ACC 314 - Business Research Methods -Harmattan 25/26
HND 1 - First Semester

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.

BFN 412 - Public Finance -Harmattan 25/26
HND 1 - First Semester

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.

ACC 315 - Quantitative Techniques -Harmattan 25/26
HND 1 - First Semester

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.

ACC 313 -Executorships, Trusteeship & Bankruptcy Law -Harmattan 25/26
HND 1 - First Semester

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.

ACC 312 - Advanced Costing I -Harmattan 25/26
HND 1 - First Semester

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.

ACC 311 - Accounting Theory & Practice -Harmattan 25/26
HND 1 - First Semester

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.