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SEMANTICS DEALS WITH LINGUISTIC MEANING I.E MEANING OF WORDS, LINGUISTIC STRUCTURES. MEANING CAN BE PRODUCED THROUGH HOW HUMAN BEINGS RELATE UTTERANCES TO HISTORICAL , CULTURAL, SOCIAL, POLITICAL AND IDEOLOGICAL BACKGROUND EXPERIENCES. ACCORDING TO CRUSE (2000), THERE ARE THREE ASPECTS OF MEANING: SPEAKER’S MEANING, HEARER’S MEANING AND SIGN MEANING.


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This course is designed for students to recognize the conduction of electric charges in substances and fields. It will assist college students to understand the basic concepts, principles and theories of electromagnetism and modern physics. Consequently, the course will make the students capture diverse areas of applications.


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This course is designed to provide a conceptual understanding of the concepts in mechanics, thermal physics and waves. It serves as a pre-requisite for understanding higher level courses. It will help the students to have the necessary basic knowledge in physics and to develop problem-solving skills.


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This course is designed for students to build up the conceptual understanding of the concepts in waves and optics. This helps the students to develop problem solving skills. It further provides the necessary basis knowledge to understanding the higher level courses.


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This course is designed for students to identify different components and functions of an electric circuit. It will help students to understand the conduct of electric charges in materials, network analysis and how to calculate various parameters concerning charges. Therefore, the course will expose the students to diverse areas of applications of electronics.


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This course introduces the basics for understanding the concepts and techniques of statistics. The study of statistics has become an important tool for empirical research in almost all professions. Hence, this course is a foundational course for all college students in almost all disciplines.


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The financial accounting from 100L is taken up a level into Advance Financial Accounting in the context of more complex economic transaction. Students will be exposed to Statement analysis, interpretation and reporting.


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International accounting is a course designed to enhance the technical skills, competence and understanding of students on the forces of internationalization, key drivers of multinational structure, translation of foreign currency transaction, globalization of market, political and regulatory development of financial regulations and how to apply IFRS in relation to financial reporting. The course will also expose students the historical background to International Accounting, the Concepts of International and Universal Accounting, International Accounting organizations, International Accounting standards, Preparation, translation and analysis of financial statements of Multinational companies, Accounting and control problems of foreign companies. Method of transfer of dividend, cost of foreign products, funds for foreign directors, 30h (L), 15h (T), C


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The Freewill/Determinism Debate has generated a lot of scholarly among philosophers and other disciplines. The contention is about taking sides about on human person be it product of evolution or creation has a freewill to make rational and moral choices or that his choices are determined for him by his biological make-up or exogenous natural or supernatural forces. The significance of the freewill and determinism debate is basically to have a clear perspective on the factors to be taken into consideration for reward be it praise or blame. This is very crucial for the dispensation of justice in the society. This course therefore will examine the works of Alvin Planting, Ninian Smart, J. L. Mackie and Antony Flew.  There will be an attempt to solve some of the problems. There will also be a close examination of the relationship of religion and philosophy.


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Evil is a reality in our world from past experiences, to the present and the foreseeable future. It is a universal experience that cannot be denied. It appears to that evil has a long history as man. In this course, the problem of evil focuses on the difficulty to explain the reasonableness of the existence of evil and the existence of God. The traditional theistic description of God from Christian view has generated so much arguments on the possibility of the existence of such a supernatural being, the creator of the universe and the reality of evil. Thus, this course will examine various arguments on the problem of evil such as pain, suffering and death.  It will also state how a believer could look at the problem of evil from the perspective of reason and faith.


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Quantitative Analysis for Business Decision is a scientific approach to decision making with special emphasis on the quantification rather than qualification of decision variables. Quantitative analysis basically involves the application of Mathematical and Statistical tools in decision making process that will expose students to the various quantitative analytical techniques such as linear programming, integer programming, goal programming, dynamic programming, input-output models, game theory, markets chains, inventory models, queuing theory, simulation, network flows, transportation models, renewal model amongst others.


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Production management is best study in a production environment and is designed to help students understand the general theory and concept of production management, historical evolution of production management, production system, nature and scope of production management, basic concept of production system, production functions, element of production management, objectives of production, basic production decision, production and process design management, maintenance of tools and equipment, plant, location and layout, layout facility and location of plant. It will also exposed students to the basic production management techniques for a productive system such as: forecasting and planning, assignment method of linear programming, inventory model, queuing theory, regression and correlation, project planning techniques.


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This course is about the basic information and computation in taxation, which involves; definition of taxation, types of taxes, structure of Nigeria tax system, basic concept in taxation. It also provides relevant information of various organs of government involved in the administration of taxation in Nigeria. The course also considers various ethical issues that surround payment of taxation in Nigeria. It also gives valuable information that will help the Nigerian taxpayer, who might have been overcharged by relevant tax authority, to understand the procedures required to file a successful appeal before the Nigerian Tax Appeal Tribunal. Additionally, this course will provide information on other topics such as; transaction taxes, which simply emphasises withholding taxes and value added tax. It will also gives guidance on personal income tax, with emphasis on taxation of employment Income, Investment income, trust and estate income. Finally, this course will considers business income taxes with major focus on taxation of sole proprietorship, partnership and limited liability companies.


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This course will help student to develop a theoretical and computational foundation on matters relating to taxation. It considers topic that  are very relevant to the Nigeriam Taxation environment such as Administration of taxation in Nigeria, Basic concepts and definition of tax, Value added tax, Business Income taxes, Personal Income Taxes among others.


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This course is designed for students to recognize the conduction of electric charges in substances and fields. It will assist college students to understand the basic concepts, principles and theories of electromagnetism and modern physics. Consequently, the course will make the students capture diverse areas of applications.


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This course is designed to provide a conceptual understanding of the concepts in mechanics, thermal physics and waves. It serves as a pre-requisite for understanding higher level courses. It will help the students to have the necessary basic knowledge in physics and to develop problem-solving skills.


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This course is designed to help students understand the underlying theoretical framework, rules and regulations, principles and accounting treatments of Partnership, Departmental and Branch Accounts and transactions thereof. This will serve as a premise for more advanced courses in Financial Accounting.


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The course provides a fundamental acounting premise  specifically to take care of rudiments of Financial Accounting. It cuts across history, concepts and convention of Accounting, accounting and documentation and process, theoretical framework, rules and regulations, principles and accounting treatments of Bank reconciliation, Sole-proprietorship and final accounts of a Sole proprietorship.


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This course is about the position of the law on preparation of bankruptcy accounts. It also considers the concepts and accounts of Trusteeship, Executorships and the Liquidator. It is design to equip students with the skills needed to discuss, describe and prepare accounts relating to bankruptcy of individuals, partnership, Trusteeship, Executorship and the Liquidator’s Final Account


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This course which has a relationship with other subjects such as financial accounting, auditing, business law, business management is designed to expose students to services inherent in the public sector environment, the attendant legislature and Financial frameworks. This will serve as an eye opener for potential accountants of the accounting practices required by them to ensure accountability in the public sector.


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Food and microorganisms have a lot of relationship positively and negatively. Inasmuch as microbes contribute greatly to food spoilage, people also use them to get different flavours and blends of food. The modern day scientists use intrinsic and extrinsic factors to get the best out of food.

Course content: Advanced ecology, Taxonomy, Biochemistry and analytical technology of bacteria, yeasts, fungi, and viruses associated with food spoilage. Food borne diseases. Food fermentation. Economic importance of microorganism in food. Exploitation of microbes in novel processes for the production of food ingredients.


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