COMPILED BY: NUASA 2022/23 EXCOS

ACCOUNTING DEPARTMENT COURSEWARE

TABLE OF CONTENTS
1. 100 Level

2. 200 Level

3. 300 Level

4. 400 Level

5. Google Drive Link to 100 – 300 Level

Materials
 COMPILED BY: NUASA 2022/23 EXCOS

100 LEVEL COURSES & COURSE OUTLINES

COURSES TO REGISTER
HARMATTAN (FIRST) SEMESTER
1. ACC 101 – Basic Accounting Concepts
2. ACC 121 – Mathematics for Accounting I
3. BUS 103 – Introduction to Management and Society
4. ECN 101 – Principles of Economics I
5. ECN 103 – Introduction to Statistics I
6. POS 111 – Introduction to Political Sciences
7. GNS 111 – Use of English I
RAIN (SECOND) SEMESTER
1. ACC 102 – Basic Cost Accounting
2. ACC 104 – Financial Accounting Theory I
3. ACC 122 – Mathematics for Accounting II
4. ECN 102 – Principles of Economics II
5. FIN 112 – Banking and Finance
6. GNS 112 – Use of English II

COURSE OUTLINES
COURSE TITLE: Basic Accounting Concepts
COURSE CODE: ACC 101
COURSE UNIT: 3
COURSE OUTLINE;
✓ Background of current accounting methods, nature, purpose and basic
concepts.
✓ Income recognition, Cost, assets, and equities.
✓ The accounting equation, and business transactions.
✓ Double-entry book-keeping.
✓ Basic accounting records.
✓ Final accounts of a sole trader.
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✓ Accounting for fixed assets.

✓ Correction of errors and suspense account.
✓ Bank reconciliation statements.
✓ Accounts of clubs and societies.
✓ Introduction to Conceptual Framework for Financial Accounting.

COURSE TITLE: Basic Cost Accounting

COURSE CODE: ACC 102
COURSE UNIT: 3
COURSE OUTLINE;
✓ Definition and purpose of cost accounting, classification of costs, elements
Of cost.
✓ Accounting for materials; purchasing procedures, stores routine, methods
of valuation and entries in the book of accounts.
✓ Accounting for labour; factors in fixing wages and methods of
remuneration, bookkeeping entries.
✓ Accounting for overheads; types of overheads, basic overhead allocation,
problems of overhead absorption into product costs and treatment of over-
and under-applied overhead.
✓ Absorption and variable costing; Comparison and critique of the two
methods.
✓ Process costing; introduction, general principles of process gains and
losses.

COURSE TITLE: Financial Accounting Theory I

COURSE CODE: ACC 104
COURSE UNIT: 3
COURSE OUTLINE;
✓ Methods of income recognition and measurement.
✓ Depreciation of fixed assets and methods of providing for depreciation.
✓ Interpretation and criticism of sole-traders accounts.
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✓ Elements of social accounting.

✓ Incomplete records and single entry.
✓ Self-balancing ledger and its uses.
✓ Manufacturing accounts.
✓ Introduction to partnership accounts.
✓ Valuation of shares and introduction to company accounts.
✓ Basic accounting concepts and standards.

COURSE TITLE: Mathematics for Accounting I

COURSE CODE: ACC 121
COURSE UNIT: 3
COURSE OUTLINE;
✓ Computation of interest: periods of interests, methods of interest calculation,
discounting-notes and drafts, consumer credit interest charges, unpaid
balances and past due accounts.
✓ Discounts: trade and quantity. Cash trade: mark-ups and mark-downs. Cost
and retail price.
✓ Payroll and income: personal taxes, National Provident Funds (NPF), scrip
(or Stock) dividends, valuation of goodwill, shares/stocks and bonds.
✓ Accounting terms, business terms and symbols.

COURSE TITLE: Mathematics for Accounting II

COURSE CODE: ACC 122
COURSE UNIT: 3
COURSE OUTLINE;
✓ Mathematics and symbolic logic. Inductive and deductive systems.
✓ Simple and compound statements-truth tables.
✓ Set theory. Real and complex number systems.
✓ Binomial theorem and equations.
✓ Matrix algebra and matrix accounting.
✓ Numerical analysis and difference formulae (equal and unequal intervals).
 COMPILED BY: NUASA 2022/23 EXCOS

✓ Interpolation and summation technique. Co-ordinate geometry. Cartesian and

polar co-ordinates.
✓ Areas of triangles and quadrilaterals, circles, parabola, ellipse and hyperbola.
✓ Arithmetic and geometric progressions.

COURSE TITLE: Introduction to Management and Society

COURSE CODE: BUS 103
COURSE UNIT: 3
COURSE OUTLINE;
✓ Management in national and West Africa economic context.
✓ Federal and State planning policies, size, distribution and age structure of the
working population.
✓ Federal and state regulations relations relating to economic activity.
✓ Federal law relating to formation of business: profit distribution, taxation,
shareholder protection, employment, and consumer welfare protection.

COURSE TITLE: Principles of Economics I

COURSE CODE: ECN 101
COURSE UNIT: 3
COURSE OUTLINE;
✓ The nature and scope of Economics.
✓ Production and Exchange.
✓ Location and localization of Industries.
✓ Price theory and its application.
✓ National income.

COURSE TITLE: Principles of Economics II

COURSE CODE: ECN 102
COURSE UNIT: 3
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COURSE OUTLINE;
✓ Analysis of Money and Banking
✓ Elementary Models in Income & Employment
✓ Introductory concept in international trade theory
✓ Taxation and public expenditure
✓ Introduction to budgeting and national development planning

COURSE TITLE: Elements of Banking

COURSE CODE: FIN 112
COURSE UNIT: 3
COURSE OUTLINE;
✓ Money
✓ History of Banking in Nigeria and its Contributions
✓ Principal Saving and Lending Institutions of the Nigerian Banking System
✓ Development of the CBN and its roles
✓ Deposit Money Banks and Uses of Funds
✓ General Principle of Bank Lending
✓ Reserve/Payment through the bank
✓ Outline of the main personal & business bank services
 COMPILED BY: NUASA 2022/23 EXCOS

200 LEVEL COURSES & COURSE OUTLINES

COURSES TO REGISTER
HARMATTAN (FIRST) SEMESTER
1. ACC 201 – Principles of Accounting
2. ACC 205 – Cost Accounting
3. ECN 203 – Macroeconomics
4. ECN 201 – Microeconomics
5. FIN 201 – Business and Corporate Finance
6. ACC 233 – Statistics for Accounting I
7. GNS 211 – Philosophy Logic and Nigerian Culture
RAIN SEMESTER (SECOND) SEMESTER
1. ACC 204 – Financial Accounting Theory II
2. ACC 214 – Management Accounting I
3. FIN 202 – Financial Administration
4. ACC 224 – Introduction to Computer in Accounting
5. ACC 226 – Mathematics for Accounting III
6. ACC 296 – Industrial Experience
7. GNS 212 – Introduction to Social Sciences and Citizenship Education
8. GSE 202 – Introduction to Entrepreneurship Skills (Theory)

DIRECT ENTRY
In addition to the courses listed above, direct entry students are expected to register
for the following in each semester
HARMATTAN (FIRST) SEMESTER
1. POS 111 – Introduction to Political Sciences
2. GNS 111 – Use of English I
 COMPILED BY: NUASA 2022/23 EXCOS

3. BUS 103 – Introduction to Management and Society

RAIN SEMESTER (SECOND) SEMESTER

1. GNS 112 – Use of English II

COURSE OUTLINES
COURSE TITLE: Principles of Accounting
COURSE CODE: ACC 201
COURSE UNIT: 3
COURSE OUTLINE;
✓ Basic Accounting Concepts
✓ Accounting Conventions and Principles
✓ Double Entry
✓ Preparation of Final Accounts for Sole Traders, Clubs and Charities
✓ Bank Reconciliation Statement
✓ Partnership
✓ Introduction to Company Accounts
✓ Interpretation, Uses and Limitations of Financial Accounting Statements
✓ Ratio Analysis
✓ Joint ventures and Consignment Accounts
✓ Bills of Exchange

COURSE TITLE: Macroeconomics

COURSE CODE: ECN 203
COURSE UNIT: 2
COURSE OUTLINE;
✓ Scope and Methodology
✓ National Income Accounting
✓ Macroeconomic aggregates of the Classical and Keynesian systems
✓ The Monetarist system
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✓ Domestic Economic Stabilization

COURSE TITLE: Statistics for Accounting I

COURSE CODE: ACC 233
COURSE UNIT: 3
COURSE OUTLINE;
✓ Elementary Sampling Theory
✓ Statistical Decision Theory
✓ Test of Hypothesis for small and large samples
✓ Chi-Square
✓ Linear Regression, Correlation Theory and Index Numbers
✓ Time Series and Analysis of Time Series

COURSE TITLE: Microeconomics

COURSE CODE: ECN 201
COURSE UNIT: 2
COURSE OUTLINE;
✓ Basic Concepts in Economics
✓ Tools of Economic Analysis
✓ Problems of scarce resources
✓ Allocation of resources in product and factor markets
✓ Equilibrium and Equilibrium Analysis
✓ Supply and Demand Theories
✓ Elasticity Theory
✓ Cobweb Theory
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COURSE TITLE: Cost Accounting

COURSE CODE: ACC 205
COURSE UNIT: 3
COURSE OUTLINE;
✓ Cost Accounting for managerial decisions
✓ Cost Measurements
✓ Standard Costing
✓ Costing Methods
✓ Budgeting and Budgetary Control
✓ Uniform Costing
✓ Integrated Costing
✓ Critiques and Problems of Cost Accounting System

COURSE TITLE: Mathematics for Accounting III.

COURSE CODE: ACC 226
COURSE UNIT: 3
COURSE OUTLINE;
✓ Algebraic and transcendental functions.
✓ Differential calculus; limits and continuity and derivation from first
principles.
✓ Total differentiation; application in marginal analysis, cost function and
indifference curves.
✓ Maximization and minimization. Partial differentiation with application to
marginal analysis and comparative statistics.
✓ Integral Calculus; application to marginal/total functions, producer and
consumer surplus.
✓ Exponential and logarithmic functions.
✓ Differential equations, permutations and combinations.
✓ Simple sequences and series; finite and infinite, and convergent and divergent
series.
 COMPILED BY: NUASA 2022/23 EXCOS

COURSE TITLE: Industrial Experience

COURSE CODE: ACC 296
COURSE UNIT: 1
COURSE OUTLINE;
A two months supervised attachment to the office or department of accounting
in an organization each student is to submit a written copy of daily activities
for evaluation and grading by the department.

COURSE TITLE: Business and Corporate Finance

COURSE CODE: FIN 201
COURSE UNIT: 3
COURSE OUTLINE;
✓ Risk of finance and methods of avoiding them.
✓ Source of capital: short-term and long-term internal and external.
✓ Corporate securities, debt and equity.
✓ Capital gearing and implications.
✓ Roles of Banking system and industrial finance.
✓ Banks attitude to risks, credit worthiness and liquidity.
✓ The capital market: new issue market and the stock exchange and security
exchange commission.
✓ Institutional and private investors: role, importance, portfolio requirements
and attitude to business.
✓ Financial problems of small-scale business.
✓ Problems of agricultural credit.
✓ Fiscal measures: modern budget and its impact on business finance, Analysis
of taxation and measures of fiscal Incentives.

COURSE TITLE: Financial Administration

COURSE CODE: FIN 202
 COMPILED BY: NUASA 2022/23 EXCOS

COURSE UNIT: 3
COURSE OUTLINE;
✓ Objectives, roles, functions and environment of financial administration.
✓ Flow of funds: concepts and cash analysis.
✓ Financial analysis: ratios of financial planning, forecasting and control.
✓ Working capital analysis: cash management, account receivable management,
inventory management and capital market functions including supply and
demand for capital, money and capital market in Nigeria.
✓ Capital budgeting.
✓ Cost of capital.
✓ Dividend policy and internal finance.
✓ Problems of financial administration.
COURSE TITLE: Financial Accounting Theory II
COURSE CODE: ACC 204
COURSE UNIT: 3
COURSE OUTLINE;
✓ Basic accounting principles and concepts.
✓ Accounting theory of income determination, tangible and intangible fixed
assets.
✓ Investments.
✓ Liabilities and funds.
✓ Depreciation theories and methods.
✓ Theories and methods of income measurement and impact on financial
reporting.
✓ Statutory accounting.

COURSE TITLE: Management Accounting I

COURSE CODE: ACC 214
COURSE UNIT: 3
COURSE OUTLINE;
✓ Nature and Function of Management accounting.
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✓ Dual purpose of planning and control.

✓ Costs for decision making.
✓ Marginal costing and contribution analysis.
✓ Relevant costing.
✓ Introduction to accounting control systems: standard costing and budgetary
control.
✓ Preparation of budgets. Basic variance analysis.

COURSE TITLE: Introduction to Computer Science

COURSE CODE: ACC 224
COURSE UNIT: 3
COURSE OUTLINE;
✓ History and development of computer technology.
✓ The why and how of computers.
✓ Computer types: analogue, digital, hybrid.
✓ Central Preparation
✓ Equipment Keypunch and Sorter.
✓ Data transmission, nature, speed and error detection.
✓ Data capture and validation including error detection.
✓ Systems Analysis and design.
✓ Programming process, problem definition, flowcharting and decision table.
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300 LEVEL COURSES & COURSE OUTLINES

COURSES TO REGISTER
HARMATTAN (FIRST) SEMESTER
1. ACC 301 – Financial Accounting
2. ACC 303 – Financial Accounting Theory III
3. ACC 305 – Quantitative Analysis
4. ACC 323 – Statistics for Accounting II
5. FIN 345 – Business Law
6. BUS 321 – Elements of Management
7. GSE 301 – Graduate Self Employment
8. GNS 311- History & Philosophy
RAIN (SECOND) SEMESTER
1. ACC 302 – Advanced Financial Accounting
2. ACC 308 – Public Sector Accounting
3. ACC 310 – Principles and Practice of Auditing I
4. ACC 324 – Application of Computer
5. ACC 398 – Research Methods
6. FIN 312 – Business Finance II
7. FIN 346 – Company Law
8. GNS 312 – Digital Skill Acquisition

COURSE OUTLINES
COURSE TITLE: Financial Accounting
COURSE CODE: ACC 301
COURSE UNIT: 3
COURSE OUTLINE;
✓ Company accounting: types of capital, issue of shares and redemption of
preference shares, publication of accounts. The
✓ Disclosures requirements of the Company and Allied Matters Act 1990
(CAMA) and International Financial Reporting Standards(IFRS).
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✓ Home and overseas branch accounts and departmental accounts.

✓ Specialized accounts: Investment accounts, Container accounts and royalty
accounts, accounts of building societies, insurance companies, banks and
pensions and provident funds.

COURSE TITLE: Financial Accounting Theory III

COURSE CODE: ACC 303
COURSE UNIT: 3
COURSE OUTLINE;
✓ The role of theory in financial accounting. Accounting methodology and the
need for a consistent theory. Construction and
✓ Validation income, capital and value. Nature of income and consumption.
Views of Fishers and Hicks compared. Hicks ex-postand ex-ante measures of
income and the conventional accounting definition of income. Relationship
between income and value.
✓ Alternative definitions of value. Concept of deprival value in the
determination of depreciation expense. Cost of capital in the international
accounting standards.

COURSE TITLE: Qualitative Analysis

COURSE CODE: ACC 305
COURSE UNIT: 3
COURSE OUTLINE;
✓ Techniques of operations research and applications in accounting and finance.
Decision making models.
✓ Operations research; origin, stages, uses and limitation.
✓ Inventory control model: EOQ applications and economic re-order point.
Mathematical
✓ Programming. Linear programming formulation: graphical solution, simplex
algorithm, algebraic method, primal and dual
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✓ Problems and interpretations. Transportation models: initialization by North

West, least-cost and penalty methods. Testing for Optimality: stepping-stone
algorithm and MODI method. Assignment problem: characteristics,
formulation and solution. Queuing
✓ Process features: type and solution. Games theory: characteristics, types and
solution by algebraic and linear programming
✓ Formulation methods.

COURSE TITLE: Statistics for Accounting II

COURSE CODE: ACC 323
COURSE UNIT: 3
COURSE OUTLINE;
✓ Random variables, expectation methods, elementary statistical sampling
methods. Statistical inference. Estimation and decisions:
✓ Expectation (biased and unbiased), points and interval estimation. Tests of
hypothesis, Chi square, goodness of fit and contingency tables.
✓ Collection of information: Censuses, sample survey. Simple random
sampling, planning, and other sampling procedures,
✓ Analysis and reports writing. Regression analysis and correlation, Scatter
diagram curve fitting, methods of least squares
✓ Correlation. Index number: basic problem, Laspeyres, Paasche, chain and
applications. Time series analysis. Components of time series: seasonal,
cyclical and irregular variations. Moving averages, estimation, variations,
trends and forecasting.

COURSE TITLE: Elements of Management

COURSE CODE: BUS 321
COURSE UNIT: 3
COURSE OUTLINE;
✓ Basic concepts in management. Management principles. Functions of the
manager. Nature and purpose of Organization.
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✓ Span of Management. Departmentalization: Line and Staff authority and

service Departments. Nature of directing, motivation and leadership.
✓ Controlling: process, technique and recent developments.
✓ Management problems in Nigeria. Challenges of Indigenization and
transferability of management systems.
COURSE TITLE: Business Law
COURSE CODE: FIN 345
COURSE UNIT: 3
COURSE OUTLINE;
✓ The Nigerian legal system. Sources of Nigerian Law.
✓ Hierarchy of Nigerian Courts.
✓ Commercial Arbitration, Law of contract: Offer and acceptance,
consideration, capacities or parties to a contract.
✓ Mistake and other vitiating demands and discharge of Contract.
✓ Remedies for breach of contract.
✓ Sale of goods including hire purchase.
✓ Negotiable instruments, and insurance commercial

COURSE TITLE: Advanced Financial Accounting

COURSE CODE: ACC 302
COURSE UNIT: 3
COURSE OUTLINE;
✓ Advanced partnership accounts including design of amalgamation and
dissolution schemes.
✓ Group account.
✓ Contemporaneous Accounting.
✓ Constant (current) purchasing power accounting.
✓ Behavioral aspect of accounting.
✓ Company Reconstruction
✓ Liquidation and bankruptcy.
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COURSE TITLE: Public Sector Accounting

COURSE CODE: ACC 308
COURSE UNIT: 3
COURSE OUTLINE;
✓ Introduction to public Sector Accounting. Distinction between Public and
Private Sectors.
✓ Basic accounting for Not-For-Profit (NFP) organization. Classification of
NFP. Basic characteristics of governmental accounting.
✓ Structure of Governmental Accounting in Nigeria, the Treasury Audit
Department. Consolidated Revenue Fund, capital and development fund.
✓ Financial Accounting and analysis; use of self-accounting system, fund
accounting system and standardized uniforms for transactions.
✓ Decision making, planning and control of public fund.
✓ Application of costing methods and budgeting processes for the use of Audit
Department.
✓ Accounting for Local Government, educational and health Institutions.
✓ Planning, Programming and Budgeting System (PPBS).
✓ Recent developments in the public sector.
✓ Implications of Nigeria’s membership of ECOWAS and effect of
Restructuring public sector.

COURSE TITLE: Principles and Practice of Auditing I

COURSE CODE: ACC 310
COURSE UNIT: 3
COURSE OUTLINE;
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✓ Nature and objectives of an audit.

✓ Concept of the true and fair view.
✓ Appointment and responsibilities of Auditors.
✓ Conduct and Importance of audit.
✓ Audit planning.
✓ Audit evidence.
✓ Audit risk and materiality.
✓ Auditor’s liabilities.
✓ Balance sheet audit.
✓ Internal audit and internal control.

COURSE TITLE: Application of Computer to Accounting

COURSE CODE: ACC 324
COURSE UNIT: 3
COURSE OUTLINE;
✓ Introduction to BASIC programming.
✓ Data types: constant and variables.
✓ Statement types: assignment, input-output and control statements.
✓ Accounting and Auditing programmes and packages

COURSE TITLE: Research Methods

COURSE CODE: ACC 398
COURSE UNIT: 3
COURSE OUTLINE;
✓ Basic concepts in scientific inquiry: scientific research, meaning and basic
steps.
✓ Basic and applied research concepts: theories, laws and hypotheses.
✓ Research: design choosing a topic, problem analysis, review of literature,
conceptual framework model
✓ Model building and proposal writing. Sampling and data collection
techniques. Data types: primary and secondary.
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✓ Survey strategies experiments, content analysis.

✓ Data collection instruments: interview, questionnaire, focus group discussion.
✓ Data measurement (scaling, validity, reliability analysis.), analysis and
interpretation.
✓ Data presentation: Tables, charts, cross tabs.
✓ Report writing: audience, types and length.
✓ Mechanical aids: footnotes, maps, charts.
✓ Business Research in Nigeria: scope, problems and possibilities.

COURSE TITLE: Business Finance II

COURSE CODE: FIN 312
COURSE UNIT: 3
COURSE OUTLINE;
✓ Alternative sources of company finance and importance to Nigeria industry.
✓ Nature and role of joint stock banks and merchant Banks as providers of
corporate finance.
✓ Operation and importance of stock exchange and government financial
institutions.
✓ Importance of internally generated funds: retained profits and depreciation
provisions.
✓ International sources of finance. Criteria for selecting appropriate sources of
finance.

COURSE TITLE: Company Law

COURSE CODE: FIN 346
COURSE UNIT: 3
COURSE OUTLINE;
✓ Nigerian Company Law, 1912-1990.
✓ Formation of a company under the Companies Act. Memorandum and
Articles of Association. The ultra vires doctrine. Promoters. Contracts with
companies. Capital of companies. Share Capital Issue and Class
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✓ Capital Debenture: issue and classes.

✓ Unincorporated Association: partnerships and quasi-corporation.
✓ Directors: duties, responsibilities, obligations and remuneration.
✓ Meetings resolutions accounts and audit requirements.
✓ Protection of minority rights.
✓ Reconstruction and winding up of companies.
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400 LEVEL COURSES & COURSE OUTLINES

COURSES TO REGISTER
HARMATTAN (FIRST) SEMESTER
1. ACC 401 – Management Accounting II
2. ACC 403 – Nigerian Taxation I
3. ACC 409 – Principles and Practice of Auditing II
4. ACC 499 – Research Project
5. FIN 413 – Financial Management
6. BUS 429 – Entrepreneurial Development
RAIN (SECOND) SEMESTER
1. ACC 402 – Management Accounting III
2. ACC 404 – Nigerian Accounting II
3. ACC 408 – Management Information System
4. ACC 418 – International Accounting
5. FIN 414 – Investment Analysis

COURSE OUTLINES
COURSE TITLE: Management Accounting II
COURSE CODE: ACC 401
COURSE UNIT: 3
COURSE OUTLINE;
✓ Accounting control systems.
✓ Budgetary procedures.
✓ Variance analysis using variable and absorption costing.
✓ Introduction to investment decision making: use of probability theory
and measures of dispersion in decision making.
✓ Pricing and output decisions.
✓ Cost-volume-profit analysis under uncertainty.
✓ Transfer pricing.
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COURSE TITLE: Management Accounting II

COURSE CODE: ACC 402
COURSE UNIT: 3
COURSE OUTLINE;
✓ Accounting for management control.
✓ Objectives and methods of management accounting. Cost accounting
systems. General principles of costing.
✓ Behavioral aspects of costs.
✓ Elements of cost: fixed, variable and semi-variable costs.
✓ Budgetary control.
✓ Preparation of master and subsidiary budgets including cash forecasting.
✓ Standard costing: preparation and computation of variances.
✓ Marginal costing. Break-even analysis.
✓ Sources of finance, Discounting techniques and investment appraisal.

COURSE TITLE: Nigerian Taxation I

COURSE CODE: ACC 403
COURSE UNIT: 3
COURSE OUTLINE;
✓ Structure of the Nigerian Tax System.
✓ Relative importance of taxes on income, capital and expenditure in
contributing to government income, Development of Nigerian tax
legislation.
✓ Laws and practices of income tax, Personal allowances, relief and tax
payable.
✓ New trades and cessation.
✓ Treatment of losses.
✓ Capital allowances.
✓ Company income tax: principles-assessable profits, tax assessment and
treatment of losses.
✓ Role of taxation in national planning and development.
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COURSE TITLE: Nigerian Taxation II

COURSE CODE: ACC 404
COURSE UNIT: 3
COURSE OUTLINE;
✓ Double taxation relief: principles and basis.
✓ Petroleum profit tax: principles.
✓ Allowances and assessments.
✓ Capital transfer tax and capital gains tax principles and computations.
✓ Tax management, client’s taxation advisory services and management of
tax practice.
✓ Implications of taxation on investment decisions.

COURSE TITLE: Management Information Systems

COURSE CODE: ACC 408
COURSE UNIT: 3
COURSE OUTLINE;
✓ History and fundamentals of data processing.
✓ Conventional data processing: manual and mechanized methods.
✓ Classification of systems and their relative merits, closed and open loop
systems.
✓ Organization of MIS including using mechanical and electronic
accounting machines, flow charting and principles of systems design and
documentation.
✓ Managerial uses of information output.
✓ Information needs of management and design of MIS.
✓ Computer application in MIS.
✓ Business systems.
✓ Hierarchical structures of organization and sub-optimization issues
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COURSE TITLE: Principles and Practice of Auditing I

COURSE CODE: ACC 409
COURSE UNIT: 3
COURSE OUTLINE;
✓ Responsibilities of Auditor as it relates to Sole Trader and Partnership.
✓ Audit of group companies.
✓ Specialized audit and investigation.
✓ Computer audit.
✓ Joint audit. Consultation with experts.
✓ Quality control of an audit.
✓ Irregularities: errors and fraud.
✓ Audit expectation gap.
✓ Auditing standards and guidelines.
✓ Professional Auditor and ethical standards as published by ICAN,
Forensic Accounting and Auditing.
✓ Corporate Governance and Auditor’s responsibilities.
✓ Current developments in auditing – Fraud accounting, Fraud
examination, Occupation Frauds and Abuse, Fraud Red-flags.

COURSE TITLE: International Accounting and Reporting

COURSE CODE: ACC 418
COURSE UNIT: 3
COURSE OUTLINE;
✓ Accounting and financial control of international operations.
✓ International Financial Reporting Standards (IRS).
✓ Preparation, translation and analysis of financial statements for
multinationals companies.
✓ International Transfer Pricing.
✓ Accounting and control problems of foreign companies.
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COURSE TITLE: Project

COURSE CODE: ACC 499
COURSE UNIT: 3
COURSE OUTLINE;
Each student under the guidance of an approved supervisor is required to
conduct research in an area approved by the Department, culminating in the
submission of a project.

COURSE TITLE: Entrepreneurial Development

COURSE CODE: BUS 429
COURSE UNIT: 3
COURSE OUTLINE;
✓ Entrepreneurial Theories.
✓ International, personal characters and behavior of entrepreneurs.
✓ Financial aspects of entrepreneurship.
✓ External Aspects of entrepreneurship.

COURSE TITLE: Financial Management

COURSE CODE: FIN 413
COURSE UNIT: 3
COURSE OUTLINE;
✓ Selection and financing of investment opportunities and investment
decisions.
✓ Theory of optimal investment opportunities.
✓ Relationship between investment and financial decision.
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✓ Comparison of the Net Present Value and internal rate of return and
decision rules.
✓ Determination of the appropriate discount rate.
✓ The cost of debt and equity capital.
✓ Weighted average cost of capital and the marginal cost of capital.
✓ Traditional view and the Modigliani and Miller approach.
✓ Dividend policy.

COURSE TITLE: Investment Analysis

COURSE CODE: FIN 414
COURSE UNIT: 3
COURSE OUTLINE;
✓ Basic decision model for capital budgeting.
✓ Cost and choice of capital structure.
✓ Short and long-term financing models for stock market behavior and
theory of portfolio selection.
✓ Short and long-term planning and corporate strategy.
✓ Assessment of performance and financial ratios.
✓ Internal, external and inter-firm comparisons, risks and uncertainty.
✓ Replacement decisions
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GOOGLE DRIVE LINKS

These are Google drive links containing all necessary documents for 100L –
300L Accounting students.

100L:
https://drive.google.com/drive/folders/1D4HJQXUqroyTQ0kGwKRZ6-
wbEb1qmzve

200L:
https://drive.google.com/drive/folders/17UuWN6oeDq48PCDzNbSXfOvb_rg
m-e8H?usp=share_link

300L:
https://drive.google.com/drive/folders/19a3mCHDNjc8dQ3bsMmpwL846-
ubmKk_R

Preparation lays the groundwork for success, turning potential into tangible
achievements. It transforms uncertainty into opportunity, setting the stage for
greatness.