UNIVERSITY OF JOS, JOS – NIGERIA
FACULTY OF MANAGEMENT SCIENCES
DEPARTMENT OF ACCOUNTING
UPDATED PROGRAMME FOR POSTGRADUATE
DIPLOMA IN ACCOUNTING (PGDA)
JUNE, 2013
1.
THE POSTGRADUATE DIPLOMA IN ACCOUNTING (PGDA)
The Department of Accounting shall offer courses leading to the award of a Postgraduate
Diploma in Accounting (PGDA).
Philosophy
The philosophy of PGDA is to reinforce the intellectual capacity of students in the
accounting discipline so as to equip them with adequate knowledge required for
understanding and analyzing basic issues relevant in both the public and private sectors
of the Nigerian economy.
Objectives
The objectives of the Postgraduate Diploma in Accounting of the University of Jos are to:
(a)
develop the competence of students in the basic accounting concepts and
conventions;
(b)
teach students about the functions of accountants in recording, classifying,
summarizing and analyzing data to assist the process of decision making in both
private and public sectors;
(c)
train non-accounting graduates who are already serving as accountants in the
economy and those wishing to be accountants into the field of accounting;
(d)
provide intellectual foundation in Accounting for students to enable them, on
graduation, pursue further studies at the professional or higher degree level, and
(e)
to equip students with the theoretical and conceptual tools for problem solving in
the administration of industrial, commercial, public and other human
organizations.
Admission Requirements
Holders of the following qualifications may be considered for admission into the PGDA
programme of the University:
(a)
First degree of the University of Jos or of any other recognized university with a
pass at not less than Second Class Honours (Lower Division) in Economics,
Business Administration, Marketing, Mathematics, Computer Science, Statistics
or any other field but with credits in English Language and Mathematics/Statistics
at the ‘O’ Level examinations;
(b)
Bachelor’s Degree in Accounting from any recognized University not lower than
Third Class Honours Division;
(c)
Higher National Diploma at not less than Lower Credit Level in addition to
Federal Government of Nigeria recognized professional accounting certification.
Duration of the Course
The PGDA programme shall spread over a minimum of two (2) semesters and a
maximum of four (4) semesters.
Mode of Study
The PGDA programme shall be run on full-time basis. The programme shall consist of
course work and a final research project.
Examinations
The pass mark for each course is 50%. Candidates shall be assessed by:
2
(a)
(b)
Continuous assessments which shall comprise of written and oral tests, attendance
and participation in class work, paper presentation, and group works which shall
account for 40%; and
End of semester examinations which shall account for the remaining 60% to make
up the maximum score of 100%.
At the end of the programme, 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 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.
Graduation Requirements
The required number of credits to qualify a candidate for the award of the Postgraduate
Diploma in Accounting of the University of Jos is a minimum of 30 and a maximum of
36. In addition to the core courses, each student is expected to take an Introduction to
Entrepreneurship Studies course as elective.
Fees and Charges
Fees and charges for the PGDA programme shall be guided by the University of Jos
Postgraduate School decision on fees and charges of non-NUC funded postgraduate
diploma programmes.
3
Course Structure
1st Semester
Course Code
PGDA 701
“ 702
“ 703
“ 704
“ 705
“ 706
“ 707
Course Title
Principles of Accounting
Principles of Finance
Quantitative Techniques
Principles of Micro Economics
Principles of Management
Auditing Principles and Practice
Research Methods
Credit Hour
2
2
2
2
2
2
2
14
CES 702
PGDA 708
“
709
Electives
Introduction to Entrepreneurship Studies
Public Finance
Computer Applications in Business
2
2
2
2nd Semester
PGDA 711
“ 712
“ 713
“ 714
“ 715
“ 716
“ 700
Principles of Taxation
Intro to Cost and Management Accounting
Intro to Inter Fin Reporting Standards
Principles of Macro Economics
Investment Analysis & Portfolio Mgt
Public Sector Accounting
Research Project
PGDA 717
“ 718
Electives
Small Business Finance
Nigerian Economy
2
2
2
2
2
2
4
16
2
2
Course Description
PGDA 701
Principles of Accounting
2 Credit
The aim of this course is to inculcate in the students the understanding of the principles and
concepts of accounting and the ability to prepare accounting records up to balance sheet level.
At the end of the course students are expected to know: Accounting concepts, history of
accounting, the books of original entry, bank reconciliation statements, ledger accounts, trial
balance, correction of errors, trading account, profit and loss account, the balance sheet, final
accounts with adjustments, manufacturing accounts, accounts of non-trading organizations, and
single entry book keeping.
PGDA 702
Principles of Finance
2 Credit
It is expected that the course will inculcate in the students the workings of the Nigerian Financial
System, competence to evaluate alternative courses of action, ability to consider optimum
deployment of resources, ability to judge performance and competence to assess investment
possibilities. At the end of the course students should understand: Nigerian Financial System,
financial reports, working capital management, dividend policy, cost of capital, capital
investment appraisal, valuation of the firm, theory of capital structure, business failures and
4
liquidation, re-organization of businesses, mergers and acquisition, and financing of the small
business.
PGDA 703
Quantitative Techniques
2 Credit
The nature and objectives of Statistics, frequency distributions, measures of dispersion, essentials
of probability, statistical distribution, basic sampling techniques, decision theory, index numbers,
time series, correlation and regression analysis, introduction to linear programming, practical in
the use of computer in problem solving.
PGDA 704
Principles of Micro Economics
2 Credit
Economics system and organization, demand and supply, individual consumer behavior, the
utility and indifference curve approaches, market classifications, the principles of production, the
firm and perfect competition, pure monopoly, monopolistic and oligopolistic competitions,
pricing and employment of resources.
PGDA 705
Principles of Management
2 Credit
The course is designed to inculcate in the students the knowledge of organizations, the various
theories of management and organizational behavior. At the end of the course students should
understand: Organization and organizational structure, management styles, classical organization
theory, human relations school,, informal organization, bureaucracy, politics and administration
relations, personal administration, administrative decision making, control and accountability,
organization of job design, analysis and staffing.
PGDA 706
Auditing Principles and Practice 2 Credit
The aim of this course is to inculcate in the students the understanding of the essence and
objective of an audit and general auditing practice in relation to the requirements of the various
types of organizations within the legal and economic environment. At the end of the course
students are expected to know: definition and scope of auditing, nature and purpose of auditing,
audit planning, audit procedures, audit report, regulatory and professional requirements, audit
policy, and investigations.
PGDA 707
Research Methods
2 Credit
The course aims at enabling students acquire and apply statistical skills necessary for the conduct
and evaluation of research problems. At the end of the course students are expected to
understand choice of researchable topics, research design, writing of proposals, formulation of
hypothesis, methods of data collection, statistical measures of data, and research report writing.
CES 702
Introduction to Entrepreneurship Studies
2 Credit
The historical & economic role of entrepreneurship, theory & practice of entrepreneurship,
starting & managing a new enterprise, characteristics of entrepreneur, the identification &
evaluation of new venture opportunities, resource utilization, strategy development & successful
planning, implementing & launching of new business venture, analyses of case studies,
developing detailed business plan for starting & owning an enterprise.
PGDA 708
Public Finance
2 Credit
Federalism and public finance, direct and indirect taxation in Nigeria, operation of federal and
state finance, fiscal system, public debt policy, role of public corporations, role of central bank,
5
commercial and development banks, the budgeting cycle and public expenditure control, the
budget process.
PGDA 709
Computer Applications in Business 2 Credit
Introduction to basic programming, data types, constant and variables, statement types,
assignment statements, input-output statements, control statements.
PGDA 711
Principles of Taxation
2 Credit
The course is designed to provide the students with the understanding of the Nigerian tax system,
at the end of the course students should understand: general principles of taxation, personal
income administration, income tax regulation in Nigeria, company income tax system, tax
reliefs, capital gains tax, petroleum tax, capital transfer tax, property tax, provision of Industrial
Development Act, computation of the various types of taxes.
PGDA 712
Intro to Cost and Magt Accounting
2 Credit
This course is designed to introduce the students to costing principles and applications of
management accounting in both manufacturing and service industries. At the end of the course
students are expected to understand: differences between cost accounting and financial
accounting, costing elements, costs classification, installation of costing system, store
organization and stock valuation, labour cost control and remuneration schemes, overheads and
methods of cost absorption, pre–planning through break-even analysis, job/batch costing and
contract accounts, service costing, process costing, budgets and budgetary control, standard
costing, variance analysis and performance evaluation and control, and investment appraisal.
PGDA 713 Intro to International Financial Reporting Standards
2 Credit
Brief history of IFRSs; the financial reporting hierarchy, first-time adoption of IFRS; IFRS
financial statements; Assets and Liabilities; revenue and expenses;
IFRS for SMEs
IFRS for special transactions such as business combinations, leases, government grants and
assistance; etc., and a consideration of Current and future developments & local standards that
are still in operation.
PGDA 714
Principles of Macro Economics
2 Credit
The emphasis in this course is on the macro, or aggregative aspect of the economy. Topics
include national income account, the determination of the level of aggregate output, employment
and prices, the monetary system, monetary and fiscal policies, economic growth, and
international monetary economics.
PGDA 715
Investment Analysis & Portfolio Mgt
2 Credit
This study covers portfolio selection as a problem of constrained utility maximization under
conditions of uncertainty, discussion of the different markets along empirical evidence for
validity of the theory, activities involved in making selection among alternative financial assets
from the viewpoints of individuals and institutional investors, implications of the efficient
market theory for the profitability of alternative investment, valuation of financial statements and
analysis. The empirical evidence for various mean variance models of assets for evaluating
portfolio performance is emphasized.
6
PGDA 716
Public Sector Accounting
2 Credit
Introduction to Public Sector Accounting; - distinction between Public
and Private sectors, basic accounting for not-for profit (NFP),
Classification of NFP, basic characteristics of governmental accounting.
Structure of Governmental Accounting in Nigeria, the Treasury. Audit Department,
Consolidated Revenue Fund, Capital and Development Fund, Financial Accounting and
Analysis - Use of sel f accounting system, fund . accounting system, · and standardized
uniforms for transactions. Decision making and planning and control of public fund application of costing methods, budgeting processes the use of Audit Department, Accounting
for Local Government, Educational and Health institutions.
History of international public sector accounting standards setting; IPSAS; current and future
developments.
PGDA 717
Small Business Finance
2 Credit
This course focuses on the nature and operational character of the small business in Nigeria in
terms of its socio-economic significance, operational procedures and problems. Topics covered
include: the nature of small business, incorporating and starting a small business in Nigeria, ideal
generation for a small business, raising small business finance and the small scale industries
credit scheme, investment strategies for the small business, production management, marketing
and personnel administration in the small business, ensuring cost effectiveness and greater
productivity, planning for growth in the small business, succession crises, problems and future of
small business in Nigeria.
PGDA 718
Nigerian Economy
2 Credit
The national development plans and their implications for growth and economic development,
the ideological conflicts in economic planning, capitalism, socialism, mixed economy,
international trade and bilateralism, economic cooperation in West Africa, major economic
infrastructures, the Nigerian capital and money markets, economics of housing and urban
development, the problems of growth and investment opportunities in Nigeria, indigenization,
study of selected industries and public corporations, the policies of oil and OPEC, the
agricultural development programmes, functions and accomplishments of Nigerian cooperatives,
land tenure and the impact on agricultural development, manpower development, shortages and
implications, the supply and demand situation in Nigeria.
PGDA 500
Research Project
2 Credit
The course is compulsory. Students are expected to individually conduct a research on the topic
of their choice in the area of accounting under the supervision of an assigned academic staff in
the department.
7
Facilities
S/No
1
2
3
4
5
6
7
Description
Internet/Computer Lab (Faculty Wide)
Departmental Postgraduate Research Centre
Digital Projector
Public Address System
Class Room (100 Seater)
Digital Photocopier
Faculty Library/e-resources
Staff List
S/N Name
Quantity
2
1
2
1
1
1
1
Qualification
Rank
Research interest
B.Sc (1983)
MBA (1986)
Ph.D (2000)
AMNIM (1989)
FCNA (2007)
FCTI (2013)
Professor
Finance, Public Sector
Accounting & Financial
Accounting
Ande B.Sc Acct (1979)
Professor
MSc. Accounting &
Finance (1985)
Ph.D (Accounting
2003)
MNIM 1993
FCNA 2000
Management Information
Systems,
Auditing and Managerial
Accounting
1
A. A. Okwoli
2.
J. O.
(Mrs.)
3.
F. Ojaide
M.Sc Econs (1986)
Ph.D Econs (1994)
ACA (1982)
FCA (1989)
ACTI
Professor
Management Accounting
and Taxation
4.
E. B. Ekoja
BSc Mgt Studies
(1987)
MBA (1991),
Ph.D (2006)
ACA (1996)
License to Practice
(ICAN) 1997
ACTI (2004)
Reader
Financial Reporting
Accounting Standards
M.
8
&
5.
T. M. Nmadu (Mrs) B.Sc Bus Admin Professor
(1979)
MPA (1985)
Ph.D (2006)
HRM, Mgt theory, and
Strategic Mgt
6.
S. S. Maimako
B.Sc Mgt Studies Professor
(1987)
MBA 1991
Ph.D 2006
FCA
TQM, Accounting, and
Auditing
7.
S. A. Ocholi
B.Sc Mgt Studies Senior
(1981)
Lecturer
MBA (1984)
Ph.D (2008)
Personnel Mgt, Industrial
Relations, Comparative
Mgt, Entrepreneurship
8.
P. E. Arinze
BBA (1975)
M.Sc (1978)
Ph.D (1985)
Reader
Public
Finance,
Managerial Economics.
9.
E. S. Echu
B.Sc Econs (1983)
MBA (1987)
Senior
Lecturer
10
H. Bulus
M.Sc
(1995)
Ph.D
(2006)
Management, Marketing
Research,
Business
Analysis
Research
Method,
Quantitative Technique,
Statistics
11
I. Othman
12
M. Ogenyi
Statistics Senior
Lecturer
Statistics
Lecturer 1
B.Sc, M.Sc, MBA,
CPA.
B.Sc, M.Sc, MBA,
ACA.
9
Lecturer 1
Mathematics, Statistics,
Quantitative Technique,
and Production Mgt
Taxation and Economics