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General coursesCourse TitleCredit
GST 111 Communication in  English2
GST 112History & Philosophy of Science2
GST 113Nigerian People and Culture2
GST 111 German1
Faculty Courses  
EDU 101Sociological Foundation of Education 2
EDU 111Intro to Educational  Psychology2
Departmental Courses  
BED 111Principles of Business Education2
ACC 111Principles of Accounting 13
MAS 111Business Mathematics 13
ECC 111Principles of Economics 12
BED 111Introduction to Business2
CSC  111Introduction to Computer                                         2


General Studies Course TitleCredit
GST 121Communication  English 112
GST 114Social Science2
GST 115Logic and Philosophy2
Faculty Courses  
EDU 102Philosophical Foundation of Education2
EDU 103Historical Foundation of Education2
Departmental Courses  
MAS 121Business Mathematics 112
ACC 121Principles of  Accounts 113
ECC 121Principles of Economics 112
BAM 121Introduction to Business 112
ICH 112Vocational Education2
CSC  121Computer Application                                                   2





General CoursesCourse TitleCredit
GST 209Fundamental Theology2
GST 117Fundamental French2
Faculty Courses  
EDU 221Fundamentals of Curriculum  Development2
Departmental Courses  
ACC 214Auditing I 2
BED 223Special Methodology in Business Education2
BED 201 Basic Word Processing.2
BAM 221Principles of Management 12
BED 212Business Law 3
 ACC 213Taxation Law and Accounts3
ACC  211Introduction to Financial Accounting I2


General courses Course TitleCredit
GST 222Peace and Conflict Resolution2
Faculty Courses  
EDU 222Basic Methodology 2
EDU 225Micro Teaching2
EDU 261Educational Technology 3
Departmental Courses  
BED 224Auditing II2
BED 202Basic Word Processing II2
BED 221Introduction to Financial  Accounting II2
BED 223Taxation Law & Accounting II3
BED 221Principles of Management 112
BED 222 Business/Company  Law II3
GES 209Ethics2




Faculty Courses 
EDU 325Teaching Practice6
EDU 331Educational Research2
EDU 332Basic Educational Statistics2
Departmental Courses  
ACC 311Intermediate Financial Accounting3
MKT 211Principle of Marketing 1 2
BED 316Management Information System2
BED 311Office Management 12
ACC 212Cost Accounting 12
BED  301 Word Processing  I                                                       2


Faculty Courses  
EDU 333Educational Measurement and Evaluation2
Departmental Courses  
BED 322Advanced taxation Law Accounts I3
ACC 321Intermediate Financial Accounting 11 3
ACC 222Cost Accounting 11 3
MKT 221Principle of Marketing 11 2
ACC 324Money and Banking3
BED 313Office Management 112
BED 301
Word Processing II2
   TOTAL                                                       22




Faculty Courses  
EDU 341Educational Administration and Supervision 2
Departmental Courses  
BKF 413Financial Management2
ACC 411Advanced Financial Accounting2
ACC 415Govt.& Public Sector2
BED 414Seminar in Business Education 2
BED 415Industrial Training6
BED 401Entrepreneurship Education 12
BED 411Business Communication 2
                                                            TOTAL 20


Faculty Course  
EDU 433Research Project6
Departmental Courses   
BAM 312Human Resource Management 112
ACC 452Advanced Taxation  3
ACC 421Advanced Financial Accounting II3
BED 402Entrepreneurship Education 113
BED 412Management of Business Education 3




ACC 111: PRINCIPLES OF ACCOUNTING 1                                                       (3 Credits)

1.       Nature of Accounting: Historical Development of Accounting. Accounting Concepts, Bases and polices. Definitions Accounting, Accountancy, Book keeping and Accounts. Accounting principles and Conventions.

2.       Accounting Books and Records: Source documents, book of prime entry, Ledgers and Trial Balance. Double entry Book keeping, 'T' Accounts and Columnar Accounts. Capital and Revenue Items, Classification of Accounts.

3.       Final Account for the Sole Proprietor: Income Statement and balance sheet. Balance sheet Equation.

4.       Adjustment in Final Account: Accruals and prepayments. Provisions for Bad and Doubtful Debts. Provisions for discounts and depreciation.

5.       Miscellaneous: Bank reconciliation statement and the cash book. Petty Cash book and the imprest system.

 BED 102 : Mathematics for Management Sciences (including calculus) 1&11, Mathematics and symbolic logic: inductive and deductive systems; concepts of sets mappings and Transformation. Introduction to complex Numbers, introduction to vectors matrix and Determinants. Discrete and continuous; variables. The straight line in various forms: 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. (3Units).

BED 111: PRINCIPLES OF BUSINESS EDUCATION                                      (2 Credits)

          This course is designed to introduce aspiring business educator to the scope and status of business education in Nigeria and beyond. Topics to be discussed include historical growth and development of business education, definition and scope of business education in national policy on education, the place of business education in the Nigerian Society and problems of

business education. Additionally, the student will be expected to be familiar with current viewpoints and controversies concerning programmers in our secondary schools; meaning of education as a generic term; New branches of an education; characteristics of co-operative education as a form of functional education, functions and procedures of cooperative education.

 ACC 121: PRINCIPLES OF ACCOUNTING 11                                                    (3Credits)

1.       Accounting Systems: Nature of accounting systems. General journal. Control accounts. Suspense accounts correction of errors.

2.       Preparation of accounts from incomplete records.

3.       Account of Non-trading Organizations: Receipts and payments accounts. Income and expenditure accounts. Receipts and expenditure account.

4.       Manufacturing Accounts: Elements of cost, Direct and indirect cost. Production, distribution and operational cost. Profit or loss on Manufacturing.

5.       Joint Venture Accounts and Consignment Accounts: Joint venture with 'X' account. Memorandum joint venture account. Consignor's and consignee's accounts.

6.       Computation of interests and commissions.

7.       Introduction to Partnership Accounts: Partnership agreement, profit sharing and partners' capital, current, interests, drawings and appropriations accounts.

 ECC 111: PRINCIPLES OF ECONOMICS 1                                                        (2Credits )

The subject matter nature and significance of economic science. The tools of economic analysis. Basic economics concepts value, utility, cost etc. theories of demand and supply. Inflation, Elementary theories of cost. Elasticity of demand and supply and their application. Money and financial institutions.

ECC 121: PRINCIPLES OF ECONONMICS II                                                    (2 Credit)

 Distinction between micro and macro economics. Production theory location, returns to proportion and returns to scale. Classification of market

structures. Basic principles of international trade, public finance, wages determination.

BAM 121: INTRODUCTION TO BUSINESS 1                                                    (2 Credits)

A study of the nature of Business  Organizations. The character of Business from a social and Economic perspective. Scope of  Business; Definition of Business: External properties of Business; Role of Business; Types of Economic System. Why Study  Business.

1.       Forms of Business Ownership: Sole proprietorship, partnership, Joint stock company; statutory corporations/public enterprises, and cooperative societies.

2.       Management and Organization: Nature of management; functions of management; line and staff functions in organizations.

3.       Production and Marketing: Types of production; production processes; The  Marketing Functions.

4.       The Finance Function: Types of Financing-Short-term. Medium Term, Long Term financing; Factors Influencing choice of funds. Types of Shares.

5.       The Accounting Function: purpose of Accounting; principles of Accounting; Double entry Bookkeeping; Day books, Ledger Accounts, The Trial Balance, profit and Loss Account, and the Balance Sheet.

 BAM 121 : INTRODUCTION TO BUSINESS 11                                                (2 Credits)

This course is designed to familiarize the students with forms of business and management process.

1.       Business Integration and Combination: Types of integration; reasons for business integration; problems of business integration.

2.      Government/Business Relations: Government and business; government in business; reasons for government involvement in business.        

3.     Business Organizations and Social Responsibility: What is the social responsibility of business? Social issues facing business organization; the debate on the social responsibility of businesses Nigeria's corporate experience.

4.      International Business/International Trade: Theories of international trade; reasons for international trade; terms of international trade.

5.     Management of Industrial Relations: Trade union formation and growth; trade union objectives; problems of trade unions; formation of employer's associations; objectives and functions of employers association; the role of government in labour-management relations.

6.       Employee Needs in an Organization: Managing individual needs in an organization; introducing some theories of motivation. Maslow's hierarchy of needs; McGregor's theories X and Y; Hertzberg's two factor theory; etc.

7.       Insurance: Meaning and principles of insurance; types of insurance; importance of insurance. 

ICH 112 : HISTORICAL FOUNDATIONS OF VOCATIONAL EDUCATION (2 Credits) this course offers orientation to the concepts, purposes, structure and content of Vocational Education; the role of Vocational education in the socio-economic growth and development of Nigeria. Units of instruction will include: Definition of terms and terminology. Aims and assumptions and theories of Vocational education.

Major goals of Business/consumers education, Home-economics education, Industrial-technical education, Agricultural education. General education versus Vocational education. Traditional concepts and theories of vocational education. In Nigeria. education. Survey of historical development of vocational and technical education. Nigeria's education structure and vocational education/ Survey of vocational education in USA, UK and other parts of the world.


1.0 Understand the meaning of word processing

2.0 Know Microsoft word Environment

3.0 Know how to save a file

4.0 Know how to open a file

5.0 Know how to use page set-up

6.0 Know how to make Insertions

7.0 Know how to apply shortcuts

8.0 Know how to format documents

9.0 Know how to apply mail merge

10. 0 Know how to apply mail merge

11.0 Know how to link documents

BED 221: PRINCIPLES OF MANAGEMENT I                                                               (2 Credits)

Basic concepts in management: Management, principles. A study of organizations and of the activities of the manager in an organization. Planning: Nature and purpose. Span of management, designing operating units, delegating and decentralizing. The concept of staff, selection and appraisal performance of managers. The Nigerian environment, management problems in Nigeria, challenges of industrialization, transferability of management systems.

ACC 214 :  AUDITING I                                                                                                          ( 3 Credits)

1.       Nature of Auditing: Origin, definitions and objects of auditing distinction between auditing, accountancy and investigations. Rights, duties and qualifications of the auditor. Types of audit. Advantages of an audit.

2.       Auditing guidelines and concepts: Standards and guidelines of auditing operational standards. Profession at requirements. Independence, materiality and uniformity concepts.

3.       Auditing under the law. Statutory and private audits provisions of CAMA, 1990. Audit of small and registered compares.

4.       Commencement of an Audit: Engagement letter. Review of statutory books, etc. Techniques and conduct of an audit.

5.       Internal control system: Definitions and importance internal control. Nature, objectives and scope of internal control. Internal  audit and internal check. . Internal audit versus external audit ascertainment of the system. Testing the system. .Management letter.

ACC 224 :  AUDITING II                                                                                                       ( 3 Credits)

1.       Audit Procedures and Final Audit: Audit Programme planning the Audit. Implementing the audit .

2.       Audit Testing: Walk-through test and depth test compliance and substantive tests. Rotational and vouching tests.

3.       Verification and valuation of balance sheet and income statement items.

4.Audit working papers: Audit evidence. permanent and current audit file.

5.       Audit practice with respect to distributable profit effects of statute and decided cases.

6.       Audit's liability. Duty of care. Liability under statute and under common law. Civil and criminal liability. Effect of decided cases.

ACC 213 :  TAXATION LAWS AND ACCOUNTS I                                                         ( 3 Credits)

1.         Introduction to public finance: Sources of government revenue classification of taxes. Impact, incidence and objects of taxation. Modern canons of taxation. effects  of  taxation.

2.       Historical development of taxation in Nigeria.

3.       Ascertainment of income: Definitions. Deductions allowed and not allowed. Chargeable income. Exempted income. Computation of adjusted profit.

4.       Assessment of income: normal assessment and abnormal Assessments – PYB and actual. Commencement and cessation. Provisions. Change of accounting date.

5.       Loss relief: Carry forward relief and immediate set-off.

6.       Capital allowances: Initial and annual allowances. Balancing charge and balancing allowance. Overlaps and gaps in basis period restrictions of capital allowance claimable. Detailed treatment of personal income tax act, PITA, 1993.


1.       Computation of tax liability: Assessable Profit. Personal relief's income  tax  rate. Determination of tax payable for sole proprietors.

 2.      Personal and partnership assessments: Application of PITA, 1993 to partnerships. Treatment of partners, salaries, interest on capital, etc. Computation of Tax Liability.

3.       Company Taxation: Application of CITA, 1979 as amended. Assessment of company income. Determination of tax. Withholding tax on dividends. Taxation of shipping or air transport companies. Taxation of insurance  companies,  banks and other financial institutions.

4.       Income tax administration in Nigeria: Assessment and collection machinery. Federal board of inland revenue. State boards of internal revenue. Tax assessment authority. Tax  collectors and collecting agents. Joint tax board.        

ACC 211 :  INTRODUCTION TO FINACIAL ACCOUNTING I                                  ( 3 Credit3)       Pre-requisite Acc 112

1.   Partnership accountings: Admission and retirement of partners. Change in profit sharing ratio. Treatment of goodwill. Dissolution of partnership. Conversion to limited liability companies.

2.  Branch account and departmental accounts (excluding foreign branches)

3.  Hire-purchase accounts: buyer's book and seller's books. Treatment of re-possession in the books.

4.  Miscellaneous Accounts: Containers accounts, goods on sale or return. Contract accounts. Royalty accounts. Accounting for bills of exchange.


1.0     Understand the meaning of word processing

2.0     Know Microsoft word Environment

3.0     Know how to save a file

4.0     Know how to open a file

5.0     Know how to use page set-up

6.0     Know how to make Insertions

7.0     Know how to apply shortcuts

8.0     Know how to format documents

9.0     Know how to print a document

10.0   Know how to apply mail merge

11.0 Know how to link documents

 BAM 221: PRINCIPLES OF MANAGEMENT 1                                                            (2 Credits)

Basic concepts in management: Management, principles. A study of organizations and of the activities of the manager in an organization. Planning: Nature and purpose. Span of management, designing operating units, delegating and decentralizing. The concept of staff, selection and appraisal performance of managers. The Nigerian environment, management problems in Nigeria, challenges of industrialization, transferability of management systems.


This covers the law of contract, agency, sale of goods, hire purchase and consumer credit and insurance.


Setting up business, registration of company negotiable instruments, bankruptcy, partnership, employer and negligence and arbitration

ACC 211 : INTRODUCTION TO FINANCIAL ACCOUNTING 11                             (3 Credits)

1.       Accounts of limited liability companies: Distinction with partnerships. Memorandum and articles of association. Statutory Books and returns. Classes of share capital. Application, allotment and forfeiture of shares. Final account of companies. Share redemption

2.       Published accounts of Companies: Requirement of SAS No. 2 and CAMD No1, 1990. Income statement, balance sheet, Notes to  the accounts, source and application of funds, value added statement, and historical financial summary.

3.       Treatment of taxation in the accounts: Corporation tax. Withholding tax on dividends. Deferred taxation.

4.       Investment accounts and Stock exchange tr requirements. On the exchange.

BED 313 :  COST ACCOUNTING I                                                                                    ( 2 Credits)

1.       Natures of cost accounting: Historical development of cost accounting. Purpose and scope of cost accountancy .Definitions; cost accounting, costing and cost accountancy. Relationship between financial, cost and management accounting.

2.       Classification and concepts: Classification of costs. Cost concepts. Uses of cost data.

3.       Elements of cost : Materials, labour and overheads. Direct and indirect cost. Material costing, purchasing, storage and control. Inventory valuation models.

4.       Labour costing and control: Recruitment, Remuneration and payrolling. Wages determination and methods of remuneration. Labour costing and the learning curve.

5.       Overhead costing: Classification, apportionment and absorption of overheads.

6.       Cost accounting book keeping: Interlocking accounting systems. Reconciliation of cost and financial accounts. Integral accounts.

7.       Cost audits: Nature of cost audit, materials purchase and audit. Labour cost audit and overhead cots audit. Methods and system audit. 

ACC 222 :  COST  ACCOUTING II                                                                                    (2 Credits)

1.       Job and batch costing: Accounting for jobs. Job cost card. Job ledger control accounts.

2.       Contract costing: profit on uncompleted contracts. Valuation of work in progress. National profit and profit suspense.

3.       Single or output costing, and operating or service cost.

4.       process costing: Equivalent production and valuation of work in progress. Process loss, scrap and wastage. Process costing under FIFO, and weighted average methods.

5.       Joint and by-product costing: Distinction between joint and by-product. Appointment of joint costs. Joint products accounts.

6.       Introduction to planning and control systems: Introductory treatment of marginal costing break even chart, budgeting and budgetary  control, and standard costing. 


Money;  its nature and  significance. The commercial banking process. Principles, problems and policies of central banking. The value of money the theory of money, interest, prices and output and the implications for real economic variables. Money and the national economy-income and prices. International banking balance of payments. International capital movements and foreign exchange current developments in money and banking business cycles, monetary and fiscal policies.

BED 311 : OFFICE MANAGEMENT                                                                                (2 Credits)

Principles and practice of supervision and management, general principles of business organization: forms and levels of management; formulation and implementation of polices; planning, organizing and controlling of staff etc. Office administration; organization and methods, work measurement, co-ordination, discipline, staff  records and evaluation, committee procedures.


Definition, history of marketing Nigeria marketing strategies, new marketing landscape, strategic marketing planning, marketing mix, measuring returns on investment, marketing environment, marketing information, consumer markets and consumer behaviour, business markets  market segmentation primary products, services, and branding strategies, new product, development and product life cycle.

MKT 221 : PRINCIPLES OF MARKETING 11                                                             (2Credits)

pricing products and strategies, marketing channels, supply chain management, retailing and wholesaling, marketing communications, advertising and public relations, personal selling and sales promotion, competitor analysis

and strategies: Global market place, marketing ethics

and social responsibility

BED 311    INTERMEDIATE FINANCIAL ACCOUNTING I                                    ( 3 Credit)

1. Accounting theory: Principles and objectives of financial reporting. Nature and measurement of business income. Accounting for depreciation. Accounting for intangibles – goodwill, deferred expenses and research and development costs. Accounting for price level changes. Introduction to government accounting.

2. Recommendations on accounting principles by NASB: Theoretical and statutory prescriptions as contained in SAS and CAMA, 1990. Generally accepted accounting principles.

3. Consolidated Accounts: Holding and subsidiary companies. Consolidated balance sheet and profit and loss accounts. Disclosure requirements.

4. Partnership Dissolution: Dissolution by bankruptcy and by the court.

 Rules in Elliot v. Elliot and garner v. Murray.

BED 321:  FINANCIAL ACCOUNTING 11                                                                     (3 Credits)

1. Review of all topics treated in acc 315 and 416: specific treatment of consolidated accounts and dissolution of partnerships.

2. Re-organization and reconstruction schemes: Amalgamation (merger) and absorption of companies. Reduction of share capital. Conversion of partnership to registered companies.

3. Bankruptcy: Statement of affairs. Deficiency account. Trustee's accounts.

BED 411: ADVNCED FINANCIAL ACCOUNTING I                                                  ( 3 Credits)

1. Further treatment of bankruptcy.

2. Liquidation and dissolution of companies: application of CAMA, 1990. voluntary and compulsory liquidation.

3. Interpretation of financial statements: vertical and horizontal analysis. Ratio analysis. Funds flow statement.

4. Accounting Reports: nature, format and contents of accounting reports. Interim statements. Emerging trends in corporate reports-social accounting, human resource accounting, and requirements of true and fair view reporting.

BAM 312 : HUMAN RESOURCE MANAGEMENT 1                                                 (2 Credits)

This course is designed to familiarize executives and students with modern human resource techniques, and methods successfully adopted in progressive industrial and commercial organizations. Introduction, characteristics of human resource management, the environment, labour,

laws, strategic nature of human resource management. Job analysis, personnel planning and recruiting, employee testing, selection and interview, Training and development, performance management and appraisals, motivational techniques.

 BAM 312: HUMAN RESOURCE MANAGEMENT                                                    (2 Credits) 

Management careers, compensation, pay plans, financial centives, leadership, employee and industrial relations, collective bargaining, employee safety and health, stress, discipline and control, employment laws

and individuals' rights, human resource management and entrepreneurship, international human resource management.


Consideration, identification and examination of some of the major issues, problems and concerns presently facing Nigerian education generally and, sub theme business education, in particular. The role and nature of career education, especially business education in the development of rural areas of Nigeria. The importance and problems of career choice at various levels of education. Organizing and conducting seminars. Conferences etc.

 BED 415 : INDUSTRIAL TRAINING                                                                             (6 Credits)

The course offers opportunity for students to practice in real job situations the skills, techniques and decision-making competencies learnt so far in typewriting, shorthand, cooperative studies, accounting, marketing, office practice, cooperatives etc. A training programme based on business techniques, skills and procedures learnt so far will be designed differently for students in each of the three options available in the department. The programme will be implemented in close cooperation with industry-based trainers to be negotiated in advance.

 BED 401: ENTREPRENEURSHIP                                                                                 (2 Credits)  

Meaning of entrepreneurship. Responsibilities of entrepreneurs. Characteristics of entrepreneurs, why entrepreneurs fail; how entrepreneurs raise funds. Competencies expected of entrepreneurs in communication, technology usage, management, financial; and risks management. Feasibility report writing. How entrepreneurs succeed. Meeting procedure etc. Use of Information and Communications Technology in Office Management.

BED 411: BUSINESS COMMUNICATIONS                                                                 (2 Credits)

Communication theory and practice in oral, written and non-verbal situations, communication modes, analysis of business communication and these strategies of application: including case studies, to increase mastery of the writing of business letter, memos, and business and technical reports. Electronic Commerce. Use of Information and Communication Technology in Business Offices.

 BED 412: MANAGEMENT OF BUSINESS EDUCATION                                       (3 Credits)

Application of management principles of leadership in business education in an era of computer technology. Study of the philosophical, historical, sociological and psychological foundations underlying the organization, administration and teaching of business and practical arts education. Computer-induced changes needed in modern business education management. Examination of the Nigerian business educator's responsibilities in such position as head of departments, supervisor, or coordinators. Modern resources available for the business educator in a leadership position.


Independent investigation of issues, problems and concerns pertinent to the development of education generally, business education in particular. A report of the study is required. Students are expected to demonstrate the competencies learned in EDU 331: Education Research.