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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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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 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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Objectives of the Course

This course has been designed to serve two purposes. The first is to survey the evolution of monetary policy and the various theories of monetary economics shaped to measure the cost, availability and direction of money in the economic system. The second purpose is to analytically explain monetary policy and look at the bi-direction of money as wealth or as means.


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This lecture provides the students the opportunity to understand accounting depreciation i.e the definition of depreciation, causes of depreciation, method of depreciation. For the teaching learning process to be  effective, the lecturer adopted the activity based teaching technique that enables both the lecturer and the students to part take in the process. Feedback from the students was fair as few questions were asked to evaluate their level of understanding.


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This lecture provides the students the opportunity to understand the meaning of social audits, merits and demerits of social audits. The activity based teaching technique was adopted whereby both the lecturer and the students participate in the lecturing/learning process. After the lecturing the lecturer evaluated the students by asking some questions such as: in our words define social audits. The feedback from the students was fair. The lecture was concluded with take home assignments.


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This lecture is about the origin of auditing, it demonstrates that the popular profession of auditing started from the relationship between Landowners, Tenants and the Overseer, who represented the auditor. The note also showed that, in the early days, the Overseer was required, so as to easily checkmate the excess of farmers/tenants. It also emphasized that the word Auditor was derived from the Latin word AUDIRE, which means to hear. Finally, note concluded by saying auditors should ensure they regularly update themselves with the latest information from the professional organization they belong to, since, today, more is expected from the auditor than just reputation, which was the tradition in the earlier days.


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This topic is about the Ethical framework in Accounting it covers specifically, the concept of ethics and value, types of ethics and the fundamental ethics in accounting, it emphasized that ethics is about acting in a way that is morally justified, while value as a lasting belief share d by people of culture about what is good and bad, the note also specified the types of ethics from the accounting point of view include personal ethics, business and professional ethics. It also showed that for accountant to remain relevant in today’s business and professional world, they must ensure the abide by specific ethics, such as intergrity, confidentiality. Objectivity and independnence, professional competence and due care and professional behavior. The note concluded by stating in clear terms, that for an accountant to be efficient and effective he must ensure that he understands and regularly practice these core values and ethics prescribed by the professional accounting body.


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