ND 1 - First Semester

Introduces the principles and practice of banking. Covers history of banking types of banks banking operations credit management and the role of the Central Bank of Nigeria in the financial system.

Introduces principles and practice of insurance. Covers types of insurance underwriting risk management insurance contracts and the role of insurance in personal and business financial planning.

Introduces fundamental accounting principles and bookkeeping. Covers double entry ledger accounts trial balance bank reconciliation and preparation of simple financial statements for organisations.

Introduces management theories and principles. Covers planning organising directing and controlling functions with application to business and accounting organisations in Nigeria.

Covers mathematical techniques for business and accounting applications. Includes algebra matrices sets progressions financial mathematics and quantitative methods for business decision-making.

Covers fundamental legal principles applicable to business and accounting. Includes law of contract agency sale of goods company law and basic commercial law in the Nigerian legal context.

Introduces ICT concepts and applications for accounting and finance. Covers internet technologies email data communication networking basics and use of ICT tools in academic and professional environments.