Courses: 2nd Year 2nd sem., B.Sc. Business Management
BSM212: Marketing Management(2 credit units)
Application of the fundamental principles of management to the Marketing Function. The Organization, Planning, Control and Co-ordination of the Marketing Function. Organization of the Marketing Plan, Co-ordination and interaction of the whole marketing function (Product, Physical Distribution, Pricing and Promotion), Marketing and Social Responsibility, Consumer Behaviour, etc.
BSM222: Nigerian Business Environment(2 credit units)
The concepts of Business Environment. The concept of organizations, the concept of interactions between organizations and relevant Business environments. The environment of an organization as a source of inputs, and as a repository for the outputs of Organizations. Models of relationships between organizations and the environments. How to measure the major aspects of the environment of an organization. Examples of classroom, department, faculty, University, community, state and country, as general environments, for given Business activities. The Nigerian Business system in charts, facts, figures and general descriptions, the role of government in the Business system. The factors affecting public and private Organizations in Nigeria. The laws, conventions, socio-cultural practices, beliefs, economic structure, financial, monetary, as well as budgetary policies of State and Federal Governments, affecting organizations. The Fourth National Development Plan and Business activities in Nigeria. The ECOWAS as an extension of the environment of Businesses in West Africa. How to manage the interface between given organizations and their relevant environment affect organizational success and failure. Business and management strategy formation as a way of dealing with future changes in the environment. Techniques of forecasting trends and changes in the environment of organization.
BSM232: Commercial Law II(2 credit units)
Nature and meaning of hire purchase; hire purchases in Common Law and under Hire purchase Act 1965. Ownership and passing of property; remedies of owner and hire; minimum payment classes and damages standard from hire purchases sale agreements. Definition and formalities and capacity; authority of the agent; ratification; types of agents, rights and duties of principal and agents; termination, relationship of principal and agents to third parties.
BSM242: Introduction to Business Finance(2 credit units)
Nature and scope of Finance: Meaning of Finance, The finance Function, Goals of the Firm, Finance and Related Disciplines, The Role of Financial Managers, Finance Decisions and Risk Return Trade off, Finance in the Organization Structure of the Firm. Basic Forms of Business organizations; Sources of Business Finance; Introduction of Financial Analysis; Profit planning; Financial Forecasting; and Introduction to Working Capital Management.
ECO212: Introduction to Macroeconomics(2 credit units)
Macroeconomic goals, National income accounting frame works (approaches GNP estimation problems); Circular flow of income; National income aggregates.Trade cycle, international monetary systems, and domestic economic stabilization, fiscal and monetary policies, the Keynesian systems, the paradox thrift, the classical and monetarists systems; Price control and Inflation.
ACC222: Introduction to Cost and Management Accounting(3 credit units)
Nature, scope and functions of cost and management accounting. The principles underlying the preparation and presentation of cost accounts for various types of business. The different meaning of cost: viz Historical costs, standard cost, marginal cost, Average cost etc. Cost unit and cost centres. The elements of cost and classification of costs. Cost accounting for material, labour, overheads and equipment. Job costing, batch costing contract costing and process costing. Element of marginal costing, standard costing and budgetary control. Double entry account for cost control. Nature and uses of accounting ratio. Elementary breakeven analysis. Current problem and issues in cost accounting.
GST212: Introduction to entrepreneurial Skills(2 credit units)
Introduction to entrepreneurship and new venture creation; Entrepreneurship in theory and practice; The opportunity, Forms of business, Staffing, Marketing and the new venture; Determining capital requirements, Raising capital; Financial planning and management; Starting a new business, Feasibility studies; Innovation; Legal Issues; Insurance and environmental considerations possible business opportunities in Nigeria.
GST222: Peace Study and conflict Resolution(2 credit units)
Basic Concepts in peace studies and conflict resolution, Peace as vehicle of unity and development, Conflict issues, Types of conflict, e. g. Ethnic/religious/political/economic conflicts, Root causes of conflicts and violence in Africa, Indigene/settler phenomenon, Peace - building, Management of conflict and security, Elements of peace studies and conflict resolution, developing a culture of peace, Peace mediation and peace-keeping, Alternative Dispute Resolution (ADR), Dialogue/arbitration in conflict resolution, Role of international organizations in conflict resolution, e.g, ECO WAS, African Union, United Nations, etc.
GST232: Communication in Arabic(2 credit units)
ACC232: Auditing I(3 credit units)
The nature and purpose of an audit. The role of internal audit, external audit, reporting responsibilities, appointment, dismissal, resignation. The concepts of “true and fair”, “independence of auditor”. Relationship of auditors to directors, shareholders and other financial statements’ users. Regulatory and ethical issues in auditing: Scope and terms of engagement of auditors as provided in companies and allied matters Act, 1990 as amended; banks and other financial institutions Act No 25 of 1991; Insurance Act 2003; Pensions Reform Act 2004; Financial Reporting Council Act 2011; International Auditing and Assurance Standards, IFRS; Professional pronouncements and their applications. Audit Planning- Initial review of accounting system with regards to financial , legal and personnel situations and the industry environment to which it operates; allocation and supervision of work and responsibilities; designing the audit programme; examining the impact of relevant legislations on the performance of an audit; evaluating the quality of an audit and maintaining adequate working papers; planning ; documentation and monitoring of time and costs; Establishing procedures for obtaining audit evidence, including balance and transaction testing such as third party confirmation; analytical procedures; and management representation’ quality control and peer review; Development of audit strategy; determination of audit risks, Execution of audit strategy; organizing; audit working paper and working with specialist reports. Internal audit and control: Scope and purpose of internal audit, Reviewing the relationship between external and internal audit; Internal control system and corporate governance. Outsourcing the internal audit functions. Auditing techniques: Audit evidence - Sources of audit evidence, sufficiency; relevance and reliability of audit evidence; procedures for obtaining audit evidence. Audit sampling: meaning of statistical and non statistical sampling; reasons for audit sampling; circumstances where audit sampling may not be appropriate; stages involved in audit sampling; planning the sample; factors influencing sample size; methods of selection of items and sampling techniques; advantages and disadvantages of statistical sampling methods. Vouching of accounts, verification of assets, flow charting, stock taking procedures, letter of representation. The Audit Report: Types of Audit Report-statutory and non statutory; qualified and unqualified reports; reviewing subsequent events; going concern status; management representation; and the true and fairness of financial statements. Relationship of auditors with audit committee and third parties.Statutory requirement for audit report (Companies Act 1968).Professional requirements, duties and powers under statue and case law, independence and ethical consideration.
BSM252: Capital Market Studies(2 credit units)
The Nigerian Investment environment, the capital market and the regulatory, the capital market operators, capital market instrument, investing insecurities, trading insecurities, measuring the performance of the securities, managing the investment portfolios, the global financial issues, capital, market reforms.
POL222: Foundation of Political Economy(2 credit units)
This course highlights the basic concepts in political economy the relationship between economic system and politics, class analysis, productive system, productive forces as well as the theory of Marxism and the capitalist/bourgeois political economy.
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