B. Sc. Accounting Programme

1. Introduction

Degree obtainable at end of programme: B. Sc.

2. Entry Requirements

Admission Requirement:

Candidates seeking admission into the B.Sc. Accounting programme at 100 level must have five (5) O/L credits in English Language, Mathematics, Economics and any other two relevant subjects.

Direct entry candidates (200 Level) are also expected to have a minimum of five (5) O/Level credits in English language, Mathematics, Economics and any other two relevant subjects. In addition, at least two (2) A/Level passes in Economics, Accounting, Business Management, Statistics, Government and Geography is required.

A Diploma in Accounting, Banking or Insurance with a minimum of Merit Pass from Ahmadu Bello University is acceptable.

NOTE: You may also see the latest admission requirements by checking the JAMB portal.

S/N Course Code Course Title Credit Units Semester
1 ACCT 101 Introduction to Accounting & Financial Reporting I 3 First Semester
2 ACCT 102 Introduction to Accounting & Financial Reporting II 3 Second Semester
3 BUMG 101 Principles of Business Administration I 2 First Semester
4 BUMG 102 Principles of Business Administration II 2 Second Semester
5 ECON 101 Principles of Microeconomics I 2 First Semester
6 ECON 102 Principles of Microeconomics II 2 Second Semester
7 ECON 103 Principles of Macroeconomics I 2 First Semester
8 ECON 104 Principles of Macroeconomics II 1 Second Semester
9 ABBS 101 Basic Computer I 2 First Semester
10 ABBS 102 Basic Computer II 2 Second Semester
11 ECON 105 Introduction to Mathematics for Economics I 2 First Semester
12 ECON 106 Introduction to Mathematics for Economics II 1 Second Semester
13 ACSC 101 Elements of Statistics I 2 First Semester
14 ACSC 102 Elements of Statistics II 1 Second Semester
15 GENS 101 Nationalism 2 First Semester
16 GENS 102 Environmental Health 2 Second Semester
17 GENS 103 English and Communication Skills 2 First Semester
18 GENS 104 History and Philosophy of Science 1 Second Semester
S/N Course Code Course Title Credit Units Semester

S/N Course Code Course Title Credit Units Semester
1 ACCT 201 Financial Accounting and Reporting I 3 First Semester
2 ACCT 202 Financial Accounting and Reporting II 3 Second Semester
3 ECON 201 Introduction to Microeconomic Analysis I 2 First Semester
4 ECON 202 Introduction to Microeconomic Analysis II 2 Second Semester
5 ECON 203 Introduction to Macroeconomic Analysis I 2 First Semester
6 ECON 204 Introduction to Macroeconomic Analysis II 2 Second Semester
7 BUMG 201 Management Theory I 2 First Semester
8 BUMG 202 Management Theory II 2 Second Semester
9 ABBS 201 Business Mathematics I 2 First Semester
10 ABBS 202 Business Mathematics II 2 Second Semester
11 ABBS 203 Business Law I 2 First Semester
12 ABBS 204 Business Law II 2 Second Semester
13 ACSC 207 Advanced Mathematics I OR 2 First Semester
14 ECON 205 Mathematics for Economists 2 First Semester
15 ACCT 206 Business Communication 2 Second Semester
16 GENS 201 Moral Philosophy 2 First Semester
17 ACSC 208 Advanced Mathematics II OR 2 Second Semester
18 ECON 206 Mathematics for Economists II 2 Second Semester
19 GENS 202 Entrepreneurship and Innovation 2 Second Semester
S/N Course Code Course Title Credit Units Semester

S/N Course Code Course Title Credit Units Semester
1 ACCT 301 Corporate Accounting I 3 First Semester
2 ACCT 302 Corporate Accounting II 3 Second Semester
3 ACCT 303 Cost Accounting I 3 First Semester
4 ACCT 304 Cost Accounting II 3 Second Semester
5 ACCT 305 Quantitative Techniques I 3 First Semester
6 ACCT 306 Quantitative techniques II 3 Second Semester
7 ACCT 307 Petroleum & Solid Minerals Accounting 2 First Semester
8 ACCT 308 Research Methodology 2 Second Semester
9 ACCT 309 Electronic Accounting 2 First Semester
10 ACCT 310 Management Information System 2 Second Semester
11 ACCT 317 Intermediate Accounting I 2 First Semester
12 ACCT 312 Public Sector Accounting II 2 Second Semester
13 ACCT 311 Public sector Accounting I 2 First Semester
14 ACCT 318 Intermediate Accounting II 1 Second Semester
15 ACCT 313 Company Law 2 First Semester
16 ACCT 314 Company Law II 2 Second Semester
17 ACCT 319 Business Policy and Strategy OR 2 First Semester
18 ACCT 315 Nigerian Economy 2 First Semester
19 ACCT 316 Managerial Economics 2 Second Semester
20 ACCT 320 Environmental Accounting 2 Second Semester
S/N Course Code Course Title Credit Units Semester

S/N Course Code Course Title Credit Units Semester
1 ACCT 401 Financial Reporting & Regulatory Framework 3 First Semester
2 ACCT 402 Advance Financial Accounting 3 Second Semester
3 ACCT 403 Auditing and Investigation I 1 First Semester
4 ACCT 404 Cost Accounting II 3 Second Semester
5 ACCT 405 Taxation and Tax Management I 3 First Semester
6 ACCT 406 Metabolism of Drugs and other Foreign Compounds 3 Second Semester
7 ACCT 407 Management Accounting I 3 First Semester
8 ACCT 408 Management Accounting II 3 Second Semester
9 ACCT 409 Financial Management 3 First Semester
10 ACCT 410 Corporate Finance 3 Second Semester
11 ACCT 411 Corporate Governance and Accountability 2 First Semester
12 ACCT 412 Research Project 4 Second Semester
13 ACCT 413 Accounting Workshop 2 First Semester
14 ACCT 414 Accounting Ethics 1 Second Semester
15 ACCT 416 Accounting Standards and Institutions 2 Second Semester
16 ACCT 415 Accounting Theory 3 First Semester
17 ACCT 417 Energy Finance 2 First Semester
S/N Course Code Course Title Credit Units Semester