Dr. E. A. Adedeji
H.O.D, Accounting Dept.200 LEVEL
1ST SEMESTER
|
COURSE CODE |
COURSE STATUS |
COURSE TITLE |
L |
T |
P |
U |
|
ACC 201 |
C |
Principles of Financial Accounting I |
2 |
0 |
0 |
2 |
|
ACC 203 |
C |
Introduction to Cost Accounting |
2 |
0 |
0 |
2 |
|
BUS 201 |
C |
Principles of Management I |
2 |
0 |
0 |
2 |
|
CSP 201 |
R |
General Agriculture (Theory) |
1 |
0 |
0 |
1 |
|
ECN 201 |
C |
Introduction to Microeconomics |
2 |
1 |
0 |
3 |
|
GNS 203 |
R |
Nigerian History and Culture |
1 |
1 |
0 |
2 |
|
ECN 103 |
C |
Introduction to Finance |
2 |
0 |
0 |
2 |
|
ECN 203 |
C |
Quantitative Methods for Management I |
2 |
1 |
0 |
3 |
|
ECN 207 |
Statistics for Management II |
2 |
0 |
0 |
2 |
|
|
Total |
19 |
Elective Courses
|
BUS 203 |
E |
Industrial Relations and Personnel Management |
2 |
0 |
0 |
2 |
|
ECN 211 |
E |
Business Economics |
2 |
0 |
0 |
2 |
- Direct Entry students are to audit and pass required University courses
2NDSEMESTER
|
COURSE CODE |
COURSE STATUS |
COURSE TITLE |
L |
T |
P |
U |
|
ACC 202 |
C |
Principles of Financial Accounting II |
2 |
0 |
0 |
2 |
|
ACC 204 |
C |
Cost Accounting I |
2 |
0 |
0 |
2 |
|
ACC 206 |
C |
Financial and Security Analysis |
2 |
0 |
0 |
2 |
|
ACC 208 |
C |
Computer Application in Accounting |
2 |
0 |
3 |
3 |
|
BUS 202 |
C |
Principles of Management II |
2 |
0 |
0 |
2 |
|
BUS 204 |
C |
Business Communication |
2 |
0 |
0 |
2 |
|
CSP 210 |
R |
General Agriculture (Practical) |
0 |
0 |
6 |
2 |
|
ECN 202 |
C |
Introduction to Macroeconomics |
2 |
1 |
0 |
3 |
|
ECN 204 |
C |
Quantitative Methods for Management II |
2 |
1 |
0 |
3 |
|
Total |
|
|
|
21 |
Elective Courses
|
ECN 206 |
E |
Introduction to Public Finance |
2 |
0 |
0 |
2 |
|
ECN 210 |
C |
Managerial Economics |
2 |
0 |
0 |
2 |
- Direct Entry students are to audit and pass required University courses
ACC 201: PRINCIPLES OF FINANCIAL ACCOUNTING I 2 units
Accounting for specialized transaction: e.g. consignment. Goods or Sales on return, joint venture, bill of exchange, royalty account, long term contract account, voyage account, farmers’ account and container account, Departmental account, Oil and gas and solicitors accounts.
ACC 202: PRINCIPLES OF FINANCIAL ACCOUNTING II 2 units
Accounting for specialized transactions: Investments and securities Branches, Hire purchases, insurance claims, building societies, pension and provident funds, unit and investment trusts, sinking banks and insurance companies with special reference to relevant legislations.
ACC 203: INTRODUCTION TO COST ACCOUNTING 2 units
Nature Scope and Functions of Cost and Management Accounting. The Principles underlying the preparation and presentation of Cost Accounts for various types of business. The different meanings of ‘Cost’:Viz: Historical Costs, Standard Cost, Marginal Cost, Average Cost etc. Cost Unit and Cost Centre’s. The elements of Cost and Classification of Costs. Cost Accounting for Materials, Labour, Overhead, etc.
ACC 204: COST ACCOUNTING I 2 units
Review of Elements of Cost Accounting including calculation of Economic Order Quantity (EOQ), Methods of costing: Job , Batch Contract and Process costing –Evaluation of process stock using FIFO, Average Price etc. Absorption and marginal costing control techniques. Budgets and budgetary control. Introduction to standard costing
ACC 206: FINANCIAL AND SECURITY ANALYSIS 2 units
Stock market functions, meaning of market price, market value and market participant, ratio analysis based on balance sheet information, earning yield, price- earnings ratio, mechanics of discounting, arithmetic and geometric progression, application of investment principles.
ACC 208: COMPUTER APPLICATION IN ACCOUNTING 3 units
The requirement for computerization of account unit/section of public and private organization, with specific reference to different business. Introduction to business application software- Darkeasy software, Finnacle software, sage software, Peachtree accounting software, payroll packages. Account reconciliation packages, account control packages. Account inputs data and outputs for creditors and debtors.
ACC 300: INDUSTRIAL ATTACHMENT 2 units
