At the end of this course, students should be able to:

• Identify possible sound patterns in English;
• List notable language skills, classify word formation processes;
• Construct simple and fairly complex sentences in English;
• Apply logical and critical reasoning skills for meaningful presentations;
• Demonstrate an appreciable level of the art of public speaking and listening; and
• Write simple and technical reports.

At the end of this course, students should be able to:

• Demonstrate understanding of basic concepts related to management knowledge;
• Explain the roles, skills, and functions of management;
• Identify organizational problems and the processes of decision making;
• Describe the complexities associated with management of human resources in the organizations; and
• Apply the knowledge in handling management complexities.

At the end of this course, students should be able to:

• Demonstrate understanding of basic concepts related to accounting ethics and practices;
• Explain the nature, scope, purpose, and historical background of accounting and its basic principles.

At the end of this course, students should be able to:

• Explain the basic concepts of business;
• Recognize the external forces that shape the business environment;
• Describe how business operates in our modern political, social, economic, and technological environment;
• List and explain the important factors in choosing an organizational type; and
• Explain the role of government in business.

At the end of this course, students should be able to:

• Understand the significance of Information and Communication Technology (ICT) and its application to libraries and Information Services;
• Acquire essential ICT skills for information professionals;
• Understand data communication and internet resources in electronic storage systems, and explore web technology resources;
• Learn the impact of ICT on modern libraries, along with ethical considerations and challenges related to applying ICT in library settings, particularly in the context of Nigerian libraries.

At the end of the course, students should be able to:

• Explain basic components of computers and other computing devices;
• Describe the various applications of computers;
• Explain information processing and its roles in the society;
• Describe the Internet, its various applications and its impact;
• Explain the different areas of the computing discipline and its specializations; and
• Demonstrate practical skills on using computers and the internet.

At the end of this course, students should be able to:

• Describe the nature and scope of accounting;
• Differentiate between bookkeeping and accounting;
• Discuss the objectives of financial accounting;
• Appreciate various branches of accounting;
• Understand methods of recording accounting data using manual and electronic devices;
• Prepare basic accounting records, from primary books to the extraction of trial balances;
• Correct basic posting errors, and prepare bank reconciliation statements.

At the end of the course, the students should be able to:

• Identify the basic concepts in economics including scarcity, choice and scale of preference; basic laws of demand and supply;
• Explain the nature of elasticity and its applications, as well as short and long run production functions; and
• Discuss pricing of factors of production and market structure consisting of perfect competitive market and imperfect competitive markets.

At the end of this course, students should be able to:

• Analyze principles, techniques, and major functions of finance in business and organizations;
• Work independently and with others of diverse backgrounds;
• Demonstrate proficiencies in reading, writing, listening, presentation, spreadsheet application, and decision-making, rationalize;
• Present solutions to problems using business knowledge and knowledge from other academic disciplines;
• Develop a sound ethical, philosophical, and moral skill set necessary to succeed in business;
• Explain the concept of the Time Value of Money, interpret simple financial statements using ratios;
• Calculate interest on funds invested.

At the end of this course, students will be able to:

• Grasp environmental studies’ fundamental principles, human-environment relationships, and the impact of human activities on nature;
• Examine energy resource usage and its environmental consequences, and investigate chemicals and waste effects on ecosystems and health.

At the end of this course, students should be able to:

• Outline contemporary health issues and broadly classify them;
• Discuss some basic concepts related to clinical medicine, disease prevention/management, and population health;
• Explain the aetiology, prevention, and management of key non-communicable diseases;
• Discuss the epidemiology, personal and public health consequences of selected infectious diseases;
• Discuss the personal and social determinants of health;
• Explain the place of disease prevention and health promotion in personal and population health;
• Explain the connection between contemporary health issues and sustainable development goals;
• Relate contemporary health issues to global health challenges.

At the end of this course, the student will be able to:

• Have a deepened understanding of communication skills both in spoken and written English;
• Demonstrate an appreciable level of proficiency in the arts of public speaking, listening, and effective communication.

At the end of the course, students should be able to:

• Analyse the historical foundation of the Nigerian culture and arts in pre-colonial times;
• List and identify the major linguistic groups in Nigeria;
• Explain the gradual evolution of Nigeria as a political unit;
• Analyse the concepts of Trade, Economic, and Self-reliance status of the Nigerian peoples towards national development;
• Enumerate the challenges of the Nigerian State towards Nation building;
• Analyse the role of the Judiciary in upholding people’s fundamental rights;
• Identify acceptable norms and values of the major ethnic groups in Nigeria; and
• List and suggest possible solutions to identifiable Nigerian environmental, moral, and value problems.

At the end of this course, students should be able to:

• Identify the various functional areas of business and describe their contribution to the organization;
• Identify the business stakeholders and describe their relationship with the organization;
• Describe the basics of business ethics;
• Recognize some of the most common ethical challenges faced by the organization;
• Discuss the many aspects of business functions such as management, finance, accounting, and marketing;
• Explain basic principles and practices of contemporary business; and
• Explain basic management principles.

At the end of the course, students should be able to:

• Identify the basic concepts of mathematics and demonstrate a preliminary understanding of mathematical applications in the field of management;
• Perform basic computations in algebra, differential, and integral calculus;
• Develop problem-solving skills from the mathematical ideas learned;
• Distinguish basic mathematics principles and their applications.

At the end of the course, the students should be able to:

• Discuss the basic concept of functions, index numbers and dependent and independent variables in functions, as well as national income accounting;
• Examine circular flow of income with simple two-sector model;
• Explain elementary issues on consumption, savings, investment, and, government’s revenue, expenditure and roles of domestic money and foreign exchange.

At the end of this course, students should be able to:

• Explain the linkage between accounting and other information systems;
• Define the conceptual framework for financial reporting, identify the users and uses of financial statements/reports;
• Link the fundamental concepts and conventions in financial accounting to financial report preparation;
• List the types of accounting errors and how to correct them;
• Explain suspense accounts and their uses, prepare control accounts;
• Prepare accounts for not-for-profit organizations;
• Differentiate single entry and incomplete records, prepare trading, profit or loss accounts of a sole trader, including adjustments;
• State the roles and functions of Accounting Standards setting bodies – Financial Reporting Council of Nigeria (FRCN) and International Accounting Standard Board (IASB).

At the end of this course, students should be able to:

• Define the concept and purpose of project management;
• Identify the processes and actors in project management;
• Demonstrate a working knowledge of key project management methods;
• Describe the tools and techniques used in project management;
• Identify projects bottleneck and possible solutions.

By the end of the course, students should be able to understand:

• Major terminologies in financial services technology;
• The types, nature, applications, processes and procedures, benefits and challenges of fintech services and operations;
• The new technologies in use in the banking sector;
• The changing trends and innovations in banking technology and payment systems and analyse the economics of financial services;
• The digital disruptions and transformation in Banking;
• Understand the roles and relevance of blockchain technology, artificial Intelligence, Cloud Computing, Big Data analytics in banking.

At the end of this course, students should be able to:

• Explain the concepts and theories of entrepreneurship, intrapreneurship, opportunity seeking, new value creation, and risk-taking;
• State the characteristics of an entrepreneur;
• Analyze the importance of micro and small businesses in wealth creation, employment, and financial independence;
• Engage in entrepreneurial thinking;
• Identify key elements in innovation;
• Describe stages in enterprise formation, partnership and networking including business planning;
• Describe contemporary entrepreneurial issues in Nigeria, Africa and the rest of the world; and
• State the basic principles of e-commerce.

At the end of this course, students should be able to:

• Appreciate the framework for the preparation and presentation of financial statements;
• Prepare simple financial statements of a limited liability company, account for borrowing costs;
• Discuss accounting for government grants, define relevant terms under IFRS 15 – Revenue, account for inventory;
• Explain accounting policies;
• Define relevant terms under IFRS 15 – Revenue.

At the end of this course, students should be able to:

• Explain the theoretical framework for corporate governance;
• Describe the codes of corporate governance;
• Explain the governance structure of a company, describe the role of shareholders in corporate governance;
• Explain the role of the board of directors and board committees in corporate governance;
• Discuss internal control and audit procedures;
• Explain the role of governance in sustainability;
• List the Ethical codes by the Financial Reporting Council of Nigeria, OECD, and other Local and International agencies;
• Explain relevant ethical codes for professional accountants (IFAC Codes of ethics).

At the end of this course, students should be able to:

• Understand analytics and data science;
• Explain the nature and objectives of business analytics;
• Distinguish between data trend and recognition, and data summarization;
• Know how to use strategic management tools: PESTEL, SWOT, Porter’s five forces, Benchmarking, Porter’s value chain analysis, Porter’s generic strategies, etc;
• Know how to use tools to analyze a basic set of financial statements consisting of a statement of profit or loss and other comprehensive income, statement of financial position, statement of cash flows and supporting notes.

At the end of this course, students should be able to:

• Gain a comprehensive understanding of the Nigerian Legal System, focusing on the sources of Nigerian law;
• Understand the hierarchy of Nigerian courts, commercial arbitration, law of contracts, commercial contracts, commercial relations between persons, unfair competition, passing off, “trade libel,” company law, the introduction to company law, powers and functions of directors, and an introduction to taxation laws.

At the end of the course, the students should be able to:

• Provide an introduction to oil and gas accounting, covering terminologies, reserves, and upstream operations;
• Explores the regulatory framework for oil and gas accounts, including SE and FC accounting methods;
• Learn about Joint ventures, Production Sharing Contracts, and accounting for mineral interests;
• Understand the nature of extractive industries, pre-production phase, and treatment of costs, following IFRS 6 guidelines.

At the end of this course, students will be able to:

• Grasp environmental studies’ fundamental principles, human-environment relationships, and the impact of human activities on nature;
• Examine energy resource usage and its environmental consequences, and investigate chemicals and waste effects on ecosystems and health.

Upon completing this course, students will be able:

• To calculate and present national income multipliers for a 4-sector model, allowing them to understand the economic implications of changes in key sectors.
• They will be familiar with consumption and investment theories, both under certain and uncertain conditions, enabling them to analyse and forecast economic behaviours.
• Gain a comprehensive understanding of public sector economics and finance, comprehending the economic fundamentals of government policies.
• Propose solutions to public sector problems, utilising their knowledge of government policies and economic principles to effectively address real-world challenges in public finance and governance.
• Make informed decisions and recommendations in the context of public sector economics and contribute to sound economic policy-making.

On successful completion of this module, the student will be able to:

• Autonomously plan and manage own learning.
• Communicate effectively through essay writing, reflecting and interpreting research findings using appropriate academic language.
• Understand and explain key global issues, trends, and challenges.
• Challenge the orthodox by demonstrating critical informed thinking on global business issues.
• Demonstrate intellectual flexibility and openness to new ideas through wide reading and independent thinking in relation to global business issues and trends.
• Employ a range of logical and supported arguments in discussing theory and research in the field of global business.
• Analyse and interpret evidence from various sources attempting to explain issues around global business and its impact.
• Think independently and be able to support a position using informed, logical, supported arguments.

A student who has successfully gone through this course should be able to:

• Know the basic features of philosophy as an academic discipline;
• Identify the main branches of philosophy & the centrality of logic in philosophical discourse;
• Know the elementary rules of reasoning;
• Distinguish between valid and invalid arguments;
• Think critically and assess arguments in texts, conversations, and day-to-day discussions;
• Critically assess the rationality or otherwise of human conduct under different existential conditions;
• Develop the capacity to extrapolate and deploy expertise in logic to other areas of knowledge; and
• Guide his or her actions, using the knowledge and expertise acquired in philosophy and logic.

At the end of this course, students should be able to:

• Explain the conceptual framework for financial reporting;
• Prepare simple partnership accounts;
• Explain Joint arrangements under IFRS 11;
• Account for goods on sale or return, describe revenue and grants in accordance with the provisions of IFRS;
• Develop simple accounting policies;
• Prepare final accounts.

At the end of this course, students should be able to:

• Develop a comprehensive understanding of the principles and intricacies of agency relationships and the sales of goods;
• Gain the necessary knowledge and skills to identify the nature and character of agency relationships, assess the competence and authority of agents, and understand the formalities required for creating agency agreements;
• Understand the concepts of agency by ratification and agency by necessity, as well as the termination of agency relationships by operation of law;
• Grasp the legal aspects of hire purchase agreements, including their controls and implications;
• Gain insights into the conditions and duties involved in sales of goods contracts, the delivery and acceptance of goods;
• Understand the rights and obligations of both unpaid sellers and buyers.

At the end of this course, students should be able to:

• Use spreadsheets applicable for basic accounting functions and data analysis;
• Demonstrate how to use cloud-based accounting software;
• Apply cash management tools to solve accounting problems;
• Illustrate the use of audit software for basic audit exercises;
• Describe the use of presentation software for report presentations;
• Use database management software for accounting and business data management;
• Employ software productivity tools for office services.

At the end of the course, the student should be able to:

• Demonstrate adequate knowledge of the framework of the modern capital market, portfolio theory, and investment analysis;
• Critically evaluate alternatives relating to investing in financial securities, and display skills to construct portfolios with desired risk/return characteristics;
• Identify capital markets and fundamental quantitative models used in securities analysis and portfolio management;
• Distinguish capital markets and instruments, organisation of securities markets and trading, and modern portfolio theory.

At the end of this course, students should be able to:

• Explain the nature and objective of a cost accounting system;
• Describe the organisation of the cost accounting department and its relationship with other departments;
• Explain elements of cost, cost classification, estimation, and behaviour, account for materials, labour, and overhead in a cost accounting system;
• Explain costing methods – specific order and process costing, familiarise with the treatment of process gains and losses;
• Prepare integrated and interlocking accounts;
• Discuss the concept of marginal and standard costing with simple variance analysis;
• Explain functional budgets and cash budgets.

At the end of the course, students should be able to:

• Gain the necessary knowledge and skills to apply transformational leadership principles in various contexts, emphasizing hands-on involvement and active participation;
• Learn essential leadership skills, including effective listening, conversation skills, emotional intelligence, breakthrough initiatives, gender and leadership dynamics, coaching and leadership, enrollment conversation, and forming and leading teams.

At the end of the course, students should be able to:

• Analyze the concepts of peace, conflict, and security;
• List major forms, types, and root causes of conflict and violence;
• Differentiate between conflict and terrorism;
• Enumerate security and peace building strategies; and
• Describe the roles of international organizations, media, and traditional institutions in peace building.

At the end of this course, students should be able to:

• Prepare advanced partnership accounts involving admission, retirement, dissolution, change of interest, treatment of goodwill on admission/retirement, conversion of partnerships to limited companies, and amalgamation of partnerships;
• Discuss joint arrangements under IFRS 11 and account for company formation, including the issue and redemption of shares and debentures;
• Prepare and present general-purpose financial statements in accordance with IAS 1 and IAS 7, incorporating the provisions of other standards such as IAS 8 and IAS 10;
• Identify different components of income taxes, distinguish between provisions, contingent liabilities, and contingent assets, and explain related party transactions in accounting.

At the end of this course, students should be able to:

• Evaluate and apply appropriate budgeting and standard costing techniques to planning and control in business;
• Discuss the behavioural aspect of budgeting and budgetary control, and explore strategic performance management in evaluating and improving organisational performance;
• Evaluate and apply cost reduction and control techniques for the efficiency of business operations and discuss the use of spreadsheet applications in Performance Management.

At the end of this course, students should be able to:

• Explain the administrative structure of the tax system in Nigeria;
• Apply the tax rules and regulations when computing tax liabilities relating to individuals and partnerships;
• Discuss the tax procedures covering assessments, appeals, collection, and filing of tax returns.

At the end of this course, students should be able to:

• Discuss the objectives and scope of external auditing and assurance;
• Describe the legal and regulatory framework for auditing and assurance and discuss the steps of the audit process;
• Demonstrate skills in writing and communicating the findings of an audit report after the conclusion of the audit engagement and apply appropriate auditing standards to auditing and assurance;
• Distinguish between errors and fraud, explain the public’s expectations from an audit and the gaps to date;
• Identify the functions of the Financial Reporting Council of Nigeria (FRCN).

At the end of this course, students should be able to:

• Discuss employment and employers;
• Identify inherent potential in accounting graduates to create self-employment and self-actualization;
• Appreciate the nature and potential of small-scale enterprises;
• Acquire proper orientation between vision and mission in entrepreneurship;
• Familiarise with various aspects of accounting jobs that can be engaged in as graduates who will move from small to medium to large scale;
• Acquire exposure to the sources of finance available to accounting business owners; discuss the legal framework, documentation and registration of business enterprise; and
• Appreciate partnership opportunities in accounting entrepreneurship.

At the end of this course, students should be able to:

• Classify the types of companies and explain the company formation procedure and documentation;
• Evaluate issues related to shares and transfer of shares and debentures;
• Provide a definition of prospectus, statutory books, meetings, and resolutions;
• Identify provisions relating to disclosure in corporate accounts, reconstruction, amalgamation, and takeover;
• Discuss company meeting procedures.

By the end of this course, students will be able to:

• Demonstrate a comprehensive understanding of financial accounting theory;
• Understand the conceptual framework and the development of generally accepted accounting principles;
• Apply this knowledge to analyze and interpret financial statements, including the income statement, statement of cash flows, and balance sheet, with a specific focus on asset accounts.

Upon completion of this course, the student will be able to:

• Define a system and an information system from both a technical and business perspective;
• Understand the role of Management Information Systems in achieving business competitive advantage through informed decision-making;
• Differentiate between computer literacy and information systems literacy;
• Evaluate the role of information systems in today’s competitive business environment and introduce the basics of business data processing.

At the end of the course, students should be able to:

• Analyze the concepts of peace, conflict, and security;
• List major forms, types, and root causes of conflict and violence;
• Differentiate between conflict and terrorism;
• Enumerate security and peace building strategies; and
• Describe the roles of international organizations, media, and traditional institutions in peace building.

At the end of this course, students, through case study and practical approaches, should be able to:

• Describe the key steps in venture creation;
• Spot opportunities in problems and high potential sectors regardless of geographical location;
• State how original products, ideas, and concepts are developed;
• Develop business concepts for further incubation or pitching for funding;
• Identify key sources of entrepreneurial finance;
• Implement the requirements for establishing and managing micro and small enterprises;
• Conduct entrepreneurial marketing and e-commerce;
• Apply a wide variety of emerging technological solutions to entrepreneurship; and
• Appreciate why ventures fail due to a lack of planning and poor implementation.

At the end of this course, students should be able to:

• Analyze and interpret general-purpose financial statements using ratios;
• Discuss the uses of earnings per share as a tool of ratio analysis (IAS 33);
• Write reports on the computed ratios, draw conclusions, and make recommendations;
• Discuss the limitations of using ratios in the analysis and interpretation of general-purpose financial statements and the provisions of the Financial Reporting Council of Nigeria Act No. 6 of 2011.

At the end of this course, students should be able to:

• Discuss the bases and computation of companies’ income tax;
• Compute tax relating to small, medium-sized, and large companies, including pioneer companies;
• Compute tax for specialised businesses, including digital economies;
• File tax returns in respect of taxes relating to different transactions.

At the end of this course, students should be able to:

• Understand public sector accounting principles, regulations, and frameworks;
• Learn about planning, budgeting, and financial reporting in the public sector, including the preparation of financial statements using both accrual and cash-based methods;
• Understand audit practices, value-for-money audits, and performance audits in public sector organisations;
• Understand international public sector accounting standards and highlights the distinctions between public and private sector financial reporting;
• Explore ethical considerations in public sector accounting and gain insight into public procurement procedures.

By the end of this course, students will be able to:

• Demonstrate proficiency in the skills of scientific investigation, information gathering, analysis, and interpretation related to business and organisational behaviour problems in the Nigerian context;
• Learn the art of problem identification and analysis and develop the ability to gather and analyze data effectively, culminating in the preparation of comprehensive and insightful reports.

At the end of this course, students will be able to:

• Provide an overview of accounting theory, covering its nature, historical development, and methodologies;
• Explore the regulatory framework and the role of government in shaping accounting theory;
• Understand the accounting profession, generally accepted accounting principles, and relevant laws;
• Understand basic accounting concepts’ evolution, implications, conflicts, and alternatives, including the measurement of periodic income and capital;
• Examine the valuation of assets and liabilities;
• Examine the impact of price-level changes on financial statements.

By the end of this course, students will be able to:

• Demonstrate a comprehensive understanding of advanced financial accounting principles and concepts;
• Gain proficiency in applying these principles to complex financial scenarios, such as time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders’ equity, earnings per share, accounting changes, and errors.

At the end of this course, students will be able to:

• Explore environmental accounting and finance, focusing on the principles and practices of total cost accounting, tangible and intangible environmental costs, and their impact on long-term returns on investment;
• Learn life-cycle costing and how to evaluate investment alternatives at the corporate, departmental, and project levels;
• Understand why sustainability and corporate responsibility are emphasized, along with the nature and rationale for social and environmental reporting;
• Acquire skills in analyzing qualitative and quantitative social and environmental accounting disclosures;
• Evaluate related reports from the private and public sectors.

At the end of this course, students will be able to:

• Share class, prospectus, class and variation of rights, share certificates, dividend warrants, unclaimed dividends, and the right of shareholders to sue for dividends;
• Transfer and transmission of shares, payment for shares, types of debentures, and the rights of debenture holders will also be covered;
• Explore meetings of debenture holders, statutory and general meetings, appointment of auditors, winding-up of companies, and the effect of winding-up orders as per the Companies and Allied Matters Act (CAMA).

At the end of this course, students will be able to:

• Provide an introduction to oil and gas accounting, covering terminologies, reserves, and upstream operations;
• Explore the regulatory framework for oil and gas accounts, including SE and FC accounting methods;
• Learn about Joint Ventures, Production Sharing Contracts, and accounting for mineral interests;
• Understand the nature of extractive industries, pre-production phase, and treatment of costs, following IFRS 6 guidelines.

At the end of this course, students should be able to:

• Prepare a simple group account of one subsidiary and an associate;
• Understand the provisions of relevant accounting standards for the preparation of group accounts, such as IAS 28, IFRS 3, IFRS 10, IFRS 11, IFRS 12, and IFRS 13;
• Account for non-controlling interest at fair value, goodwill, and acquisition during the year;
• Account for adjustment for intra-group transactions including sales, unrealised profit, transfer of assets, debenture, loans, current account, fair value adjustment, dividends, etc;
• Discuss related party transactions under IAS 24;
• Discuss operating segments under IFRS 8;
• Analyze and interpret the financial statement of a simple group involving one subsidiary and an associate; and
• Discuss the impact of technology on the accounting profession.

At the end of this course, students will be able to:

• Delve into various aspects of internal auditing, including its scope of responsibilities, role in corporate governance, and comparison with external audit and outsourcing;
• Understand how to make investigations on investments or acquisitions, prospectus, and other reports;
• Understand how to audit computer-based accounting systems, IT governance, risk assessments, and disaster recovery will be explored, along with the impact of IT on the audit environment using the COBIT framework;
• Understand concepts such as cybersecurity, digital forensics, data protection regulation audits, and robotic process automation in audits will be discussed;
• Understand how to address joint audits, auditors’ duties in relation to relevant laws and pronouncements, and international standards on auditing.

At the end of this course, students will be able to:

• Gain a comprehensive understanding of the Nigerian System of Income Tax Administration, covering its structure and procedures, including returns, assessments, appeals, postponement, and collection, with reference to all relevant legislation;
• Differentiate between the taxation of income and capital, and explores the personal income tax law and practise for individuals, including exemptions, settlements, trusts, and estates;
• Understand partnership assessments, treatment of losses, computation of assessable income, and commencement and cessation of trade or business are also discussed;
• Understand the principles and scope of company tax, including small company provisions with definitions, computations, and exemptions.

At the end of this course, students will be able to:

• Explore the various budgeting aspects, standard costing, and variance analysis, alongside behavioural considerations;
• Understand process and product costing, investment decision-making techniques, and Cost-Volume-Profit Analysis;
• Apply these tools to aid management in efficient decision-making and financial planning for business operations.

At the end of this course, students will be able to:

• Explore the deeds of arrangement, schemes of arrangement, and property distribution;
• Understand the roles of official receivers, trustees, and creditors, along with debt lodging and payment processes;
• Learn to prepare statements of affairs, deficiency/surplus accounts, and liquidators’ accounts;
• Understand how to deal with issues such as executorships, wills, and executors along with trusts, boards of trustees, and administrations of insolvent estates;
• Address deeds of arrangements, disposition of property by wills, letters of administration;
• Understand how to prepare accounts related to insolvent estates and trusteeships.

At the end of the course, students will learn about:

• Sources and costs of finance, capital budgeting, working capital management, financial statement analysis, mergers, and takeovers;
• Dividend policy, share valuation, capital structure, and cost of capital, and introduce the Capital Asset Pricing Model (CAPM) and portfolio theory;
• Budgeting and budgetary control, financial derivatives, and international financial management;
• Managing financial risks, foreign currency risks, hedging, and derivative instruments.

Students will be able to:

• Prepare group accounts involving direct subsidiaries;
• Explore non-financial reporting aspects such as management commentaries, social and environmental accounting, sustainability accounting, and integrated reporting;
• Learn about the analysis and interpretation of financial statements, including cash flows, and the impact of earnings management on corporate reporting;
• Understand the application of various International Financial Reporting Standards (IFRS) related to financial instruments, share-based payments, financial disclosures, and insurance contracts will also be covered in the course.

At the end of the course, students should be able to:

• Understand group accounting, covering consolidated accounts, intra-group balances, and profit on transactions;
• Understand how to address minority interests, mergers, and foreign operations;
• Understand valuation methods for shares and businesses;
• Understand bankruptcy, insolvency, and accounting for various transactions;
• Understand financial statement interpretation, ratio analysis, and disclosure objectives.

By the end of the course, students will be able to:

• Develop their analytical and report writing skills through conducting empirical or library-based research on specific subjects related to Administration and Management studies;
• Learn how to gather relevant information, analyse data, and present their findings in a research-based report of not less than 2000 words, demonstrating their ability to apply research methods and effectively communicate their research findings;
• Master research writing skills to perform effectively in the field of Administration and Management.

Students will be able to:

• Describe the federal tax system and its implications for managerial decision-making;
• Understand statutory, administrative, and judicial framework that shapes federal tax laws and introduce students to tax-related research;
• Gain insights into how taxes impact business decisions and strategies, enabling them to make informed financial and managerial choices in a tax-compliant manner.

Students will be able to:

• Apply statistical techniques to present accounting information effectively;
• Prepare accounting reports for boards of directors, executives, and external users, aiding them in informed decision-making;
• Understand cost concepts including relevant incremental and marginal costs, opportunity costs, and optimization with limiting factors;
• Understand various decision-making scenarios such as new product adoption, product mix, manufacturing methods, discontinuing product lines, and make or buy decisions;
• Understand valuation of shares and businesses using both going concern and break-up basis methods.

At the end of the course, students will be able to:

• Understand ethical frameworks, values, and environments, including corporate, professional, and regulatory contexts;
• Professional ethics, decision-making models, and the concept of ethical threats and safeguards;
• Understand Social and environmental issues in ethics providing a comprehensive understanding of ethical considerations in various settings.

At the end of the course, students will be able to:

• Understand basic concepts such as business taxation, covering tax computation, loss relief, and capital allowances, with a specific emphasis on companies;
• Understand how to explore relief for small and pioneer companies, as well as capital transfers, tax transfers, intervolves, and transfers on death;
• Understand how to compute transfers;
• Provide students with a comprehensive understanding of business taxation principles and practices.

At the end of the course, students will be able to:

• Trace the historical background of International Accounting, exploring concepts like international and universal accounting;
• Learn about international accounting organizations and international accounting standards;
• Gain knowledge in preparing, translating, and analyzing the financial statements of multinational companies and handling accounting and control challenges faced by foreign companies;
• Describe basic concepts such as social responsibility accounting, corporate social responsibility, and human resources accounting;
• Understand current issues in the development of accounting theory, including the work of accounting standards-setting bodies at both local and international levels.

At the end of the course, students will be able to:

• Understand foundational issues related to the oil and gas industry, covering key concepts, terminology, industry structure, and supply and demand dynamics;
• Learn to analyze financial statements of oil and gas companies using energy ratio analysis;
• Acquire basic skills in preparing capital budgeting and risk analysis specific to the energy sector;
• Understand basic hedging techniques for energy risk management;
• Discuss the significance of the energy industry and the potential role of alternative energy sources in meeting global energy needs.