Department of Accounting

History of the Accounting Programme

 

The accounting programme in the University of Jos began as one of the optional areas in the B.Sc. Management Studies degree programme. Other optional areas include Marketing, Personnel and Production Management/Operations Research. Due to the fact that these optional areas were not indicated on the degree certificates, the students who specialised in accounting which was the most popular optional area then felt short-changed as they were not easily accepted by employers as accountants. Given this background, the students of the accounting option appealed to the then Vice Chancellor, Professor Ochapa C. Onazi for the reflection of the accounting option on their certificates. After due consultation with the then Department of Management Studies, Faculty of Social Sciences, the University of Jos Senate, and the National Universities Commission (NUC), the then Vice-Chancellor, Professor Ochapa C. Onazi directed that a full-fledged B.Sc. Accounting degree programme be developed and operated in the subsequent academic year instead of mere reflection of accounting optional area on the certificates as requested by the students.

 

The Accounting degree programme therefore commenced in the University of Jos in October, 1987. The accounting students at 300 Level of studies then passionately appealed that they be allowed to graduate within the newly introduced B.Sc. Accounting programme as they had taken all relevant courses for graduation under the B.Sc. Accounting programme. Their appeal was allowed and they became the first set of B.Sc. Accounting graduates in August, 1989.

 

Following the subsequent recommendations of the NUC accreditation team for the setting up of an independent Department of Accounting instead of being integrated into the then Department of Accounting and Management Sciences, the then Director of Academic Planning, Professor Owoicho G. Akpa vigorously pursued the case for the creation of Department of Accounting and obtained the support of the then Dean, Faculty of Social Sciences, Professor Sonny G. Tyoden and the then Vice-Chancellor, Professor Monday Y. Mangvwat. The University of Jos Senate then approved the split of the then Department of Accounting and Management Sciences into two autonomous departments namely, Department of Accounting and Department of Management Sciences in July, 2004.

 

The part-time B.Sc. Accounting degree programme began in the University of Jos in the 2000/2001 academic year and the first set of graduates were in 2003/2004 academic year.

 

Since the commencement of the B.Sc. Accounting degree programme in the University of Jos, the following academic staff have either coordinated the programme or headed the Department:
  • Mr. W. U. O. Erhirie  1987 – 1989
  • Mr. A. A. Okwoli       1989 – 1991
  • Mrs. J. O. M. Ande   1991 – 1992
  • Mr. F. Ojaide            1992 – 1993
  • Mr. A. A. Okwoli       1993 – 1994
  • Dr. M. Ayogu            1994 – 1998
  • Dr. J. O. M. Ande      1998 – 2004
  • Prof. A. A. Okwoli (HOD Accounting) 2004 – 2007
  • Dr. E. B. Ekoja          2007 – 2009
  • Prof. F. Ojaide          2009 – 2011
  • Dr. E. B. Ekoja          2011 –2012
  • Prof. E. B. Ekoja       2012 - 2016
  • Dr. S. L. Jim-Suleiman 2016 – Present
UTME:
The minimum academic requirement is credit passes in five ‘O’ Level subjects including English Language, Mathematics and any of Accounting, Commerce, or Economics at not more than two sittings.
Direct Entry Admission
(a) Applicants should possess five credit passes in the GCE or equivalent examination, at least two of which shall be at the Advanced level or four credit passes at least three of which shall be at the Advanced level provided that subjects are not counted at both levels of the examination. Credit passes at the Ordinary Level must include English Language and Mathematics and the total selection of subjects must conform to 1.3.1 above.
(b) OND or equivalent diploma in Accounting, Financial Studies, Banking and Finance, Business Administration and Insurance or any other relevant discipline with at least upper credit grade in addition to the five credit passes as in 1.3.1 above.
(c) HND in Accounting, Financial Studies, Banking and Finance, Business Administration and Insurance or any other relevant discipline at least lower credit in addition to five credit passes as in 1.3.1 above.
(d) Final certificate of ICAN, ANAN, CIBN, or any other relevant Professional Bodies in addition to five credit passes as in 1.3.1 above.
A student will not be allowed to exceed an additional 50 per cent of the duration of the programme if he fails to graduate within the following minimum number of years:
(a) UTME: Four (4) years
(b) Direct Entry: Three (3) years
 
The title of the degree shall be Bachelor of Science Accounting to be denoted B.Sc. (Accounting)
The minimum number of credit units for the award of a degree is 157 Units, subject to maximum of 192 units for UTME students. For direct entry students, the minimum shall be 130 Units subject to the maximum 156 units. A student shall therefore qualify for the award of a degree when he has met the conditions.
The minimum credit load per semester is 15 Credit Units subject to the maximum of 48 credit units.
Even when a student repeats the same course once or more before passing it or substitutes another course for a failed optional course, grades scored at each and all attempts shall be included in the computation of the GPA. Prerequisite courses must be taken and passed before a particular course at a higher level.
Course Details


Definition of Terms:

  • Core/Compulsory Courses: Are courses which every student must mandatorily take and pass at a particular level of study.
  • Elective Course: An elective course is that which a student takes from within or outside the Faculty. A Student may not graduate without passing the course.
  • Optional Course: Is a course which a student can take based on interest and may count toward the minimum credit units required?
  • Prerequisite Course: This is a course which a student must take and pass before taking a particular course at a higher level

First Semester

Course Code   Course Title                                      Credit Unit      Prerequisite

GST 101          Use of English                                                  4          Nil

GST102           Introduction to Logic and Philosophy              2          Nil

GST103           Nigerian Peoples and Culture                           2          Nil

GST104           History and Philosophy of Science                   3          Nil

ACC111          Introduction to Accounting I                              3          Nil

ACC112          Mathematics I                                                    3          Nil

ACC113          Introduction to Business I                                  2          Nil

ACC114          Introduction to Economics II                             3          Nil

                                                                                                   22       

Second Semester

Course Code   Course Title                                              Credit Unit    Prerequisite

ACC121          Introduction to Accounting II                                3          Nil

ACC122          Mathematics II                                                       3          Nil

ACC123          Introduction to Business II                                     2          Nil

ACC124          Introduction to Computer Science                          3          Nil

ACC125          Legal Methods                                                        2          Nil

ACC126          Introduction to Economics II                                  3          Nil

                                                                                                        16

Electives

ACC127          Nigerian Legal System                                            2          Nil

ACC128          Principle and Practice of Cooperative                     2          Nil

PSY112           Introduction to Psychology                                     2          Nil

POL123           Introduction to African Politics                              2          Nil

 

*A student MUST offer at least one elective at this level.

Minimum credit Unit   =          40

First Semester

Course Code   Course title                                                      Credit unit       Prerequisite

GST 223          Entrepreneurship Studies                                              2          Nil

ACC 211         Introduction to Financial Accounting I                         3          ACC 111

ACC 212         Business Communication                                             2          Nil

ACC 213         Statistics I                                                                     3          Nil

ACC 214         Business Law I                                                             2          Nil

ACC215          Micro Economic Theory                                              2          ACC 114

                                                                                                            14

 

Second Semester

Course Code   Course Title                                                    Credit Unit    Prerequisite

GST222           Peace Studies and Conflict Resolution                         2          Nil

ACC221          Introduction to Financial Accounting II                       3          ACC121

ACC222          Introduction to Cost and Management Accounting       3          Nil

ACC223          Statistics II                                                                    3          Nil

ACC224          Applications of Computer                                            3          Nil

ACC225          Taxation I                                                                    3          Nil

ACC226          Macro Economic Theory                                              2          ACC 126

                                                                                                            19

 

Electives

ACC 216         Principles of Banking                                                   2

ACC 227         History and Structure of the Nigerian Economy          2         

BUS 223          Principle of Marketing                                                 2

PSY 214          Industrial Psychology                                                   2

 

*All direct entry students are required to take all the 100 Level GST courses in addition to all the 200 level compulsory courses.

*A student MUST offer at least one elective at this level

*Minimum Credit Units          =          35

First Semester

Course Code   Course Title                                                    Credit Unit      Prerequisite

ACC 311         Financial Accounting                                                   3          ACC221

ACC 312         Cost Accounting                                                          3          Nil

ACC 313         Oil & Gas Accounting                                                 2          Nil

ACC 314         Production Management                                              3          Nil

ACC 315         Elements of Management                                             3          Nil

ACC 316         Commercial Law                                                          3          ACC 214

ACC 317         Introduction to Finance                                               3          Nil

ACC 318         Auditing l                                                                    2          Nil

                                                                                                            22

Second Semester

Course Code   Course Title                                                    Credit Unit     Prerequisite

ACC 321         Financial Reporting                                                      3          ACC221

ACC 322         Management Accounting                                             3          ACC222

ACC 323         Elements of Government                                              3          Nil

ACC 324         Entrepreneurial Studies II                                              2          Nil

ACC 325         Taxation                                                                        2          ACC 225

ACC 326         Ethics and Corporate Governance                                 2          Nil

ACC 327         Research Methods                                                        3          Nil

ACC 328         Mining Accounting                                                      2          Nil

ACC 329         Capital Market and portfolio Management                    2          Nil

                                                                                                             22      

Electives

ACC 319         Principle of Insurance                                                   2                     

BUS 314          Management Theory                                                    2

BUS 324          Organizational Behaviour                                             2

BUS 325          Industrial Relations                                                       2

*Electives at this level is NOT compulsory

*Minimum Credit Units =44

First Semester

Course Code   Course Title                                                    Credit Unit   Prerequisite

ACC 411         Research Project I                                                         3          Nil

ACC 412         Financial Management                                                  3          ACC317

ACC 413         Partnerships and Company law                                     2          Nil

ACC 414         Advanced Financial Accounting I                                2          ACC 311

ACC 415         Auditing II                                                                   3          ACC 318

ACC 416         International Accounting                                              3          Nil

ACC 417         Analysis for Business Decision                                     3          Nil

ACC 418         Business Policy                                                            3          Nil

                                                                                                            22

Second Semester

Course Code   Course Title                                                    Credit Unit Prerequisite

ACC 421         Research Project II                                                        3          Nil

ACC 422         Advanced Financial Accounting II                               2          ACC 321

ACC 423         Forensic Accounting and Investigation                         2          Nil

ACC 424         Public Sector Accounting                                             3          Nil

ACC 425         Management Information System                                 3          Nil

ACC 426         Business Policy II                                                         3          Nil

ACC 427         Bank Lending and Loan Administration                      2          Nil

ACC 428         International Financial Reporting Standards                  2          Nil

                                                                                                            20

 

Electives

ACC 419         Pension Fund and Social Insurance                               2

ACC 429         International Public Sector Accounting Standards         2

ACC 430         Accounting and Auditing for Cooperatives                   2

*Elective at this level is NOT compulsory

* Minimum Credit Units = 42 Credit Units