FEDERAL UNIVERSITY, KASHERE

PMB 0182, GOMBE, NIGERIA

DEPARTMENT OF ACCOUNTING

STUDENTS’ INFORMATION HANDBOOK

2020
 Professor Mohammed Al-Hassan Gani
Vice Chancellor
Federal University of Kashere

Professor Mustapha Alhaji Muhamman

Deputy Vice Chancellor, Administration
Federal University of Kashere

Professor Noah Echa Attah

Deputy Vice Chancellor, Academics

Alhaji Kabiru Garba Aminu

Registrar
Federal University of Kashere

Professor Shehu Usman Hassan

Dean
Faculty of Humanities, Management and Social Sciences
Federal University of Kashere

Dr. Saidu Adamu

Head
Department of Accounting
Federal University of Kashere

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 © Students Information Handbook

All right reserved

2020

This is the publication of:

The Department of Accounting
Federal University of Kashere

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Message from the Head of Department
While reaffirming our collective drive to educate you for global citizenship, it is my pleasure to
write this message to fresh and returning students via the students’ Information Handbook of
the Department. The Handbook informs and guides students by providing comprehensive
insight on the nature of the programmes in the Department as well as relevant information that
may be required from time to time about the teaching, learning and research environment in the
Department of Accounting, Federal University, Kashere. The Department offers two
programmes: B.Sc. Accounting and B.Sc. Procurement Management. The department had
graduated Five (5) sets from 2015 to 2019 in B.Sc. Accounting while it’s first set of
Procurement Management students are expected in the 2020/2021 academic session.
Put differently, this information kit is intended to provide both old and fresh students access to
information that will assist and guide them to appreciate the way the Department and the
University function. The Department operates as a family of Accounting and Procurement
professionals and is guided by established rules, policies, regulations and procedures as
contained in this information Handbook and other University policy documents.
There are students’ professional associations in which every student is expected to actively
participate in their activities for the benefit of the students and the profession. The Department
is managed through committees with a strong conviction that more good heads are better than
one. Issues are discussed openly and solutions arrived at as quickly as possible. Students are
expected to seek for clarification on any issue that would assist them to settle down for
academic work from any staff of the Department. This justifies the role of level coordinators
and advisors appointed by the department in the interest of greater effective convergence,
workable synergy and collective productivity.
Further, I wish to state that teaching, learning and research in the Department are targeted
towards giving the students comprehensive education that will equip them with good character,
useful knowledge and decision making skills in variety of problem areas of Accounting and
Procurement Management. Training is also directed towards improving the student’s
competencies in computer literacy, quantitative, communication, interpersonal, organizational,
entrepreneurship and cognitive skills, the understanding of the socio-cultural environmental
problems, and how to integrate the ethics of the Accounting and Procurement professions into
the frameworks of knowledge of human behavior and practical problem solving process.
The Department is blessed with very experienced and intellectually sounds scholars who will
task students to think with a view to becoming responsible members of the society. The
diversity of staff is a source of strength, for the lecturers are drawn from a variety of intellectual
traditions.
As students of the Department of Accounting, I urge you to seize this opportunity to draw from
this wealth of experience and knowledge, to interact with and engage your lecturers, and make
the best use of the beautiful and environmentally friendly physical and human atmosphere in
the Department and throughout the University. I wish you a memorable, but ultimately
rewarding intellectual journey so may the University`s clamor to educate you global citizenship
transcend beyond any ordinary frequency.

Thank you.

Saidu Adamu (PhD)

The Head

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 PART ONE: PHILOSOPHY, VISION, MISSION AND OBJECTIVES

Philosophy
The philosophy of the programmes in the department is geared toward developing accounting
and Procurement knowledge and skills to equip the students and make them relevant to a
modern, dynamic, and monetized economy, with hands-on mentality to tackle the challenges of
professionalism, ethics, and enterprise decision making. The programmes in the department are
designed to inculcate in the student the ability to identify, analyze, interpret and offer solutions to
complex financial and procurement problems that may arise from the technological changes in
the business and public environment in accordance with global best practices.

Vision
To be a globally renowned Centre of Accounting and Procurement Education and Research.

Mission Statement
The mission of the Department is to provide quality instruction to students to prepare and
develop them for successful careers Accounting and Procurement management so that they
maintain high academic standard and render service to society.

Objectives

The Department aspires to:

 Uphold high standards of academic performance comparable anywhere;
 Provide students with quality and innovative education;
 Promote employment opportunities for students within and outside the country;
 Interact with the greater community through service learning, and other community based
services; and
 Sustain continuous improvement and innovation in accounting profession.
 Train students to be independent minded and to apply that which they have been taught to
practical life.
 Train students to be morally, socially and academically sound.

Our Core Values

We promote values that are evident in our teaching, character and relationship with
stakeholders. These are enshrined in ‘ACCOUNTING’
A=Accountability
B=Conservation
C=Creativity
O=Objectivity
U=Unity
N=Neutrality
T=Transparency
I=Intellectualism
N=Nobility
G=Governance

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PART TWO: DEGREES AND THEIR REQUIREMENTS
Introduction
The Department of Accounting is one of the Departments in the Faculty of Management
Sciences, Federal University of Kashere. At the moment, the Department offers a 4 year degree
programme leading to the award of Bachelor of Science Degree in Accounting and Bachelor of
Science Degree in Procurement Management. The programmes of the Department are
structured in such a way that they meet the University Academic Brief and the National
University Commission (NUC) Benchmark for Academic Standards.

Admission Requirement
Admission Requirements Remarks
UTME DIRECT ENTRY
Five credit passes at SSCE Two A level credits in UTME subjects are: Use of
(or its equivalent) in Economics, Accounting, English, Mathematics and any
English, Mathematics and Procurement, Management or other two subjects from
any other three subjects ND/NCE with credit passes in Accounting, Commerce,
from Accounting, relevant subjects or HND with Economics, Any other
Economics, Commerce, at least lower credit. Relevant trade subject,
Government, Geography Government and Geography.
Office Practice, Marketing,
ICT, Civic Education and
any other Relevant trade
subject.

Course Code System

The Department and the University at large operates a 4-digit course code system. The first digit
denotes the level of study, second digit denotes the credit load of the course, while the third and
the fourth digits denote the serial numbering of courses in the Department in semester in which
the course is offered. Odd digits represent courses in the first semester while even digits are for
second semester courses.

Credit Units

Credit units are the specified number of hours of students lecturer contact per week/semester.
Credit unit represent the weighting of a course: the higher the number of units, the weightier is
the course.

Grading System

How to determine Grade Point (GP), Grade Point Average (GPA) and Cumulative Grade
Point Average (CGPA) is presented in the table below:
Credit Unit(s) Percent Score Letter Grade GP GPA CGPA
(i) (ii) (iii) (iv) (v) (vi)
Vary 70-100 A 5 Derived by dividing the 4.50-5.00
according to 60-69 B 4 sum of the product of (i) 3.50-4.49
contact per 50-59 C 3 and (iv) by total credit 2.40-3.49

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 week/semester 45-49 D 2 units 1.50-2.39
and workload 40-44 E 1 1.00-1.49
0-39 F 0 <1.00

Categorization of Courses

Courses in the Department are categorized as follows:

i. Core Courses

This category consist courses which must be offered and passed by all students in a chosen
programme in order to graduate. All General Studies (GST) courses are considered core courses.

ii. Elective Courses

Courses in this category refer to those courses that must be registered under the advice of the
Department as required course by a student in order to graduate. Elective courses may be taken
at the Department or faculty levels.

iii. Carry-over Courses

Carry over is a term used to represent registered courses a student has taken and failed. He then
carries it over and repeats it at the next appropriate semester. Carry over courses are registered
first before fresh core and elective courses.

Registration of Students

In order to be fully accepted as a student of the Department and to be eligible to attend lectures
and take examinations, a student must duly register with the Department all the prescribed
courses at the beginning of each semester as specified in the University Academic Calendar. Any
student who fails to duly register within the specified time will normally pay an appropriate late
registration fee as approved by Senate of the University. This is a concession and lasts only for
the period approved late registration. Returning students who fail to register within the approved
late registration period will not be allowed to take lectures or the semester examination may be
advice to defer the session. Fresh students who could not register within the stipulated time shall
be considered as self withdrawal and admission forfeited.

Registration Procedure

Below is the procedure for the registration of student into the Department:

Step 1: Students shall obtain their admission letters from the Admission office in the University.

Step 2: Students shall present original documents at the clearance center.

Step 3: After a student is certified by the clearance officer he shall proceed to University portal
for online registration. Online registration guideline will be obtained from various level
coordinators in the Department.

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 Registration of Carry-over Courses

Students who carryover courses must register those courses first before new higher-level courses.
The minimum number of credit units to be registered for by a student in a semester is 24units.

Registrable Credit load

Students are advised to register a minimum of 18 credit units per semester, 144 credit units for a
4year degree programmes and 108 credit units for a 3year degree programme.

Transfer Students

Students who transfer to Accounting or Procurement Management programme from another

programme or from another University may be credited with those course credit units earned
which are relevant to the curriculum of the new programme.

Duration of Programme

Students shall be required to complete their studies in not more than one and a half times the
normal duration of the programme to qualify for a Honor’s degree except in cases of ill-health or
as determined by Senate. Therefore the duration of B.Sc. Accounting and B.Sc. Procurement
shall be a minimum of 8 semesters and a maximum of 12 semesters for UTME students while a
minimum of 6 semesters and a maximum of 9 semesters for DE students.

Course Evaluation

Students will be evaluated in a combination of the following methods: unannounced quizzes,

class tests, home assignment, group work, semester examination. Techniques for evaluation
include oral examinations, seminars, projects, written essays, problem solving exercises or
objective examinations. External examination system is also used. All courses taught within the
semester shall be examined at the end of that semester. The final year research projects and
papers may be examined at the end of the session. Continuous Assessment (CA) accounts for
40% while semester examinations account for the remaining 60%.

Duration of Examinations

For the purpose of clarity, a one credit unit course shall be examined for one hour (i.e. hours to
examined a course is the same as the credit unit of that course).

Eligibility for Examinations

In order for a student to qualify for semester examination, he/she shall:

i. Register for the approved courses

ii. Satisfy the attendance requirement of 75%

iii. Pay all fees/charges approved by the Department, faculty or the University.

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iv. Comply with any other requirements prescribed by the Department, Faculty or the University.

Degree Classifications

Classes of degree are to be awarded depending on the Cumulative Grade Point Average
(CGPA) obtained. The classes of degrees that may be awarded are First Class
Honours, Second Class Honours (Upper Division), Second Class Honours (Lower
Division), Third Class Honours and pass degree. The CGPA and the classes of
Degree are shown in the table below.
CGPA Class Of Degree
4.50 – 5.00 First Class
3.50 – 4.49 Second Class (Upper Division)
2.40 – 3.49 Second Class (Lower Division)
1.50 – 2.39 Third Class
1.00 – 1.49 Pass
Less than 1.00 Fail

Conditions for Graduation

For any student to qualify for a degree in any of the programmes in the department, the student
must satisfy the following conditions:

i. Should attain up to 75% attendance for each course.

ii. Should effectively participate in the tutorial in his/her discipline.

iii. Should take the continuous assessment and practical works which must be graded and
form part of the degree assessment.

iv. Should undertake a properly supervised and graded project.

v. Should take and pass the end of course examinations.

Probation

Probation is a status granted to a student whose academic performance falls below an acceptable
standard. A student whose Cumulative Grade Point Average is below 1.50 at the end of a
particular year of study, earns a period of probation for one academic session.

Repeating Failed Course Unit(s)

Subject to the conditions for withdrawal and probation, a student may be allowed to repeat the
failed course unit(s) at the next available opportunity, provided that the total number of credit
units carried during that semester does not exceed 24, and the Grade Points earned at all attempts
shall count towards the CGPA.

Withdrawal

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 A candidate whose Cumulative Grade Point Average is below 1.50 at the end of a particular
period of probation should be required to withdraw from the University. However, in order to
minimize waste of human resources consideration is given to withdrawal from programme of
study and possible transfer to other programmes within the University.

Absence from Examination

A student who absents him/herself from examination without written permission from the Head
of Department or Dean of Faculty during or at the end of the semester will be deemed to have
failed the examination. If a student is absent from examination on permission, he/she will be
allowed to write the examination at the next available opportunity. However, the units of the
course(s) shall not be used to compute the students’ CGPA in the semester of deferment. Also
students who absent themselves for two consecutive semesters without a valid reason may be
asked to withdraw from the University, irrespective of their CGPA.
Evaluation

Techniques of Student Assessment

All courses taken shall be evaluated and a final grade given at the end of the semester.
To arrive at the final grade, the evaluation shall be a continuous process consisting of
some or all of the following:
a) Assignments and/or presentations
b) Term papers
c) End of semester examinations

A letter grade and numerical point shall be awarded to each student based on his /her total scores
on all the evaluation criteria. The final marks scored by a student and the corresponding letter
grades and the numerical points shall be clearly indicated. The following are possible final marks
and their corresponding letter grades and grade points.

% SCORES GRADE GRADE POINTS

70 – 100
60 – 69
50 – 59
45 – 49
40 – 44
0 – 39
External Examiners System

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The current practice of inviting external examiners from other universities to
moderate examination papers at the 400 level shall be continued. However, external
examiners should go beyond just moderating papers to examining the adequacy or
otherwise of the quality of teaching, coverage of course contents, and the
appropriateness and availability of reading materials. This broadening of the external
examiner’s responsibilities requires an improvement in the conditions of
remuneration of external examiners.

Probation

Probation is a status granted to a student whose academic performance falls below an

acceptable standard. A student whose Cumulative Grade Point Average is below 1.00
at the end of a particular year of study, earns a period of probation for one academic
session.

Repeating Failed Course Unit(s)

Subject to the conditions for withdrawal and probation, student may be allowed to
repeat the failed course Unit(s) at the next available opportunity, provided that the
total number of credit units carried during that semester does not exceed 24, and the
Grade Points earned at all attempts shall count towards the CGPA.

Withdrawal
A candidate whose Cumulative Grade Point Average is below 1.00 at the end of a particular
period of probation should be required to withdraw from the University. However, in order to
minimize waste of human resources, consideration should be given to withdrawal from
programme of study and possible transfer to other programme within the same University.

B.Sc. ACCOUNTING
100 LEVEL
FIRST SEMESTER

S/no Course code Course title Status Credit unit

1 ACC1301 Principles ofAccounting I Core 3
2 BUA1301 Introduction to Business I Core 3
3 ECD1201 Principles of Economics I Core 2
ACC1303 Business mathematics I Core 3
4 GST1201 Communication in English Core 2
5 GST1105 Introduction to Service Core 1
Learning
6 GST1209 Ethics and Morals1 Core 2

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 ELECTIVES
7 POL1301 Introduction to Political Elective 3
Science
8 SOC1211 Introduction to Sociology I Elective 2
Total Credit 18/19 CU
*you are to choose one of the two electives in first semester

SECOND SEMESTER
s/no Course code Course title Status Credit unit
1 ACC1302 Principles of Accounting II Core 3
2 BUS1302 Introduction to BusinessII Core 3
3 ECD1202 Principles of Economics II Core 2
4 ACC1304 Business mathematics II Core 3
5 ACC1206 Introduction to Computer & ICT Core 2
6 GST1202 Communication in English II Core 2
7 GST1204 Use of library, Study Skills & Core 2
ICT
8 GST1106 Introduction to Service Learning Core 1
9 GST1210 Ethics and MoralsII Core 2
ELECTIVES
POL1302 Introduction to African Politics Elective 3
SOC1211 Introduction to Sociology II Elective 2
TOTAL CREDIT 22/23 CU
*38/39 credit units to be registered and earned in 100 level

200 LEVEL

FIRST SEMESTER
S/no Course code Course title Status Credit unit
1 ACC2301 Financial Accounting I Core 3
2 ACC2203 Business Statistic I Core 3
3 ACC2205 Element of finance Core 2
4 ACC22011 Microeconomics Core 2
5 BUA2301 Principles of Management Core 2
6 BUA2203 Business Communication Core 2
7 GST2203 Entrepreneurship and Core 2
Innovation
ELECTIVES
8 ACC2209 Interest Free Banking Elective 2
9 ACC2207 Accounting System Elective 2
Total credit 18 CU
*you are to choose one of the two electives in first semester

SECOND SEMESTER
S/no Course code Course title Status Credit unit
1 ACC2302 Financial Accounting II Core 3

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2 ACC2204 Business Statistic II Core 3
3 ACC2208 Commercial law Core 2
4 ACC2212 Macroeconomics Core 2
5 GST2206 Science, Technology and Society Core 2
6 GST2208 Peace Studies and Conflict Core 2
Resolution
ELECTIVES
7 ACC2206 Project Finance Core 2
8 ACC2210 Practice of Banking Core 2
Total credit 18 CU
*you are to choose one of the two electives in first semester

*36 credit units to be registered and earned in 200 level

300 LEVEL

FIRST SEMESTER
S/no Course code Course title Status Credit unit
1 ACC 3301 Corporate Accounting Core 3
2 ACC 3203 Public Sector Accounting Core 2
3 ACC 3205 Quantitative techniques I Core 2
4 ACC 3307 Cost & Management Accounting Core 3
I
5 ACC 3209 Company law Core 2
6 ACC 3211 Oil and Gas Accounting Core 2
7 ACC 3213 Electronic Accounting Core 2
8 ACC 3215 Environmental Accounting Core 2
9 GST 3201 Venture Creation and Growth 2
ELECTIVES
10 ACC 3217 Nigerian Economy Electiv 2
e
11 ACC 3219 Agricultural Accounting Electiv 2
e
TOTAL 20 CU
*you are to choose one of the two electives

SECOND SEMESTER
S/no Course Course title Status Credit unit
code
1 ACC 3302 Intermediate Accounting Core 3
2 ACC 3204 Public Sector Accounting II Core 2
3 ACC 3206 Quantitative Techniques II Core 2
4 ACC 3308 Cost & Management Core 3
Accounting II
5 ACC 3310 Management Information Core 2
System

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6 ACC 3212 Research Methods in Core 2
Accounting
7 ACC 3214 Company law II Core 2
8 ACC 3216 Specialized Accounting Core 2
ELECTIVES
9 ACC 3218 Accounting Ethics Elective 2
10 ACC 3220 Accounting Theory Elective 2
TOTAL CREDIT 20 CU
*you are to choose one of the two electives

*40 credit units to be registered and earned in 300 level

400 LEVEL

FIRST SEMESTER
S/no Course code Course title Status Credit
unit
1 ACC4301 Advanced Financial Accounting I Core 3
2 ACC4303 Principles & Practice of Auditing I Core 3
3 ACC4305 Principles and Practices Taxation I Core 3
4 ACC4207 Financial Management I Core 2
5 ACC4209 Forensic Accounting Core 2
6 ACC4211 Accounting Standards and Core 2
Institutions
7 ACC4213 Seminar in Accounting Core 2
TOTAL CREDIT 17 Credit
Units
SECOND SEMESTER
S/no ACC4302 Advanced Financial Accounting II Status Credit
unit
1 ACC4304 Auditing and Investigation II Core 3
2 ACC4306 Advance Taxation Core 3
3 ACC4208 Financial Management II Core 3
4 ACC4210 Corporate Government and Core 2
Accountability
5 ACC4212 International Accounting Core 2
6 ACC4600 Research Project Core 2
7 ACC4302 Advanced Financial Accounting II Core 6
TOTAL CREDIT 21 Credit
Units
38 Credit units to be registered and earned in 400 level

Graduation Requirement: Student must register and earn 154 credit units
: 143 Core Credit Units

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 : 11 Electives Credit Units

Courses Description
100 Level

ACC 1301: Principles of Accounting I

Historical development, principles, nature, and scope of accounting; the role of

accountants; the accounting system and procedure in organizations; principles of
double entry book-keeping; books of original entry and source documents; the trial
balance, accruals, prepayments and adjustments; classification of capital and revenue
items; petty cash and the imprest system; bank reconciliation; control accounts;
trading and profit and loss accounts and balance sheets of a sole trader;

ACC 1302: Principles of Accounting II

Manufacturing accounts, partnership accounts: formation, operation, and preparation

of final accounts; prepare accounts from incomplete records; Receipts and payments
Accounts; Income and Expenditure Accounts; introduction to company accounts.

ACC 1303: Business Mathematics I

Expansion of Algebraic Functions; - Simple Sequences and Series, Concepts of Sets

and Set theory, Interest and Annuities, Indices and Logarithmic Functions;
Exponential functions, Simultaneous Equation etc.

ACC 1304: Business Mathematics II

Matrix and Determinants, Introduction to probability, Permutation and Combination,

Differentiation: Rules of Differentiation: Power Rule, Product Rule, Quotient Rule, Rule of Sum
and differences, Application of differential calculus to cost, profit and revenue, Integration,
Rules of Integration: Integration by substitution and By-Parts, Application of Integral calculus to
cost, profit and revenue analysis

ACC 1206: Introduction to Computer and Information & Communication

Technology

History and Development of Computer Technology; The way and How of

Computers; Computer Types: Analog, Digital and Hybrid. Central Preparation
Equipment: Keypunch, Sorter etc. Data Transmission, Nature, Speed and Error
Detection, Data Capture and Validation including Error, Detection Systems Analysis
and Design. The Programming Process, problem definition, flow charting and
decision table. Development of modern ICT, Hardware technology Software
technology, Input devices, Storage devices, Output devices, Communication and
internet services, Word processing skills (typing, etc).

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ECD 1201: Principles of Economics I

Introductory to Economic science, Definition of Economics, Micro and Macro, scope of

economics, Method of analysis in economics, Economic system, Basic economic problem of an
economy, Production possibility curve, Concept of Demand and Supply, Methods and variables
in economics.

ECD 1202: Principles of Economics II

Nature and scope of Macro Economics, Subject matter of Macro economics, Macro Objectives
and variables, Macroeconomic policy, Circular flow of income, Component of GDP, Aggregate
Demand and Aggregate Supply, Determination of National Income.

BUA 1301: Introduction to Business I

The Scope of business; the Character of business from social, legal and economic
perspectives. Forms of ownership, organisation and Management. Personal
Marketing, Production, Finance and Accounting Functions, Government and
Business. Human resource management functions

BUA 1302: Introduction to Business II

The Social responsibility of business. International business. Problems of Nigerian business

enterprises. buying an existing business, starting a new business – creating new ideas, validating
the idea and transforming them into prototypes, creating an organisation to harness the benefit of
the idea

BUA 1205: Money and Banking

Definition of money, types of money. The Business of Banking, The Development of

Money, Historical Development of Banking, The Central Bank of Nigeria, The
Nigeria Banking structure, Savings and Investment, The Nigerian Money Market,
Bank’s Balance Sheet, Organisational Structure of Clearing Bank, Bills of Exchange
Cheques, Methods of Payment through the Banking System, Bank Customers, Bank
Accounts Services for the Exporters and Importers, Bank, lending, Interpreting the
Accounts of Customers and The Banker’s Institute. Capital markets.

SOC 1201: Introduction to Sociology I

Introductory analysis and description of social structure and dynamics human society. Field of
Sociology: Sociology and other Social Sciences. Basic concepts and principles of Sociology. The
focus is on elements of sociology such as social structure, social institutions, deviance, power
and authority, distribution of resources, population and change, etc.

SOC 1202: Introduction to Sociology II

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Introduction to, and survey of; human origins and cultural achievements. Social Anthropology;
historical, theoretical and methodological perspectives; social interactions; social stratifications/
social mobility.

POL 1301: Introduction to Political Science I

This course introduces students to the nature and substance of politics. It emphasizes
the issues of discourse and practice. It also introduces students to the language and
basic concepts of politics such as nation, state, power, authority, legitimacy,
citizenship, sovereignty, etc. Furthermore, it relates Political Science as a discipline to
Economics, Sociology, History, Law and Jurisprudence; as well as examines methods
employed in political analysis.

POL 1302: Introduction to African Politics

This course examines the nature of African society before colonialism; establishment
of colonial rule in Africa; different systems of political colonial administration and
economic policies; and the problem of neo-colonialism and dependency.

GST 1201: Communication in English I

The course aims at making students develop the skills of effective communication and
writing in English. This includes language skills such as writing essay answers,
comprehension, sentence constructions, outlines and paragraphs. Students should also
acquire competence in the collection and organization of materials, ensuring logical
presentation and punctuation.

GST 1202: Communication in English II

Logical presentation of papers, Phonetics, Instruction on lexis, Art of public speaking and oral
communication, Figures of speech, Précis, Report writing.

GST 1204: Use of Library, Study Skills & ICT

Brief history of libraries, Library and education, University libraries and other types
of libraries, Study skills (reference services). Types of library materials, using library
resources including e-learning, e-materials; etc, Understanding library catalogues
(card, OPAC, etc) and classification, Copyright and its implications, Database
resources, Bibliographic citations and referencing.

GST 1105: Introduction to Service Learning I

Definition of Service Learning, Reflection in Service Learning, Service Learning

Components, Benefits of Service Learning, Community needs and partnership,
Models of Service Learning, Service Learning guides, Service Learning and

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Volunteerism, Civic Engagement, Youth voice and leadership, Sources/Uses of funds
for Service Learning, Service Learning and attitude change, Service Learning
Problems, on-site Practical Service Learning Projects, and Reports etc.

GST 1106: Introduction to Service Learning II

Students are expected to identify and execute a project in the community and write a
report on their experiences.

GST 1209: Ethics and Morals I

General Ethics - Concept of ethics, Nature of Ethics, Ethical theory, Moral problems, ethics and
society. African Ethics - fundamentals of African ethics, service of African ethics, role of
community in African ethics, role of religion in African ethics

GST 1210: Ethics and Morals II

Christian Ethics:- Introduction to Christian Ethics, Christian personal ethics, The basic
Christian Ethics, Theories about Moral standard, the Old and New testament, The ten
commandments and the mosaic laws, The distinctive characteristics of Christian ethics, the
beatitude, the principles of marriage, divorce and foundation of marriage, marriage and the
family. The principles of resistance and non-resistance, Christianity, personal responsibility to
one’s self, Christian responsibility to others, the Christian attitude towards dating and steady.

200 LEVEL
FIRST SEMESTER
ACC 2301: FINANCIAL ACCOUNTING I (3 CREDIT UNITS)
Topics to be treated are:
Revision of final accounts; joint venture accounts; accounts of non-profit making
organizations; departmental and branch accounts (home and foreign branches);
manufacturing accounts; single entryand the preparation of final accounts,
consignment accounts; insurance and contract accounts.
ACC 2211: INTEREST FREE BANKING

Introduction to Islamic Economics and Finance, Basic principles of Islamic Finance ,

Sharia Boards and Corporate Governance, Sharia standards of the Accounting and
Auditing organization for Islamic Financial Institutions (AAOIFI), Major Fianace and
Instruments, Application and Legal/Regulatory Framework, Takaful and Re-Takaful,
Islamic capital markets, Corporate Social Responsibility and Financing and Current
Issues and Challenges of Islamic Finance in Nigeria

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ACC 213: PROJECT FINANCE

Project Finance Overview and Fundamentals, Project Finance, Structure and

Participants, Project Finance Risks and Mitigation Measures, Sources and Cost of
Capital, Debt Structure and, Documentation (Term, Pricing and Covenants),
Integrative Project Financing Case Study, Project investment criteria.

ACC 2203: BUSINESS STATISTICS I (3 CREDIT UNITS)

The under listed topics will be taught..
Discrete and continuous variable; functional relationships; sources of data; methods
of collecting primary data; presentation of statistical data; measures of central
tendency; measures of dispersion; moments; skewness; and kurtosis.

ACC 2207 ELEMENT OF FINANCE

The objective of this course is to introduce students to the discipline of finance.
Students are expected to appreciate the role of finance in business decision-making,
various sources of finance, investments appraisal techniques and working capital
managements

COURSE CONTENTS
Introduction: Nature and definition of finance, scope of finance, role of finance in
business; function of financial manager; steps involve in financial decision making.
Objectives of A Business: Financial objectives; Non- financial objectives; Social and
ethical obligation; Objectives of Not-for profit organization.
Sources of Business Finance: Short-term sources: their advantages and dis
advantages; Medium-term sources of finance: their advantages and disadvantages;
Long-term sources of finance: their advantages and disadvantages.
Mathematics of Finance: Time value of money; simple interest; compound interest;
future value oflump sum; present valueof lump sum; Annuity; sinking fund.
Investments Appraisal Techniques: Discounted cash flow (DCF) techniques and
Non-discounted cash flow techniques.
Working Capital Management: Meaning of working capital; financing working
capital; need for working capital;working capital requirements, financing current
assets; inventory control.

ACC 2211: MICROECONOMICS

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Micro-economic theory, problem of scarce resources and allocation of resources in product and
factor markets with application to Nigerian and other economies equilibrium concept, possibility
of disequilibrium, partial equilibrium and general equilibrium analyses. Supply and demand
theory, Cobweb theory, Introductory dynamics. Consumer behaviour. General equilibrium of
exchange. Production theory. Cost curves. Pricing and output under perfect competition,
imperfect competition, monopoly and monopolistic competition. Pricing of production factors,
The theory of comparative costs.

BUA 2301: PRINCIPLES OF MANAGEMENT

Basic Concepts in Management, Evolution of Management, Functions of the

Management: Planning, Organizing, Directing (Leadership), Control, Motivation,
Decision making, Management Environment, Conflict Management, Management
problems in Nigeria etc.

BUA 2203: BUSINESS COMMUNICATION

Communication defined, communication process, functions of communication,

Organizational communication, Communication theories and models, barriers to
effective communication, process of meeting, seminars, debates, etc. Report writing,
letter writing etc.

200 LEVEL
SECOND SEMESTER
ACC 2302: FINANCIAL ACCOUNTING II (3 CREDIT UNITS)
Partnership accounts – admission, retirement, and dissolution; the treatment of
goodwill on admission and retirement; conversion of partnership to limited liability
companies; and amalgamation of partnerships; company accounts; royalty accounts.
ACC 2204: BUSINESS STATISTICS II (2 CREDIT SUNITS)
Elementary probability distribution, normal binomial; passion and hyper geometic;
elementary sampling theory; estimation theory; students’ distribution; statistical
decision theory; test of hypothesis for small and large samples, chi-square distribution
and test of goodness of fit; linear regression; correlation theory; index numbers, time
series and analysis of time series.
ACC 2208 COMMERCIAL LAW (3 CREDIT UNITS)
The Nigeria Legal System: Sources of Nigeria Law; Hierarchy of Nigeria Court,
Commercial Arbitration. Law of Contracts;
Commercial Relation between persons: unfair competition. Passing offand“Trade
libel” Law ofAgency, Law ofSales ofGoods.

19
ACC 2212: MACROECONOMIC (3 CREDIT UNITS)
Analytical tools and models of Microeconomic theory, methodology ofeconomic
science; Theory of consumer Behaviourand demand. Theory of production and cost
theory of firm under perfect, imperfect, monopolistic, and oligopolistic competition,
Theory of employment and distribution in perfectly imperfectlycompetitive markets;
linear programming and the theory of the firm; General equilibrium Analysis and
introduction to Welfare Economics, Determination of level of economic activity, The
basicmodel of National Income Economics Determination; Theory of consumptions
and Investment, The Keynesian, classical and Neo- classical theory of money.

ACC 2214: ACCOUNTING SYSTEM (2 CREDIT UNITS)

Basic concepts of accounting system. The accounting system of a non-professional
firm, Accounting System of a professional firm, manual Accounting System in an
organization;Electronic Data Processing System in an organization, and Introduction
to fund Accounting System.

GST 2203: ENTREPRENEURSHIP & INNOVATION

Meaning and Scope of Entrepreneurship; Development of Entrepreneurship; Nigerian

Entrepreneurship Environment; Creativity & Intellectual right; Technological
Entrepreneurship; Management of Innovation; Family Business and succession plan;
Women Entrepreneurship; Social Entrepreneurship; Business Opportunity
Evaluations.

GST 2206 SCIENCE TECHNOLOGY & SOCIETY

Man – his origin and nature, Man and his cosmic environment, Scientific
methodology, Science and technology in the society and service of man, Renewable
and non-renewable resources – man and his energy resources, Environmental effects
of chemical plastics, Textiles, Wastes and other material, Chemical and radiochemical
hazards. Introduction to the various areas of science and technology. Elements of
environmental studies.

GST 2208: PEACE STUDIES AND CONFLICT RESOLUTION

Basic Concepts in peace studies and conflict resolution, Peace as vehicle of unity and
development, Conflict issues, Types of conflict, e.g.
Ethnic/religious/political/economic conflicts, Root causes of conflicts and violence in
Africa, Indigene/settler phenomenon, Peace – building, Management of conflict and
security. Elements of peace studies and conflict resolution, Developing a culture of
peace, Peace mediation and peace-keeping, Alternative Dispute Resolution (ADR).

20
Dialogue/Arbitration in conflict resolution, Role of international organizations in
conflict resolution, e.g. ECOWAS, African Union, United Nations, etc.

300 LEVEL
FIRST SEMESTER
ACC 3301: CORPORATE ACCOUNTING (3 CREDIT UNITS)
History evolution of companies and evolution of company accounting, the
characteristic of companies, sources of company finances, Stock exchange operation
and capital structures, accounting for the issue of shares and debentures, accounting
for the redemption of shares and debentures
ACC 3307:COSTAND MANAGEMENTACCOUNTING 1
The objective of this course is to train student towards mastery of the tools of cost
accounting and theirapplications in decision-making. Students are also expected to
learn different method and techniquesin collecting, measuring and reporting cost
information relevant to business and other activities.
COURSE CONTENTS
INTRODUCTION TO COST ACCOUNTING: Definition and purpose of cost
accounting; Classification of cost by nature, functions, elements, responsibilities and
behaviour.
MATERIAL COSTING:Stock recording and management; Procurement and
pricing; Methods of Inventory valuation; Just-In- Time purchasing and production;
ABC Analysis Technique; Inventory Control.
LABOUR COSTING: Basic methods of remuneration; General features of
incentives schemes; Labour costing and labour cost control; Job evaluation, merit
rating, labour turnover and their impact on labour cost.
OVERHEAD COST ACCOUNTING AND CONTROL: Overhead classification
and analysis; Overhead allocation, apportionment and absorption; Cost centres & cost
unit.
INTEGRATED AND INTERLOCKING ACCOUNTS: Book-keeping entries for
costing systems, integrated and interlocking systems; Reconciliation offinancial and
cost accounting profits.
COSTING METHODS: Operation costing; Specific order costing: Job, batch,
uniform & contract costing; Process costing; Joint & by product costing; Service
costing.
ACC 3205: QUANTITATIVE TECHNIQUE (3 CREDIT UNITS)
Collection and handling statistical data, measure of central tendency, measure of
dispersion. Time series, Index numbers, introduction to operational research, use of

21
Monte Carlos method,inventory and production control.

ACC 3211: OIL AND GAS ACCOUNTING I (2 CREDIT UNITS)

Introducing the Nigeria Petroleum Industry, The different between the Downstream
and Upstream sector of the industry, an overview of downstream operation in Nigeria,
Accounting, principle practices and procedure relating to various phases of oil and
gas operations,
Accounting for crude oil Refining petro-Chemical operation Liquefied natural gas,
The accounting Role in Managing the Downstream sector, petroleum products pricing
and Marketing Estimating reverse and values, the concept of fair value in oil and Gas
accounting, Accounting Standards and Auditing in the Petroleum industry.
ACC 3213: ELECTRONIC ACCOUNTING
The objective of this course is to introduce students to the Accounting Software
COURSE CONTENTS
Microsoft Excel, Microsoft Access, Pastel Evolution, Pastel Partner, Quick View etc.
ACC 3209: Company Law (2 CREDIT UNITS)
Nature and types of companies, formation of companies, association (MOA and
AOA), prospectus, share capital and debentures, Ultra vires, Members meeting and
resolution, secretary and secretarial practice, auditor, statutory books, Holdings and
subsidiary companies, winding up, mergers and take over’s Partnership and Law.

ACC 3215: ENVIRONMENTAL ACCOUNTING(2 CREDIT UNITS)

Nature and purpose of Environmental Accounting, Functions and roles of

Environmental Accounting; Basic Dimensions of Environmental Accounting;
Environmental Cost: Nature of Environmental Accounting Data; Difference Between
Private Costs and Societal Costs, application of Environmental Accounting to Cost
Allocation, Capital Budgeting, Reporting corporate social performance; Disclosure of
Environmental Accounting Information.
ACC 3217 NIGERIAN ECONOMYELECTIVE 2
Overview of the composition of Nigerian resources. The National output, its
composition and distribution. Population. Manpower and entrepreneurship. Role of
Agriculture in Nigerian Economy. Extractive industry. manufacturing industrial
sector.

ACC 3219 AGRICULTURAL ACCOUNTING ELECTIVE 2

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Introduction, Agricultural Accounting, Animal and Cash basis Accounting of farm,
preparation of Accounts for Agricultural businesses, Accounting Receivables
accounts, investment of accounting for Agriculture.
Inventory Accounting for agricultural Stock, fixed assets and depreciation of
Biological assets, , Non-current farm assets, payable accounting for Agricultural
business, Taxation for Agricultural turnover, farm financial Analysis

GST 3201 VENTURECREATION & GROWTH(2 CREDIT UNITS)

Concept of New Business and value creation; theories of growth: An overview;

Sources of funds (Internal vs External, Formal vs Informal, Efficiency in the use of
recourses); Marketing; Ethics & Social Responsibility; New Opportunities for
Expansion (E-Business, E-Commerce, E-Trade); Managing transitions: From start up
to growth; Entrepreneurial Performance; Emerging issues in Entrepreneurship etc.

ACC 3203: PUBLIC SECTOR ACCOUNTING 1

Objective and impact of government activity in the market system, unique public
private sector, economic relationship, Fiscal functions and institution of inter
Government financial relationship. the budgeting and budgetary control process in
Government National income, issues. Cost benefits analysis for embarking on
government projects, sources of government revenue and public debts management,
their impact on the economy, tax structure and development of public debts
management. The theory of economic stabilization fiscal and monetary policies of
government and their impacts.

300 LEVEL
SECOND SEMESTER
ACC 3302: INTERMEDIATE ACCOUNTING (3 credits units)
Preparation and interpretation of financial statement and reports, share valuation
concept and their economic significance. Treatment of income tax in published
accounts, Published accounts, consolidated account, Reconstructions and
Amalgamation, Ratio analysis,Account of banks and insurance companies.

ACC 3308:COST AND MANAGEMENT ACCOUNTING II

The objective of this course is to examine student's ability to analyse and predict cost
behaviour pattern and their impact on profit andloss. Students will also be examine on
their ability to evaluate alternative course of action
COURSE CONTENTS
COST BEHAVIOURAL PATTERNS AND COST ESTIMATION

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BUDGETING & BUDGETARY CONTROL: Forecastingproblems & techniques;
Budgeting process & organization; Preparation of functional budget: Fixed & flexible
budget, cash &master budget; Behavioural aspects of budgetary control; Preparation
and reconciliation of budgeted and actual results.
STANDARD COSTING & VARIANCE ANALYSIS: Types &basis of setting
standard; Methods of determining standard cost &uses of standard cost; Types of
variances & their analysis
MARGINAL AND ABSORPTION COSTING: Preparation ofincome statements
using both marginal & absorption costing; Uses at marginal costing in decision-
making.
COST- VOLUME PROFIT ANALYSIS: Limitations of breakeven analysis; Types
of breakeven charts; Methods of calculating break-even point & other level of
activities; Margin of safety
COST CONTROL: Cost control and reduction techniques such as: Value analysis,
Work study, Method study, Quality control techniques, Merit rating, Job evaluation,
Work measurement and cost audit.
ACC 32206: QUANTITATIVE TECIINIQUES II (3 credit units)
Decision theory linear programming, economic order quantity model, network
analysis, transportation model, and queuing model.

ACC 3310: MANAGEMENT INFORMATION SYSTEM (2 Credit Units)

Overview of MIS, Information theory and concept, system theory and concept,
system life circle, the role of information system in business and management.
Management challenges and role of MIS, Design and management of MIS.

ACC 3212: RESEARCH METHODS (3 credit units)

Skill ofscientific investigation information gathering analysis and interpretations in
dealing with Business and organizational behaviour problems in Nigeria; the art of
problems in Nigeria; The art of problem identification analysis, data gathering
analysis and report writing; The problems and prospects of business research in a
seller‘s market like Nigeria.
ACC 3204:PUBLIC SECTORACCOUNTING 2(2 Credit units)
Introduction to public sector Accounting; distinction between public and private
sectors, basic accounting for not for profit (NFP) classification of NFP, basic
characteristics of Governmental accounting structure of government accounting in
Nigeria, the treasury, audit department consolidated revenue fund Accounting System
and standardized uniforms for Transactions. Decision Making and Planning Control
Public Fund application of costing methods, budgeting process, the use of Audit

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department, Accounting, for Local Government, Education and HealthInstitutions

ACC 3214: COMPANY LAW II (Credit Units)

Banking, negotiable instruments, exchange control and insurance, trusteeship,
executorships and bankruptcy.
ACC 3218: ACCOUNTING ETHICS (1 Credit units)
Historical perspective of Ethics, Theoretical overview of ethics, Professional ethics,
Ethics model Accounting and ethics.

ACC 3220: ACCOUNTING THEORY

Overview of Accounting Theory, Accounting Theory construction, Applying Theory
to Accounting Regulation, Theory and Accounting Practice, Measurement Theory,
Accounting Measurement Systems, Positive Theory of Accounting Policy and
Disclosure, Capital market Research, Behavioral Research in Accounting, Emerging
issues in Accounting and Auditing, Standard Setting and Economic Issues, Value
Relevance of Accounting Information and Earnings Management.
400 LEVEL
FIRST SEMESTER:
ACC 4301: ADVANCED FINANCIAL ACCOUNTING I (3 Credit Units)
Overview of company Accounts, Group account preparation of consolidated account
elimination ofintra group balances and cost of control accounting problems of group
companies including multinationals takeover, merger, reconstruction reorganizations.
Associates company Accounting for acquisitions and mergers, Accounting for foreign
operations foreign branches/ affiliates, method of conversion. Valuation of share a
business going concern and break up basis bankruptcy and insolvency requirements
of the statute and accounting for bankruptcy and insolvency.

ACC 4303: PRINCIPLES and practice OF AUDITING (3 Credit units)

The nature and purpose of an audit, the internal audit, external audit, it porting
responsibilities appointment; dismissal, resignation. The concepts of True and Fair
“Independence of Author“ Relationship of auditors to directors, shareholders and
other financial statement users, audit planning initial review of accounting system
evaluation of internal control system and procedures, development of an audits
programmed, audits procedures vouching of accounts, verification of assets, sampling
techniques, flow charting, stock taking procedure, letter representation.

25
ACC 4305: PRINCIPLES AND PRACTICE OF TAXATION (3 Credit units)
Nigeria System of income Tax Administration, structure and procedures, returns
Assessment, appeal, postponement, collection with reference to all necessary
legislations, Distinction between the taxation of income and the taxation of capital
personal income tax: The law and practice of income tax relating to individuals,
exemptions, settlement trusts and estates.

ACC 4207: FINANCIAL MANAGEMENT I (2 Credit units)

The nature, scope and purpose of financial management; sources and cost of short,
medium and long term finance; source and problems of New financing, capital
budgeting, management of working capital Analysis and interpretation of basic
financial statement; business mergers and take over determinants and implications
ofdividend policy valuation of share, dividend thrones assets and enterprises.

ACC 4209: FORENSIC ACCOUNTING

Concept of forensic accounting & the legal environment; auditing in money

laundering cases (forensic auditing principles); information technology crimes;
litigation support and investigation; nature of occupational fraud & preventive
measures; proper manner of fraud investigation to meet the requirements of
civil/criminal court procedure.

ACC 4211: ACCOUNTING STANDARD AND INSTITUTIONS

Definition for Accounting Standard, Overview of Accounting Standard, Historical
Background of Accounting Standard, Accounting Standard Setters: global and Local
perspectives, Accounting Institutions Responsible for Setting Standards, Statement of
Accounting Standards (SAS), International Financial Reporting Standard (IFRS),
International Public Sector Accounting Standard (IPSAS), Adoption of IFRS and
IPSAS in Nigeria.

ACC 4213: SEMINAR IN ACCOUNTING

To expose the students to research and presentation of Seminar/workshop papers in

Accounting, Business, Banking & Finance, Entrepreneurship etc.

SECOND SEMESTER
ACC 4302: ADVANCE FINANCIAL ACCOUNTING II (3 Credit units)
Accounting for specialized transaction: Joint Ventures, Hirepurchase, goods on sales
or return, Royalties, Containers, Consignments, Investment and Securities, Bill of
exchange and pension fund. Accounting for Bank Insurance Industries, with special

26
reference to relevant legislation interpretation of financial statement. Ratio Analysis
for working capital and statement of financial statement of the sources and application
of funds and cash flow and objectives of disclosure.
ACC 4304: AUDITING AND INVESTIGATION
The Audit report-statutory requirement for audit report (companyI968) Types of
Audit report professional requirement, Duties and power under statue and case law,
independence and ethical consideration. Advanced auditing procedure internal control
procedure, organization authorization procedures, physical controls and suitability of
personnel, revenue purchases inventory and cash circles cut off procedures, sampling
and statistical techniques system design and audit of accounts of solicitors and
charitable and other profit oriented undertaking auditing of computer based
accounting systems. Statistical sampling in performing the audit investigating in or
acquisition of a business, prospectus investigation and report
ACC 4306: Advance TAXATION (3 Credit units)
A partnership assessment, treatment of looses computation of assessable income.
Commencement and cessation of trace or business company tax. The principles and
scope of company tax. The small company provisions including definitions,
computation and exemption. Business taxation computation of tax, loss relief and
capital allowances (including change of date of fiscal year, loss of office) with
particular reference to companies and pioneers companies capital transfer, tax transfer
and transfer of death and computation of transfer
ACC 4208: FINANACIAL MANAGEMENT II (2 Credit Units)
Risks finance and method of avoiding them, Banking systems and industrial finance,
Mortgage finance, Capital structure of Nigeria firms. International finance leasing
Joint Venture Finance.

ACC 4210 CORPORATE GOVERNANCE AND ACCOUNTABILITY (2 credit

units)
The objective of this course is to familiarize students with the rudiments in
organisational management and the role of accountants in governance framework.
Students are expected to analyze the causes of corporate failures and the role of
corporate governance in overcoming such failures:

COURSE CONTENT
INTRODUCTION: The nature, significance and scope of enterprise governance and
threats to effective governance; The Essence of Good Corporate Governance;
Principles of Corporate Governance; Regulatory framework for corporate and

27
enterprise governance; The role ofaccountants and auditors in governance framework;
The Role of Institutional Investors in Corporate Governance; the role of board and
management in corporate governance; Ethical issues in corporate governance

THEORETICAL FRAMEWORK FOR CORPORATE GOVERNANCE:

Agency theory; Agency Relationship; Shareholders vs Managers; Creditors versus
Shareholders; areas of potential conflict of interests in agency relationships; Goal
congruence and actions necessary to achieve goal congruence.

CODE OF CORPORATE GOVERNANCE: Board size; Board composition; Audit

committee; Independent Directors and their role
CORPORATE GOVERNANCE PRACTICES: Corporate Governance in UK, US,
and other Western World; Corporate Governance in African and Middle East
Emerging Markets;
Corporate Governance in Nigeria
CORPORATE GOVERNANCE FROM PERSPECTIVES OF DIFFERENT
INDUSTRIES: Banking, Manufacturing, Oil & Gas, Insurance, Airline,
Telecommunication etc.
GOVERNANCE ISSUES: Good practice and issues; Global developments in
enterprise and corporate governance; Benchmarking governance cases in practice;
Disclosure to Stock Exchange; Protection of Shareholders. Rights; Remuneration:
Fairly and Responsibly; Legitimate Interest of Shareholders/Shareholders; Corporate
and other social responsibilities.
CASE STUDIES: Analysis of cases of corporate failures and their causes all over the
world as a result of poor corporate governance. Emphasis should be given to Nigerian
situation.
ACC 4212: INTERNATIONAL ACCOUNTING
Definition of International Accounting, users of international accounting information and their
information needs. Factors influencing the development of international financial reporting (such
as accounting and world politics, economic globalization, international trade and foreign direct
investment, stock exchange market, share ownership, international monetary system. Causes of
international differences in accounting practices (culture, legal system, providers of finance,
taxation, accident of history, level of inflation etc). International classification of financial
reporting, harmonization of accounting standards, reasons, obstacles and measurement, the role
of IASB, the role of international bodies and other regional bodies. Convergence of accounting
standards. Political lobbying on accounting standards, accounting for Multinational Enterprises
(MNEs), impact of inflation in the financial statements of MNEs, foreign currency transaction &
translation, international financial statement analysis, international auditing, international
managerial accounting and international taxation.

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B. SC. PROCUREMENT MANAGEMENT

COURSES CONTENT
100 LEVEL
First Semester
Course Course Title Credit Status
Code Unit
PRM 1301 Principles of Procurement 3 Core
ACC 1301 Principles of Accounting 3 Core
ECN 1301 Introduction to Micro Economics 3 Core
MKT 1301 Principles of Marketing 3 Core
CSC 1201 Introduction to Computer 2 Core
GST 1201 Communication in English I 2 Core
GST 1209 Ethics and Moral I 2 Core
GST 1105 Introduction to Service Learning I 2
Total 20

Second Semester
Course Course Title Credit Status
Code Unit
PRM 1302 Purchasing Management 3 Core
ECN 1302 Introduction to Macro Economics 3 Core
BUS 1302 Principles of Management 3 Core
*PRM 1304 Retail Procurement 3 Core
PUB 1202 Fundamentals of Public Administration 2 Core
GST 1202 Communication in English I 2 Core
GST 1204 Use of Library, Study Skills and Information 2
Communication Technology
GST 1106 Introduction to Service Learning II 2 Core
Total 20

200 LEVEL
First Semester
Course Course Title Credit Status
Code Unit
*PRM 2301 Warehouse Management and Insurance 3 Core
*PRM 2303 Manufacturing Procurement 3 Core
PRM 2205 Project and Quality Management 2 Core
ACC 2301 Introduction to Management and Cost Accounting 3 Core
CSC 2301 Application of Computer 3 Core
GST 2201 Entrepreneurship and Innovation 2
Total 18

Second Semester

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 Course Course Title Credit Status
Code Unit
PRM 2302 Global Procurement and Sourcing Strategies 3 Core
PRM 2304 Operations Management 3 Core
PRM 2306 Fundamentals of Disaster Management 3 Core
*BUS 2202 International Business 2 Core
GST 2202 Peace Studies and Conflict Resolution 2 Core
GST 2206 Science, Technology and Society 2 Core
Students to choose one elective
PRM 2308 Humanitarian Procurement 3 Elective
PRM 2310 Sales Management 3 Elective
Total 18

300 LEVEL
First Semester
Course Course Title Credit Status
Code Unit
PRM 3301 Procurement and Contract Management 3 Core
PRM 3203 Business and Contract Law 2 Core
PRM 3305 Manufacturing and Operations Management 3 Core
PRM 3307 Basics of Government Procurement 3 Core
BUS 3303 Quantitative Techniques 3 Core
ENT 3201 Entrepreneurship and Innovation 2 Core
Total 16

Second Semester
Course Course Title Credit Status
Code Unit
PRM 3302 Nigerian Procurement Laws 3 Core
PRM 3304 Inventory Control and Stores Management 3 Core
PRM 3306 Research Method in Procurement 3 Core
PRM 3308 Contract Management and Negotiations 3 Core
PRM 3210 Electronic Procurement 2 Core
ENT 3202 Venture and Growth 2 Core
Total 16

400 LEVEL
First Semester
Course Course Title Credit Status
Code Unit
PRM 4601 SIWES 6 Core
Total 6
Second Semester
Course Course Title Credit Status

30
 Code Unit
PRM 4302 Warehouse Management and Stock Auditing 3 Core
PRM 4304 Contemporary Issues in Procurement Management 3 Core
PRM 4306 Introduction to Lean and Six Sigma 3 Core
PRM 4308 Procurement Audit and Investigation 3 Core
BUS 4304 Strategic Financial Management 3 Core
PRM 4600 Research Project Writing 6 Core
Total 21

COURSES DESCRIPTION
PRM 1301: Principles of Procurement
The aim of this course is to teach students Procurement and the basic requirements for sourcing
goods and services. It covers Concepts of Procurement, purchase, sale and transfer of goods or
services, Introduction to International Trading, Procurement Strategies in public and private
sectors with their similarities and differences. This course will teach students the high-level steps
(procurement to-pay cycle) that creates the foundation for the course. Students will also learn the
roles and responsibilities of stakeholders involved in procurement, the importance of contract
management and risk management for procurement. Students will also learn how to apply
procurement theories in workplace and create value addition to the organization. The course will
explain to students how to locate and select a supplier, negotiate price and other pertinent terms,
and follow up to ensure delivery. The course exposes students to understand management of
procurement in both private and public sectors and grants students benefits such as trading skills,
negotiation abilities and knowledge of business practices.

ACC 1301: Principles of Accounting

This course is designed to equip students with the fundamental concepts, standards and
principles of financial accounting; to provide an informed understanding of the collection,
processing and recording of relevant financial accounting data of an entity, the preparation of the
Statement of Profit or Loss and Other Comprehensive income, Statement of Changes in Equity
and Statement of Financial Position; as well as the accounting treatment and disclosure of non-
current assets and current assets; non-current liabilities and current liabilities; including the
preparation of the financial statements of sole enterprises, non-profit organisation and the
recording of transactions from incomplete records.

ECN 1301: Introduction to Micro Economics

The purpose of this course is to introduce students to the study of economics as a means of
analysing individual and collective behaviour. Economic concepts and models will be evaluated
as explanations of behaviour and outcomes, ranging from price determination in a simple market
to the determination of national income. In turn, the conclusions from this analysis will point to
policy proposals (and their evaluation). The first aspect of the course will be devoted to the study
of microeconomics - how and why individual economic agents behave.

MKT 1301: Principles of Marketing

31
This course aims to provide students with an understanding of the key concepts and terminology
used in marketing. It provides the knowledge and understanding of the role and functions of
marketing within organisations, and explores the factors that influence consumer behaviour. It
identifies key components of the marketing environment and enables an appreciation of how to
collect and utilise relevant information about the marketing environment. It outlines the concepts
and elements which make up the marketing mix and how these are applied in context. Marketing
definition, concept, Evolution, Role and Importance, The Marketing System. Marketing mix:
The Product Concept, Development and Life Cycle; product, price, promotion and place. Market
segmentation, Marketing Strategies, Marketing of Professional Services. Appraising the
Marketing effort.

CSC 1201: Introduction to Computer Science

The aim of this course is to introduce the students to the use and application of computer,
especially the familiarity of computer terms. Topics to be covered will include: History and
Development of computer technology; the why and how of the computers; types of computer;
analog, digital and hybrid; central preparation equipment; key punch, sorter etc; data
transmission; nature, speed and error detection; system analysis and design; the programming
process; problems definition; flow charting and decision table.

GST1209: Ethics and Morals I

General Ethics - Concept of ethics, Nature of Ethics, Ethical theory, Moral problems, ethics and
society. African Ethics - fundamentals of African ethics, service of African ethics, role of
community in African ethics, role of religion in African ethics.

GST 1201: Communication in English I

This course is especially aimed at helping the students in their communication capacity. The
course will further their understanding of other subjects. Topics covered include; effective
communication and writing in English; study skills and language skills; writing of essay
answers; instruction on lexis; sentence structure; outlines and paragraphs; collection and
organization of materials and logical presentation of papers; use of library; phonetics; art of
public speaking and oral communication.

GST1105: Introduction to Service Learning I

Definition of Service Learning, Reflection in Service Learning, Service Learning Components,
Benefits of Service Learning, Community needs and partnership, Models of Service Learning,
Service Learning guides, Service Learning and Volunteerism, Civic Engagement, Youth voice
and leadership, Sources/Uses of funds for Service Learning, Service Learning and attitude
change, Service Learning Problems, on-site Practical Service Learning Projects, and Reports etc.

PRM: 1302 Purchasing Management

The objective of this course is to provide students the opportunity to deepen their awareness and
understanding of conceptual frameworks and best managerial practices regarding purchasing
using a mix of ‘state of the art’ theories and practical examples. This course teaches students
how to set up and strategically manage the purchasing function of a firm. In this course, the
evolving role of purchasing in large and international firms is examined in detail with a sound

32
conceptual understanding of the challenges faced by purchasing managers in large and
international firms. Specifically, this course will focus on the strategic and tactical aspects of
purchasing management, such as commodity strategy development (single vs. multiple
sourcing), Buyer-Supplier Relationships, New product Development, Supplier Development,
E-procurement, and how to organize a purchasing function. The course is focused not only on
manufacturing but also on service industries, and looks at sourcing both of products and services.

ECN 1302: Introduction to Macro Economics

The purpose of this course is to introduce students to the study of economics as a means of
analysing individual and collective behaviour. Economic concepts and models will be evaluated
as explanations of behaviour and outcomes, ranging from price determination in a simple market
to the determination of national income. In turn, the conclusions from this analysis will point to
policy proposals (and their evaluation). The second aspect focuses on macroeconomics - how
and why sectors and the national economy behave as they do.

BUS 1302: Principles of Management

This course will familiarize students with the concepts and methods through which management
and business operate. The course will also introduce students to business functions and theories
of management. Students will learn both traditional and contemporary perspectives of modern
management examining management and management roles in teams, projects, departments and
the organization as a whole. Strategic planning, operational planning, leading, organizing and
controlling for performance will be addressed. Through actual business scenarios, cases and
exercises, students will gain experience in decision-making and applying theory to real world
organizations.

PRM 1304: Retail Procurement

This course addresses procurement strategies and technologies that go far beyond the traditional
focus on cost savings efforts. Students will learn innovative approaches and processes that
empower retail organizations with greater visibility, control and insight over the entire procure-
to-pay cycle. In addition, students will be exposed to two challenges in the retailing industry;
traditional challenges which includes staff turnover, price pressures, on and off-line competition
and millennium challenge which is the most daunting because it has technology in the hands of
customers. Students will learn how retailing leverages technology to achieve cost effectiveness,
contract compliance and transparent regulatory monitoring capabilities across all associated
activities and also how retail procurement enables streamlining of operations to better focus on
the pressures from customers and competition.

PUB 1202: Fundamentals of Public Administration

This course introduces students to public administration as an academic discipline as well as a
field of practice. Concepts and problems of public administration, with an emphasis on the
development of public organizations, management of human resources, ethical practice,
emerging professionalism, and oversight of governmental budgeting and finance, are closely
examined. It also familiarizes students with the major controversial issues as well as the
knowledge of the operations of public agencies and public policy process in Nigeria.

GST1202: Communication in English II

33
Logical presentation of papers, Phonetics, Instruction on lexis, Art of public speaking and oral
communication, Figures of speech, Précis, Report writing.

GST1204: Use of Library, Study Skills & ICT

Brief history of libraries, Library and education, University libraries and other types of libraries,
Study skills (reference services). Types of library materials, using library resources including e-
learning, e-materials; etc, Understanding library catalogues (card, OPAC, etc) and classification,
Copyright and its implications, Database resources, Bibliographic citations and referencing.

GST1106: Introduction to Service Learning II

Students are expected to identify and execute a project in the community and write a report on
their experiences.

GST1210: Ethics and Morals II

Christian Ethics:- Introduction to Christian Ethics, Christian personal ethics, The basic
Christian Ethics, Theories about Moral standard, the Old and New testament, The ten
commandments and the mosaic laws, The distinctive characteristics of Christian ethics, the
principles of marriage, divorce and foundation of marriage, marriage and the family. The
principles of resistance and non-resistance, personal responsibility to one’s self, Christian
responsibility to others and the Christian attitude towards dating.
Islamic Ethics:- Introduction to Islamic Ethics, Islamic personal ethics, The basic Islamic
Ethics, Ethics in Hadith, Quran and Fiqh, The distinctive characteristics of Islamic ethics, the
principles of marriage, divorce and foundation of marriage, inheritance and family life, Muslim
responsibility to others.

PRM 2301: Warehouse Management and Insurance

The aim of this course is to enable students understand and apply warehouse management theory
in the work environment, establish and identify the primary components of warehousing and
their relationships. Also, students will learn how to list strategies for successful warehousing,
discover how to describe the order of processing paper flow within the distribution process.
Since Procurement Professionals are often responsible for Insurance and Risk policies which
define insurance requirements, the student will be taught procurement risk policies, selecting
service providers, managing the ongoing relationships with service providers and servicing the
insurance contract. Again, student will learn Insurance contract; insurable risks, characteristics of
insurance contract, limitation of insurance contract and renewal of insurance contracts (short
term and long term contracts). The students, at the end of the course, should be able to blend
procurement and insurance of procurement activities.
PRM 2302 Global Procurement and Outsourcing strategies
This course will expose students to Global product sourcing which is a procurement strategy
through which an enterprise works to identify the most cost-effective location for product
manufacturing, even if that location may be in a foreign country. Student will be taught the steps
involved in global procurement and outsourcing. They will learn outsourcing strategies, or
engagement models for sourcing like the business outsourcing (BPO) engagements, and the out-
tasking models. Student will be taught to identify main difference between sourcing and
procurement. Students will learn successful global sourcing involves coordinating logistics,

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dealing with customs, arranging payment, identifying countries for sourcing, finding suppliers,
calculating landed cost, assessing risks, and implementing global contracts.

PRM 2303: Manufacturing Procurement

This course enables students to critically evaluate the underpinning principles and theories
associated with manufacturing or direct procurement. Students will learn to explain and evaluate
the production processes of manufacturing and indirect procurement or nonproduction
acquisition. Also, students will be taught how to identify key aspects and analyse relationships
within key suppliers or manufacturers. Students will be exposed to direct procurement from the
international perspective with particular attention to global companies that think local.

PRM 2205: Project and Quality Management

This course aims to give the student a broad understanding and appreciation of the quality
assurance function in any manufacturing or service organisation. It also aims to show the
growing importance of this function both nationally and internationally. The course also
examines in detail some of the technical and management methods for improving quality
performance within an organisation.

ACC 2301: Introduction to Cost and Management Accounting

This module develops an understanding of issues pertaining to the elements of costs and costs
systems. It develops abilities to prepare, analyses and interpret accounting information on cost
elements in various cost systems. It will enhance an appreciation of the interplay of management
accounting and organisational management within dynamic settings. Students will learn the role
of management accounting in stock valuation and profit measurement, decision making and
planning. Also, they will learn costing techniques including absorption costing, variable costing
and activity based costing, methods of joint cost allocation and development of cost-volume-
profit analysis.

CSC 2301: Application of Computer

The student will be taught introduction to basic programming; data types, constant and variables;
statement types i.e assignment, inputs-output statements; data capture and validation; system
analysis and design; flow charting and decisions rule.

PRM 2304: Operations Management

In today's highly competitive global environment, thorough strategic operations capabilities must
be in place in order for organisations to provide goods and services that meet and exceed
customer requirements. Key issues such as cost, speed, quality, flexibility and constant
innovation are all part of strategic operations. The course provides an overview of operations &
production management; Principles and decision analysis related to the effective utilization of
the factors of production in not just production/manufacturing but also in nonmanufacturing
activities mainly service sector environment. Applications of management sciences/operations
research will be discussed with selected applications/case studies from both production and
operations context.
PRM 2306: Fundamentals of Disaster Management
The aim of this course is to provide students with an introduction to the subject of emergency
management with particular emphasis on the development and nature of emergency

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management, the need for effective emergency management and the key emergency management
models. In addition, the course will explore the key stakeholders involved in delivering effective
emergency management in Nigeria.

BUS 2202 International Business

The student will learn concept of International Business, Classical Trade Theory, Free Trade
(Theory of Absolute Advantage), Theory of comparative advantage, The Assumptions of
classical Trade Theory, Modern Trade Theory: Factor Proportions and Factor Intensity, Offer
Curves – Reciprocal Demand and Supply, Dynamic Factors. Changing the Basis of Trade,
Terms of Trade Measures, and Effects of Tariff; International Finance: Balance of Payments
Prices and Trade Balance, The Foreign Exchange Markets and International Business
Environments.
PRM 2308: Humanitarian Procurement
This course is designed to provide students with a framework for understanding procurement
aspects of humanitarian assistance, explore the ways that procurement activities can support
humanitarian intervention, and give students an opportunity to develop methods for improving
the delivery of humanitarian aid. The integration of academia with students’ past field experience
provides practical implications of the evolving humanitarian institutional environment, skills
necessary to apply best practices in the field, and knowledge of sourcing, negotiation and
strategic selection of goods and services by applying speed and action in assistance delivery.

PRM 2310 Sales Management

This course equips students with the most current sales knowledge and skills to succeed in
today's competitive markets. It will provide a thorough review of the steps in the sales
presentation process with an emphasis on relationship selling, adaptive selling, and the use of
technology to improve the selling process. This course will focus on the responsibility and
functions of a sales manager including: an evaluation of various sales organizational structures,
sales forecasting, budgeting, ethics in sales, and an overview of best practices in recruiting,
selecting, testing and training salespeople. Special attention will be paid to retaining,
compensating, and motivating sales teams. This course explores how the sales component fits
within the firm's marketing program. Specifically, this course covers (1) development of the
firm's marketing strategy and the role of the sales force, (2) the integration of media tools and
communication platforms to support business development, and (3) the use of analytical tools in
development, implementation and evaluation of the marketing program. Specific skill sets
emphasized in this course are forecasting and the use of technology in customer relationship
management.

GST 2208: Peace Studies and Conflict Resolution

This course draws its major case studies from the global arena and continent of Africa with
particular reference to Nigeria with the aim of equipping students with the desired skills and
knowledge of developing viable analytical mind and conceptual framework for addressing the
conflict problems in Nigeria. This course consist of the meaning of conflict, issues , challenges,
tools and techniques of peace studies and conflict resolution.

GST2206: Science Technology & Society (2 Credit Units)

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Man – his origin and nature, Man and his cosmic environment, Scientific methodology, Science
and technology in the society and service of man, Renewable and non-renewable resources –
man and his energy resources, Environmental effects of chemical plastics, Textiles, Wastes and
other material, Chemical and radiochemical hazards. Introduction to the various areas of science
and technology. Elements of environmental studies

PRM 3301: Procurement and Contract Management

The course equips students with overview of procurement and contract management, contract
concepts and principles, procurement management plan, contract management process,
procurement and other contracting methods, contract formation, three phases of the contract
management process: pre-award, award, and post-award, contract pricing arrangement options,
common misconceptions regarding global contract management, organizations buying and/or
selling performance tools, contract management maturity model and the contract management
risk and opportunity assessment tool enterprise and contract management process.
PRM 3203: Contract Law
This course will expose students to contract law doctrine by reviewing the essentials of contract
law and contract doctrine. Students will examine how contracts are formed, their terms and how
they end. Using commercial and consumer contexts, students will spend the majority of the time
on and problem-solving in contract law, comprised of doctrinal topics e.g. breach of contract and
remedies, contractual terms, misrepresentation, termination and frustration of contracts and
policy bargaining behaviour. Students will also be taught contract theory (e.g. freedom of
contract, relational contract theory, contract and the vulnerable, contract and consumption).

PRM 3305: Manufacturing Management

This course is aimed at exposing students to the functional area of production and operations
management in the manufacturing and service settings in both private and public sectors. Topics
include decision-making, capacity planning, aggregate planning, forecasting, inventory
management, distribution planning, materials requirements planning (MRP), At the end of this
course, students will able to demonstrate an appreciation of the role of operations management
both at a strategic level and for the effective production of goods and services, understand how
operations contributes to wider aspects of firms’ capabilities and Competencies, Appreciate the
importance of operational paradigms and how they are integrated together in managing
operations including TQM BPR and Lean and Agile operations.

PRM 3307: Basics of Government Procurement

The overall objective of this course is to provide the students with the practical skills necessary
to enhance economy, efficiency and transparency in the management of public procurement
operations. At the end of this course, students will be able to better understand the role of
competition, non- discrimination and transparency in achieving “value for money” in public
procurement operations; effective planning, risk assessment, execution and monitoring of public
procurement operations; appropriate selection of prescribed procurement methods; preparation of
well-balanced procurement documents based on standard models of proven validity and the
ability to customize these to suit their national context and regulatory frameworks.

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BUS 3303: Quantitative Techniques
This course aims at collection and handling of statistical data, measure of central tendency,
measure of dispersion, time series, index numbers, introduction to operational research, use of
Monte Carlos method, inventory and production control, decision theory linear programming,
economic order quantity model, network analysis, transportation model and queuing model.

ENT 3201: Entrepreneurship and innovation

This course introduces students to the history of entrepreneurship in Nigeria, defines
entrepreneurship, the role and functions/values of entrepreneurship, entrepreneurship task, risk
and hazards, its role in the economy. It will also examine the role of banks and financial
institutions in enterprise creation, contribution of government agencies towards sourcing,
identification of financial institution involved in entrepreneurship and innovations as well as
government policy on financing small and medium scale industries.

PRM 3302: Nigerian Procurement Laws

This course is very important in preparing students to have an in-depth knowledge of law, rules
and guidelines surrounding procurement activities and beyond. The course covers public
procurement manual, public sector procurement reforms, national procurement legal framework,
national procurement policy, public procurement methods, public procurement: basic concepts
and the coverage of procurement rules, public procurement systems and regulatory provisions,
legal framework for public procurement contracts, public procurement distinguished from in-
house provision, coverage of public procurement rules, purpose and nature of regulatory rules in
the public sector, Model Law on procurement of goods, construction and services and Nigerian
procurement Act of 2007.

PRM 3304: Inventory Control and Stores Management

This course covers the fundamental principles of inventory/stock management. Inventory
management measurements and techniques will be explained. Students will learn the financial
importance of inventory management and its relationship to company financial statements.
Understanding of these techniques will allow students to grasp the technical details of inventory
management and apply it to understand the role of inventory management in supporting the
procurement process.

PRM 3306: Research Method in Procurement

The aims of this course are to provide students with the opportunity to independently carry out
an in-depth inquiry to investigate a research question(s) of their choice, producing a coherent
review of the relevant literature, a logical discussion and a clearly communicated set of
conclusions in the form of a dissertation. Students will also learn how to undertake research in
practice settings. The course provides an introduction to a range of qualitative and quantitative
research methods including different types of interview (unstructured, semi-structured,
structured), surveys and questionnaires, experimental and quasi-experimental research, and
approaches that involve mixing methods. Each week students will be provided with research
articles that are compulsory reading for discussion in seminars/workshops. Each reading
provides an example of methods as used in research, their potential in addressing specific kinds
of research question, and their relevance to procurement management.

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PRM 3210 Electronic Procurement
The aim of this course is to expose student to innovation, and its application, particularly they
will be exposed to e-procurement value chain that consists of indent management, e-Informing,
e-Tendering, e-Auctioning, vendor management, catalogue management, Purchase Order
Integration, Order Status, Ship Notice, e-invoicing, e-payment, and contract management.
Students will learn in wide variety of contexts and sectors, like IT/IS, telecommunications,
computing, e-manufacturing, e-retailing, electronic security. Students will study and analyses a
number of topical issues in innovation, such as open innovation and green innovation.
Additionally, they will learn how to manage digital channels that connect the company to
suppliers and customers. This course will place special emphasis on the hands on application of a
Customer Relationship Management (CRM) system and other technologies. Also, the student
will learn Procurement Simulation software such as AnyLogic, Simio, SAP SCM, PeopleSoft,
JDA SCM and ARIBA Analysis.

ENT 3202: Venture and Growth

The aim of this course is to expose the students to the concept of business start-up, management,
growth and development. This will be achieved by aiming to introduce the student to the basic
concepts and principles of business entity creation and management, compare issues
relationships authority and responsibility in the organization and give an insight in the
production, recording, and marketing management in the venture.

PRM 4601: SIWES

The student industrial work experience scheme is designed to expose and prepare students
towards developing the occupational competencies of the student which is aimed at bridging the
existing gap between theory and practice by exposing them to their various areas of
specialization. At the completion of the SIWES, each student is expected to write a report,
present and defend to the team of examiners to be constituted by the Head of Department before
resuming for final semester of the program.

PRM 4304: Contemporary issues in Procurement Management

Procurement Management has evolved significantly, both in terms of its role in local and global
business practices and in terms of academic study. This course introduces students to a wide
range of modern topics in procurement management. The course also equips students with an
understanding of current trends (digital strategy, building talent pools to embrace digital
technologies, thinking supplier beyond the price i.e., making them partners, increasing focus on
indirect spending, risk management i.e, preparing for the unexpected) challenges (inaccurate
data, dark purchasing, supplier related issues, long process cycle), and opportunities (no longer a
back office function, it is now a core competence function) in the field. The aim of the course is
to bridge the gap between academic and pragmatic approaches to address contemporary
procurement management issues.
PRM 4308: Procurement Audit and Investigation
This course deals with all aspects of the procurement Audit and Investigation. Students will be
introduced to issues of Procurement audit, Origin of Audit, definitions, scope, and important of
procurement audit, Core challenges of procurement and concept of “best value for money”, Risk
areas of fraud and Investigation in Procurement, Audit and Investigation ethics, Common risk,
procedures and internal controls at different stages of the procurement process, Procurement

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Audit strategy and planning, Typical Audit sequence of events in the procurement cycle for
individual transactions and Auditing the procurement function or cycle, Procurement audit and
Assurances, Audit of Inventory (inventory and non-current assets), Forensic Audit and
Investigation, Public Procurement Audit and Special investigations.

PRM 4306: Introduction to Lean and Six-Sigma

The Lean and Six sigma course will enable students gain employability advantage through the
acquisition of Lean and Six Sigma (DMAIC: define, measure, Analyse, Improve, Control) skills
that most organisations in present day look for. Organizations succeed by delivering better
results. The Lean Six Sigma methodology brings together best practices from more than 60 years
of quality and process improvement thinking from some of the world’s most successful
organizations. Drive progress, increase creativity and join the majority of Fortune 100 companies
by developing Lean Six Sigma professionals within organizations to lead business process
improvement projects. Since Nigeria is a fast growing economy, equipping graduates with Lean
and Six Sigma skills will greatly increase not only student employability but their contributions
to organisations growth.

PRM 4304: Strategic Financial Management

The course covers key elements of Financial Management. It provides students with a conceptual
and theoretical basis for making financial decisions. It familiarizes students with matters relating
to short and long term financing alternatives, capital budgeting, the dividend policy or how to
create and measure shareholder value. The course will as well cover relevant financial
management concepts such as the weighted average cost of capital (WACC), the capital structure
or the dividend policy. It uses practical examples and cases to explain the goals of financial
management and investment practice. It also enables students to use appropriate models and
techniques to solve financial problems in the context of uncertainty.

PRM 4600: Research Project

This provide students with the opportunity to independently carry out an in-depth inquiry to
investigate a research question(s) of their choice, producing a coherent review of the relevant
literature, a logical discussion and a clearly communicated set of conclusions in the form of a
dissertation. Students will also learn how to undertake research in practice settings.

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PART FIVE: GENERAL RULES ON CONDUCT OF EXAMINATIONS
It is the responsibility of each individual student intending to take any University Examination to
ascertain the date, time and venue of the particular examination as indicated in the examination
time-table. Candidates must present themselves at the examination venue thirty (30) minutes to
the scheduled time of commencement of the examination.
A. Candidates must not be admitted to the Examination Hall after the examination has been
in progress for thirty (30) minutes. Candidates will also not be allowed to leave the
Examination Hall during the first thirty minutes and the last fifteen (15) minutes of
examination.
B. Candidates will not be permitted to start an examination until formally instructed to do so
by the Examiner/Invigilator in-charge of the examination. Candidates wishing to leave
the Examination Hall must obtain the express permission of the Examiner/Invigilator
before doing so.
C. Any candidate permitted to leave an Examination Hall temporary must hand over his/her
question paper(s) and answer script(s) to the Examiner/Invigilator and must accompanied
by the Examiner/Invigilator or a person appointed by the Examiner/Invigilator.
D. Candidates may take printed materials or manuscripts in an Examination Hall when it has
been previously announced in the examination timetable and when it is stated in the
instructions to the question paper that such materials may be used.
E. All brief cases and other materials not associated with the examination must be deposited
at a designated place. Candidates will, however, be allowed to use their own
mathematical instruments/tables and such other aids for drawing as the
Examiner/Invigilators may permit.
F. The use of mobile phone, Bluetooth devices, electronic programmable calculator,
information storage devices, calculator instruction manuals, textbooks, atlases, lectures
notebooks, etc. shall not be allowed in the Examination Halls.
G. Candidates must sit at the desk assigned to them by the Invigilator. The University
Administration will not condone any swapping of seats by candidates.
H. It is compulsory for candidates to sign the Examination Attendance Register when the
Examiners/Invigilators present it to them during the examination.
I. Candidates must ensure that their answer scripts are handed over to the
Examiner/Invigilator before leaving the Examination Hall.
J. Smoking, chewing of gums and the consumption of food and drinks are not permitted
during the Examination.
K. All questions in written examinations must be answered in simple English unless
instruction on the question paper indicated otherwise.
L. It is an academics offence punishable by expulsion from the University for any
candidates to prevent other candidate(s) from taking the scheduled University
examinations or cause obstruction to exanimation processes.

Procedures for the Handling of suspected cases of Examination misconduct

A. The attention of any other invigilator present should be drawn to the suspicious
circumstance(s), if an Invigilator suspects that a candidate has committed an examination
misconduct offence, if another students suspects that there is misconduct he/she should
alert the Invigilator(s).

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 B. The invigilators should approach the suspected candidates and inform him/her of the
suspicion, and give the candidate an opportunity to make a written statement which also
constitutes evidence.
C. The invigilators should withdraw the candidate’s script and issue a fresh script for him/her to
continue the examination. If any unauthorized material is discovered, it should be
confiscated by the invigilators and shall be tendered as evidence ageing the candidate.
D. Within twenty-four hours, the Invigilators should make a written report to the Chief
Examiner, who is the candidates.
E. Written accounts of the incident by the invigilators, suspect’s script, any unauthorized
materials confiscated by the invigilators the Chief Examiner and other candidates (if
appropriate in evidence) and the students statement must be submitted under confidential
cover to the dean of the Faculty who shall forward it to the central Student Disciplinary
Committee within twenty-four hours at the end of the course examination.
F. If, however, during the making, moderating or collating of examination materials an
Examiner or any member of staff suspects that misconduct has taken place, the Chief
Examiner (Head of Department). As soon as a prima facie case has been established, the
Examiner or member of staff must submit written reports with the student’s script and other
corroborating evidence to the Dean of Faculty through the Chief Examiner (head of
Department) within seventy-two (72) hours. The students so affected must be informed
immediately of the allegation and made to submit a written statement.
G. The suspect will be invited to appear before, and be head by the Examination misconduct
Committee.
H. All materials confiscated from students in proven cases of misconduct shall be kept by the
University until punishment has been served.
I. All cases of examination misconduct must be disposed of within the shortest possible time
but not longer than three (3) months.
J. The decision of the senate student disciplinary committee shall be conveyed to the candidate
within seventy-two (71) hours.
PART SIX: LIST OF DEPARTMENTAL STAFF
Academic
1. Professor Shehu Usman Hassan, B.Sc., M.Sc, Ph.D
2. Prof. Bala S. Dalhat - B.Sc., M.Sc., Ph.D.
3. Dr. Gbegi Daniel O. - B.Sc., M.Sc, Ph.D
4. Dr. Saidu Adamu - B.Sc., M.Sc, Ph.D
5. Dr. Ibrahim A Labaran - B.Sc., M.Sc., Ph.D.
6. Dr. Sani Alfred - B.Sc, MBA, M.Sc, Ph.D
7. Dr. Philip Jehu - B.Sc, MAC., Ph.D
8. Dr. Abdurrahman Adamu Pantamee - B.Sc, M.Sc., Ph.D
9. Ismail Lawal - B.Sc. M.Sc.

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10. Umale Okoh - B.Sc, M.Sc., Ph.D (in view)
11. Umar Bello - B.Mgt.Tech., M.Sc.
12. Halima Sadiya Mohammed - B.Sc, MTM, M.Sc., Ph.D (in view)
13. Nuhu Saidu Adamu - B.Sc., M.Sc
14. Umar Usman A. - B.Sc., M.Sc
15. Ruth Lass - B.Sc.. M.Sc.
16. Auwal A. Saad - B.Sc., M.Sc
17. Abubakar Usman - B.Sc., M.Sc
18. Abraham Ogboji – B.Sc., M.Sc
19. Jandiya John - B.Sc., M.Sc
20. Nasiru Abubakar- B.Sc., M.Sc.
21. Abubakar Abubakar- B.Sc., M.Sc.
22. Aliyu Abubakar- B.Sc., M.Sc. (in view)
23. Abdullahi Ishiyaku – B.Sc., M.Sc. (in view)
24. Yila Bula Dengel- B.Sc., M.Sc. (in view)
25. Fatima Sa’ad- B.Sc, M.Sc. (in view)

Professional Dress Code

In addition to the university policy on decent dressing, the Department has approved the
following professional dress code for students:
White shirt, Black trousers/skirt, Black shoe and Black necktie

Notes
In addition to this handbook all students are to adhere to all information and regulation in the
university Handbook.

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