LAW Pre-requisite: Theoretical: 2 hours/week - 100
%
Semester: 3

This course is designed to provide the student with knowledge of the legal framework of establishing and running corporate
organization.
General Objectives:
1. Understand the existence of various types of registered organization and their legal distinction
2. Know the evoluting of the Nigerian Company law legislation.
3. Appreciate the creation of the Corporate Affairs Commission by the Companies, and Althr Math Act 1990
4. Understand the legal nature of companies and their formation
5. Know the methods by which companies raise capital
6. Know types of corporate meetings and resolution
7. Understand company accounts, role of auditors and declaration of dividends.
8. Know amargamation, restructuring, winding up and liquidation of a company
9. Understand incorporation of trustees
10. Understand registration of Business name.
171
General Objective 1: Understand the existence of various types of registered organizations and their legal distinction
Week
Outcomes
1.1 Describe registered business Differentiate among Textbooks Explain the reasons Guide students on Internet and
name, companies, incorporated registered CAMD for the existence of the advantages and relevant
trustees, and public corporation. business Law journals the registered
1.2 Explain the reasons for the name, companies, business name, disadvantages of websites
existence of the registered incorporated companies, incorporation. Legal cases
business name, companies, trustees and public incorporated trustees,
incorporated trustees, and national corporations. and national Working in pairs
corporations. ii. Explain the corporations. students to examine
1.3 Explain the relative advantages
importance of the Explain the relevant case law –
and disadvantages of a registered
various relative aspects of corporate
organization. types of advantages and status and to
registered disadvantages of distinguish between
organization. a registered partnerships and
iii. Explain the organization. companies etc.
relative advantages
and
disadvantages of a
registered
organization.
General Objective 2: Know the evolution of the Nigerian Company Law Legislation
2.1 Trace the evolution of the Explain the Textbooks Outline the main Internet and
Company Law Legislations. evolution of the CAMA features of the Advise students about relevant
2.2 Outline the main features of the Companies Act 1968. the key aspects of the
company law 1990 websites
172
Companies Act 1968. legislation, the main Law Outline the main legislation and about Legal cases
2.3 Outline the main features of the features of journals features of the statutory interpretation
Companies and Allied Matters and codes of practice
Act, 1990 and the subsequent Companies Act Companies Companies and etc.
amendments. 1968 and CAM Act Act 1968 Allied Matters Debate the need for
1990 with Act, 1990 and the regulatory bodies and
amendments subsequent standards in company
amendments. law.
General Objective 3: Appreciate the creation of the Corporate Affairs Commission by the Companies and Allied Matters
Act, 1990
3.1 Explain the need for the Explain the need for the -
Visit local Organise visit to Internet and
establishment of the Corporate establishment of the
Textbook corporate local CAC. relevant
Affairs Commissions. Corporate Affairs
3.2 Describe the composition of the Commission.
s Affairs websites
commission. ii. Explain the - CAMA Commission Legal cases
3.3 Describe the functions of the - Article (CAC) office
structure and
Commission under the and
functions of the
Companies and Allied Matters
Commission understand its
Act, 1990.
structure and
function.
General Objective 4: Understand the legal nature of companies and their formation
4.1 Distinguish a private company Distinguish a private Textbooks Prepare Guide students to Internet and
from a public company and company from a CAMD Memorandum prepare relevant
limited liability company from an Articles and
unlimited liability company.
public company and and Article of Memorandum and websites
limited liability Memo of Association Articles of Legal cases
4.2 Explain Memorandum and Association
Articles of Association. company from an Cert of
for a Association.
4.3 Explain the ultra-vires doctrine. unlimited liability Incorporation hypothetical
4.4 Explain the requirement and company. Company Give assignment.
procedure for incorporation of
companies.
Explain Memorandum
173
4.5 Define a promoter and Articles
4.6 Explain the functions of a of Association, ultra-
promoter in formation of
companies in Nigeria. vires doctrine
4.7 Explain the rights obligations and and the procedure for
liabilities of promoters. incorporation of
companies in Nigeria
Explain promoter, its
functions,
rights obligations and
liabilities.
Show students
necessary
Incorporation
documents
General Objective 5: Know the methods by which companies raise capital
5.1 Explain share capital and Explain share Textbooks Prepare a Guide students to Internet and
share certificate. capital, share Share prospectus prepare prospectus relevant
5.2 Explain the classes of share certificate, certificate and statement and statement in lieu websites
capital and the rights and classes of share in lieu of of prospectus. Legal cases
liabilities of shareholders. capital prospectus for
5.3 Explain prospectus and and the rights issuance of
statement in lieu of and liabilities of shares
prospectus. share
5.4 Explain the procedure for holders.
issuance of shares, and ii. Explain
debentures. prospectus and
statement in
lieu of
174
prospectus.
iii. Explain the
procedures for
issuance
of shares and
debentures
iv. Conduct test.
General Objective 6: Understand the procedure of appointment and responsibility of directors and company secretary
6.1 Explain the procedure of Explain appointment of Textbooks Explain the Appoint directors Internet and
appointing directors. directors, CAMA procedure of for a hypothetical relevant
6.2 Explain the legal status and Article appointing
powers of directors.
their legal status and directors.
company. websites
6.3 Describe the rights and duties of powers, rights, Cert of Explain the legal Legal cases
directors. duties and mode of Incorporatio status and Role play exercise to
6.4 Explain the mode of termination termination. n powers of advertise for new
of directors. ii. Explain the legal directors. directors.
6.5 List the legal status of a company Describe the
secretary.
status, rights and duties rights and duties
6.6 Describe the rights and duties of a of a company secretary. of directors. Develop
company secretary. appointment criteria.
Duties of directors
General Objective 7: Know corporate meetings and resolutions
7.1 Define company meeting. Explain company Textbooks Attend Guide students to Internet and
7.2 Explain annual general meetings, meetings, types CAMD Annual use the hypothetical relevant
statutory meetings and extra- Article
ordinary meetings. and procedure. General case study for websites
ii. Explain company Cert of Meeting of a arranging an AGM Legal cases
7.3 Explain the general procedure of Incorporation
company’s meetings. resolution and types. company. and EGM.
7.4 Explain types of company
resolutions.
175
General Objective 8: Understand company accounts, role of Auditors and declaration of dividends
8.1 Explain the legal requirements for Explain the legal Textbooks Prepare profit Questions and Internet and
accounts. requirements and CAMA and loss examples to guide relevant
8.2 Identify the various types of Article
accounts.
various types of Account and students to prepare websites
Publish of
8.3 Explain the appointment of the accounts. Balance sheet and interpret Legal cases
Coy
Auditors ii. Describe the for a company accounts.
8.4 Explain the duties and appointment of hypothetical
remuneration of Auditors. Auditors, their duties company.
8.5 Describe profit and loss accounts,
balance sheet and divisible profit.
and
8.6 Describe Auditors reports. remuneration.
8.7 Explain the functions of iii. Explain Auditor’s
chairman’s statement. reports and the
8.8 Explain the process of declaration process of dividend
of dividends
declaration
iv. Explain the
functions of chairman’s
statement.
General Objective 9: Know amalgamation, reconstruction, winding-up and liquidation of companies
9.1 Explain company amalgamations Explain company Textbooks Identify and Guide students to Internet and
9.2 Explain company amalgamation and CAMA analyse analyse cases of:- relevant
reconstructions. Articles and
9.3 Define liquidation.
reconstruction. Memo of
reasons for at amalgamation, websites
9.4 Describe liquidation procedures. ii. Explain Association least one restructuring, Legal cases
9.5 Explain the powers and duties of liquidation, its amalgamation Winding up;
liquidators. procedures, , liquidation.
9.6 Describe the procedure for powers and restructuring,
176
winding up duties of liquidators winding up
and the procedure and
of winding-up. liquidation
that was
consummated
in the recent
past.
General Objective 10: Understand Incorporation of Trustees
1.1 Describe what are incorporated Explain incorporated trustee, Textbooks Explain the Guide students on Internet and
trustees. procedure for its in CAMA procedure for the procedure for the relevant
1.2 Explain the procedure for corporation and Articles and incorporation of
incorporation of trustees. effects of incorporation Memo of trustees.
appointment of websites
1.3 Explain the effect of of trustees.. Association Explain the trustees. Legal cases
incorporation of trustees. ii. Explain structure of Published effect of
1.4 Describe the structure of management of Accounts of incorporation of
management of an incorporated an incorporated trustee trustees. Use a relevant case
trustee. and the mode
Company Describe the study
1.5 Describe the mode of dissolution of dissolution of the structure of
of an incorporated trustee trustee. management of
iii. Conduct test an incorporated
trustee.
ASSESSMENT CRITERIA
50% 25% 25% %
177
Course: BUSINESS STATISTICS II Pre-requisite: Theoretical: 1 hours/week - 33 %
Semester 4 Practical: 2 hours/week - 67 %

This course is designed to provide the student with the knowledge and use of statistical tools in solving management problems both in
business and government.
General Objectives:
1. Understand survey planning and designs
2. Understand sampling theory
3. Know inferential statistics
4. Understand Binaries Distribution
5. Understand Point and Interval Estimates
6. Know Mathematics Expectations
7. Understand moments generating functions’ (GMF)
8. Know the tests of linear regressions
9. Understand Analysis of Variance (ANOVA)
10. Understand measures of welfare
178
General Objective 1: Understand survey planning and designs.

Week
Outcomes
1.1 List sources of data.
Explain data, its Textbooks Design a Guide students to Web based
1.2 Systematize principles of source and questionnaire to design resources on
data. principles gather data questionnaire. questionnaire
1.3 Define coding and Explain coding design
processing and processing
1.4 Design questionnaires of data.
Guide students
on how to design
a questionnaire
General Objective 2: Understand sampling theory
2.1 Define sampling theory. Explain Textbooks Solve problems Guide students to Questions on
2.2 Systematize sampling sampling theory involving small solve problems sampling and
methods and and huge involving samples. methods of
2.3 Solve problems involving methods of samples. sampling
samples. sampling
2.4 Define small samples. Explain samples
2.5 Define large samples. Solve problems
2.6 Solve problems involving involving
2.4 and 2.5 above. samples
179
General Objective 3: Know inferential statistics
3.1 Define univarite Explain Textbooks Define Guide students on the Business
distributions. univariate, Distribution univarite solving of business Scenario and
problems involving
3.2 Define Binomial binomial and tables distributions. distribution analysis.
questions to
distributions. Poisson Define show the
3.3 Define Poisson distribution. distribution. Binomial Advise students on the differences
3.4 Solve problems involving distributions. importance of between
Solve problems proportions. Solving
3.1-3.3 above. Define Binomial –
involving the problems involving
3.5 Define Normal distribution. Poisson Univarite and
above. proportions
3.6 Explain the use of tables distribution. Poisson
Explain Normal
3.7 Define hypothesis. Solve Distribution
distribution.
3.8 Test hypothesis for small problems analysis.
Guide students
samples. involving 3.1-
on how to use
3.9 Test hypothesis for large 3.3 above. Questions
distribution
samples. and answers
tables
3.10 Define univarite Explain on
Explain
distributions. proportion proportions
hypothesis.
3.11 Define Binomial Solve as a precursor
Guide students
distributions. problems to the
on how to test
3.12 Define Poisson involving assignment
hypothesis.
distribution. proportions tasks.
Explain
3.13 Solve problems
180
involving 3.1-3.3 above. proportion

Solve problems
involving
proportions
Give assignment
General Objective 4: Understand bivariate distributions
4.1 Define bivariate .Explain Textbooks Solve Guide problems Assignment

distributions. bivariate problems involving bivariate and questions
4.2 Solve problems involving distributions. involving distribution. on
bivariate distributions. Solve problems bivariate distribution.
involving distribution
bivariate for a business
situation
distribution.Con
duct test.
General Objective 5: Understand point and interval estimates
5.1 Define point and interval Explain Textbooks Solve Guide students solve Assignment
estimates estimation business problems involving and questions
5.2 Solve problems involving theory problems point and interval on
point and interval estimate. Solve problems involving estimates. distribution.
involving point and
estimate interval
estimate.
General Objective 6: Know mathematical expectation
6.1 Define mathematical Explain Textbooks Solve Guide students solve Assignment
expectations. mathematical business problems involving and questions
6.5 Solve problems involving expectation problem mathematical on
181
mathematics expectations.
Solve problems involving expectations. distribution.
involving maths mathematical
expectations expectations.
General Objective 7: Understand moments generating functions (GMF)
7.1 .Define moments generating Explain Solve Guide students to Assignment
functions (GMF). moments business solve problems and questions
7.2 Systematize GMF generating problems involving moments on functions
characteristics. functions (GMF) involving generating function.
7.3 Solve problems involving Solve problems moments
GMF. involving GMF generating
functions.
General Objective 8: Know the tests of Linear Regression
8.1 Explain tests of linear Explain linear Textbooks Solve Guide students to Assignment
regression regression. problems solve regression and questions
8.2 Solve problems involving Solve problems involving problems. on linear
simple regression. involving simple simple and regression
8.3 Solve problems involving and multiple multiple
multiple regression. regression regression.
8.4 Test for the regression.
Guide students
on how to test
for regression.
General Objective 9: Understand analysis of variance (ANOVA)
9.1 Define analysis of Variance. Explain analysis Textbooks Solve Guide students solve Assignment
182
9.2 Solve problems involving of variance. Statistical problems problems involving and questions
ANOVA (one way) Solve roblems tables involving ANOVA on the
involving ANOVA analysis of
ANOVA variance
Conduct test.
General Objective 10: Understand measures of welfare

10.1 Define welfare measures. Explain welfare Textbooks Solve Guide students solve Assignment
10.2 Define index numbers measures, index problems problems of welfare and questions
10.3 Define income distribution. numbers and income involving indices. on measuring
10.4 Systematize income indices. distribution. welfare welfare etc.
10.5 Solve problems involving indices
Solve problems
welfare indices. involving above.
ASSESSMENT CRITERIA
% % % %
Template_Nigeria
183
ACCOUNTANCY
Course: BUSINESS FINANCE I Pre-requisite: Theoretical: 1 hours/week - 50%
Goal: To expose the student to the concepts and principles of Business Finance and their application to the business
world.
GENERAL OBJECTIVES:
On completion of this course the student should be able to:
1.0 Understand the nature and scope of finance.

2.0 Know sources and Application of Funds
3.0 Understand capital formation
4.0 Know management of financial resources

ACCOUNTANCY
Course: BUSINESS FINANCE I Pre-requisite: Theoretical: 1 hours/week - 50%
184
General Objective 1: 0 .Understand the nature and scope of finance.
Week
Activities
1.1 Define the term finance i. Lead the student to Overhead Ability to analyze and Brief students Outcome of
1-3 1.2 Explain its relationship to the understand the projector compare the roles of on the case study
various departments of an meaning of finance. finance managers in completion of placed on
organization ii. Mention the fund Chart small, medium and large case study computers and
1.3 Explain the contribution of raising and fund scale businesses. exercise. internet.
business finance to the overall allocation functions
growth of an organization. of the financial Ability to compare and Group work and
manager. contract the relationship feed back to
iii. Draw a chart to of finance dept with students
show the major other dept existing in a
divisions of an business organization.
organization show
how they interrelate
with the finance
division.
iv. Emphasize on the
importance of
finance in the
success of any
organization.
General Objective 2:0 Know sources and Application of Funds.
4-7 2.1 Describe the various types of i. State the various Overhead Distinguish and Introduce students Internet
funds types of short-term projector appraise the various to group research
2.2 Explain the procedure for raising and long term funds sources of short term, assignments and Assignment
funds available to a medium term and long discussions. Brief brief.
2.3 Explain how the firms are business firm. term finance. students on group
185
managed with the funds raised. ii. Describe the presentation.
instruments used in Identify the (3 weeks)
raising the funds. institutions that
iii. Discuss the various provide these funds.
institutions Identify the processes
from which funds for raising and in
can be raised. resting these funds by
iv. Describe the various finance manager
steps which
the financial
manager should take
in raising fund for
his firm.
v. Discuss the
administrative aspect
of the allocation of
funds for investment
and other activities
of the firm.
General Objective 3: 0 Understand capital formation
3.1 Define term capital i. Lead the students to Overhead Ability to differentiate Syndicate Computers
8-11 3.2 Describe the various types of understand the basic projector between fixed and discussion and Video clips.
capitals: Fixed and circulating differences between circulating capital. group exercise
capital. short term and long Identify capital adequacy to be completed Internet
3.3 Explain the ways of measuring term capital funds. measuring techniques. with correction research.
adequacy of capital ii. Show the distinction Illustrate factors and feed back to
3.4 Describe capital formation between long term militating against capital student
3.5 Describe the problems associated capital requirement formation in the (2 weeks)
with capital formation in the needed to build up economy.
economy. the productive
base of a business
firm and the
recurrent capital
needed for servicing
the productive base.
iii. Outline the
186
constraints to the
acquisition of long
term capital for
building up the
productive base of
Nigerian economy.
General Objective 4:0 Know management of financial resources
4.1 Define the term financial i. Differentiate Overhead Illustrate the various Group Seminars
12-15 resources between financial projector assets and portfolio discussion
4.2 Describe how the various assets resources and non measurement techniques students Word proceesor.
of a firm are managed. financial resources in business. assignment
4.3 Explain the 5C’s of credit ii. Mention the roles of (4 weeks) Internet
Know the significance of
4.4 Describe the types of bank credit non- financial research.
credit rating an
4.5 Explain the significance of bank managers in the
importance of bank
credits to the growth of a firm. management of the
credit to business finance
assets of a firm.
iii. Emphasize the
financial
management
functions.
iv. Analyze bank credit
obtainable from
commercial banks
and those
from specialized
banks.
v. Emphasize the role
of credit as the life
wire of business and
commercial
activities.
ASSESSMENT CRITERIA
30% % 30% 40%
187
NATIONAL DIPLOMA IN 3.0 Units
ACCOUNTANCY
Course: AUDITING II Pre-requisite: ACC 213 Theoretical: 2 hours/week - 67%
Semester: FOURTH SEMESTER Practical: 1 hours/week - 33%
Goal: To further develop the students knowledge of concepts, principles, theories and practice of auditing and their ability
to perform attest functions.
GENERAL OBJECTIVES:
1.0 Understand Audit reports and opinions.

2.0 Understand Fraud, its prevention and detection.
3.0 Understand manual and computerized auditing.
4.0 Understand the liabilities of an Auditor.
5.0 Understand Internal Audit and its relationship to statutory audit.
6.0 Understand Balance Sheet audits.
7.0 Understand verification and valuation of assets and liabilities.

ACCOUNTANCY
Course: AUDITING II Pre-requisite: ACC 213 Theoretical: 2 hours/week – 67%
Semester FOURTH SEMESTER Practical: 1 hours/week - 33%
188
General Objective 1: Understand Audit reports and opinions.
Week
Activities
1.1 Define the terms Audit reports (i) Explain the Overhead 1. Demonstrate their Lead the class to IFAC Packages
and opinions. contents of Audit projector understanding of write a clean
1.2 Classify auditor’s reports into Reports. Audit reports. and qualified
Internet
unqualified and qualified report. (ii) Explain types of Worked audit report
1.3 Explain the conditions for Audit Report. examples 2. Write audit using a word
Flipchart
qualifying reports. (iii) Explain in detail report. processor
1.4 Explain the term “reasonable care the necessity for
Word-processor.
and skill” as applied to auditor’s qualification of
Guide the
opinion. audit report.
students to
1.5 Apply the knowledge
explain the
acquired in a given audit
reasons for
assignment to know
qualified audit
whether the accounts of
report.
an enterprise show a true
and fair view of the state
of affairs with respect to the
profit and loss account and
Balance Sheet or the Income and
Expenditure account for non-
trading organization and the cash
flow statements.
General Objective 2: Understand Fraud, its prevention and detection.
2.1 Define fraud. (i) Explain fraud, Overhead 1. Demonstrate their Explain fraud. Internet
2.2 Explain the frauds that may be source of fraud, projector understanding of
discovered. types of frauds. Fraud, its Guide the students Flipchart
2.3 State the procedures through (ii) Explain how to Worked detection and to identify,
which frauds might be detected. detect fraud. examples prevention. examine and grade Word-processor.
2.4 Explain the procedures by which (iii) Explain auditors the risk level of an
frauds can be prevented. responsibility in organiza-tion’s Internet
189
2.5 Explain Auditors fraud detection. financial
responsibility with regard to (iv) Explain ways of transactions e.g. a Computer
fraud detection. preventing frauds. restaurant,
(v) Explain supermarket, etc. Flipchart..
consequences of
fraud to Lead the class to
organization and tabulate the risk
individuals. level in relation to
financial
transactions e.g.
cash-high risk
Debtors-medium
risk, e.t.c.
producing a word
processed short
report.
General Objective 3: Understand manual and computerized auditing.
3.1 Explain the audit procedures (i) Explain the Overhead 1. Explain their Lead the class to Audit Test Pack.
adopted in the audit of Electronic differences projector understanding of use audit test
Data Processing systems. between manual difference packs in an EDP
3.2 Explain the following in EDP and computerized between manual environment. Internet.
audits. auditing. and computerized
(i) Input Devices: (ii) Explain audit auditing.
(ii) Auxiliary Storage Devices: around computer
(iii) Out-put Devices: and through the 2. Use audit test
(main & auxiliary) computer. packs in the audit
iv) Software: (iii) Explain the of EDP
3.3 Explain the importance and requirements for environment.
application of internal control in computer audit and
EDP system. environment of
3.4 Define and state the advantages audit.
and disadvantage of the following (iv) Explain control
computer terms – test packs, system in EDP
computer programme, hardware, environment.
software, peripherals, (v) Explain input,
configuration etc. output storage
3.5 Explain the security devices with
190
devices in EDP specific examples.
environment. (vi) Explain the
security devices
with exemption
like Anti Virus.
191
General Objective 4: Understand the liabilities of an Auditor.
4.1 Explain the greater details the (i) Explain recent Overhead 1. Explain their Identify Cases.
liabilities of auditors viz Civil and developments in projector understanding of auditor’s
Criminal cases affecting auditors auditor’s liabilities auditors liabilities using
Internet.
in recent times. using recent cases. Case studies liabilities. recent cases.
4.2 Explain in greater details recent (ii) Explain
Overhead
cases of liabilities of auditors to professional Researching
projector.
third parties. indemnity cases using the
4.3 Explain the need of insurance. internet.
reasonable care and skill
needed in the performance
of an auditing duty.
General Objective 5: Understand Internal Audit and its relationship to statutory audit.
5.1 Define conditions relating to (i) Explain how Overhead 1. Display their Show the Flipchart
internal and statutory audit. internal audit help projector knowledge of relationship
5.2 Distinguish between an internal statutory audit. relationship between internal Internet.
and external auditor. (ii) Show the Worked between internal and statutory
5.3 Explain their similarities. relationships examples audit and audit. Word processor
5.4 Discuss the relationship between between internal statutory audit.
Produce a short
internal auditing and internal audit and statutory
word processed
control system. audit.
report on the
5.5 Explain the extent to
above
which the external
auditor can rely on the
job performed by an
internal auditor.
192
General Objective 6: Understand Balance Sheet audit.
6.1 Define balance sheet audit. (i) Explain Balance Overhead 1. Explain their Explain Balance Internet.
6.2 Explain the procedures Sheet Audit. projector Sheet Audit.
knowledge of
adopted in a balance sheet (ii) Distinguish between
Flipchart.
audit. Interim and Worked Balance Sheet Lead the
final audit. examples students to
Audit. Audit Working
(iii) Audit program. prepare audit
paper.
2. Prepare audit programmes.
working paper
193
General Objective 7: Understand verification and valuation of assets and liabilities.
7.1 Define verification and (i) Explain verification Overhead 1. Demonstrate their Guide class to Word-processor.
valuation of assets. in audit . projector understanding of verify and value
7.2 Explain the steps to be the (ii) Distinguish verification and assets and
Internet.
followed in the verification of between vouching Worked valuation of liabilities such
assets and liabilities such as and verification. examples assets and as Fixed Assets,
JIAC
positive and negative (iii) Show how to liabilities by Stocks,
handbooks.
circularizations, observation of verify assets and circularization, Receivables etc.
items etc. liabilities. observation, etc.
7.3 Explain the principles (iv) Explain the
adopted in the valuation of documents required 2. Write bank balance Using a word
assets. and show samples confirmation letter. processor
of them. produce a bank
(v) Explain visits to balance
branches and how confirmation
to verify assets of sample letter
branches not
visited..
(vi) Explain valuation
of Assets and
liabilities e.g.
Stocks, Fixed
Assets.
(vii) Explain methods
of valuation.
ASSESSMENT CRITERIA
25% 25% 50%
194
PROGRAMME: NATIONAL Code: ACC 222 Credit Hours: 60 hours
DIPLOMA 4.0 Units.
IN ACCOUNTANCY
Course: COST ACCOUNTING II Pre-requisite: ACC 212 Theoretical: 2 hours/week - 50%
Goal: To further develop the student’s knowledge of principles of cost accounting and costing methods.
GENERAL OBJECTIVES:
1.0 Understand accounting records in cost ledgers, reports and statements of integrated accounting system.
2.0 Know costing methods and techniques
3.0 Know various types of budgets.
4.0 Know budgetary control.
195
ACCOUNTANCY
Course: COST ACCOUNTING II Pre-requisite: ACC 212 Theoretical: 2 hours/week – 50%
Semester SECOND SEMESTER Practical: 2 hours/week - 50%

General Objective 1: Understand accounting records in cost ledgers, reports and statements of integrated accounting
system.
Week
Activities
1.1 Explain the procedure for posting (i) With the aid of Overhead 1. Post transactions Lead students in Overhead
in the various cost ledgers. examples projector the making of Projector and
into cost ledgers.
1.2 Explain how reports and demonstrate cost entries in cost Transparency
statements are prepared. ledger accounting. Worked ledgers and charts.
1.3 Explain the need for integrated (ii) Show preparation examples 2. Prepare preparation of
accounting systems. of reports. integrated integrated
Spreadsheets.
1.4 Trace the reconciliation of (iii) Do an integrated accounts accounts.
cost and financial accounting
accounting records. records example and 3. Reconcile cost
Carry out
reconcile it with and financial
reconciliation of
financial record. accounting
cost and
records.
financial
accounting
records using
spreadsheet
196
General Objective 2: Know costing methods and techniques.
2.1 Define the various methods and (i) Explain and work Overhead 1. Determine the Identify various Flipboard
techniques of examples to projector cost of a product costing methods
costing: Job costing, process indicate various using job, and guide
costing, standard costing methods and Worked process, batch, students on how Overhead
costing, batch costing, techniques. examples standard and to collate Projector and
marginal costing. marginal costing. product costs Transparency
using various charts.
examples.
Answers
Spreadsheets.
produced using
spreadsheets
General Objective 3: Know various types of budget.
3.1 Define the term budget. (i) Explain budget and Overhead 1. Prepare capital, Show budget Computer
3.2 Explain various types of budget: using worked projector production, sales format. software
namely Capital, Production, Sales examples indicate and cash budgets. packages
and cash budgets. types of budget. Worked /spreadsheet
Guide students
3.3 Explain the limiting examples
in the
factors in budget.
preparation of Overhead
budgets using projector and
various worked transparency.
examples.
Answers
produced using
spreadsheet
tables
197
General Objective 4: Know budget control.
4.1 Describe budgetary control. (i) Explain budgeting Overhead 1. Prepare Direct students Overhead
4.2 Describe elements of performance control. projector performance to prepare Projector and
evaluation. (ii) Explain elements of evaluation reports performance transparency.
4.3 Prepare performance evaluation performance Worked and analyse basic reports and
report. evaluation using examples variance. variance Spreadsheet
4.4 Explain basic variance analysis standard costing analysis using
and its effect on business and basic variance examples.
operations. analysis. Answer to
above using
spreadsheet
table
`
ASSESSMENT CRITERIA
30% % 30% 40%
198
DIPLOMA 3.0 Units
IN ACCOUNTANCY
Course: TAXATION II Pre-requisite: ACC 214 Theoretical: 1 hours/week - 33%
Goal: To expose students to the concepts and principles of Taxation and its application to the business world.
GENERAL OBJECTIVES:
1.0 Know capital allowances initial, annual balancing allowances and balancing charge.
2.0 Know the computation of chargeable and tax liabilities relating to individuals, partnerships, settlements, trusts and
estates.
3.0 Understand the basic tax computation of a company.
4.0 Understand withholding tax.
5.0 Know Value Added Tax administration, determination and assessment.
6.0 Know Education Tax Provisions.
7.0 Understand procedures for income tax.

Course: TAXATION II Pre-requisite: ACC 214 Theoretical: 1 hours/week – 33%
199
General Objective 1: know capital allowances initial, annual balancing allowances and balancing charge.
Week
Activities
1.1 Explain capital allowance. (i) Explain the Overhead 1. Identify different Guide the Flipboard
1.2 Distinguish capital allowance concepts of capital projector types of capital students to
from accounting allowances. allowances and compute capital PITA
depreciation. (ii) Explain the Worked their respective allowances
1.3 Explain initial and annual characteristics and examples rates. using a Capital
allowances. conditions for spreadsheet allowance date.
1.4 Compute capital allowances of a granting capital 2. Know the table
tax payer by allowances. conditions for Spreadsheet
applying the relevant rates (iii) Compute capital granting capital
and effecting the allowances with allowances.
relevant provisions of the examples.
laws.
1.5 Explain and compute balancing
allowances and
balancing charges.
200
General Objective 2: Know the computation of chargeable and tax liabilities relating to individuals, partnerships,
settlements, trusts and estates.
2.1 Explain changes income taking (i) Explain changeable Overhead 1. Demonstrate their Assist the Flipboard
into consideration maximum income taking projector understanding of students to
capital allowance claimable. into consideration the computation compute tax Charts.
2.2 Explain and calculate the tax main capital Worked of Tax on Income liabilities of
liability of an allowance examples of partnership. individuals from
Individual including PAYE. claimable. Under settlements, tarde/business,
2.3 Determine the tax liability of (ii) Explain tax trusts and estate. partnership,
partners in a partnership. liabilities of estate trust etc.
2.4 Explain how to arrive at the tax individuals 2. Know how tax
payable by persons benefiting including liability under Direct students
under settlements. employee, partner, PAYE and to work in
2.5 Determine the tax liability etc. Individual are groups and
under trusts and estates or as (iii) Compute tax calculated. present their
the case may be the liabilities of findings on the
executor, trustee or individuals from computation of
administrator. employment, individual tax
trade, trusts, payers under
executor, etc. PAYE and self
employed.
201
General Objective 3: Understand the basic tax computation of a company.
3.1 Explain allowable and (i) Explain allowable Overhead 1. Demonstrate their Assist the Textbooks
disallowable expenses and disallowable projector understanding of students to
under CITA expenses. allowable and illustrate the ETA
3.2 Explain adjusted profit. (ii) Explain the Worked disallowable procedures in
3.3 Determine assessable profit. procedures in examples deductions under computing CITA
3.4 Determine chargeable profit. computing CITA. adjusted profit,
3.5 Compute company income tax on assessable profit to assessable profit Flipcharts.
changeable profit. chargeable profit. 2. Prepare simple and income tax
3.6 Compute education tax (iii) Compute tax adjusted profit, liability of a Spreadsheet
on assessable. liability of a assessable profit company.
company. and income tax
liability of a
Guide the class
limited liability
on how to
company.
compute
Education Tax
on assessable
profit of a
company using
a spreadsheet
table
202
General Objective 4: Understand withholding Tax.
4.1 Define the term withholding tax. (i) Explain the Overhead 1. Demonstrate their Guide the Current rates.
4.2 Explain the various transactions concepts of projector understanding of students to
liable to withholding tax. withholding withholding tax, compute
PITA
4.3 Explain the implications of failure tax. Worked various withholding tax
to deduct without remitting it. (ii) Compute examples transactions on various
CITA
4.4 Explain the penalty for withholding tax. liable to withholding tax
failure to remit withholding (iii) Compute the withholding tax using a
Circulars.
tax. penalty using given and the spreadsheet
rate for not implications of table
Spreadsheet
deductions and non failure to deduct
remittance. and remit it by
computing
withholding tax
on dividend, rent,
royalty, contract
of supply,
management fee,
technical fee etc.
203
General Objective 5: Know Value Added Tax: administration and determination assessment.
5.1 Define value Added Tax. (i) Explain VAT and Overhead Lead the VAT Act
5.2 Explain the principles and the its administration. projector 1. Display their students to state
characteristics of Value Added (ii) Explain VATable understanding of the procedure of FIRS Ciruclars.
Tax. goods and Worked VAT provisions determination
5.3 State the various goods and services and examples in Nigeria distinct assessment and Spreadsheet
services exempted under the value expenditure. from some other collection of
added tax laws and legislations. (iii) Explain VATable African VAT.
5.4 Describe the administration of a person. Countries, and
value added tax (iv) Compute input Europe.
Organise the
in Nigeria. VAT and output
class into
5.5 Distinguish between the value VAT to determine
groups to list
added tax provision in Nigeria and VAT payable.
Vatable goods
those other countries in Africa and
and services and
Europe.
those exempted
5.6 Explain the
from VAT.
determination,
assessment and
Compute VAT
collection of value added
remittable to the
tax.
relevant tax
authority.
Using a
spreadsheet
table
General Objective 6: Know education tax provisions.

6.1 Describe the procedures and (i) Explain education Overhead 1. Know the Lead the ETA
administration of tax and its projector procedure for the students in
Education Tax in Nigeria. administration. determination, computing FIRS Circular.
6.2 Explain the determination, (ii) Computation of Worked assessment and Education tax
assessment and education tax on examples collection of on assessable Spreadsheet
204
collection of Education Tax. assessable profit of Education tax. profit of a
a company. company using
a spreadsheet
table
General Objective 7: Understand procedures for Income Tax Assessment.
7.1 Explain filing of returns. (i) Explain returns, Overhead 1. Demonstrate their Organise the Decided cases
7.2 Define valid and invalid assessment projector understanding of class into from Body of
assessment. (including self the Income tax groups to appeal
7.3 Explain notice of assessment. assessment), tax Case study assessment, analyse a given commissioner,
7.4 Explain tax erasion and evasion and collection and case study on
avoidance. avoidance. accounting objection to
PITA
7.5 Explain tax collection methods. (ii) Give case study on procedures. assessment and
7.6 Explain the meaning of objection and appeal.
objection and appeal. appeal. 2. Describe the
objection and
appeal procedure.
ASSESSMENT CRITERIA
25% % 25% 50%
205
PROGRAMME: Code: ACC 221 Credit Hours: 60hours
ACCOUNTANCY
Course: FINANCIAL ACCOUNTING II Pre-requisite: ACC 211 Theoretical: 1 hours/week - 25%
Goal: To further develop students knowledge and understanding of the procedures and methods for preparing company
financial statements.
GENERAL OBJECTIVES:
On completion of this course the students should be able to:
1.0 Understand the Accounts and records of limited liability companies.

2.0 Understand Branch Accounts.
3.0 Understand Consignment/goods on sale or return.
4.0 Know royalties accounts.
206
ACCOUNTANCY
Course: FINANCIAL ACCOUNTING II Pre-requisite: ACC 211 Theoretical: 1 hours/week – 25%

General Objective 1: Understand the Accounts and records of limited liability companies.
Week
Activities
1.1 Explain the general principles of (i) Explain limited Overhead 1. Demonstrate their Lead the Internet
company law relating specifically liability companies. projector understanding of students to
to company formation, status, accounts and investigate the Chart
types, distinct from sole trader (ii) State the Worked records of limited accounts of
and partnership. requirements of examples liability limited liability Accounting
1.2 Explain the details in a Company’s Act. companies. companies with package/
memorandum and articles of respect to the spreadsheet.
association. (iii) Show how issue of 2. Prepare the final legal provisions
1.3 Define the statutory books as shares are accounts of .
required by the Company Act. recorded in the limited liability
1.4 Explain the rights and obligations journals and posted companies in
Investigate the
of shareholders including the limit to accounts in the vertical form.
effects of
of their liability on their share ledger.
Accounting
holding.
standards on
1.5 Make correct journal and ledger (iv) Illustrate issue and
such accounts.
entries relating to the issue of the redemption of
different types of share capital, debentures.
Using a
ordinary or preference shares.
spreadsheet or
1.6 Explain the circumstances in
accounting
which a company may issue
package
207
shares at a premium or a discount, produce final
and make correct journal and accounts using
ledger entries. case study
1.7 Make correct accounting entries (v) Show the examples
relating to changes in the capital preparation of final
structure of a company including accounts of Limited
capital reduction, forfeiture Liability
surrenders, transfers and Companies in
redemption of preference shares. Vertical form.
1.8 Explain in relation to debentures
the different methods of
accounting for their issues, either
at a premium or at a discount.
1.9 Explain the methods of redeeming
debentures including the sinking
fund method.
1.10 Explain the reasons for creating
the capital
redemption reserve fund in
relation to the redemption
of preference shares, and
the uses
to which the fund may be
put.
1.11 Identify the ways and
methods of appropriating
corporate profits and the
legal consideration
underlying the methods in
use.
1.12 Prepare final accounts of
Limited Liability
Companies.
1.13 Explain the different
methods of converting a
partnership to Limited
Liability Company.
208
General Objective 2: Understand Branch Accounts.
2.1 Define Branch Accounts. (i) Explain branch Overhead 1. Demonstrate their Lead the Flipcharts
2.2 Make correct ledger entries accounts and the projector understanding of students to
relating to branch transactions and treatment of the Branch accounts, prepare Branch
head offices. transactions in the consignment/goods accounts, Spreadsheet
2.3 Explain the methods of valuing ledger of the head on sale or return consignment/go
stock-in-trade transferred from office and the and royalties ods on sale or
head office to branch or branch to branch. accounts. return and Accounting
branch. royalties packages.
2.4 Explain the conversion and 2. Prepare the accounts using
principles adopted in format of such case study
dealing with variations in the accounts. exercise. Case study
foreign exchange rates, and exercise.
the gains or losses arising
therefrom.
General Objective 3: Understand consignment/goods on sale or return.

3.1 Explain the relationship between (i) Discuss Overhead 1. Demonstrate their Lead the Flipcharts
the consignor and consignee. consignment/goods projector understanding of students to
3.2 Make correct account on sales or return as Branch accounts, prepare Branch
entries of consignment it affects the Worked consignment/goods accounts, Spreadsheet
transactions from the consignor and the examples on sale or return consignment/go
point of view of the consignee. and royalties ods on sale or
consignor and the (ii) Prepare ledger accounts. return and Accounting
consignee. accounts of the royalties packages.
consignor and the 2. Prepare the accounts using
consignee. format of such case study
accounts. exercise. Case study
exercise.
General Objective 4: Know royalties accounts.
41 Distinguish between the different (i) Explain royalties Overhead 1. Demonstrate their Lead the Flipcharts
types of and sub-royalties. projector understanding of students to
royalties and sub-royalties. (ii) Prepare royalty Branch accounts, prepare Branch
4.2 Make correct ledger entries in accounts. Worked consignment/goods accounts, Spreadsheet
respect of minimum rent for any examples on sale or return consignment/go
period exceeding royalty rent. and royalties ods on sale or
209
4.3 Define short workings. accounts. return and Accounting
4.4 Make correct ledger entries royalties packages.
in respect of short working 2. Prepare the accounts using
accounts, landlord’s account format of such case study
and the calculation of accounts. exercise. Case study
royalties receivable/payable. exercise.
ASSESSMENT CRITERIA
25% % 25% 50%
210
Course PUBLIC SECTOR Pre-requisite: Theoretical: 1 hours/week - 50%
ACCOUNTING
Goal: To enable the student understand the nature and functions of public sector accounting and have a good knowledge
of the regulatory framework and procedures at all tiers of government.
GENERAL OBJECTIVES:
1.0 Understand the nature of accounting system in the public sector.

2.0 Know the difference between the private and public sector accounting.
3.0 Understand sources of government revenue and expenditure procedures.
4.0 Understand various budget techniques at all tiers of government.
5.0 Collect and collate information for, and prepare government financial statements.
6.0 Understand government financial control system

DIPLOMA 2.0 Units
IN ACCOUNTANCY
Course: PUBLIC SECTOR Pre-requisite: Theoretical: 1 hours/week - 50%
ACCOUNTING
Semester SECOND SEMESTER Practical: 1 hours/week - 50%
211
General Objective 1: Understand the nature of accounting system in the public sector.
Week
Activities
1.1 Discuss the history and (i) Explain public Overhead 1. Write on the Lead the Financial
development of public sector sector accounting. projector evolution of students to Regulations
accounting. (ii) Discuss legal public sector discuss the
1.2 Explain legal basis. regulatory accounting in historical
Constitution.
1.3 Explain the nature and framework. Nigeria. development of
objectives of public sector
Financial
government accounting. accounting in
Instruction.
Nigeria.
Word processor
Describe the
legal and
regulatory
framework of
public sector
accounting in
Nigeria.
Producing a
word processed
short report
General Objective 2: Know the difference between the private and public sector accounting.
2.1 Explain the basic elements of (i) Explain principles Overhead 1. Demonstrate their Ask the students Financial
accounting system in the private projector understanding of to produce a Regulation.
and basis of
sector. the basic word processed
2.2 Explain the basic elements of government Worked elements of listing of the
Financial
accounting system in the public examples public and basic elements
accounting and Instructions.
sector. provide sector and distinction
212
2.3 Distinguish between the two financial accounting by between private Word processor
system. listing the sector
instruments.
differences. accounting.
(ii) Explain
government
accounting
system with
worked examples.
General Objective 3: Understand sources of government revenue and expenditure procedures.
3.1 Explain sources of revenue of (i) Explain sources of Overhead 1. Know the sources Ask the students Financial
governments, Federal, State and government projector of government to list various Regulations.
Local government. revenue, revenue and sources of
3.2 Explain financial recording of expenditures expenditure government
Financial
government revenue and warrant, and procedures for revenue,
Instructions.
expenditure. departmental Federal, States expenditures
3.3 Explain Departmental Vote expenditure and Local warrant, etc.
Circular.
expenditure allocation book. allocation book. Government.
And relevant
Display to Word processor
documents and 2. Understand the
students
books to be kept. process of
relevant
(ii) Describe relevant recording revenue
documents and
documents and and expenditure
books of
books to be kept. in the
account to be
Departmental
kept by the
vote expenditure
Federal, State
Allocation book.
and Local
Governments
213
General Objective 4: Understand various budget techniques at all tiers of government.
4.1 Define budgeting system in the (i) Explain types and 1. Prepare different Lead the Financial
public sector. techniques of types of budget in students to Regulations.
4.2 Explain types and techniques of government the public sector identify types
budgeting in public sector. budgeting, budget using various and techniques
Financial
4.3 Describe procedures of both preparation techniques. of budgeting in
Instructions.
recurrent and capital including cash public sector
expenditure and receipts. budget’s with with specific
Spreadsheet
worked examples. examples on
Federal, States
and Local
Government.
Using a
spreadsheet,
illustrate the
process of
receipts and
recurrent and
capital
expenditure.
214
General Objective 5: Collect and collate information for, and prepare government financial statements.
5.1 Explain transactions and other (i) Explain Overhead 1. Demonstrate their Lead the Financial
returns. consolidated projector understanding of students to memorandum.
5.2 Prepare consolidated revenue revenue fund the consolidated describe how
fund, statement of etc and the revenue fund consolidated
Sample
assets and liabilities schedules with statement of revenue fund
consolidated
contingency final worked examples. assets and and other
revenue fund.
statement. liabilities supporting
5.3 Describe the supporting contingency final schedules are
Spreadsheet
schedules. statements. prepared and
presented.
Guide students
to workout
examples using
a spreadsheet
215
General Objective 6: Understand government financial control system.
6.1 Explain appropriations and role of (i) Explain the Overhead 1. Write a brief on Using a word Constitution.
the projector the role of the processed short
financial control.
legislature and executive. legislature and report:
Financial
6.2 Describe the documentation of (ii) Discuss the executive in the
Regulations
government receipts. commissions control of Ask the students
6.3 Explain government investment responsible government to describe the
Financial
appraisal and awards of contracts. for the control. expenditures, documentations
Instructions.
6.4 Explain government audits. through various of government
6.5 Explain government expenditure committees and receipts and
Public Section
control. tools. commissions. expenditure.
Auditing
6.6 Explain various government
Standard.
committee e.g. FAC, Public Guide the
Account Committee of the students to list
Word processor
Legislature, Economic and the functions of
Financial Crime various
Commission, Revenue committees and
Mobilization Allocation and commissions
Fiscal Commission. responsible for
control.
`
ASSESSMENT CRITERIA
30% % 30% 40%
216
LIST OF EQUIPMENT AND FACILITIES REQUIRED IN
ACCOUNTING LABORATORY
1. Listing and Adding Machines 10Nos.

2. Desk Top Calculator 10Nos.
3. Personal Computer (PC) or Micro computer with facilities for word processing 15Nos.
4. Overhead Projector 1No.
5. Chalkboard – Long Span 1No.
6. Tape Recorder with play back 5Nos.
7. Flip Chart board 1No.
8. Magnetic Board 1No.
9. Charts various
10. Ledger cards as required
11 Exposure Drafts Copies
12. Accounting Standard 4 Copies
13. Auditing Standard 5 Copies
14. Employees Pay Record Cards -
15. Sample source documents -
16. 18. TV and Video (for speech, auditing, accounting & management training). 1No.
17. Various software packages e.g. Lotus 1,2,3, 1No.
Microsoft Excel, MS DOS, Access, Super Cal.
Power point.
18. Various Accounting Software packages.
217
LIST OF PARTICIPANTS
1. V.O. Fabunmi, B.A. (Econs), M.B.A (Accounting), ACTI, FCA - Accountancy Department, Federal Polytechnic, Ado-
Ekiti.
2. A.A. Abioye, HND Accountancy, MBA, ACTI, FCA - NASFA, Lagos.
3. J.B. Akeju, B.Sc.(Accounting) M.Sc., ACTI, ACMA, FCA - Yaba College of technology, Yaba-Lagos.
4. A.J. Nwafa, NCE, B.SC. M.Sc., AMNIM, ACA - Dept. of Accountancy, Yaba College of Tech., Lagos.
5. Chandrasehkaran C.V. B.com (Acct), M.Com.(Accts); Dipincs, MIMC (NU) - Dept. of Acct., Kaduna Polytechnic, Kaduna.
6. B.A. Okupe CAN MIMC CMC - Association of National Accountants of Nig. Yaba
Lagos.
7. Dr. M.A. Ayeni, M.Sc., Ph.D, CAN ACIT - Association of National Accountants of Nig., Yaba
Lagos.
8. I. Adebisi, HND (Acct.), MBA,ACA - Dept. of Accountancy, Federal Polytechnic, Ede.
9. Muhammad Umar Kibiya, B.Sc. (Acct), MBA, AMNIM, CAN, ACTI - Dept. of Accountancy, Kano State Poly., Kano.
10. Otunba S.O. Dawodu, FCA, FCTI - c/o Institute of Chartered Accts. of Nigeria Ebute-Metta.
11. Okorie Onovo ACA - Dept. of Accountancy, Institute of Management and
Tech., Enugu.
12. Babington-Ashaye, M.T. (Mrs), FCA, FCTI - (Director-Research & Technical) Institute of Chartered
Accountants of Nigeria, Victoria Island.
13. Ajayi, Catherine (Mrs), B.Sc., MBA,FCIB,FCCA,FCA - c/o Institute of Chartered Accountant of Nigeria,
Lagos.
14. Oyeyinka, B.Sc., MSC - Dept. of Computer Science, Yaba Coll. of Tech.,
Lagos.
15. Babalola, I.A., B.Sc. Accounting, MBA, ACTI - (Coordinator-Accounting & Finance Programmes)
16. J.S. Aboi Deputy Director (PTI) - National Board For Technical Education, Kaduna.
17. S.B. Mustapha (Mrs) - National Board For Technical Education, Kaduna.
218

National Board For Technical Education Kaduna

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NATIONAL BOARD FOR TECHNICAL EDUCATION KADUNA

NATIONAL DIPLOMA (ND)

CURRICULUM AND COURSE SPECIFICATIONS

PLOT `B’ BIDA ROAD, P.M.B. 2239, KADUNA – NIGERIA.

The Goal and the Objectives of the ND Accountancy Programme

The objectives of the ND Accountancy are to:

(i) demonstrate a basic knowledge of financial operations of different types of business.

(iii) prepare final accounts of business.

(vi) interpret some basic ratio, statistical and financial data.

(vii) carry out a preliminary survey and feasibility studies.

(i) General Education Courses

The curriculum of each programme is structured into four semesters of classroom/Workshop/

Each programme offered shall be accredited by the NBTE

Diploma Certificates shall be classified as follows:

Distinction - GPA of 3.50 and above

Upper Credit - GPA of 3.00-3.49

Lower Credit - GPA of 2.50-2.99

Pass (P) - GPA of 2.00-2.49

Fail - GPA of below 2.00

75 and Above AA 4.0

Continuous Assessment 30%

Note to teachers teaching the Programmes:

GUIDELINES ON SIWES PROGRAMME

Responsibility for Placement of Students.

Evaluation of Students During the SIWES

(c) General Attitude to Work

(d) Respect for authority.

(e) Interest in the field/technical area.

(f) technical competence as a potential technician in his field.

The Institution Based Supervisor

SIWES as a Component of the Curriculum

National Board for Technical Education,

February 4th, 2004.

OTM 101-102 Technical English 1 2 2 4 4

GNS 121 Citizenship Education 2 2 2

BAM 222 Business Statistics 2 1 2 3 3

Theoretical Content Practical Content

General Objective 4.0: Understand the concept of communication.

General Objective 6.0: Know the rules of comprehension and interpretation.

On completion of this module the students should be able to:

1.0 Understand the concepts of Money.

Theoretical Content Practical Content

General Objective 1: Understand the concepts of Money

Course main Aim/Goal

General Objective 3: Evaluate Indices

Competency: On completing the course, the student should be able to understand/estimate/define/etc….

Course: PRINCIPLES OF LAW I Pre-requisite: Theoretical: 2 hours/week - %

Course main Aim/Goal

General Objective 1: Know the composition of the Legal System in Nigeria

General Objective 3: Know the nature and sources of law.

Competency: On completing the course, the student should be able to understand/estimate/define/etc….

Course main Aim/Goal

1. Know the nature and scope of management

General Objective 1: Know the nature and scope of management

General Objective 6: Understand the Management function of Co-ordinating

Competency: On completing the course, the student should be able to understand/estimate/define/etc….

On completion of this module the students should be able to:

Theoretical Content Practical Content

General Objectives. 2.0 Know price theory

On completion of this module the students should be able to:

1.0 Know history, principles, role and conventions of accounting.

Theoretical Content Practical Content