A foundational course covering basic computer literacy, computer hardware and software, operating systems, and the use of the internet for research and communication.

This course provides a foundational understanding of the principles, theories, and practices of management. It explores the evolution of management thought and the key functions of planning, organizing, staffing, directing, and controlling. The course emphasizes how these principles apply across all types of organizations and sectors. Learners will be introduced to core concepts of leadership, decision-making, organizational structure, and communication—forming the building blocks for more advanced studies in business and administration.

This course explores the fundamental principles, techniques, and conceptual framework that underlie financial accounting. It introduces the purpose of accounting, basic recording processes, double-entry bookkeeping, preparation of trial balance, and final accounts of sole traders. Learners will understand how financial transactions are identified, recorded, classified, and summarized into financial statements. The course serves as a foundation for more advanced study in accounting by emphasizing clarity in financial reporting and the ethical implications of accounting practices.

This course introduces the basic principles, concepts, and practices of insurance. It explores the historical background, structure, and operations of insurance institutions and the role they play in economic and social development. The course covers types of insurance, risk management, underwriting, claims, regulation, and the legal framework governing insurance contracts. Emphasis is placed on understanding how insurance serves as a mechanism for risk pooling and loss mitigation in personal, business, and institutional contexts.

Fundamentals of Accounts II builds upon the foundational concepts introduced in Fundamentals of Accounts I, providing students with a deeper understanding of financial accounting principles, preparation of financial statements, adjustments, and the interpretation of financial reports.
This course focuses on the application of accounting principles in recording, classifying, summarizing, and reporting financial transactions in accordance with standard accounting conventions and regulatory frameworks.

This course builds on microeconomic principles to cover the fundamentals of macroeconomics. Students will study the concepts of national income, inflation, unemployment, and the role of monetary and fiscal policy in managing a nation's economy.

This course introduces students to the foundational concepts, principles, and practices of insurance, focusing on its essential role in financial planning, risk management, and economic stability. It provides insights into the historical evolution of insurance, various types of insurance policies, and the regulatory framework that governs the insurance industry. Through this course, students will learn how insurance serves as a risk mitigation tool, understand the process of underwriting and claims management, and explore ethical considerations and challenges in the insurance sector. This knowledge prepares students to engage with real-world insurance scenarios and contribute effectively to the industry.

provides an in-depth understanding of the fundamental principles, operations, and regulatory frameworks governing the banking industry. This course builds upon the concepts
introduced in Elements of Banking I, focusing on advanced banking practices, financial instruments, and the role of banks in economic development. Students will explore the structure of commercial and central banking, lending principles, risk management in banking operations, and the regulatory environment affecting financial institutions. The course also examines contemporary banking trends, including digital banking, fintech innovations, and international banking regulations. By the end of the course, students will develop a practical understanding of banking operations, financial intermediation, and the role of monetary policy in economic stability.

Students are expected to undertake research projects in any aspects of accountancy. The practical research work precedes the write-up to be submitted in partial fulfillment of the requirement for the award of National Diploma. Students are guided by supervisors who are members of the faculty.

Public Sector Accounting is a specialized area of accounting that focuses on the principles, practices, and procedures used in government and non-profit organizations. This course provides an in-depth understanding of the accounting framework and financial reporting requirements unique to the
public sector. Topics covered include the regulatory environment, budgeting processes, fund accounting, financial reporting, and performance evaluation. The course aims to equip students with the knowledge and skills necessary to manage public resources effectively and ensure transparency and accountability in financial reporting.

Financial Accounting II is an advanced course that builds upon the foundational principles covered in Financial Accounting I. This course delves into more complex accounting topics, including partnership accounting, company accounting, analysis of financial statements, and accounting for
specialized transactions. Students will gain a deeper understanding of accounting standards, regulations, and practices essential for accurate financial reporting and decision-making. Through a combination of theoretical concepts and practical applications, this course prepares students for professional accounting roles and further studies in accountancy.

Taxation II is an advanced course designed to build upon the foundational principles introduced in Taxation I. This course delves into the complexities of the Nigerian tax system, exploring various types of taxes, tax administration, and compliance. Students will gain a deeper understanding of
corporate taxation, tax planning strategies, and the legal aspects of taxation.

The course also covers contemporary issues in taxation, such as tax evasion and avoidance, international taxation, and the impact of taxation on economic development. Through case studies and practical examples, students will develop the skills necessary to navigate the intricate landscape of tax laws and regulations.

Builds on Cost Accounting I, with a focus on advanced cost accounting techniques and applications.

Advances the concepts from Auditing 1, focusing on audit evidence, audit risk, and auditing standards.

Introduction to the principles of business finance, including financial management, capital structure, and investment decisions.

Business research is a systematic and scientific process of gathering, analyzing, and interpreting data to support decision-making and problem-solving in business environments. This course introduces students to fundamental research methodologies, techniques, and tools essential for conducting effective business research.

The course covers key topics such as research design, data collection methods, statistical analysis, hypothesis testing, and the application of research findings in business decision-making. Students will gain a thorough understanding of both qualitative and quantitative research approaches, learn how to design surveys and experiments, and explore ethical considerations in research. Additionally, the course will guide students on how to critically review existing literature, formulate research questions, and develop well-structured research proposals and reports.

Public finance refers to the study of government revenue generation, expenditure, and financial management in the economy. This course explores the principles, policies, and instruments used by governments to manage public funds, with a focus on taxation, budgeting, fiscal policy, public debt management, and the impact of government financial decisions on economic growth and stability.

Students will gain an in-depth understanding of how government interventions through public finance influence resource allocation, income distribution, and macroeconomic stability. The course also examines the challenges associated with public financial management, including deficit financing, debt sustainability, and the role of international financial institutions in supporting government finances.

Quantitative Techniques is a fundamental course that provides students with the mathematical and statistical tools necessary for effective decision-making in accounting and finance. This course introduces various quantitative methods, including linear programming, probability theory, statistical analysis, time series forecasting, decision theory, and optimization techniques. Students will learn how to apply mathematical models to real-world accounting and business problems, analyze data for financial decision-making, and develop problem-solving skills essential for managerial planning and control.

The course also explores the use of quantitative methods in cost estimation, inventory management, budgeting, and risk analysis. By the end of the course, students will have a strong foundation in quantitative reasoning, enabling them to make data-driven decisions in financial and business environments.

This course provides a comprehensive understanding of the legal framework surrounding executorships, trusteeship, and bankruptcy. It examines the laws, principles, and practices governing the administration of estates, the roles and responsibilities of executors and trustees, and the legal implications of bankruptcy. Topics covered include probate and intestacy laws, fiduciary duties of executors and trustees, trust administration, bankruptcy proceedings, and the rights and obligations of creditors and debtors. The course also explores case laws, statutory provisions, and ethical considerations in financial insolvency and estate management. By the end of the course, students will gain practical knowledge of the legal and financial aspects of managing estates, trusts, and bankruptcies in compliance with regulatory requirements.

This course builds on the foundational principles of cost accounting by introducing students to advanced costing techniques relevant to modern business practices. It focuses on the strategic application of costing tools to enhance decision-making, cost control, and performance measurement in complex organizational environments.

Topics include job, batch, contract and process costing, joint product costing, marginal costing and CVP analysis, activity-based costing, standard costing and variance analysis, cost allocation methods, budgeting and budgetary control, as well as transfer pricing. By integrating theoretical knowledge with practical illustrations, the course equips students to analyze, interpret, and apply cost data in diverse business scenarios.

This course explores the foundational principles and advanced applications of accounting theory. It
focuses on understanding the conceptual framework, accounting standards, ethical practices, and the integration of theory into financial reporting. Students will develop critical insights into accounting
measurements, disclosures, corporate governance, and emerging trends in the profession. The course also highlights the relevance of research in solving complex accounting problems, fostering analytical and professional skills necessary for contemporary accounting practices.

This course is designed to provide HND level students with a deeper understanding of the principles, techniques, and applications of financial accounting. It focuses on advanced topics such as partnership accounts, branch accounts, hire purchase transactions, consignment, joint ventures, and company accounts. The course also emphasizes real-world applications and professional standards such as the International Financial Reporting Standards (IFRS), encouraging analytical thinking and problem-solving in financial reporting scenarios. Students will be able to handle complex accounting problems and prepare financial statements for diverse forms of business entities.

This course is designed to provide students with advanced knowledge and application of costing techniques necessary for complex decision-making in business operations. It emphasizes the strategic use of cost information in planning, controlling, and evaluating organizational performance. Students will explore emerging practices in modern costing, such as life cycle costing, target
costing, and activity-based costing, while also deepening their understanding of cost behavior, variance analysis, and budgeting techniques. The course bridges theory and practice, preparing students to apply costing strategies in dynamic and competitive business environments.

Advanced Taxation I builds upon foundational taxation knowledge to explore complex principles, policies, and practices in the Nigerian tax system. The course equips students with the advanced competencies required to evaluate, apply, and advise on matters relating to company income tax, petroleum profits tax, capital gains tax, tax planning strategies, and the role of taxation in economic development. It focuses on practical computation and interpretation of tax liabilities under current laws and regulatory frameworks, as well as the ethical and legal responsibilities of tax practitioners. The course also examines tax administration reforms and compliance mechanisms enforced by Federal Inland Revenue Service (FIRS) and other relevant authorities.

Management Information System I introduces the fundamental concepts, structures, and applications of information systems in business environments. It emphasizes the strategic role of technology in decision-making, operational efficiency, and organizational competitiveness. The course explores the various types of information systems, their components, development processes, ethical issues, and their integration into business models.

Public Sector Accounting I introduces the fundamental principles, processes, and frameworks that guide financial management and accountability in the public sector. Unlike private sector accounting, which is profit-driven, public sector accounting focuses on stewardship of public resources, transparency, and compliance with legal and regulatory standards. 

This course explores key topics such as government budgeting, fund accounting, treasury operations, and financial reporting under government regulations. It provides a foundation for understanding how public funds are raised, managed, disbursed, and reported across various tiers of government.

Professional Career Development is a comprehensive study of the principles, practices, and strategies essential for shaping a successful and sustainable career in any professional environment. It focuses on building individual awareness, mastering workplace etiquette, developing long-term planning skills, and adapting to evolving occupational trends.

This course draws from multidisciplinary insights in psychology, human resource management, economics, communication, and ethics to equip learners with essential competencies required for meaningful participation and growth in the modern labor market. Emphasis is placed on personal branding, career research, communication fluency, goal setting, and the integration of digital tools to manage professional identity and opportunities effectively.

Business Communication II is a continuation of foundational concepts introduced in the first-level course, with a focus on advanced organizational, technological, and professional communication practices. It delves into communication in corporate contexts, intercultural dynamics, documentation, oral and written strategies, and digital communication tools.

The course is designed to foster a sophisticated understanding of how effective communication contributes to strategic management, stakeholder relations, negotiation, branding, and leadership within business settings. Emphasis is placed on real-world application, clarity, conciseness, formality, audience awareness, and the integration of communication technologies into business processes.

Managerial Economics is the application of economic theory and quantitative methods to the analysis of business decisions and the formulation of managerial strategies. It provides a bridge between abstract economic concepts and practical business problems.

This course introduces learners to the foundational tools of microeconomic and macroeconomic analysis as applied in managerial decision-making. Topics include demand analysis, cost and production functions, pricing strategies, risk analysis, capital budgeting, market structures, and economic forecasting. Emphasis is placed on understanding the economic environment in which businesses operate and how managers can apply analytical frameworks to enhance competitiveness, profitability, and efficiency.

This course introduces the fundamental principles of managing an organization's finances to achieve its objectives. Key topics include financial statement analysis, working capital management, investment appraisal techniques (such as NPV and IRR), and an overview of the primary sources of business finance.

This course builds upon fundamental accounting principles to address complex financial reporting issues. Students will delve into group accounts and consolidation, accounting for partnerships, specialized accounts for branches and joint ventures, and the application of International Financial Reporting Standards (IFRS).

An in-depth examination of the principles and practices of external and internal auditing. The curriculum covers the audit process from planning and risk assessment to gathering evidence, evaluating internal controls, and issuing the final audit report, as well as the methodology for conducting special investigations.

A practical guide to the principles of establishing and operating a small-scale enterprise in the Nigerian context. The course covers the entire business lifecycle, including identifying opportunities, developing a business plan, marketing strategies, financial management, and navigating the legal and regulatory landscape for SMEs.

This course provides a comprehensive understanding of the unique accounting and financial reporting practices within government entities. It covers the public sector accounting framework, International Public Sector Accounting Standards (IPSAS), the Treasury Single Account (TSA), government budgeting, and auditing procedures.

A detailed study of the Nigerian tax system, laws, and administration. This course covers the complexities of company income tax, capital gains tax, value-added tax (VAT), and other corporate taxes. Emphasis is placed on tax computation, compliance, and effective tax management strategies.

This course covers the fundamentals of the procurement function in an organization. Topics include the purchasing cycle, sourcing and selecting suppliers, negotiation, quality control, and the strategic importance of effective purchasing and supply chain management.

An introduction to the field of public administration in Nigeria. The course examines the nature and scope of public administration, the structure and functions of the civil service, the role of public corporations, and the relationship between administrators and the public.

This foundational course provides a broad overview of the business world. It covers the nature of business, forms of business ownership, the key functions within an organization (management, marketing, finance), and the impact of the economic and social environment on business operations.

This course introduces the principles of cost ascertainment and control. It covers key topics such as cost classification, accounting for materials, labour, and overheads, job costing, and process costing, providing essential tools for product costing and inventory valuation.

This course focuses on the principles and practices of efficiently managing a modern office environment. Topics include office layout and ergonomics, records management, procurement of office supplies and equipment, and the supervision of administrative staff to ensure smooth workflow.

This course introduces the fundamental theories and principles of management. Students will explore the historical evolution of management thought and learn the essential functions of planning, organizing, leading, and controlling within a business context.

In the Cloud Architecture & IaC (AWS/Azure/GCP + Terraform) course, Learners design secure, cost-aware reference architectures and provision them repeatably with Terraform—IAM, VPCs/subnets, storage/DB, logging/monitoring, and backups—so project work can move from “demos” to maintainable, auditable infrastructure.

Data Engineering Fundamentals (SQL/NoSQL, ETL, Airflow/dbt-style) builds on HND Database Design I, students model OLTP vs warehouse schemas, choose NoSQL when appropriate, and implement scheduled ETL with validation and lineage; they curate analytics-ready tables that power BI/ML, documenting assumptions and data quality.

Production-grade SPAs with component architecture, routing, state management, forms, a11y, testing, and performance profiling; labs mirror hiring tasks (auth flows, fetching/pagination, Figma-to-code) so graduates can contribute to product teams alongside HCI and Graphics.Q

This course introduces the fundamental principles of managing an organization's finances to achieve its objectives. Key topics include financial statement analysis, working capital management, investment appraisal techniques (such as NPV and IRR), and an overview of the primary sources of business finance.

This course covers the strategic approach to managing an organization's most valuable asset: its people. It focuses on the core functions of HRM, including workforce planning, recruitment and selection, training and development, performance appraisal, and compensation and benefits management.

A study of the financial operations and policies of the government. This course covers the principles of government revenue generation (taxation), public expenditure, public debt management, and fiscal policy. It analyzes the government's role in resource allocation and economic stabilization.

This course examines the behavior of individuals and groups within an organizational setting. Key topics include motivation, leadership styles, team dynamics, communication processes, and organizational culture. The goal is to understand and predict human behavior to improve workplace performance and job satisfaction.

This course provides a comprehensive overview of the core functions of management. Students will explore the practical application of management principles, focusing on the key activities of planning, organizing, leading, and controlling resources to achieve organizational goals effectively and efficiently.

A capstone course where students refine their business plans and explore strategies for sustainable growth, innovation, and strategic management of an enterprise.

This course provides a detailed understanding of the legal framework governing the formation, operation, and dissolution of companies in Nigeria, primarily based on the Companies and Allied Matters Act (CAMA). It covers shareholder rights, duties of directors, corporate governance, and compliance requirements.

A practical course designed to develop proficiency in verbal communication for the business environment. Emphasis is placed on planning and delivering effective oral presentations, participating in and leading meetings, active listening, and mastering the interpersonal skills necessary for professional interaction.

This course focuses on the use of accounting information for internal planning, control, and decision-making. Students will learn essential techniques including marginal and absorption costing, budgeting and budgetary control, variance analysis, and performance measurement for different business divisions.

This course focuses on the strategic planning, implementation, and control of marketing activities. Students will learn to analyze market opportunities and develop effective strategies for the marketing mix elements: product, price, place, and promotion, with an emphasis on creating customer value and building profitable relationships.

A study of the dynamics between employers, employees, trade unions, and government agencies. This course examines the framework of industrial relations in Nigeria, covering topics such as collective bargaining, trade unionism, dispute resolution mechanisms, and the legal aspects of employment.

This course applies economic theory and quantitative methods to business decision-making. It covers core topics such as demand analysis and forecasting, production and cost theory, market structures, and various pricing strategies to help managers optimize resource allocation and profitability.

This course introduces the concepts of strategic management and high-level decision-making. Students will learn to analyze an organization's internal and external environments using tools like SWOT analysis, understand different levels of strategy, and begin to formulate business policies that ensure long-term competitive advantage.

This course introduces the principles and practices of community development. Students will explore methods for identifying community needs, mobilizing local resources, and fostering citizen participation to promote self-reliant and sustainable social and economic progress at the grassroots level.

An introduction to the structure, functions, and machinery of government. It covers the different branches of government (legislature, executive, judiciary) and the principles of governance.

This course focuses on the theoretical foundations of management, exploring the work of key theorists and the evolution of management thought.

This foundational course introduces the nature, scope, and principles of public administration, examining the structure and functions of the civil service and its role in Nigeria

An introduction to the financial operations of government. This course covers the principles of government revenue, expenditure, debt management, and the role of fiscal policy.

PAD 212 builds on the foundational study of Nigerian government and politics by examining the evolution and workings of Nigeria’s post-independence political system and the institutions that shape governance in the modern state. The course explores constitutional development, the structure and functions of key political institutions (executive, legislature, judiciary, political parties, and the electoral process), and the dynamics of federalism and inter-governmental relations. It also introduces students to Nigeria’s political economy and major contemporary governance issues—including leadership, accountability, public order, civil–military relations, and the role of pressure groups, civil society, and the media—so students can interpret political behaviour and policy outcomes within Nigeria’s changing socio-economic context, consistent with NBTE curriculum expectations.

A study of the principles, institutions, and practices of democratic governance. This course explores key topics such as the concept of democracy, the importance of free and fair elections, political participation and civil society, the rule of law, and the protection of human rights. It examines the challenges and prospects of democratic consolidation, with a particular focus on the Nigerian experience.

This course equips students with the fundamental skills required to conduct business and social science research. It covers the complete research process, from formulating a research problem and conducting a literature review to choosing appropriate research designs, data collection methods, and sampling techniques. The course also provides an introduction to data analysis and the principles of writing a clear and structured research report.

This course introduces the structure, functions, and financing of local government in Nigeria, examining its role as the third tier of government and its relationship with state and federal authorities.

A study of the establishment, organization, and management of state-owned enterprises, covering issues of control, accountability, and the challenges of privatization and commercialization.

This course covers the strategic management of an organization's workforce, including recruitment, selection, training, performance appraisal, and compensation.