HND 1 - Second Semester - Rain 25/26

Applies economic principles to business decision-making, covering demand analysis, cost and production theory, market structures, and pricing strategies.

Develops advanced communication skills including report writing, business correspondence, oral presentations, and effective use of communication technology in the workplace.

Covers the role of information systems in management decision-making, database concepts, systems analysis, and the use of ICT tools in business organisations.

Equips students with professional skills including CV writing, interview techniques, workplace ethics, entrepreneurship, and career planning in the accounting profession.

Introduces government accounting principles, public fund management, budgetary control, and financial reporting in federal and state government agencies.

Examines Nigerian tax laws and their application to personal income tax, company income tax, VAT, and withholding tax computations.

Builds on costing principles to cover standard costing, variance analysis, marginal costing, and decision-making techniques for management purposes.

Covers advanced financial reporting concepts including company accounts, amalgamations, and interpretation of financial statements in line with Nigerian accounting standards.