Department of Accounting

Head of Department

Dr Samson I. Nyahas

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. Since 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 employers as accountants did not easily accept them. 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.

History of the Accounting Programme

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 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.

Legendary of Coordination and headship

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 2004 – 2007

Dr. E. B. Ekoja 2007 – 2009

Prof. F. Ojaide 2009 – 2011

Dr. E. B. Ekoja 2011 –2016

Dr. S. L. Jim-Suleiman 2016 – 2019

Dr S.I. Nyahas 2019- date

Philosophy

The general philosophy is training of students in accounting to develop their minds, impart both theoretical and practical knowledge, develop self-confidence and help them to be innovative and be self-reliant in the Accounting Discipline and in line with professional ethics to enable them practice both in Nigeria and beyond

Objective of the Programme

The major objectives of a Bachelor’s degree programme in Accounting are to:

a) To produce high level accounting personnel that can contribute to the development of accounting practice through research and publications.

b) Provide basic knowledge and skills needed for the understanding and analysis of problems relating to accounting in the management of industrial, commercial, public and other human organisations;

c) Equip students with knowledge and skills of decision making; especially the analytical skills needed for recognising, defining and solving problems;

d) Develop in students, leadership and interpersonal relations skills in accounting/management.

e) Provide training aimed at improving and upgrading the existing and potential manpower needed for national development.

f) Inculcate critical thinking skills and ability to independently make sound accounting decision in work place situation.

Learning Outcomes

The learning objectives and outcomes are designed to provide students with capacity for critical thinking, technical knowledge, communication, teamwork, ethics and social responsibility, entrepreneurial skills, and use of technology. On successful completion of this programme, the student will be able to:

i. Explain basic concepts and techniques of core accounting subject matter, including financial accounting and reporting, managerial accounting, auditing, taxation, and accounting information systems.

ii. Prepare and evaluate financial statements in line with the provisions of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) and statements issued by the Financial Reporting Council of Nigeria.

iii. Analyse management control systems, prepare budgets, and provide decision support for cost management and o2ther managerial decisions.

iv. Analyse accounting processes, evaluate risk, and recommend appropriate internal controls for accounting processes.

v. Use accounting software to input and analyse data, improve efficiency and support management decision making.

vi. Prepare basic tax returns, analyse and communicate the effects of basic tax rules on individuals, partnerships and corporate entities.

vii. Perform basic analyses of financial systems and statements, and write a report on the performance, financial condition, and management effectiveness.

viii. Demonstrate skills and abilities relevant to the accounting profession, including effective written and oral communication and working effectively in teams.

ix. Identify ethical dilemmas in accounting practice and develop appropriate courses of action that consider the well-being and needs of the community and society beyond the boundaries of the professional community.

x. Engage in academic and professional development activities and become more aware of opportunities in the accounting profession.

xi. Leverage entrepreneurial and technological skills and experiences for career success. The accounting programme will strive to provide relevance and useful quality assurance of the objectives and expected learning outcomes

Regime of subject knowledge

The products of this programme should be able to design accounting systems to suit changing accounting requirements e.g. International Financial Reporting Standards (IFRS) and IPSAS of organizations and be professionally qualified to practice the profession

Competencies and skills

The general skills should include competencies in computer literacy, quantitative skills, communication skills, interpersonal skills, organization skills, Information Technology skill and Entrepreneurship skills. The Accounting and Management related cognitive abilities and skills required are as follows:

i. Ability to recognise and analyse accounting and management problems and evolve strategies for their solutions.

ii. Ability to recognise and implement good accounting and management policies. iii. Computational and data processing skills, relating to accounting, financial and manpower data.

iii. Ability to demonstrate knowledge and understanding of essential facts, concepts and principles, and apply theories to Accounting and Management.

iv. Acquire knowledge in problem solving through Industrial attachment, Industrial Seminars and Student Apprenticeship Scheme.

Behavioural attributes

Students are to:

i. Understand the socio-cultural environment in which they find themselves and how such environment conditions their behaviour;

ii. Be able to understand, explain, predict and influence human behaviour in work organisations;

iii. Relate the knowledge of human behaviour to the ethics of the accounting profession;

iv. Understand the relationship between culture and behaviour and why a unimodal system of behaviour may not always work in accounting related issues.

v. Observe ethical conduct in consonance with the provisions of professional accounting standards and Financial Reporting Council of Nigeria

S/N	Name	Qualification	Rank
1	Ambrose Abalike Okwoli	B.Sc., MBA, Ph.D, FCNA, ACTI	Professor
2	Jane Oyemine Modupe Ande	B.Sc., MBA, Ph.D, FCNA, ACTI, MNIM	Professor
3	Francis Ojaide	HND, M.Sc, Ph.D, FCA,OON	Professor
4	Ekoja Benjamin Ekoja	B.Sc., MBA, Ph.D, ACA, ACTI	Professor
5	Saratu Lassa Jim-Suleiman	B.Sc., MBA, Ph.D, ACA	Professor
6	Yohanna Gyang Jugu	B.Sc., MBA, Ph.D, FCA, CFA	Professor
7	Mary Ada Ogenyi	B. Sc., M.Sc., MBA, Ph.D, FCA	Professor
8	Nyahas Samson Iliya	B.Sc., M.Sc., Ph.D, ACA	Reader
9	Soepding Benerd Alkali	B.Sc., M.Sc., PhD, ACA	Senior Lecturer
10	Othman Ibrahim Ahmed	B.Sc., M.Sc., MBA,PhD	Senior Lecturer
11	Ulan Victoria Jatau	B.Sc., MBA, CAN	Lecturer I
12	Emmanuel Unogwu Egegwu	B.Sc., M.Sc., FCA, PhD	Lecturer I
13	Bala V. N. Gonji	B.Sc., MBA	Lecturer I
14	Martins Kutus Oloruntoba	B.Sc., MBA, FCA	Lecturer I
15	Iyuwa U. Samuel	B.Sc. MBA, PhD	Lecturer I
16	Livinus, N. Maimako	B.Sc, M.Sc	Lecturer I
17	Emmanuel Edache Michael	B.Sc., M.Sc., ACA	Lecturer II
18	Binwai Pirdam	B.Sc, M.Sc	Lecturer II
19	Rahim J. Lukman	B.Sc, M.Sc	Assistant Lecturer

Table 1b: Visiting Staff and Staff on Sabbatical Leave

S/N	Name	Qualification	Rank
1	Daniel O. Gbegi	B.Sc, MBA, Ph.D	Professor

Table 1c: Adjunct Lecturers

S/N	Name	Qualification	Rank
1	Theresa M. Nmadu	B.Sc, M.Sc, MBA, Ph.D	Professor
2	Goshit G. Gideon	B,Sc, MBA, PhD	Reader
	Edwin S. Echu	B.Sc, MBA, PhD	Senior Lecturer
3	Ben P, Wurim	B,Sc, MBA, PhD	Senior Lecturer
4	Monica C. Gaje	B,Sc, MBA, PhD	Senior Lecturer
	Clement Adewole	B.Sc, MBA,M.Sc, Ph.D, FCIBN	Senior Lecturer
5	Reuel J. Dakung	B.Sc. MBA Ph.D	Senior Lecturer
6	Joshua S. Adeyele	B.Sc, MBA, Ph.D	Senior Lecturer
8	Mathias. A. Eneji	B.Sc, M.Sc, PhD	Senior Lecturer
9	Owolabi. A. Olarenwaju	B.Sc, M.sc, Ph.D	Senior Lecturer
10	Nneka Ikeobi	B,Sc, M.Sc. Ph.D	Lecturer I
11	Leo, Adejoh	LLB	Lecturer I
12	Sati. S. Dapel	B. Sc. M.Sc	Lecturer I
13	Odumu. V. Ato	B.Sc. M.Sc	Lecturer II

Table1d: Non-Academic Staff

S/N	Name	Qualification	Rank
1	Bridget Simon Ayuba	HND, ND, CERT.IN GEN. ADMIN., Diploma in Computer,	Assit. Chief Confidential Secretary
2	Selcit Daji	S.S.C.E. Diploma	Chief Clerical Officer
3	Pamela Sedang Peter	S.S. C. E, Diploma, B.Sc	Chief Executive Officer
4	Filibus Madaki	GCE	Office Assistant

Basic Entry Requirements and Expected Duration of the Programme

The criteria for admission into the programme will be as follows:

1.1.1 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.

1.1.2 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.

1.1.3 Expected Duration of the Programme

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

1.1.4 Title of Degree to be awarded

The title of the degree shall be Bachelor of Science Accounting to be denoted B.Sc. (Accounting)

Graduation Requirements

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

For the purpose of calculating a student’s Cumulative Grade Point Average (CGPA) in order to determine the class of degree to be awarded, grades obtained in ALL the courses whether compulsory or optional and whether passed or failed must be included in the computation.

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.

1.1.1 Definition of Course Credit System

1.1.2 Course Credit System

Credits are weights attached to a course. One credit is equivalent to one hour per week per semester of 15 weeks of lectures or three hours per week or term paper work per semester of 15 weeks.

This should be understood to mean a quantitative system of organisation of the curriculum in which subject areas are broken down into courses which are examinable and for which students earn credits(s) “if passed”. The courses are arranged in progressive order of difficulty or in levels of academic progress, e.g. level I or year I courses are 100, 101 etc. and Level II or year II courses are 200, 202 etc.

The second aspect of the system is that courses are assigned weights allied to Credit Units.

Credit Units

Consist of specified number of student-teacher contact hours per week per semester. Credit Units are used in two complementary ways: one, as a measure of the course weighting, and the other, as an indicator of student workload.

i. As a measure of course weighting for each Unit course (e.g. ACC 101), the credit unit to be earned for satisfactorily completing the course is specified; e.g. a 2-credit unit course may mean two 1-hour lecture plus one 3-hour practical per week per semester.

ii. As a measure of workload, “One Credit Unit” means one hour of lecture or tutorial per week per semester. For other forms of teaching requiring student teacher contact, the following equivalents may apply: two hours seminar, and one week of industrial attachment.

Normally, in Course Credit System, courses are mounted all year round, thus enabling students to participate in examinations in which they are unsuccessful or unable to participate on account of ill-health or for other genuine reasons. In such a system no special provisions are made for re-sit examinations.

1.1.3 Grade Point Average and Cumulative Grade Point Average

Grade Point Average (GPA)

Performance in any semester is reported in Grade Point Average. This is the average of weighted grade points earned in the courses taken during the semester. The Grade Point Average is obtained by multiplying the Grade Point in each course by the number of Credit assigned to that course, and then summing these up and dividing by the total number of Credit Units taken for the semester.

Cumulative Grade Point Average (CGPA)

This is the up-to-date mean of the Grade Points earned by the student. It is an indication of the student’s overall performance at any point in the training programme. To compute the Cumulative Grade Point Average, the total of Grade Points multiplied by the respective Credit Units for all the semesters are added and then divided by the total number.

1.1.4 Score and Grade Point (GP) for GPA/CGPA Computation

A letter grade and numerical point shall be awarded to each student based on his/her total scores on all the evaluation criteria (see section 1.5 below). The final marks scored by a student and the corresponding letter grades and the numerical points shall be clearly indicated. The following are the final marks and their corresponding letter grades and grade points alongside Grade Points Average (GPA) and Cumulative Grade Point Average (CGPA) Calculation

Table 2: Score and Grade Point (GP)

(I)

Credit Units

(II)

Percentage Scores

(III)

Letter Grades

(IV)

Grade Point (GP)

(V)

Grade Point Average (GPA)

Cumulative Grade Point Average (CGPA)

Vary according to contact hours assigned to each course per week per semester and according to work load carried by student

70 – 100

60 – 69

50 – 59

45 – 49

0 – 44

Derived by Multiplying I and IV and dividing by total Credit Units Registered and NOT EARNED

Derived by Multiplying I and IV and dividing by total Credit Units for Courses registered till date

Evaluation

1.1.1 Technique of Student Assessment

All courses taken shall be evaluated and a final grade given at the end of the semester. To arrive at the final grade, the evaluation shall be a continuous process consisting of some or all of the following where applicable:

(i) Class exercises

(ii) Assignments and/or presentations

(iii) Term papers

(iv) End of semester examinations.

1.1.2 Degree Classifications based on CGPA

Classes of degree are to be awarded depending on the cumulative GPA obtained. The classes of degrees that may be awarded are First Class Honours, Second Class Honours (Upper Division), and Second-Class Honours (Lower Division), Third Class Honours.

Table 3: Degree Classifications

Cumulative Grade Point Average (CGPA)	Class of Degree
4.50 – 5.00	First Class
3.50 -4.49	2^nd Class Upper
2.50 – 3.49	2^nd Class Lower
1.50 – 2.49	Third Class Honours
< 1.50	No degree

(a) Some Conditions for Graduation

For any student to qualify for the degree in accounting, the student must satisfy the following conditions:

i. Should attain up to 75% attendance for a particular course;

ii. Should effectively participate in class tutorials;

iii. Should take the continuous assessment and practical works which shall be graded and form part of the degree assessment;

iv. Should undertake a properly supervised and graded research project;

v. Should take and pass the end of course examinations.

(b) Examination Administration

i. Both continuous assessment and the examination shall be properly supervised internally.

ii. The External Examiner shall vet all 400 level examination questions and answer scripts before the results are compiled for senate approval.

All compulsory courses have two hours of lecture to one hour of tutorial, all other things being equal. In courses where practical is necessary, the tutorials will be replaced by such practical.

1.1.3 Probation

Probation is a status granted to a student whose academic performance falls below an acceptable standard. A student whose Cumulative Grade Point Average is below 1.00 at the end of a particular year of study, earns a period of probation for one academic session.

1.1.4 Repeating Failed Course(s)

Subject to the conditions for withdrawal and probation, a student may be allowed to repeat the failed course(s) at the next available opportunity, provided that the total number of credit units carried during that semester does not exceed 24, and the Grade Points earned at all attempts shall count towards the CGPA.

1.1.5 Withdrawal

A candidate whose Cumulative Grade Point Average is below 1.00 at the end of a particular period of probation shall be required to withdraw from the programme and in order to minimize waste of human resources, consideration should be given to withdrawal from programme of study and possible transfer to other programmes within the same University.

1.1.6 External Examiners System

An External examiner from another University shall be appointed by the University to moderate examination papers at the 400 level. The external examiner may be expected to go beyond just moderating papers to examining the adequacy or otherwise of the quality of teaching, coverage of course contents, and the appropriateness and availability of reading materials.

1.1.7 Students’ Evaluation of Courses

Each student shall be allowed to evaluate the courses taught on the programme.

1.1.8 Maintenance of Curricular Relevance

(i) The curricular shall be subject to review at intervals to reflect the opinions of stakeholders, such as professional accounting bodies, students, lecturers, industries and the public sector.

(ii) The Department shall seek to obtain appropriate regular feedback on the performance of its graduates in the labour market.

(iii) The curricula shall be reviewed once every 5 years to take care of changes in the environment.

Library and Information Resources

The University concentrates resources for library in the University library. At the Departmental level, the Department has a “reading room” capable of seating about 25 per cent of its students.

The University library is stocked with relevant and current books and journals in accounting. The library has e-resources and provides email facility and general internet access.

1. MASTER OF SCIENCE (ACCOUNTING AND FINANCE) PROGRAMME:

The Department of Accounting shall offer courses leading to the award of a Master of Science (M.Sc.) degree in Accounting and Finance.

Philosophy

The philosophy of the M.Sc. programme of the University of Jos is to provide graduate education and training in accounting and finance which develops and deepens the spirit of enquiry and responsibility in the students, so as to take on research, teaching and administrative responsibilities in the public and private sectors of national and global economies.

To this end, the Department of Accounting teaches modern techniques and conducts functional research to advance, impart and sustain knowledge and applications in financial reporting and analysis, management controls, and finance and investments.

The Department ignites critical thinking in students and provides extensive theoretical and practical skills required in order to function effectively and competitively as financial controllers, financial auditors, tax consultants, financial analysts and bank managers. As the global financial challenges expand, the Department nurtures intellectualism that provides a balance among competing quality parameters of strategic financing planning.

Objective

The basic objective of the M.Sc. in Accounting and Finance degree programme is to develop students’ knowledge and skills in the area of accounting and finance so as to provide high-level manpower for financial institutions, accounting firms, management consulting, tax consulting, industry, insurance, banking, stock broking, government and academia. The programme strives to provide a blend between technical skills on one hand, and in-depth theoretical knowledge on the other hand, so as to achieve an overall functional knowledge base.

Specifically, the programme is designed to:

(a) Inculcate the requisite intellectual/conceptual foundations that will permit meaningful participation in the discussion or resolution of the problems which confront the accounting discipline in the contemporary world;

(b) Encourage research into problems which impede the maximum contribution of accounting to national development and well being of the people;

(c) Develop skill in logical reasoning and critical analysis and improve the capacity of students in formulating sound accounting policies and strategies.

Admission Requirements

Holders of the following qualification may be considered for admission into the M.Sc. (Accounting and Finance) programme of the University.

(a) First Degree in Accounting of the University of Jos or of any other recognized university with pass at not less than Second Class Honours (Lower Division).

(b) First Degree in Management Studies (Accounting major) of the University of Jos or of any other recognized university with a pass at not less than Second Class Honours (lower Division).

(c) Postgraduate Diploma in Accounting of the University of Jos or of any other recognized university with a minimum aggregate score of 60%.

Registration Procedure

Students shall normally complete course registration form for the programme not later than two weeks after the start of the semester. A student cannot withdraw from a taught course after a third of it has been given without permission from the Head of Department. A student who withdraws after this time or who fails to sit for the final examination without reasons acceptable to the Senate shall be deemed to have failed that course.

Attendance

In order to be eligible for examination in a particular taught course, a student shall have attended a minimum of 75% of the total period of formal instructions delivered for the semester.

Duration of the Course

The M.Sc. (Accounting and Finance) shall be run over a minimum of four (4) semesters and a maximum of six (6) semesters.

Mode of Study

The M.Sc. (Accounting and Finance) Degree programme shall be run on full- time basis. The programme shall consist of course work and dissertation.

Examination

The pass mark for each course is 50%. Candidates shall be assessed by:

(a) Continuous assessments which shall comprise written and oral tests, attendance and participation in class work, paper presentation, and group works which shall account for 40%.

(b) End of semester examinations which shall account for 60% to make up the maximum score of 100%.

At the end of the first academic year, candidates failing to make a pass mark in any subject shall be allowed to re-sit such a paper provided that such failed papers on the aggregate do not add up to more than 8 credit units. Candidates failing in more than 8 credit units but not more than 12 credit units shall be required to repeat the failed courses. Candidates failing in any paper during the re-sit examination shall be required to repeat the relevant subject(s). Re-sit examination candidates shall be credited with a maximum score of 50%. There shall be a re-sit examination fee which is subject to review from time to time.

Candidates failing in more than 12 credit units in each academic year shall be required to withdraw from the programme.

Table 1: Scoring and grading of courses for M.Sc. Accounting & Finance

Marks	Letter grade	Grade Points
70 and above	A	5
60-69	B	4
50-59	C	3
Below 50	F	0

Credit Load

The required credit units to qualify a candidate for the award of the Master of Science (Accounting and Finance) of the University of Jos are a minimum of 36 and a maximum of 48.

Fees and Charges

Fees and charges for the M.Sc (Accounting and Finance) programme shall be guided by the University of Jos Postgraduate School decision on fees and charges of NUC funded professional master’s programme.

MASTER OF SCIENCE (FORENSIC ACCOUNTING) PROGRAMME:

PHILOSOPHY

The programmes philosophy is to make the Department of accounting to become one of the leading departments in Nigerian Universities for training and development of manpower in the area of accounting, particularly, forensic accounting and fraud investigation, for both national and international public and private institutions and organisations. These programmes will provide a solid foundation in forensic sciences, litigation support, Business valuation, Matrimonial Dispute resolution among others, thus making them an ideal entry platform to the forensics profession, particularly for candidates with accounting backgrounds. The Programme will also provide the required training and competencies for those seeking a career as forensic accountants and fraud examiners in the anti-graft agencies, banking, insurance, and other economic entities.

AIMS AND OBJECTIVES

The purpose of the graduate programmes is to provide opportunities for degree holders in forensic accounting and other accounting sciences to advance their career in specialized areas of the discipline. The programmes would prepare students for careers in both industry and academic research for the anti-graft agencies and universities, respectively. Applicants for the MFAI should know that the programme is more of a professional course than academic and it is a terminal degree. Howver, it can be used to pursue further degrees such as a Doctor of Business Administration (DBA) and other similar higher professional degrees.

RATIONAL/JUSTIFICATION

The federal government in Nigeria at the moment is battling with corruption and other economic and financial crimes and how to successfully prosecute offenders. Unfortunately, there are not enough postgraduate training research institutions in the field of forensic science in Nigeria to help address this menace effectively. In an attempt to succeed in the fight against corruption, mere graduates of accounting and that of other disciplines are hired to do the work that is supposed to be done by forensic accounting graduates. The EFCC and ICPC, being a pivotal in the fight against this enemy of economic development (Corruption), have been constrained by many problems that require intensive research in forensic accounting science. These two organs of government need research findings in this area if they must take lead in the fight against corruption and other economic and financial crimes. Also, many degree holders in accounting in Nigeria who wish to advance their career at postgraduate studies in forensic accounting ends up doing other courses due to inadequate manpower training in forensic sciences. These two scenarios have been significantly responsible for reasons why the government in Nigeria has not succeeded in its fight against this corruption and the country has suffered unnecessary economic development retardation. To address these problems, there is the need to urgently create avenues for degree holders in accounting and other related forensic accounting sciences to build on the foundation they already obtained by starting a graduate programme in forensic accounting and investigation.

ENTRY REQUIREMENT FOR MFAI PROGRAMME

The programme is intended for applicants with minimum of Second Class Lower Division B.Sc. in forensic accounting, fraud examination, accounting or in other programmes with substantial accounting contents such as Business Administration, Banking and Finance, and Actuarial Science. Please note that:

1. Preference will be given to candidates with a First Class or a Second Class Upper Division in the undergraduate degree programmes stated above.

OR equivalent qualifications such as Postgraduate Diplomas acceptable to the University of Jos with weighted average of not less than 60%.

MODE OF STUDY

The programme will run on a full-time basis.

ATTENDANCE

In order to be eligible for examination in a particular taught course, a student shall have attended a minimum of 75% of the total period of formal instructions delivered for the semester.

DURATION OF COURSE/GRADUATION REQUIREMENTS FOR BOTH PROGRAMMES

Students are expected to complete their programmes as indicated in the table below but also subject to postgraduate regulation of University of Jos.

Table 4: Course/Graduation Requirements for MFAI

Programme	Minimum Duration	Maximum Duration
Masters’ Programme	18 Months	48 Months

The Master's programme in Forensic Accounting and Investigation is divided into three semesters to run for 18 calendar months and not exceeding four years maximum. Students shall conclude their studies with a Master’s thesis.

EXAMINATION, GRADING PROCEDURES AND RESULT

Examination shall comprise of continuous assessment (40%) and end of semester exams (60%).

Table 5: Grading Procedure for MFAI

Continuous Assessment (CA) 1st and 2nd Semesters 40%

1st and 2nd Semester Examinations

60%

3^rd Semester Examination 100%

Assignments, Presentations and Written Tests

Written Exams

Written Research Report and Its Presentation, Court Sessions Attendance and Moot Court Presentation

Table 6: Scoring and grading of courses for MFAI

Marks	Letter grade	Grade Points
70 and above	A	5
60-69	B	4
50-59	C	3
Below 50	F	0

Credit Load

The required credit units to qualify a candidate for the award of the Masters of Forensic Accounting and Investigation of the University of Jos are a minimum of 41 and a maximum of 48 in the first session. While in the half of the second session, the minimum is 10 credit units

Fees and Charges

Fees and charges for the Forensic Accounting and Investigation programme shall be guided by the University of Jos Postgraduate School decision on fees and charges of NUC funded professional master’s programme.

EXTERNAL EXAMINER SYSTEM

An external examiner shall be invited to moderate semester examination question papers, to moderate results and Students’ Thesis and to grade the oral defence of such theses.

FACILITIES AVAILABLE TO MOUNT THE PROGRAMME

The programme shall use the new Sabastine Maimako Faculty of Management Sciences, Post-Graduate Seminar Hall and ANAN PG Research Centre for lectures and seminar presentations. Also, the computer laboratory in the accounting department will suffice for the programme.

Registration Procedure

COURSE CONTENT AREAS

To be specific, forensic accounting and investigation curricula should have the following primary content areas:

(1) Criminology, specifically oriented to the nature, dynamics, and scope of fraud and financial crimes; the legal environment; and ethical issues

(2) Fraud prevention, deterrence, detection, investigation and remediation:

a. Asset misappropriation, corruption and false representations

b. Financial statement fraud

c. Fraud and forensic accounting in a digital environment, including:

- computer-based tools and techniques for detection and investigation

- electronic case management tools

- other issues specific to computerized environments

(3) Forensic and litigation advisory services, including research and analysis, valuation of losses and damages, dispute investigation and conflict resolution, including arbitration and mediation

Note: Fraud prevention refers to creating and maintaining environments where fraudulent activities are minimized. Fraud prevention contrasts with fraud deterrence, which refers to creating and maintaining environments where fraud is mitigated, subject to cost-benefit constraints. Some practicing professionals argue that fraud prevention implies, and is only possible, if the root causes of fraud, such as greed, financial pressure, etc., are eliminated.

MASTER OF PHILOSOPHY/DOCTOR OF PHILOSOPHY (M Phil/Ph.D) DEGREE PROGRAMME IN ACCOUNTING

Introduction

The Department of Accounting offers courses leading to the award of a Doctor of Philosophy (Ph.D.) Degree in Accounting. Candidates who wish to pursue the programme leading to the award of Ph.D must first apply for and be admitted onto the M.Phil/Ph.D programme. Candidates on the M.Phil level are upgraded to full Ph.D status after successfully completing course work and presenting an acceptable proposal at the faculty level.

Philosophy

Accounting research is essentially empirical-archival, analytic or behavioral. The department therefore provides the requisite intellectual base for the promotion of high level learning that ensures quality and functional knowledge for teaching, research, and writing. The department encourages the creation of new research ideas that contribute to existing knowledge in a variety of areas in accounting.

Objective

The objective of the Ph.D. in Accounting degree programme is to provide doctoral students with a comprehensive and integrated knowledge on technical, research, publication and teaching capabilities in the area of accounting. It is designed to provide specialist education and training for researchers in tertiary institutions as well as for high level business managers.

It provides general familiarity with critical knowledge of the various segments in the accounting discipline so that the doctoral graduate can impart his or her knowledge to others as colleagues, subordinates or students.

Entry Qualifications

Holders of the following may be considered for admission into the M.Phil/Ph.D (Accounting) programme of the University:

M.Sc (Accounting) of the University of Jos or of any other recognized university with a pass at not less than an average of 60% or a weighted score average (WSA) of 3.5 on a 5-point scale.

Registration Procedure

Attendance

In order to be eligible for examination in a particular taught course, a student shall have attended a minimum of 75% of the total period of formal instructions delivered for the semester.

Mode of Study

The M.Phil/Ph.D (Accounting) degree programme shall be run on both full-time and part-time bases. The programme shall consist of a course work and a thesis which must be defended to the satisfaction of an appointed external examiner. Candidates are required to present three seminars before graduation – a research programme seminar after one year of study, a seminar for upgrading from M.Phil to full Ph.D status and a seminar for the final report at both departmental and faculty levels. As part of the development of candidate’s communication skills and the training in the presentation of research findings, all candidates may be required to teach one or more undergraduate or postgraduate course(s) during the programme.

A breakdown of the workload is as follows:

(a) A minimum of 21 credit units of core courses and at least 1 elective of 3 credit unit work plus 12 credit units of Thesis is required. This makes a total of 36 credit units as minimum.

(b) The maximum credit units shall be 42.

(c) A Ph.D student from other recognized University may be allowed a credit transfer of not more than 18 credit units passed at the M.Phil/Ph.D., course work level in addition to a minimum of 60% or a weighted score average (WSA) of 3.5 on a 5-point scale at the Masters Degree level.

Duration of the Course

The duration of the M.Phil/Ph.D. (Accounting) programme is broken down as follows:

Full Time

A minimum of six (6) semesters and a maximum of ten (10) semesters.

Part-Time

A minimum of ten (10) semesters and a maximum of twelve (12) semesters.

Extension

Request for extension require a special approval of the School of Postgraduate Studies Board.

Withdrawal

A candidate may be required to withdraw from the M.Phil/Ph.D programme at any time if he or she does not display proven ability to benefit from research at that level.

Examination

This is guided by the University of Jos Postgraduate School guidelines on Ph.D examinations in force from year to year.

Fees and Charges

Fees and charges for the M.Phil/Ph.D (Accounting) programme shall be guided by the University of Jos Postgraduate School decision on fees and charges of NUC funded professional M.Phil/Ph.D programmes.

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