Federal University, Dutsin-ma

Katsina state, Nigeria

Courses: 3rd Year 1st sem., B.Sc. Business Management

  1. BSM311: Management Theory and Practice

    (3 credit units)

    Concepts of theory in the physical and social sciences. Levels of theory. The features of theory in management. Links between management theories and management models. Practice of management conduct as a test of good management theory. Existing difficulties of developing useful management theories in Nigeria and other developing countries. Theories of management, e.g. the scientific management movement, the human relations movement, the systems movement, and the managerial behavioural movement, Theory X and Theory Y. The Grid approach, Participative models. Management by objectives, Quantitative and behavioural control models, Testing specific theories and models in Nigeria. Criteria for locating bad management practices, and ideas of how better management theories may be introduced to particular Nigerian organizations.

  2. BSM321: Production Management

    (2 credit units)

    Elements of Production; Production and Process Design and Management, Facility location and Layout; Modern Tools and Machinery of Production, Standards Definition, Line Balancing, Automation, Production Scheduling and Control, Work Study, Maintenance and Tools and Equipment, Quality Control. Inventory Control, Project Planning, Forecasting, Aggregate Planning Control and material Resource Planning.

  3. BSM331: Human Resource Management

    (3 credit units)

    Meaning, Scope and Nature of HRM; Supply and demand characteristics of labour – by type; Organization of the personnel functions; Manpower Planning; Recruitment, Selection and Placement; Motivation; Leadership styles; Training and Development; Performance appraisal, Disciplinary procedures, Employee welfare, processing of grievances and communication process.

  4. GST311: Introduction to Entrepreneurial Studies

    (2 credit units)

    Some of the ventures to be focused upon include the following: soap/detergent, tooth brushes and tooth paste making; photography; brick, nails, screws making; dyeing/textile blocks paste making; rope making; plumbing; vulcanizing; brewing; glassware production/ceramic production; paper production; water treatment/conditioning/packaging; food processing/packaging/preservation; metal working/fabrication-steel and aluminum door and windows; training industry; vegetable oil /and salt extractions; fisheries/aquaculture; refrigeration/air conditioning; plastic making; farming (crop); domestic electrical wiring; radio/TV repairs; carving; weaving; brick laying/making; bakery; tailoring; iron welding; building drawing; carpentry; leather tanning; interior decoration; printing; animal husbandry (poultry, piggery, goat.); metal craft-blacksmith, tinsmith; sanitary wares; vehicles maintenance and bookkeeping.

  5. ACC311: Corporate Accounting I

    (3 credit units)

    Legal requirement of companies, introduction to companies account, statutory Books and Returns, pre-incorporation profits, Post-incorporation profits, formation expenses, Issues and Redemption of shares, debenture stock, forfeiture and reissue of shares and debentures, treatment of taxation in accounts including deferred taxation. Published accounts of a company: Comprehensive Income statement, Financial position (Balance sheet), Changes in Financial position, value added statement, Cash flow statement, Directors report. Conversion of sole trader to Limited Liability Company; conversion of partnership to Limited Liability Company.

  6. ACC321: Cost Accounting

    (3 credit units)

    A review of history, principles and objectives (in terms of users) of Cost Accounting (information).Preparation and presentation of Cost Accounting information. Information for various users and levels of management as well as various types of businesses. Accounting aspect of Materials costing, Labour costing and Overheads costing. Job costing; batch costing; contract costing. And Process costing; (detailed treatment of join and by –products as well as spoilage). break-even analysis and cost-volume-profit analysis. Cost behaviour, Marginal and absorption costing, Standard costing and variance analysis: and budgetary control and variances analysis; Behavioral aspects of cost accounting. Cost Control: cost control and reduction techniques; value analysis; work study; method study; quality control techniques; merit rating; Job evaluation; work measurement and coat audit. Topical issues in cost accounting. Integrated and interlocking accounts; book-keeping entries for costing systems, integrated and interlocking systems, reconciliation of financial and cost accounting profit.

  7. BSM341: Business Risk Management

    (2 credit units)

    Introduction to concepts of risk and uncertainty, attitudes to risk, types of losses arising from pure risks, the cost of risks for households, firms; and society. The aim of risk management: An analysis of the objectives of risk management for the individual and for firms, Relationship to corporate goals, role of a risk manager within an organization. Analysis of information, the identification of risk; the measurement of risk. Risk reduction, Statutory requirements, Evaluation, the costs and benefits of risk reduction. Risk Transfer: Non-insurance methods (contract conditions, sub-contracting etc.): insurance. Financing Retained Risk: Methods (absorb as operating costs; funding, captive insurance company, contingency loans); Relative costs, including tax treatment

  8. BSM351: Islamic Business Ethics

    (2 credit units)

    The nature and roles of Islamic ethics. The nature and structure of critical problems in economic activities in Nigeria and other countries. The role of Islamic ethics in economic and societies operations. The scope of Islamic correctives. Business activities from Islamic perspective ( i.e. Mudarabah, Musharaka).

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