Department Of Accounting and Economics Courseware


Course Details:
Week 1-2: Introduction to concept of Business and the various kinds: One man Business,
Partnership and Incorporated Business
Week 3-4 concept of Ethics and Business Characters: Ethical codes, practices, contents of codes
of ethics, tools of ethics, importance of business ethics, determinants of business, ethical approach
in business, factors that determines strong work ethics.
Week 5-6: Introduction to the elements of Accounting, Marketing, Insurance: Their meaning and
functional relationship to business
Week 7-8: Define and apply the effective…
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Course Details
Week 1: The Meaning, and Nature of Normal Distribution
Week 2: Determination of Values of random Variable of Normal Distribution
Week 3: Correlation Analysis
Week 4: Simple measure of Association
Week 5: Simple Regression Analysis
Week 6: Scatter Diagrams
Week 7: Simple Test of Hypothesis
Week 8: Type 1 and Type 11 Errors
Week 9: Formal Procedure for Test of Significance and Calculations
Week 10: Time Series Analysis
Week 11: Estimation of Secular Trend
Week 12: Chi-Square Distribution…
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Course Details
Week 1: The Meaning, Nature, Scope and Purpose of Statistics
Week 2: Sources of Statistical Data and Problems of data Collection
Week 3: Frequency Distribution Formats
Week 4: Pie Charts, Bar Charts, Quartiles and Percentiles
Week 5: Measure of Central Tendency: Mean of Grouped and ungrouped Data
Week 6: Median of Grouped and ungrouped Data
Week 7: Mode of Grouped and ungrouped Data
Week 8: Measure of Dispersion: Range and Mean Deviation
Week 9: Variance
Week 10: Standard…
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COURSE DETAILS:
Week 1: Meaning of ethics and it concepts
Week 2: Meaning of accounting ethics,
Week 3: Moral theories
Week 4: Ethical dilemma in life situation and the application of professional ethics
Week 5: Philosophical principles in ethics
Week 6: Professional ethics and ethical code
Week 7: Broad Classification of Ethical Theories
Week8: The code of ethics for professional accountants issued by IFAC
Week 9: Concept of corruption and fraud, and the Nigeria experience
Week10: Corporate governance and issues READ MORE Download Staff Profile


COURSE DETAILS:
Week 1: Meaning, purpose, principles and Classification of taxation
Week 2: Administration of taxation in Nigeria
Week 3: Personal income tax in Nigeria
Week 4: Taxation of employees
Week 5-6: Taxation of sole a trader
Week 7-8: Partnership Assessment
Week 9-10: Basis period for assessment; principles of commencement rule, cessation
Rule, right of election and change in accounting date
Week 11: Computation of capital allowance
Week 12: Revision


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COURSE DETAILS
Week 1-2: Preamble (ACC211 & ACC 221)
Week 3: Partnership accounts including admission, dissolution and liquidation
Week 4-5: Joint Venture
Week 6-7: Contract Account
Week 8-9: Departmental and Branch Accounts
Week10-11: Treatment of equivalent IAS and IFRS of SAS 5, 6, 7
Week 12: Revision


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Week 1-2 (Lecture One): NATIONAL INCOME ACCOUNTING (NIA)
LEARNING OUTCOMES: Students should be able to:
1. Explain National Income Accounting(NIA)
2. Explain GDP as a key concept in NIA
3. List and explain three approaches to measuring GDP
4. Identify derivatives of GDP
5. Relate GDP and GNP
Weeks 3-5 (Lecture Two): CIRCULAR FLOW OF INCOME, MACROECONOMIC AGGREGATE MODELS AND OTHER TOOLS OF ANALYSIS
LEARNING OUTCOME: Students should be able to:
1. Explain an economic model
2. Design a circular…
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COURSE DETAILS:
Week 1-2: Personnel Management
Week 3-4 :Recruitment and Training
Week 5-6: Business Risk and Insurance
Week 7-8: Production Management
Week 9-10: Accounting and Finance
Week 11: Marketing
Week 12 Revision


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COURSE DETAILS:
Week 1-2:Introduction to entrepreneur and new venture creation
Week 3-4 Entrepreneurship in theory and practice
Week 5-6: The opportunity, Forms of business, Staffing, Marketing and the new venture
Week 7-8: Determining capital requirement, raising capital
Week 9-10 Financial planning and management, starting anew business feasibility studies innovation
Week 11: Legal issues in business, insurance and environmental considerations and possible business opportunities in Nigeria.
Week 12 Revision


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COURSE DETAILS:
Week 1-2: Introduction to International reporting Standards and it road map
Week 3-4 Accounts for not-for- profit making organizations
Week 5-6: Farmer’s accounting
Week 7-8: Bill of change
Week9-10: Stock valuation
Week 11: Final accounts.
Week 12 Revision


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COURSE DETAILS:
Week 1-2: Introduction to concept of Auditing, and International Auditing Standard as it relates to Nigeria \ m
Standard on Auditing
Week 3-4: procedures for appointing an auditor and fixing his remuneration, auditors duties, rights, powers, \
responsibilities ,removal, resignation.
Week 5-6: Understand the fundamental principles of Auditing
Week 7-8: Types of Audit, internal control, internal checks
Week 9-10 Understanding the relative advantages and disadvantages of each;
Week 11: Audit report
Week 12 Revision


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Week 1-2: Differentiation, introduction, rules and application.
At the end of the topic, students should be able to:
1. Solve further problems in differentiation using additional rules such at Implicit
function rule, Chain function rules and total differentiation .
2. Apply the various rule of differentiation to solving economic problems
Week 3-4 Integration, introduction, rules and application
At the end of the topic, students should be able to:
1. Solve further problems involving integration using additional rules such at integration READ MORE Download Staff Profile      


Preamble:
Management is vital to any organization that wishes to be effective and realize its determinations. Without someone in a position of authority there would be organizational anarchy with no configuration and very little, if any focus. It has been said that management has four basic functions – planning, organizing, leading and controlling. Common sense dictates that without these principles of management being in place an organization would have trouble achieving its aims, or even coming up with…
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Preamble:
Potential entrepreneurs require guidance on how to generate business ideas. They are also expected to identify, assess and utilize business opportunities to their advantage. It is against this background that this course is taught to guide potential entrepreneurs to generate business ideas and exploit available business opportunities


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OVERVIEW
The course is basically an introductory one. Specific topics covered include the definition the definition of public finance, finance, budgets and budgeting; source of government revenue, government expenditure, composition of government expenditure, taxation theories of public expenditure, revenue sharing and revenue allocation, the application of Pareto principles to the issue of public finance, public debt etc.


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OVERVIEW
The main focus of this part of the course is the Demand aspect of microeconomics. Topics covered include Neutral, theory of costs, Pricing, Short run and Long run equilibrium of firms and industry under perfect competition; Pricing under imperfect competition; Short run and Long run equilibrium of the classical monopoly; price discrimination; factor pricing and choice of optimal combination of factors of production; choice of optimal expansion path, partial and General equilibrium concepts; Cardinal and Ordinal theories of Demand,…
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OVERVIEW
The course which is a continuation of ECO 214 deals with differentiation and integral calculus, differential and integral calculus and its applications in economics, first order difference and differential equations, constrained optimization-lagrangian multiplier and liner programming. All topics are include the relevant economic applications


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OVERVIEW
This course builds on the basic concepts of probability theory and probability distributions. Topic covered includes simple correlation and regression analysis, binomial probability distribution, poison probability distribution, normal distribution, student t-distribution, hyper geometric distribution, Chi- square distribution and F distribution. Other topics include theory of estimators and their properties, confidence interval and hypothesis testing.


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Overview
This course is aimed at introducing the students to descriptive statistic. The specific topics include meaning of descriptive statistics, measure of central tendency, measures of variation, measures of partition, probability theorem, central limit theorem for discrete data, and distribution.


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OVERVIEW
This foundation course in Accounting aims at exposing the students to basic techniques of classifying and recording the different types of cost and revenues associated with transactions and compiling simple financial reports. Topics covered in this course include: Brief history of the development of accounting, definition, branches of accounting, users, uses and qualities of accounting information; basic accounting concepts, procedures and practices; measurement of assets, liabilities, income and costs, accounting equation, book keeping (books of primary entry, ledgers, bank…
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Potential entrepreneurs require guidance on how to generate business ideas. They are also expected to identify, assess and utilize business opportunities to their advantage. It is against this background that this course is taught to guide potential entrepreneurs to generate business ideas and exploit available business opportunities. It will also guide them in appreciating the successes of established entrepreneurs’ nationally and internationally successful management PRINCIPLES OF MANAGEMENT by Anthony. A. KIFORDU is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike…
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Descriptive statistics describes statistical measures and techniques of analyzing data. The course concentrates on data tabularization, graphical (plotting) and visual presentation of data. The course also dwell so much on counting techniques, measures of central tendency, dispersion and probability theory The course introduces students to techniques and tools to deal with economic data and economic applications. Given that probability and statistics are central to modern applied economics; it thus implies that a clear understanding of such ideas is…
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 The course will cover a range of topics from simple and multivariate regression methods including hypothesis testing and statistical inferences, time series models, discrete choice models to simultaneous equation models


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This course is designed primarily for students at the postgraduate level. The aim of the course is to build upon the students’ existing knowledge of econometrics and essentially, to help the students develop a practical knowledge of econometrics and its applications to real-world economic data


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Descriptive statistics describes statistical measures and techniques of analyzing data. The course concentrates on data tabularization, graphical (plotting) and visual presentation of data.  The course also dwell so much on counting techniques, measures of central tendency, dispersion and probability theory. The course introduces students to techniques and tools to deal with economic data and economic applications. Given that probability and statistics are central to modern applied economics; it thus implies that a clear understanding of such ideas is…
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The course will cover a range of topics from simple and multivariate regression methods including hypothesis testing and statistical inferences, time series models, discrete choice models to simultaneous equation models.
 


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In this course, students are taken into the advanced form of macroeconomic theory with mathematical application. Topic here include: The IS curve from simple closed economy to a four-sector economy; the money market; the classical and Keynesian models of employment, and output, capital theory.


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This course comprises of international trade and finance and it is designed to introduce the students to the fundamental theories of international trade. Topics include the meaning of international trade, free trade and trade restrictions. Samuel’s factor price equalization theorem, the phenomena of factor reversal, Rybzynsk theorem, trade policies and balance of payments, globalization, economic growth and integration, WTO and other international institutions such as IMF, IBRD, IFC, OPEC, IDA etc. Emphasis on Policy would be placed in…
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The course is aimed at acquainting the students with the basic microeconomic theory. Topics covered include theoretical foundations of the subject; Problems of scarce resources; allocation of resources in product and factor markets with application to Nigerian and other economies; price system; role of price mechanism and consumer sovereignty; the concept of equilibrium; possibility of disequilibrium, partial equilibrium and general equilibrium analyses are discussed; Cobweb theory; supply and demand theory; equilibrium in the market; revenue and elasticity of…
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This is an essential introductory course that focuses on the microeconomic aspects of economic theory. Topics covered include the subject matter of economics and basic microeconomic problems, tools of economic analysis, scientific methods, basic concepts in economics, economic system, elementary principles of micro, the price theory, concepts and assumptions of the consumer behaviour, introduction to theory of cost, introduction to theory of firm, pricing and output under perfect competition and monopoly


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The course introduces some fundamental concepts in Management Accounting and also an integral part of management concerned with identifying, presenting and interpreting information used for; formulating strategy; planning and controlling activities; decision taking; optimizing the use of resources; disclosure to shareholders and others external to the entity; disclosure to employees; safeguarding all the asset of the asset of the companies and making appropriate decisions where necessary in a real world situation


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This course and ACC 424 offered in the final year are actually one course broken into two parts for convenience and depth only with ACC 424 going into greater depth and current issues in Auditing. The course examines the appointment, duties, responsibilities, powers and privileges of the auditor and the statutory and professional standard, which regulate his work. Topics in this semester include: historical background, nature, objective and scope of audit, types of audit, importance of auditing, the…
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This course and ACC 424 offered in the final year are actually one course broken into two parts for convenience and depth only with ACC 424 going into greater depth and current issues in Auditing. The course examines the appointment, duties, responsibilities, powers and privileges of the auditor and the statutory and professional standard, which regulate his work. Topics in this semester include: historical background, nature, objective and scope of audit, types of audit, importance of auditing, the…
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In this course, students are taught the meaning and nature of monetary economics; origin of money and banking, nature, types and functions of money, banking and financial institutions, the money market, theories of demand for money and monetary multipliers of interest rate general price level, monetary policy, channels of momentary transmission mechanism; wealth effect mechanism of monetary policy, and inflation. The structure and functions of financial systems and markets, general outlines of financial institutions are discussed as are…
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The course covers overview of fiscal functions, public revenue, receipts and public debts; the Nigerian system of income tax Administration; structure and procedures, returns, assessments, appeal, postponement, collection; with reference to all necessary legislation. Topics will include distinction between the taxation of income and taxation of Capital; Personal Income Tax. Other topics are the law and practice of income tax relating to individuals, exemptions, settlements, trusts, and estates. It also covers Partnership assessments, treatments of losses as well…
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In this course, students are taught the role of the state in promoting development; prospects of Nigeria’s development highlighting the problems and policies of development. specific topics include poverty, inequality and development; population growth and economic development – causes, consequences and controversies; urbanization and rural-urban migration; human capital-education and health in economic development; agricultural transformation and rural development; environment and development; international trade policies and development strategies; foreign aid and assistance investment, industrialization and impact on development, self-reliance…
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The course content basically focuses on intermediate Accounting. It is aimed at making students to understand the accounting practice. It aimed at preparing students for interpreting financial reporting.


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The course content basically focuses on International Accounting System. It is aimed at making students’ to understand the practice of international accounting, the causes of diversity in accounting practices around the world, and the consolidation and presentation of financial statements of foreign companies as regards issues in international accounting appropriate at this level. The course portrays accounting with global dimension of its implication in modern realities. As the world becomes a global village, the need to harmonize accounting…
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The course introduces some fundamental concepts in Calculus, the use of Product Rule, Quotient Rule and also the concept of Partial derivative will be taught. It covers Mathematical analysis of basic theories of economics. The course also introduces the students to Matrix Algebra, Determinants, the use of Cramer’s Rule, Unconstrained and constrained optimization. The various topics above, various techniques will be used as examples as it relates to the topics.


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The course introduces some fundamental concepts in Microeconomics, that is Short-run and long-run equilibrium of a firm and industry under perfect competition, pricing under imperfect competition, short-run and long-run equilibrium of the classical monopoly; price discrimination, choice of optimal combination of factors of production, expansion path and linear programming. Mathematical treatment of above topics is required.


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The course introduces some fundamental concepts in Macroeconomics that is quantitative analysis of income determination, theory of consumption function, and other determinants of consumption, effects of interest rates and investments decisions. Investment analysis, Equilibrium analysis in the various markets such as goods markets, labour market, the money market; the IS-LM framework and the derivation of IS and LM. Monetary and fiscal policy in the closed and open economy, relative effectiveness of monetary and fiscal policy.


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The course introduces some fundamental concepts in Comparative Economics Systems that is features and characteristics of various economic system including communalism, feudalism, capitalism and socialism. Consumption and investment decisions, price, money banking and trade, comparative problems of capitalism and socialism for future trends of transforming the economy.


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This foundation course in Accounting aims at exposing thestudents to basic techniques of classifying and recording the different types of cost and revenues associated with transactions and compiling simple financial reports.


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This is a first semester, three credit and 400 level core course. This course introduces learners to accounting and reporting concepts, analysis and interpretation as well as guide to preparation and presentation of accounts of group of companies.


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This is a first semester, three credit and 400 level core course. This course introduces learners to accounting and reporting concepts, analysis and interpretation as well as guide to preparation and presentation of accounts of group of companies.


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Describes the nature and scope of business, concept of business kind of businesses, types of businesses, know who a consumer is, explain different business environment, various legal issues in business, the role of government in business, ethics and responsibilities of a business, character of business from social, legal and economic perspectives, forms of ownership, organization and management, marketing, production finance and accounting functions, government and business, the social responsibility of business, problems of Nigerian business enterprises, government and…
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This course is an introduction to the study of marketing (definitions /concepts). It is structured to develop the students’ general knowledge and perception on marketing. It introduces the basic concepts of marketing; like what is marketing? role and importance, the marketing system. understanding customers’ needs, the origin/ evolution of marketing, approaches to the study of marketing, functions of marketing, the marketing Mix/ elements of marketing, Marketing environment, Product classification: Consumer products and Industrial products, Price policies and practices, Promotion and…
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It is a basic fact that in applying mathematics in Business and Economics there are relations between certain variables and such variables should be constant or approximately constant for sometimes if not all the time. It should be noted that quantitative relations are not necessarily numerical. Much of the subject matter of Business and Economics has a structure that can be expressed mathematically as could be illustrated as follows:


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