Federal University, Dutsin-ma

Katsina state, Nigeria

Courses: 1st Year 1st sem., B.Sc. Accounting

  1. GST111: Communication in English I

    (2 credit units)

    Effective communication and writing in English, Language skills, writing of essay answers, Comprehension, Sentence construction, Outlines and paragraphs, Collection and organization of materials and logical presentation, Punctuation.

  2. GST121: Nigerian People Culture and Anti Cultism and Social Vices

    (2 credit units)

    Logical presentation of papers, Phonetics, Instruction on lexis, Art of public speaking and oral communication, Figures of speech, Précis, Report writing.

  3. BSM121: BUSINESS MATHEMATICS

    (3 credit units)

    Mathematics and Symbolic Logic; Inductive and Deductive Systems; Concepts of Sets; Mappings and Transformation; Introduction to Complex Numbers; Introduction to Vectors; Matrix and Determinants. Discrete and Continuous Variables; The Straight Line in Various Forms.

  4. GST131: Introduction to Computer Science

    (2 credit units)

    Definition and History of Computers, Computer and the Society. Functions, Components, Devices and characteristics of computer, Computers for data processing and types of platform of secretarial duties. Interacting with your computer, Storing information in a computer. Computer maintenance and security devices. The internet, internet and online Resources, Computer application and problems solving. Uses of the Computer in day to day life.

  5. ECO111: PRINCIPLES OF ECONOMICS I

    (2 credit units)

    Economics: Definition, scope and methods of analysis; division between micro and macro-economics. Basic problems of resource allocation and the various modes of production. Demand and supply theory: Definition determinations, movement along the curves and the shifts of the curve equilibrium prices, the effects of shifts of the curve. Positive and normative economics and the role of “value” in social theory. The meaning of scientific method and the tools of analysis. the concepts scarcity; the pricing system and its functions under different types of institutions. Distribution of income among factors and individuals. Market structure i.e perfect competition, monopoly etc. Production function.

  6. ACC111: INTRODUCTION TO ACCOUNTING I

    (3 credit units)

    The nature and scope of Accounting, definitions of Accounting including a brief history of development of accounting, the role of accountants, the accounting function and its relationship with information systems of an organization, users of accounting information and their needs, Range of accounting services provided by accountants. Generally accepted accounting principles including Accounting bases, concepts and conventions, Accounting procedures, systems, standards and standards setting bodies and organs. Methods of Recording accounting data: manual and mechanical. Accounting equation including Capital and Revenue expenditures. Double-entry Book-keeping system: definitions of Book-keeping, source documents, books of original entries including cash book, ledger accounts including single, two and three column cash book including petty cash book, ledger postings, personal accounts and the trial balance. Introduction to cost and management accounting: Definition of cost and management accounting, Element of cost associated with inventory, Inventory control: stock valuation methods (LIFO and FIFO), Introduction to Taxation; Definition of taxation; functions of taxation, principles and classification of tax; Tax administration and assessment procedures; Allowable and non-allowable income and expenses; Tax avoidance & tax evasions. Introduction to Auditing: Definition of Auditing; types of auditing; Advantage and disadvantages of auditing.

  7. BSM111: INTRODUCTION TO BUSINESS

    (3 credit units)

    The Scope of Business; the Character of Business from social, legal and economic perspectives. Forms of ownership, sole proprietorship, partnership, Corporations: limited/unlimited liability, public limited liability companies, multinational organisations, non-governmental organization. Organization and Management. Marketing, Production, Finance and Accounting Functions, Government and Business. The Social Responsibility of business. International Business. Problems of Nigerian business enterprises.

  8. SOC111: Introduction to Sociology 1

    (3 credit units)

  9. POL111: Introduction to Political Science

    (3 credit units)

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