ACC 413 - Financial Management I -Harmattan 25/26
HND 2 - First Semester

This course introduces the fundamental principles of managing an organization's finances to achieve its objectives. Key topics include financial statement analysis, working capital management, investment appraisal techniques (such as NPV and IRR), and an overview of the primary sources of business finance.

ACC 411 - Advanced Financial Accounting II -Harmattan 25/26
HND 2 - First Semester

This course builds upon fundamental accounting principles to address complex financial reporting issues. Students will delve into group accounts and consolidation, accounting for partnerships, specialized accounts for branches and joint ventures, and the application of International Financial Reporting Standards (IFRS).

ACC 412 - Auditing & Investigations -Harmattan 25/26
HND 2 - First Semester

An in-depth examination of the principles and practices of external and internal auditing. The curriculum covers the audit process from planning and risk assessment to gathering evidence, evaluating internal controls, and issuing the final audit report, as well as the methodology for conducting special investigations.

BAM 418 - Small Business Management -Harmattan 25/26
HND 2 - First Semester

A practical guide to the principles of establishing and operating a small-scale enterprise in the Nigerian context. The course covers the entire business lifecycle, including identifying opportunities, developing a business plan, marketing strategies, financial management, and navigating the legal and regulatory landscape for SMEs.

ACC 416 - Public Sector Accounting II -Harmattan 25/26
HND 2 - First Semester

This course provides a comprehensive understanding of the unique accounting and financial reporting practices within government entities. It covers the public sector accounting framework, International Public Sector Accounting Standards (IPSAS), the Treasury Single Account (TSA), government budgeting, and auditing procedures.

ACC 414 - Advanced Taxation II -Harmattan 25/26
HND 2 - First Semester

A detailed study of the Nigerian tax system, laws, and administration. This course covers the complexities of company income tax, capital gains tax, value-added tax (VAT), and other corporate taxes. Emphasis is placed on tax computation, compliance, and effective tax management strategies.