Courses: 1st Year 2nd sem., B.Sc. Accounting
ACC112: Introduction to Accounting II(3 credit units)
Suspense accounts and Correction of errors, control accounts, bank reconciliation statements.Trading, profit and loss accounts and balance sheets of a sole trader including IAS 1. Capital and Revenue expenditures including depreciation (IAS 16) and impairment (IAS 38). Treatment of accruals and prior year adjustments including IAS 8. Other provisions, prepayments, discounts and other adjustments. Accounting for inventories (IAS 2), incomplete records, manufacturing accounts, Accounts for non-profit making organizations (NGO’s, clubs, societies associations). Simple payroll procedures: documentation, authorization, approval and payment methods, e.g cash, cheques and automated payments. Calculation of gross earnings, deductions and net payments. Basic Employee Records and Recording of payroll transactions.
ECO112: Principles of Economics II(2 credit units)
Introduction: the scope of macro economics. Stock and flows. The circular flow of income; National income measurement; problems of measurement and uses of national income statistics. Direct and indirect taxes and the merits and demerits of each. Fiscal Policy, Economic Growth and development, labour market; Inflation and unemployment: definitions, causes, types, effects and remedies. Money: Definitions, types, historical development, functions and characteristics/features. Commercial and central banking, international economics institutions.
BSM122: Business Mathematics II(3 credit units)
The Circle; Trigonometric Functions; Logarithmic Functions; Exponential Functions. Maxima, Minima and Points of Inflection; Integral Calculus; Integration by Substitution and By-Parts: Expansion of Algebraic Functions; Simple Sequences and Series, Compound Interest
GST122: Use of library, Study Skills and ICT(2 credit units)
Brief history of libraries, Library and education, University libraries and other types of libraries, Study skills (reference services), Types of library materials, using library resources including e-learning, e-materials; etc, Understanding library catalogues (card, OPAC, etc) and classification, Copyright and its implications, Database resources, Bibliographic citations and referencing. Development of modem ICT, Hardware technology Software technology, Input devices, Storage devices, Output devices, Communication and internet services, Word processing skills (typing, etc).
BSM112: Elements of Management(3 credit units)
Basic Concepts in Management: Management Principles, Functions of the Manager. Planning: Nature and Purpose the organizing function, Department, Line and Staff Authority, Staffing and Directing: Selection of Employees and Managers, Appraisal of Managers, Management Development, Nature of Directing, Motivation Leadership Controlling: the Control Process, Control technique, recent developments in the control Function The Nigerian environment: Management problems in Nigeria, Challenges of Indigenization, transferability of Management system.
GST112: Communication in English II(2 credit units)
Logical presentation of papers, Phonetics, Instruction on lexis, Art of public speaking and oral communication, Figures of speech, Précis, Report writing.
ACC122: Introduction to Statistics(2 credit units)
Nature of statistics, statistical enquiries, form and designs, the role of statistics, concepts in statistics, Discrete and continuous variable, functional relationships, sources of data, method of collecting primary data, presentation of statistical data, measures of central tendency, measures of dispersion, skewness and kurtosis. Elementary probability theory, Probability distribution: Binomial, Poison, normal and hyper geometric.
GST132: Logic, Philosophy and Human Existence(2 credit units)
A brief survey of the main branches of Philosophy Symbolic Logic Special symbols in symbolic Logic-conjunction, negation, affirmation, disjunction, equivalent and conditional statements law of tort, The method of deduction using rules of inference and bi-conditionals qualification theory. Types of discourse, Nature or arguments, Validity and soundness; Techniques for evaluating arguments; Distinction between inductive and deductive inferences; etc. (Illustrations will be taken from familiar texts, Including literature materials, Novels, Law reports and newspaper publications).
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