Programme Description

The programme in Finance and Accounting specialization is designed to meet the expectation of academic and professional needs of the public and private sectors of the economy. The curriculum places much emphasis on understanding and application of finance and accounting concepts, standards and approaches to prepare financial statements, suitable for the service, manufacturing and some specialized organizations. The programme further aims at preparing students to effectively apply the International Financial Reporting Standard (IFRS), Financial Administration Act, Companies’ Code, and any other financial regulation in preparing financial statements for companies.

 

Programme Learning Outcomes

Upon completion of the programme, students shall be able to:

v  Explain  basic financial and  accounting concepts, basis and standards;

v  Demonstrate knowledge and skills of the finance and Accounting profession;

v  Apply knowledge of legal and regulatory environment and its impact on finance and accounting.

v  Interpret and apply International Financial Reporting Standards (IFRS) in the preparation of financial statements;

v  Demonstrate knowledge in the usage of finance and accounting software to prepare financial statements;

v  Analyze and interpret trading activities in the money and financial markets.

 

Programme Structure

Course Code

Course Name

Credit

Level 100 first trimester

BCC 101

Scholarly Writing

4

BCC 103

Digital Fluency  

4

BCC 105

Principles of Leadership

4

Level 100 second trimester

BCC 102

Business Statistics

4

BCC 104

Introduction to Psychology

4

BCC 106

Communication Skills

4

Level 100 third trimester

BCC 107

Quantitative Methods

4

BCC 109

Political and Social Development of West Africa

4

BCC 111

Principles of Microeconomics

4

Level 200 first trimester

BCC 201

Business Law

4

BCC 203

Principles of Management

4

BCC 205

Principle of Macroeconomics

4

Level 200 second trimester

BCC 202

Business Finance

4

BCC 204

Principles of Marketing

4

BCC 206

Organisational Behaviour

4

Level 200 third trimester

BCC 207

Principles of Accounting

4

BCC 209

Management Information System

4

BCC 211

Managerial Economics

 

4

Level 300 first trimester

BCC 301

Research Methods

 

4

BCC 303

Company and Partnership Law

 

4

BAC 305

Financial Accounting

4

Level 300 second trimester

BAC 302

Financial Management

4

BAC 304

Cost Accounting

4

BAC 306

Auditing  and Assurance

4

Level 300 third trimester

BAC 307

Investment and Portfolio Analysis

4

BAC  309

Financial Reporting

4

BAC 311

Taxation I

4

Level 400 first trimester

BAC 401

Management Accounting  

4

BAC 403

Taxation II

4

BAC 405

Financial Reporting II

4

Level 400 Second Semester

BAC 402

Public Sector Accounting

4

BAC 404

Computers Application for Accounting

4

Level 400 Third trimester

BCC 410

 Project work (Field Practice)

6

Total Credit hours

128


Grading Systems:

Grade

Marks (%)

Interpretation

Grade Point

A

80 -100

Excellent

4.00

A-

70 - 79

Very Good

3.50

B+

60 - 69

Good

3.00

B

50 - 59

Credit

2.50

C

40 - 49

Marginal Pass

1.50

D

30 - 39

Fail

1.00

F

0 - 29

Fail

0.50

Z

 

Disqualified

 

IC

 

Incomplete

 

 

Pass Grades:

Grades AA-B+,  and B constitutes pass grades.

 

Failure Grades:

Grades CDF, and Z constitutes failure grades.

 

Graduation Requirement:


·     To progress from semester to semester, a student is required to maintain a cumulative                      GPA of 1.50

·     A student shall be allowed to repeat a course until he/she has passed the paper so far as she is within the GPA of not less than 1.50.

·     Courses designated as pre-requisites to more advanced courses must be passed before the latter courses are offered.

·    A student, after successful completion of a semester can, upon written application giving reasons and after approval has been granted defer and continue in the appropriate semester.

·     Students shall also participate in live virtual streaming lectures and virtual classrooms and where necessary avail themselves on campus for the face to face intermittent programmes

·       Must fulfill four times mandatory visit to the university within the period of study

·      Students shall pass a minimum of 120 course credits  to be eligible for graduation for level 100 entry

·     Students shall pass a minimum of 96 course credits  to be eligible for graduation for level 200 entry

·     Students shall pass a minimum of  72 course credits to be eligible for graduation for level 300 entry


Summary of Graduation Requirements

Programme Requirements

Credit Hours (Normative 4 year)

Advance Standing 1

Advance Standing 2

General Education

24

12

12

Professional Core

40

32

8

Beyond the Core

12

12

12

Elective

40

40

40

Project Work

6

6

6

Maximum Credit Allowed

128

102

78

Major

40

40

40

Minor

Optional

optional

Optional

Minimum Credit Pass for graduation

120

96

72

 

NB      Advance standing 1 represent students who enters at level 200

            Advance standing 2 represent students who enters at level 300