HND 2- Second Semester - Rain 25/26

A supervised final year research project requiring students to investigate an accounting or financial management problem and present findings in a comprehensive structured dissertation format.

Advances management information systems concepts. Covers enterprise resource planning systems database management decision support systems and strategic use of ICT in accounting and business management.

Examines professional ethics and corporate social responsibility in accounting practice. Covers ethical frameworks corporate governance sustainability reporting and the accountant's role in society.

Advances management accounting techniques. Covers activity-based costing transfer pricing strategic cost management and performance evaluation in complex organisations and business environments.

Integrates knowledge across accounting finance management and law through real-world case analysis. Develops problem solving critical thinking and decision-making skills for professional accounting practice.

Extends financial management principles. Covers capital structure dividend policy risk and return portfolio theory and long-term financial planning for organisations in dynamic business environments.

Covers advanced audit practice and assurance engagements. Includes audit evidence procedures internal control evaluation audit reports and professional responsibilities of auditors in Nigeria.

Advances financial accounting to complex corporate reporting. Covers accounting for business combinations foreign currency transactions financial instruments and compliance with IFRS standards.