HND 2 - First Semester - Rain 25/26

Builds advanced entrepreneurship competencies. Covers venture creation growth strategies innovation funding options and sustainability of small and medium enterprises in the Nigerian economy.

Advances public sector accounting concepts. Covers government budgeting financial reporting treasury management auditing of public accounts and accountability in Nigerian government organisations.

Covers establishment and management of small and medium enterprises. Includes business planning financing operations marketing and growth strategies for SMEs in the Nigerian business environment.

Covers management accounting techniques for decision-making. Includes budgetary control standard costing variance analysis marginal costing and performance measurement in organisations.

Advances taxation principles and practice in Nigeria. Covers company income tax petroleum profits tax capital gains tax tax planning and administration by FIRS and state tax authorities.

Covers principles of financial management including capital budgeting working capital management sources of finance and financial ratio analysis for business decision-making.

Covers advanced auditing principles and investigative accounting. Includes audit planning risk assessment forensic accounting fraud detection and reporting in public and private sector organisations.

Advances financial accounting concepts. Covers consolidated financial statements accounting for mergers acquisitions and complex group structures in compliance with international accounting standards.