The Goal and the Objectives of the ND Accountancy Programme
The goal of the National Diploma in Accountancy is to produce a technician level manpower that
can effectively perform a range of functions in the field of Accountancy: The objectives of the
ND Accountancy are to:
- Demonstrate basic knowledge of the financial operations of different types of business.
- Assist in the collection and integration of basic financial data for use in investment
decisions.
- Prepare final accounts of the business.
- Assist in the preparation of short and long term budget plans;
- Collect and collate relevant financial information to aid superior officers and management
in making financial decisions.
- Interpret some basic ratio, statistical and financial data.
- Carry out a preliminary survey and feasibility studies.
- Understand the principles of financial accounting and their application to business situations.
- Prepare financial accounts through the use of computerized accounting packages.
ENTRY REQUIREMENTS (ND)
Applicants with the following qualifications may be considered for admission into the National
Diploma programme by direct entry:
- G.C.E. Ordinary Level or its equivalent (W.A.S.C., S.S.C.E., NECO, NABTEB) with
FIVE CREDIT PASSES in English Language, Mathematics, Financial Accounting
and or Economics plus any other two subjects from the following: Business
Methods, Literature in English, Commerce, History, Statistics, Geography, Government
Agric Science/Biology obtained at not more than two sittings.
- JAMB result with a score not less than the prescribed cut off mark for Polytechnic for that
admission year..
HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY:
General Information
Objectives of the Higher National Diploma (HND) Accountancy Programme:
The general objectives of the HND Programme are:
- to transmit at a higher level, a body of knowledge and a command of adequate management skills and
techniques;
- to produce graduates who are capable of managing organizations‟ resources and communicating
effectively;
- to make the graduate understand his environment and the community (local and international);
- to inculcate into the graduate, the ethical and social responsibilities of an accountant.
The graduates of HND Accountancy should be able to:
- Prepare the final accounts of all kinds of business organizations including group accounts.
- Set up and operate an accounting system for any of business in an economy.
- Analyse and interpret corporate reports.
- Advise on investment decisions in the capital market
- Prepare audit programmes.
- Lead a stock-taking team for audit purposes.
- Prepare budgets, propose and appraise standard costs, and analyse variances for control purposes.
- Provide information for price fixing and marketing strategies.
- Collect, collate and analyse data for feasibility reports and project appraisal.
- Carry out special investigations on how company resources have been utilized.
- Advise on and carry out formation and registration of new companies.
- Employ modern technology in carrying out managerial functions.
- Prepare Tax returns, tax computations and advise on tax savings.
ENTRY REQUIREMENTS (ND)
HIGER NATIONAL DIPLOMA (HND) PROGRAMME
The general entry requirements for the HND Accountancy programme shall be:
- all the requirements for admission into the ND Accountancy/Financial Studies programme, plus
- a minimum of lower credit pass (GPA 2.50 and above) in the ND Accountancy/Financial Studies and
- a minimum of one year Post ND cognate work experience (INDUSTRIAL ATTACHMENT)
- In few exceptional cases ND graduates with a pass (CGPA of 2.00-2.49) in the ND that have worked
for two or more years in the field may be considered for admission into the HND programme.