Federal University, Dutsin-ma

Katsina state, Nigeria

Courses: 3rd Year 2nd sem., B.Sc. Accounting

  1. ACC312: Corporate Accounting II

    (3 credit units)

    Computation of accounting ratios from commercial and manufacturing companies, banks and insurance companies. Analysis and interpretation of accounting ratios; usefulness and limitations of accounting ratios, types of financial statement analysis and interpretation, Business valuation, share valuation, Company absorption and amalgamation, Capital re-organisation and construction, Inflation accounting: Inflation and its effect on profit, Historical cost accounting (HCA) and its defects, monetary and non monetary items and their treatment, current cost accounting (CCA), scope and basis of disclosure, depreciation adjustment, monetary working capital adjustment, gearing adjustment, current cost profit and loss accounts and balance sheet. Current purchasing power (CPP), its features, and the use of index, preparation of profit and loss account and balance sheet using current purchasing power units.

  2. ACC322: Research Methods

    (3 credit units)

    The meaning and nature of research, the methods of acquiring knowledge, types of research, research process, the research problem, qualities of a good research topic, research problems, formulation of research hypothesis and research questions, steps involved in conducting research, review of literatures, sources and method of data collection, method of data presentation, method of data analysis, research proposal formats, the research report structure of the department of accounting, referencing, styles; APA, Harvard, MLA, etc. Skills of Scientific Investigation, information Gathering, Analysis and interpretation in dealing with business and organizational behavior problems in Nigeria; the art of problem identification and analysis, data gathering, analysis and report writing; the problems and prospects of business research in a sellerís market like Nigeria. Tests of hypothesis using parametric and non-parametric statistics.

  3. ACC332: Quantitative Techniques

    (3 credit units)

    The concept, meaning and relevance of operations research in business, Linear programming: introduction, graphical method, simplex method, sensitivity analysis and linear goal programming. Allocation problems: applications of models to transportation and assignment problems. Queuing theory and its applications: services times, traffics intensity, waiting lines, singles and multi-channel queuing. Network analysis: CMP, PERT methods. sensitivity analysis. Inventory theory: components of inventory models, deterministic and stochastic review models. Methods of forecasting. The spreadsheets, variance-reducing technique, regenerative method of statistic analysis

  4. ACC342: Application of Computer

    (2 credit units)

    Introduction to basic programming, Data types: constant and variables. Statement types: assignment statement; input-output statements, control statements. Introduction to programming languages; basic processing types; constant and variables; statement types; assignment statement; input-out statements and control statements; high level languages, electronic system analysis and design; data processing cycle; database management system; understanding payroll programming; general accounting and applications. Electronic and practical accounting: -Microsoft office. Microsoft word- creating a file; opening and closing and existing file; editing document; formatting documents; working with tables; clip art and word art; page set up and printing. Microsoft Excel: spreadsheet, excel format; additions; averages; subtractions; multiplications; division; summation, minimum, maximum, data linkages; Microsoft Access and database management systems. Microsoft PowerPoint: Introduction; inputting text; graphics and pictures; selecting and inserting designs and background; animations; sound and commands presentation and slide shows. Accounting Packages: Peach tree, quick books; quick view; pastel evolution; pastel partner;

  5. ACC352: Bankruptcy Executor ship and Trusteeship Accounting

    (2 credit units)

    Bankruptcy law, distinction between bankruptcy and solvency, causes of failure, bankruptcy proceedings, discharge of bankruptcy, trusteeship in bankruptcy, types and procedures for liquidation, duties and power of liquidators, void and voidable transactions; grounds of proceeding against officers of the company, liquidators remuneration and the completion of winding up and dissolution of companies, scheme of receivers, executorships law. Wills: Elements of valid wills and procedures, rights and duties of executors, executors and administrators, preparation of bankruptcy accounts, statement of affairs, deficiency account showing relevant items.

  6. ACC362: Corporate Governance and Professional Ethics

    (2 credit units)

    The concepts of corporate governance, the corporate governance objectives, the corporate governance revolution and corporate scandals, code of business conduct and ethics, the importance of good corporate governance, ethnical conduct of professional accountants, barriers and opportunities to achieving those objectives, creative accounting and corporate governance, stakeholder responsibilities for good corporate practices, corporate governance practices in Nigeria: case studies ( e.g. banking industry). Principles and application of professional ethics: The nature of ethics, differentiation between philosophical and professional approaches; concepts of integrity; objectivity, independence, confidentiality; public expectations; ethics and the profession; ethics and the law.

  7. ACC372: Forensic Accounting

    (2 credit units)

    Introduction to forensic accounting and investigation, distinction between forensic investigations and financial audits, historical perspective of auditors' role in forensic accounting. The role of forensic fraud, root, causes of fraud, conceptual overview of fraud deterrence cycle, financial reporting, fraud and capital market, financial crimes, money laundering, the role EFCC, ICPC, etc. fraud detection techniques, the role of the internal audit in fraud prevention, investigative techniques, the future of forensic accounting investigation

  8. ACC382: Environmental Accounting

    (2 credit units)

    Concept of environmental accounting, key terms and underlying concepts, introduction to environmental accounting as a business management tool, costs and environmental impact assessment (EIA), applying Environmental accounting to cost allocation, applying Environmental accounting to capital budgeting, processes and products design.

  9. BSM362: Interest Free Banking

    (2 credit units)

    Money and banking in an Islamic economy. Monetary and fiscal structures for an Islamic economy - Institutions and policy. Elimination of interest from the economy. Islamic banking Vs. Interest free banking. Organization and operation of Islamic banks: principles and profile of Islamic banking. Organizational and operational variations of such banks in Islamic and interest charting economics. Process of credit creation. Central banking operations. Central banking system in an Islamic economy: Role of Central Banks in promoting Islamic and interest-free banks in non-Islamic economics. Case studies Islamic and interest-free banks. Islamic banking as practiced now in the world. Interest-free banks in other economies. Prospects of Islamic banking in Nigeria. Principles and practice of Islamic Development Bank.

  10. ACC392: Accounting Theory

    (2 credit units)

    Introduction to accounting theory, historical development of accounting, accounting theory construction, regulation: standard setting in a political environment, normative theory: foundational concepts and measurements, Positive theory: economic consequences of positive accounting theory, criticisms of positive accounting theory, social and environmental accountability, ethics and the accounting discipline, behavioral aspects and user-usefulness of accounting.

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