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.