ACCOUNTING

The Department of Accounting of Christopher University came into existence in March 2015 but commenced serious academic work in the 2016/2017 academic session. It is hoped that as the programmes of the Department mature, they will definitely take a life of their own and become become full-fledged separate departments.

The B.Sc. (Hons) degree in Accounting is a four-year programme for UTME candidates and three years for direct entry candidates. The programme provides graduates with a broad-based background in preparation for a successful career in a variety of occupations as outlined in the philosophy and objectives. It is also to provide in the process, a solid academic base upon which to build more advanced degrees (M.Sc., Ph.D), if so desired.

The Department of Accounting will promote synergy and collaborative researches in Accounting and other related disciplines such as Banking and Finance. This will make both students and lecturers more versatile and professionally equipped with multidisciplinary competences for managing their lives and personal businesses alongside their intellectual pursuits. The Department will also provide a pool of human and material resources for anchoring a variety of diploma, certificate, and higher degree courses in emerging professional management fields. The Department can also provide specialised consultancy services to corporate and public sector clients.

In addition, the Department will encourage its students to subscribe to and pass the professional examinations of the respective professional bodies. In this regard, the Department will do all that is necessary to obtain the accreditation of its programmes by the relevant professional bodies in addition to the accreditation of the National Universities Commission (NUC).

B.Sc Accounting

100 Level First Semester

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 111Introduction to Accounting & Financial Reporting I3C
2ECO 111Principles of Economics I3C
3BUS IIIIntroduction to Business I3C
4BAF 111Introduction to Finance I3C
5MAT 111Mathematics I3R
6PSY 111Introduction to Psychology2R
7GST 111Communication in English I2C
8GST 112Logic, Philosophy & Human Existence2C
9GST 113Use of Library, Study Skills & ICT2C
TOTAL23
Total Credit Units: 23


100 Level Second Semester

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 121Introduction to Accounting & Financial Reporting II3C
2ECO 121Principles of Economics II3C
3BUS 121Introduction to Business II3C
4BAF 121Introduction to Finance II3C
5MAT 121Mathematics II3R
6COM 121Introduction to Computer2R
7GST 121Communication in English II2C
8GST 122History and Philosophy of Science2C
9GST 123Nigerian Peoples and Culture2C
Total23
Total Credit Units: 23

200 Level First Semester

 

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 211Financial Accounting & Reporting I3C
2ACC 212Auditing I2C
3ACC 213Cost Accounting I2C
4ECO 211Economic Theory (Microeconomics)2C
5BUS 211Principles of Management 12C
6BUS 212Business Statistics I2C
7BUS 213Principles of Marketing I2E
8LAW 214Business Law2E
9GST 211Health Awareness & Environmental Sustainable Development2C
10GST 212Introduction to Entrepreneurial Studies2C
TOTAL21

Status: C= Compulsory, R= Required, E= Elective
Direct Entry Students to register GST111, GST112 and GST113 in addition to the listed Core Courses.

 

200 Level Second Semester

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 221Financial Accounting and Reporting II3C
2ACC 222Auditing II2C
3ACC 223Cost Accounting II2C
4ACC 224Accounting Laboratory & Accounting Application Software2C
5ACC 225Corporate Governance & Accounting Ethics2C
6ECO 221Economic Theory (Macroeconomics)2E
7BUS 221Principles of Management II2E
8BUS 222Business Statistics II2E
9BUS 223Principles of Marketing II2E
10BUS 224Business Communication Skill2E
11GST 222Peace Studies & Conflict Resolution2C
TOTAL23

Status: C= Compulsory, R= Required, E= Elective

Direct Entry Students to register GST121 and GST122 in addition to the listed ‘\n’ Core Courses. Total Units for First and Second Semesters = 41/43 Units.

300 Level First Semester

 

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 311Intermediate Financial Accounting & Reporting I2C
2ACC 312Management Accounting I2C
3ACC 313Taxation I2C
4ACC 314Public Finance2C
5ACC 315Forensic Accounting & Fraud Management I2C
6BUS 311Management Information System3E
7BUS 312Organisational Behaviour2E
8BUS 313Human Resources Management2E
9BUS 314Financial Management2E
10LAW 314Company Law2E
11ESP 311Introduction to Entrepreneurial Skills2C
TOTAL23
Total Credit Units: 14


300 Level Second Semester

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 321Intermediate Financial Accounting & Reporting II2C
2ACC 322Management Accounting II2C
3ACC 323Taxation II2C
4ACC 324Forensic Accounting & Fraud Management II2C
5BUS 321Research Methods3R
6BUS 322Industrial Relations2E
8BUS 323Production Management2E
9BUS 324Management Theory3E
10BUS 325:Total Quality Management2E
11*ACC 399Accounting SIWES3R
TOTAL23
Total Credit Units: 14

400 Level First Semester

 

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 411Accounting Theory & Practice3C
2ACC 412Advanced Financial Accounting & Reporting3C
3ACC 413Corporate Finance2C
4ACC 414International Accounting2C
5ACC 415Public Sector Accounting & Reporting2C
6ACC 416Performance Management2C
7BUS 411Business Policy and Strategy I2E
8LAW 414Executorship, Bankruptcy & Acquisition2E
TOTAL18
Total Credit Units: 27

 

400 Level Second Semester 

S/NCourse CodeCourse TitleCredit UnitStatus
1ACC 421Financial Reporting & Accounting Practice2C
2ACC 422Financial Management2C
3ACC 423Taxation & Tax Management3C
4ACC 424Advanced Auditing, Assurance & Investigation3C
5ACC 499Research Project6R
6BUS 421Business Policy & Strategy II2E
TOTAL18
Total Credit Units: 27

B.Sc Banking

Core Courses:
Economic Theory (Micro): 3
Economic Theory (Micro): 3
Elements of Banking: 3
Total Credit Units: 9

Core Courses:
Practice Of Banking: 3
Financial Management: 3
Monetary Theory And Policy: 3
Financial Systems: 3
Banking Laws And Regulations: 3
Comparative Banking: 3
Banking Methods And Processes: 3
Total Credit Units: 21
Core Courses:
International Finance: 3
Capital Market And Portfolio Theory: 3
Bank Lending And Loan Administration: 3
Investment Banking: 3
Project Evaluation: 3
Marketing Financial Services: 3
Business Policy: 6
Analysis For Business Decisions: 3
Total Credit Units: 27

B.Sc Finance

Core Courses:
Economic Theory (Micro): 3
Economic Theory (Micro): 3
Elements of Banking: 3
Total Credit Units: 9
Core Courses:
Practice Of Banking: 3
Financial Management: 3
Monetary Theory And Policy: 3
Financial Systems: 3
Banking Laws And Regulations: 3
Comparative Banking: 3
Banking Methods And Processes: 3
Total Credit Units: 21

Core Courses:
International Finance: 3
Capital Market And Portfolio Theory: 3
Bank Lending And Loan Administration: 3
Investment Banking: 3
Project Evaluation: 3
Marketing Financial Services: 3
Business Policy: 6
Analysis For Business Decisions: 3
Total Credit Units: 27