Course Overview

 

The goal of the ‘National Diploma in Accountancy is to produce a technician level manpower who can effectively perform a range of functions in the field of Accountancy.

The objectives of the ND Accountancy are to:

·         Demonstrate a basic knowledge of financial operations of different types of business.

·         Assist in the collection and integration of basic financial data for use in investment decisions.

·         Prepare final accounts of business.

·         Assist in the preparation of short and long term budget plans;

·         Collect and collate relevant financial information to aid superior officers and management in making financial decisions.

·         Interpret some basic ratio, statistical and financial data.

·         Carry out a preliminary survey and feasibility studies.

·         Understand the principles of financial accounting and their application to business situations.

 

The HND Accountancy curriculum is designed to enable students acquire a detailed theoretical and practical knowledge and thorough understanding of accounting procedures and practices required of an Accountant. This should place the graduates in Management positions in industry, commerce and the public sector.

The graduates of HND Accountancy should be able to:

·         Prepare the final accounts of all kinds of business organizations including group accounts.

·         Set up and operate an accounting system for any of business in an economy.

·         Analyse and interpret corporate reports.

·         Advise on investment decisions in the capital market.

·         Prepare audit programmes.

·         Lead a stock-taking team for audit purposes.

·         Prepare budgets, propose and appraise standard costs, and analyse variances for control purposes.

·         Provide information for price fixing and marketing strategies.

·         Collect, collate and analyse data for feasibility reports and project appraisal.

·         Carry out special investigations on how company resources have been utilized.

·         Advise on and carry out formation and registration of new companies.

·         Employ modern technology in carrying out managerial functions.

·         Prepare Tax returns, tax computations and advise on tax savings.

 

Entry Requirements ND

 

To qualify for a place in the department of Accounting, five credit passes in English Language, Mathematics and any other three subjects from the following: Economics, Business Methods, Principles of Accounts, Literature in English, Commerce, History, Statistics, geography, Government Agric Science/Biology obtained at not more than two sittings.

A credit pass in N.B.T.E. recognized pre National Diploma Examination.

Entry Requirements HND.

 

The entry requirements for the HND in Accounting are;

(a)   A minimum of lower credit pass (CGPA of 2.50) in ND Accounting or related programme and a minimum of one year post- ND Cognate work experience.

Further Education:

 

An ND graduate with CGPA of 2.50 and above can apply for direct entry to university for B.Sc in Accounting and other related business courses.

A HND holder with CGPA 2.50 and above can also apply for direct entry for B.Sc in Accounting and other Business related courses.

A HND holder with at least 3.00 CGPA is also qualified to apply for Post Graduate Diploma (P.GD) in management which will qualify the candidate to apply for MBA or M.Sc in management or other Business related courses.

Career opportunities:

 

Accounting is a field that will always be in demand and it is a field that you can continue to grow and move up inside your company. There are so many different positions you can find in the accounting field. Careers in accounting can range from entry level positions to executive level. 

Opportunity industries are:

 

1.      Media and Communications.

2.      Consulting.

3.      Financial and Investment Institutions.

4.      Manufacturing/ Production.

5.      Hospitality/ Tourism

6.      NGOs/ Agencies and so many more industries.

Work Placement:

 

Imo State Polytechnic, Umuagwo

Commercial banks

Companies

Industries

Government Ministries and Departments etc.

 

ND Curriculum Table

 

ND PROGRAMME IN ACCOUNTANCY

ND SEMESTER 1

Course Code

Course Title

T

P

CU

Service Dept.

OTM/GNS 101-102

GNS  103

BFN 111

GNS 111

BAM 112

BAM 113

BAM 211

BFN 112

ACC 111

OTM 113

Technical English 1

Introduction Philosophy

 Elements of Banking 1

Citizenship Education 1

Business Mathematics 1

Principles of Law

Principles of Management 1

Principles of Economics 1

Principles of Accounts 1

Information Communications Technology 1

 

 

2

2

2

2

3

2

2

4

4

3

GS

GS

BF

GS

M/STAT

GS

BAM

B/F

AC

CS

 

TOTAL

 

 

26

 

 

ND SEMESTER 2

Course Code

Course Title

T

P

CU

Service Dept.

GNS 121

GNS 104

OTM 201-202

BAM 126

BAM 122

BFN 121

BAM 214

BAM 221

BFN 122

ACC 121

OTM 214

GNS 128

Citizenship Education II

Introduction to Logic

Technical English II

Introduction to Entrepreneurship

Business Mathematics II

Elements of Banking II

Business Law

Principles of Management II

Principles of Economics II

Principles of Accounts  II

Information Communications Technology II

Research Methodology

 

 

2

2

2

3

2

2

2

3

4

4

2

2

GS

GS

GS

AC

M/STAT

BF

GS

BAM

B/F

AC

CS

GS

 

  TOTAL

 

 

30

 

ND SEMESTER 3

 

Course Code

Course Title

T

P

CU

Service Dept.

ACC 214

BFN 213

BAM 212

ACC 213

ACC 212

ACC 211

BAM 216

BAM 424

GNS 214

GNS 201

Taxation 1

Business Research Methods

Business Statistics 1

Auditing 1

Cost Accounting 1

Financial Accounting

Practice of Entrepreneurship

Company Law

General physics 1/Chemistry/Biology

Use of English II

 

 

3

2

3

3

4

4

2

2

2

2

AC

AC

M/STA

AC

AC

AC

AC

GS

ST

GS

 

  TOTAL

 

 

27

 

 

ND SEMESTER 4

Course Code

Course Title

T

P

CU

Service Dept.

BAM 222

BFN 211

ACC 223

ACC 222

ACC 224

ACC 221

ACC 225

GNS 202

ACC 229

Business Statistics 2

Business Finance

Auditing 2

Cost Accounting 2

Taxation 2

Financial Accounting 2

Public Sector Accounting

Comm. In English II

Project

 

 

3

3

3

4

3

4

2

2

4

M/STA

BF

AC

AC

AC

AC

AC

GS

AC

 

TOTAL

 

 

28

 

 

HND Curriculum Table

 

HND SEMESTER 1

S/N

Course Code

Course Title

T

P

CU

Service Dept.

1

ACC 311

ACCOUNTING THEORY & PRACTICE

 

 

4

ACC

2

ACC 312

ADVANCED COSTING  I

 

 

4

ACC

3

ACC 313

EXECUTORSHIP & BANKRUPTCY LAW I

 

 

2

ACC

4

ACC 315

QUANTITATIVE TECHNIQUES

 

 

3

BAM

5

ACC 316

PUBLIC FINANCE

 

 

3

BF

6

BAM 321

MANAGEMENT INFORMATION SYSTEM  I

 

 

4

CS

7

HBF 427

MANAGERIAL ECONOMICS

 

 

4

B/F

8

OTM/ GNS 301

COMM. IN ENGLISH  I/ BUS. COMM

 

 

2

GNS

9

ACC 318

ACCOUNTING PACKAGES AND APPLICATIONS

 

 

2

ACC

 

 

TOTAL

 

 

28

 

 

HND SEMESTER 2

S/N

Course Code

Course Title

T

P

CU

Service Dept.

1

ACC 321

ADVANCED FINANCIAL ACCOUNTING  I

 

 

4

ACC

2

ACC 322

ADVANCED COSTING  II

 

 

4

ACC

3

ACC 324

ADVANCED TAXATION  I

 

 

3

ACC

4

ACC 323

EXECUTORSHIP & TRUSTEESHIP ACCOUNTSI

 

 

2

ACC

5

ACC 326

PUBLIC SECTOR ACCOUNTING  I

 

 

4

ACC

6

ACC 327

MANAGEMENT INFORMATION SYSTEM  II

 

 

2

CS

7

HBF 413

BUSINESS RESEARCH METHODS

 

 

3

ACC

8

EED 413/ BAM 413

ENTREPRENEURSHIP DEVELOPMENT

 

 

2

EC

9

OTM 424

PROFESSIONAL ETHICS & SOCIAL RESPONSIBILITY

 

 

3

GS

10

GNS  302

USE OF ENGLISH  II

 

 

2

GS

 

 

TOTAL

 

 

29

 

 

HND SEMESTER 3

S/N

Course Code

Course Title

T

P

CU

Service Dept.

1

ACC 411

ADVANCED FINANCIAL ACCOUNTING  II

 

 

4

ACC

2

ACC 412

AUDITING AND INVESTIGATION

 

 

3

ACC

3

ACC 413

FINANCIAL MANAGEMENT  I

 

 

3

BF

4

ACC 414

ADVANCED TAXATION II

 

 

3

ACC

5

ACC 415

MANAGEMENT ACCOUNTING  I

 

 

4

ACC

6

BAM 418

SMALL BUSINESS MANAGEMENT

 

 

2

BAM

7

ACC 416

PUBLIC SECTOR ACCOUNTING  II

 

 

3

ACC

8

OTM 412/ GNS 401

COMM. IN ENGLISH  I

 

 

2

GS

9

ACC 417

MULTI-DISCIPLINARY CASE STUDY  I

 

 

2

ACC

 

 

TOTAL

 

 

26

 

 

HND SEMESTER 4

S/N

Course Code

Course Title

T

P

CU

Service Dept.

1

ACC 421

ADVANCED FINANCIAL ACCOUNTING  III

 

 

4

ACC

2

ACC 422

AUDITING PRACTICE & ASSURANCE SERVICES

 

 

3

ACC

3

ACC 423

FINANCIAL MANAGEMENT  II

 

 

3

BF

4

ACC 424

MULTI-DISCIPLINARY CASE STUDY  II

 

 

2

ACC

5

ACC 425

MANAGEMENT ACCOUNTING  II

 

 

4

ACC

6

ACC 428

PROJECT

 

 

6

ACC

7

OTM 322

PROFESSIONAL CAREER DEVELOPMENT

 

 

2

ACC

8

GNS 402

USE OF ENGLISH II

 

 

2

GS

 

 

TOTAL