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Department of Accounting
Available Programme(s)
B.Sc. AccountingB.Sc. Banking And Finance
| FOREWORD |
The department of accounting is one of the pioneer departments of Federal University Dutsinma, Katsina State. The department commenced during the 2011/2012 academic session with 15 students in the four year degree programme with Dr Kighir, Apedzan Emmanuel as pioneer head of department. The department is one of the eight academic programmes of the pioneer Faculty of Arts, Management and Social Sciences (FAMSS). The department presently has twelve (12) full time lecturers and four (4) visiting lecturers including two (2) visiting professors of accounting, taking accounting courses for Accounting, Business Management and Economics Students. The Department currently runs only one programme that leads to the award of B. Sc. (Hons) in Accounting.
HASSAN AMINU
(HOD) |
PHILOSOPHY |
| The B.Sc Accounting programme of the Department prepares the undergraduate students for the award of B.Sc Accounting degree at the end of a four-year full time programme. The course is designed to provide intellectual foundation in the theory and practice of accounting to enable students, on graduation, pursue further studies at the post graduate and professional levels. |
| VISION |
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| MISSION |
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OBJECTIVE(S) |
1 |
Produce high-level accounting personnel that can contribute to the development of accounting practice. The product of this programme should be able to design accounting systems to suit changing accounting requirements. |
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Improve the students' ability to learn and to adapt to changing situations; to be creative and to communicate effectively with others. |
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Provide efficient intellectual motivation for the academically minded students as a platform to pursue further studies in accounting. |
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| Staff Directory Result |
17 record(s) found. |
1
| Name: |
PROF. KIGHIR APEDZAN EMMANUEL |
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
| Designation: |
Professor
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| Specialization: |
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| Phone Extension: |
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| Phone No.: |
+2348033119166 |
| Email: |
akighir@fudutsinma.edu.ng |
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2
| Name: |
YUSUF MOHD ALIYU |
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
| Designation: |
Lecturer II
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| Specialization: |
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| Phone Extension: |
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| Phone No.: |
07039476647 |
| Email: |
ymohammed@fudutsinma.edu.ng |
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3
| Name: |
CHECHET ISHAYA LUKA
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
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4
| Name: |
YUNUSA ABDULATEEF |
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
| Designation: |
Assistant Lecturer
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| Specialization: |
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| Phone Extension: |
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| Phone No.: |
08068049809 |
| Email: |
ayunusa@fudutsinma.edu.ng |
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5
| Name: |
ORSHI SAMUEL TERYIMA |
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
| Designation: |
Assistant Lecturer
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| Specialization: |
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| Phone Extension: |
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| Phone No.: |
+234 (0) 703 802 7600 |
| Email: |
torshi@fudutsinma.edu.ng |
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6
| Name: |
OSUAGWU GODWIN ONYEWUCHI |
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
| Designation: |
Lecturer I
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| Phone Extension: |
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| Phone No.: |
+234(0)8034465133 |
| Email: |
gosuagwu@fudutsinma.edu.ng |
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7
| Name: |
ABU SEINI ODUDU |
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| Department: |
Accounting |
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Management Sciences |
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8
| Name: |
ADAMU IDRIS
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| Department: |
Accounting |
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Management Sciences |
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9
| Name: |
ISHAYA LUKA CHECHET
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| Department: |
Accounting |
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Management Sciences |
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10
| Name: |
MAMMAN SALISU
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
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11
| Name: |
SAMUEL JOSEPH
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
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12
| Name: |
OKPE JAMES UCHENNA
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| Department: |
Accounting |
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Management Sciences |
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13
| Name: |
ALIYU SULAIMAN KANTUDU
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| Department: |
Accounting |
| Faculty: |
Management Sciences |
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14
| Name: |
YUSUF ISMAILA
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| Department: |
Accounting |
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Management Sciences |
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15
| Name: |
AGBI ENIOLA SAMUEL
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| Department: |
Accounting |
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Management Sciences |
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16
| Name: |
ISA KABIRU DANDAGO
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| Department: |
Accounting |
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Management Sciences |
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17
| Name: |
DALHAT BINTA DAN-ALI
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| Department: |
Accounting |
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Management Sciences |
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17 record(s) found. |
B.Sc. Accounting
B.Sc. Banking And Finance
ACADEMIC CURRICULLUM
COURSE DESCRIPTION OR SYNOPSIS
| ACC111 |
Introduction to Accounting I |
3 Credit Unit |
| Description: |
The nature and scope of Accounting, definitions of Accounting including a brief history of development of accounting, the role of accountants, the accounting function and its relationship with information systems of an organization, users of accounting |
| ACC112 |
Introduction to Accounting II |
3 Credit Unit |
| Description: |
Suspense accounts and Correction of errors, control accounts, bank reconciliation statements. Trading, profit and loss accounts and balance sheets of a sole trader including IAS 1. Revenue of a sole trader (IAS 18, IFRS 15), recognition and measurements. |
| ACC121 |
Business Mathematics I |
3 Credit Unit |
| Description: |
Launched 2017/2018 session |
| ACC124 |
Business Mathematics II |
3 Credit Unit |
| Description: |
Launched 2017/2018 academic session |
| ACC211 |
Financial Accounting I |
3 Credit Unit |
| Description: |
Partnership: formation of partnership, accounting treatment for admission, retirement, removals and death of partners, revaluation of assets and goodwill on admission, retirement, removal or death of partners, amalgamation and absorption of partnership, d |
| ACC212 |
Financial Accounting II |
3 Credit Unit |
| Description: |
Accounting for specialized businesses: trustee, Estate agencies, farmers, solicitors, underwriters, unit trust, voyage, departmental accounts, co-operative societies, stock brokerage firms, investments, pension funds and property companies, bill of exchan |
| ACC231 |
Business Statistics |
3 Credit Unit |
| Description: |
Elementary sampling theory, estimation theory, statistical decision theory, tests of hypothesis for small (students distribution) and large samples including analysis of variance, Chi-square distribution: tests of goodness of fit and of independence. Lin |
| ACC241 |
Public Finance |
2 Credit Unit |
| Description: |
The public sector environment, the role of government in National Economy, Nature and structure of Government Revenue, sources of federal, state and local governments revenue, revenue allocation principles. The role of revenue mobilization and fiscal allo |
| ACC242 |
Corporate Finance |
2 Credit Unit |
| Description: |
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| ACC251 |
Commercial Law I |
2 Credit Unit |
| Description: |
The Nigerian Legal System: Sources of Nigerian Law including common law, equity, statutes of general application, judicial precedents, legislation, customary law and international treaties. Hierarchy and structure of Nigeria courts. Special courts and Com |
| ACC252 |
Business Statistics II |
3 Credit Unit |
| Description: |
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| ACC262 |
Commercial Law II |
2 Credit Unit |
| Description: |
Partnership Law: Types and determination of existence. Authority of partners. Rights and duties of partners inter se. Partners and third parties. Dissolution of partnership. Company law: Nature and types of companies, memorandum and articles of associatio |
| ACC271 |
Principles of Banking |
2 Credit Unit |
| Description: |
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| ACC282 |
Communication in Business |
2 Credit Unit |
| Description: |
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| ACC292 |
Accounting System |
2 Credit Unit |
| Description: |
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| ACC301 |
Quantitative Techniques |
2 Credit Unit |
| Description: |
The concept, meaning and relevance of operations research in business, Linear programming: introduction, graphical method, simplex method, sensitivity analysis and linear goal programming. Allocation problems: applications of models to transportation and |
| ACC302 |
Principles of Banking |
2 Credit Unit |
| Description: |
The business of banking, the development of money, Historical development of banking. The central bank of Nigeria, The Nigerian banking structure, savings and investment, The Nigerian money market, Bank’s balance sheet, The organizational structure of cle |
| ACC304 |
Project Financing and Management |
2 Credit Unit |
| Description: |
The business of banking, the development of money, Historical development of banking. The central bank of Nigeria, The Nigerian banking structure, savings and investment, The Nigerian money market, Bank’s balance sheet, The organizational structure of cle |
| ACC311 |
Coporate Accounting I |
3 Credit Unit |
| Description: |
Pre-incorporation profits, Post-incorporation profits, formation expenses, Conversion of sole trader to Limited Liability Company; conversion of partnership to Limited Liability Company. Published accounts of a company as per IAS 1: Published Statement o |
| ACC312 |
Corporate Accounting II |
3 Credit Unit |
| Description: |
Computation of accounting ratios from commercial and manufacturing companies Computation, Analysis and interpretation of financial statements ratios, usefulness and limitations of accounting ratios, types of financial statement analysis and interpretati |
| ACC321 |
Cost Accounting |
3 Credit Unit |
| Description: |
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. A |
| ACC322 |
Research Methods |
3 Credit Unit |
| Description: |
The meaning and nature of research, the methods of acquiring knowledge, types of research, research process, the research problem, qualities of a good research topic, research problems, formulation of research hypothesis and research questions, steps invo |
| ACC331 |
Petroleum and Solid Mineral Resource Accounting |
2 Credit Unit |
| Description: |
Review of Accounting principles in the petroleum industry; accounting for exploration and production cost, unproved property acquisition, retention and surrender, accounting for cost incurred in drilling and equipping oil and gas properties, including acc |
| ACC341 |
Financial Reporting Standards |
3 Credit Unit |
| Description: |
Conceptual framework for accounting and financial reporting, standards setting procedures, standard setting bodies and organs: The role of standard setting bodies and organs in the training of Accountants. Financial Reporting Council Of Nigeria (FRCN) for |
| ACC342 |
Application of Computer |
2 Credit Unit |
| Description: |
Introduction to basic programming, Data types: constant and variables. Statement types: assignment statement; input-output statements, control statements. Introduction to programming languages; basic processing types; constant and variables; statement typ |
| ACC351 |
Public Sector Accounting I |
2 Credit Unit |
| Description: |
a) CASH BASED IPSAS These are based on cash accounting
b) ACCRUAL BASED IPSAS These are based on accrual accounting. They include:
IPSAS 1—Presentation of Financial Statements
IPSAS 3—Accounting Policies, Changes in Accounting |
| ACC352 |
Bankruptcy Executor Ship and Trusteeship Accounting |
2 Credit Unit |
| Description: |
Bankruptcy law, distinction between bankruptcy and solvency, causes of failure, bankruptcy proceedings, discharge of bankruptcy, trusteeship in bankruptcy, preparation of bankruptcy accounts, statement of affairs, deficiency account showing relevant items |
| ACC362 |
Corporate Governance and Professional Ethics |
2 Credit Unit |
| Description: |
The concepts of corporate governance, the corporate governance objectives, the corporate governance revolution and corporate scandals, code of business conduct and ethics, the importance of good corporate governance, ethnical conduct of professional accou |
| ACC371 |
Business Communication |
2 Credit Unit |
| Description: |
Rudiments of Communication; Communication Defined, Elements of Communication, Principles of Communication; Oral, Written and Non-verbal Communication: Language Defined, Nor-verbal communication, Listening, Oral and written Communication; Functions and set |
| ACC372 |
Forensic Accounting |
2 Credit Unit |
| Description: |
Introduction to forensic accounting and investigation, distinction between forensic investigations and financial audits, historical perspective of auditors' role in forensic accounting, The role of forensic fraud, root, causes of fraud, conceptual overvie |
| ACC382 |
Accounting Theory |
2 Credit Unit |
| Description: |
Introduction to accounting theory, historical development of accounting, accounting theory construction, regulation: standard setting in a political environment, normative theory: foundational concepts and measurements, Positive theory: economic consequen |
| ACC391 |
Environmental Accounting |
2 Credit Unit |
| Description: |
Concept of environmental accounting, key terms and underlying concepts, introduction to environmental accounting as a business management tool, costs and environmental impact assessment (EIA), applying Environmental accounting to cost allocation, applying |
| ACC411 |
Advanced Financial Accounting I |
3 Credit Unit |
| Description: |
Review of Group accounts: preparation of statement of consolidated financial position and profit or loss and other comprehensive income including IAS 27, IFRS 3 and IFRS 10. Elimination of intra-group balances including current account balances and loans, |
| ACC412 |
Advanced Financial Accounting II |
3 Credit Unit |
| Description: |
Published accounts of banks including financial ratios with special reference to relevant legislations and guidelines like CBN prudential guidelines, BASEL convention and BOFIA. |
| ACC421 |
Management Accounting |
3 Credit Unit |
| Description: |
Accounting for management control purposes; Objectives and Methods of Management Accounting: Cost Accounting systems; General Principles of Costing; Behavioral Aspects of Costs: Element of Cost; Fixed, Variable and semi- Variable Cost; full cost; sunk cos |
| ACC422 |
Financial Management II |
2 Credit Unit |
| Description: |
Valuation, mergers and acquisitions: Valuation of shares and companies, assets and enterprises; mergers and acquisitions. The need and purpose of acquisitions; features of mergers; estimating economic gains and costs of mergers; evaluating financial perfo |
| ACC431 |
Financial Management I |
2 Credit Unit |
| Description: |
The nature and scope of financial management; sources and costs of short, medium and long term finance; sources and problem of new financing, the concept and measurement of the various costs of capital: equity; preference shares; debt (debentures and loan |
| ACC432 |
Tax and Tax Management |
3 Credit Unit |
| Description: |
Review of company assessable profit and tax liability including Education tax (objectives and basis of computation of education tax and the role of TETfund), concepts of deferred tax. Small company provisions including minimum tax, computations and exempt |
| ACC441 |
Public Sector Accounting II |
3 Credit Unit |
| Description: |
IPSAS 22—Disclosure of Financial Information about the General Government Sector IPSAS IPSAS 23—Revenue from Non-Exchange Transactions(Taxes and Transfers)
IPSAS 24—Presentation of Budget Information in Financial Statements
IPSAS 25—Employee Benef |
| ACC442 |
Auditing and Investigation |
3 Credit Unit |
| Description: |
Audit policy, audit verification; Audit of group accounts, subsidiaries, assessment of materiality, and the application of judgment, post-audit client review. Specialized audit: audit of accounts of solicitors, charitable organization, investment companie |
| ACC451 |
Management Information System |
2 Credit Unit |
| Description: |
Introduction to and Fundamentals of Data Processing- brief history and conventional data processing methods; Manual methods and mechanized methods. Classification of systems and their relative merits. Closed loop and open loop systems effect on time-lag; |
| ACC452 |
International Accounting |
2 Credit Unit |
| Description: |
International dimensions of Accounting and control, international patterns of accounting development, comparative international accounting systems and practices, justification for internalization of accounting standards organizations. IFRS adoption especi |
| ACC462 |
Accounting Praticals |
2 Credit Unit |
| Description: |
Practical computer practice using Microsoft words, Microsoft excel Microsoft access, pastel evolution, pastel partner, quick books, quick view, Peachtree. |
| ACC492 |
Research Project |
6 Credit Unit |
| Description: |
Developing students’ skill in analyzing and writing reports based on an empirical or library study of a specific subject matter or topic in relevant areas of Administration and Management Studies. Students should present a research-based report of not les |
| BSM111 |
Introduction to Business I |
3 Credit Unit |
| Description: |
The Scope of Business; the Character of Business from social, legal and economic perspectives. Forms of ownership, sole proprietorship, partnership, Corporations: limited/unlimited liability, public limited liability companies, multinational organisations |
| BSM112 |
Elements of Management |
3 Credit Unit |
| Description: |
Basic Concepts in Management: Management Principles, Functions of the Manager. Planning: Nature and Purpose the organizing function, Department, Line and Staff Authority, Staffing and Directing: Selection of Employees and Managers, Appraisal of Managers, |
| BSM211 |
Elements of Marketing |
2 Credit Unit |
| Description: |
Introduction: Marketing definition, concept, Evolution, Role and Importance, The Marketing System. The Marketing Analysis: Marketing Environment, Buyer Behaviour, Market Segmentation; Market Measurement and Forecasting; Marketing Research. The Marketing M |
| BSM252 |
Capital Market Studies |
2 Credit Unit |
| Description: |
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 portfol |
| BSM321 |
Production Management |
3 Credit Unit |
| Description: |
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 |
| BSM362 |
Interest Free Banking |
2 Credit Unit |
| Description: |
Money and banking in an Islamic economy. Monetary and fiscal structures for an Islamic economy - Institutions and policy. Elimination of interest from the economy. Islamic banking Vs. Interest free banking. Organization and operation of Islamic banks: pri |
| BSM441 |
Business Policy |
2 Credit Unit |
| Description: |
Concepts of strategy in relation to Business, Corporations and Management. Linkage between organization and their environments. Concepts of policies, decision-making, Business objectives, performance criteria, structure, and managerial behaviours. Practic |
| BSM451 |
Analysis for Business Decisions |
3 Credit Unit |
| Description: |
Elements of Decision Analysis, Types of Decision Situations, Decision Trees; Operational Research Approach to Decision Analysis, Systems and System Analysis; Modeling in OR, Simulation; Cases for OR Analysis, Mathematical Programming; Transportation Model |
| ECO111 |
Principles of Economics I |
2 Credit Unit |
| Description: |
Economics: Definition, scope and methods of analysis; division between micro and macro-economics. Basic problems of resource allocation and the various modes of production. Demand and supply theory: Definition determinations, movement along the curves and |
| ECO112 |
Principles of Economics II |
2 Credit Unit |
| Description: |
Introduction: the scope of macro economics. Stock and flows. The circular flow of income; National income measurement; problems of measurement and uses of national income statistics. Direct and indirect taxes and the merits and demerits of each. Fiscal Po |
| ECO211 |
Introduction to Microeconomics |
2 Credit Unit |
| Description: |
The definition, scope, role and limitations of microeconomics. The distinction and relationship between Microeconomics and Macroeconomics. The concept of equilibrium and the various types. Theory of consumer behavior – cardinal utility approach, the appli |
| ECO212 |
Introduction to Macroeconomics |
2 Credit Unit |
| Description: |
The equilibrium of the consumer – the budget constraint, the budget slope and space, price changes, the graphical and algebraic approaches, Applications of indifference curve to consumer behavior – income consumption curve, income and substitution effects |
| ECO241 |
History & Structure of Nigerian Economy |
2 Credit Unit |
| Description: |
Probability of event A or B or both, mutually exclusive events, joint probability, conditional probability, statistical independence(dependence). Discrete and continuous distributions probability. Mathematical expectation and variance. Binomial, nominal a |
| GST111 |
Communication in English I |
2 Credit Unit |
| Description: |
Effective communication and writing in English Language skills, writing of essay answers, Comprehension, sentence construction, outlines and paragraphs, collection and organization of materials, punctuation. |
| GST112 |
Communication in English II |
2 Credit Unit |
| Description: |
Logical presentation of papers, phonetics, instruction on lexis, art of public speaking and oral communication, figures of speech, precise, report writing. |
| GST121 |
Nigerian Peoples, Culture and Anti-Cultism/Social Vices |
2 Credit Unit |
| Description: |
Nigerian history, culture and arts in pre-colonial times, Nigerian’s perception of his world, culture areas of Nigeria and their characterictics, evolution of Nigeria as a political unit, indigene/settler phenomenon, concepts of trade, economic self-relia |
| GST122 |
Use Of Library, Study Skills & Information Communication Technology |
2 Credit Unit |
| Description: |
Brief history of libraries, library and education, University libraries and other types of libraries, study skills (reference services). Types of library materials, using library resources including e-learning, e-material, etc, understanding library catal |
| GST131 |
Introduction to Computer Studies |
2 Credit Unit |
| Description: |
History and development of Computer Technology. The why and how of computers. Computer types: Analogue, Digital, and Hybrid, Central preparation, Equipments: Keypunch, starter etc. Data Transmission, Nature, speed and error detection. Data capture and val |
| GST132 |
Logic, Philosophy and Human Existence |
2 Credit Unit |
| Description: |
A brief survey of the main branches of Philosophy symbolic Local Special symbols in symbolic logic-conjunction, negation, affirmation, disjunction, equivalent and conditional statements law of tort. The method of deduction using rules of inference and bi- |
| GST211 |
History and Philosophy of Science |
2 Credit Unit |
| Description: |
Man- his origin and nature, man and his cosmic environment, scientific methodology, science and technology in the society and service of man, renewable and on-renewable resources – man and his energy resources, environmental effects of chemical plastics, |
| GST212 |
Introduction to Entrepreneurial Studies |
2 Credit Unit |
| Description: |
Introduction to entrepreneurship and new venture creation, Enterpreneurship in theory and practice; Forms of business, Staffing, Marketing and new venture; determining capital requirements, Raising capital; Financial planning and management; starting a ne |
| GST221 |
Peace Studies and Conflict Resolution |
2 Credit Unit |
| Description: |
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 p |
| GST222 |
Communication in French |
2 Credit Unit |
| Description: |
Introduction to French, French Alphabets and Sounds – Writing and Pronounciation, French Syllabus –Writing and Pronounciation, French Words – Writing and Pronunciation, Phrases, Simple Sentences and Pharagaraphs, Conjuction, dialogue Advance Study of Sent |
| GST232 |
Communication in Arabic |
2 Credit Unit |
| Description: |
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| GST311 |
Introduction to Entrepreneurship Skills |
2 Credit Unit |
| Description: |
Some of the ventures to be focused upon include the following:
1. Soap/Detergent, tooth brushes and tooth paste making
2. Photography
3. Brick, Nails, screws making
4. Dyeing/textile blocks paste making
5. Rope making
6. Plumbing
7. Vulcanizing
8. |
| POL111 |
Introduction to Political Science |
3 Credit Unit |
| Description: |
This course introduces students to the nature and language of politics and how it is being practiced. The course gives students insights to the definitions, scope, methods and approaches to the study of Political Science. It also highlights concepts as we |
| SOC111 |
Introduction to Sociology I |
3 Credit Unit |
| Description: |
This involves the presentation of concepts and descriptive materials of sociology clearly and illustratively in order to make these becomes part of the students’ working vocabulary and critical tools for identifying and understanding the working of Societ |
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(C)2021, Federal University Dutsin-ma
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