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