Department Accounting And Finance in Brief
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MISSION
Lorem ipsum, or lipsum as it is sometimes known, is dummy text used in laying out print, graphic or web designs. The passage is attributed to an unknown typesetter in the 15th century who is thought to have scrambled parts of Cicero’s De Finibus Bonorum et Malorum for use in a type specimen book.
VISION
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General Philosophy
Nigeria’s yearning for economic development must be met through increased accountability and transparency of financial resources. This accountability and transparency is required in both public and private sector organizations in order to maximize their potential contribution to national development. To achieve increased accountability and transparency in the use and management of financial resources requires skills of qualified and professional accountants. The general philosophy is based on the belief that training in this discipline will develop the mind, impart both theoretical and practical knowledge on the individual student, develop self-confidence, help to be innovative and self-reliant in the field of Accounting. The Programmes are designed to produce high level accounting personnel that can contribute to the development of accounting and banking practice.
Nomenclature of Degree in View
The Department shall for now provide three undergraduate academic programs. The nomenclature of the degrees in view shall be: Bachelor of Science (B.Sc.) Microbiology; Bachelor of Science (B.Sc.) Plant Science and Biotechnology; and Bachelor of Science (B.Sc.) Zoology.
Justification
Lorem ipsum, or lipsum as it is sometimes known, is dummy text used in laying out print, graphic or web designs. The passage is attributed to an unknown typesetter in the 15th century who is thought to have scrambled parts of Cicero’s De Finibus Bonorum et Malorum for use in a type specimen book.Lorem ipsum, or lipsum as it is sometimes known, is dummy text used in laying out print, graphic or web designs. The passage is attributed to an unknown typesetter in the 15th century who is thought to have scrambled parts of Cicero’s De Finibus Bonorum et Malorum for use in a type specimen book.Lorem ipsum, or lipsum as it is sometimes known, is dummy text used in laying out print, graphic or web designs. The passage is attributed to an unknown typesetter in the 15th century who is thought to have scrambled parts of Cicero’s De Finibus Bonorum et Malorum for use in a type specimen book.
OBJECTIVES
The objectives of the Department are:
- To provide basic knowledge and skills needed for the understanding and analysis of problems related to the management and administration of industrial, commercial, public and other human organizations;
- To equip students with knowledge and skills of decision making; especially the analytical skills needed for recognizing, defining and solving problems; and
- To prepare prospective candidates to pursue further studies at academic and professional levels in the field of accounting, banking, finance and related disciplines.
- Five credit passes including English Language, Mathematics and Accounting or Economics at ‘O’ level and any other two relevant subjects are required by UTME & DE.
- Candidates must score the minimum points in the UTME in the following subjects: Principles of Accounting or Economics, English, Maths and any other subject.
- DE requirement: IJMB A-Level in Accounting/Economics and any other two subjects. OND in Accounting, Business Administration, Banking and Finance or other relevant courses.
- Candidates must in addition to above satisfy the University Matriculation requirements.
Lorem ipsum, or lipsum as it is sometimes known, is dummy text used in laying out print, graphic or web designs. The passage is attributed to an unknown typesetter in the 15th century who is thought to have scrambled parts of Cicero’s De Finibus Bonorum et Malorum for use in a type specimen book.Lorem ipsum, or lipsum as it is sometimes known, is dummy text used in laying out print, graphic or web designs. The passage is attributed to an unknown typesetter in the 15th century who is thought to have scrambled parts of Cicero’s De Finibus Bonorum et Malorum for use in a type specimen book.
100 Level
Course Code | Course Title | Unit | Semester |
---|---|---|---|
GST 101 |
Communication in English I |
2 | 1st |
GST 103 |
Information and Communication Technology |
1 | 1st |
GST 105 |
Use of Library and Study Skills |
1 | 1st |
PAD 101 |
Introduction to Public Administration |
3 | 1st |
ACC 101 |
Book Keeping and Accounts |
3 | 1st |
BUS 101 |
Introduction to Business |
3 | 1st |
BUS 103 |
Business Mathematics I |
2 | 1st |
ECO 101 |
Economics Theory and principles I |
3 | 1st |
ACC 102 |
Book Keeping and Accounts II |
3 | 2nd |
BUS 102 |
Business Mathematics II |
3 | 2nd |
ECO 102 |
Economics Theory and Principles II |
3 | 2nd |
GST 104 |
Nigerian Peoples and Culture |
2 | 2nd |
GST 106 |
Communication in French, or |
2 | 2nd |
GST 108 | Communication in Arabic | 2 | 2nd |
Total Units | 36 | ||
200 level
Course Code | Course Title | Units | Semester |
---|---|---|---|
GST 211 |
Communication in English II |
2 | 1st |
GST 213 |
History and Philosophy of Science |
2 | 1st |
EDS 201 |
Entrepreneurship Studies I |
2 | 1st |
ECO 201 |
Introduction to Microeconomics |
2 | 1st |
ECO 203 |
Introduction to Macroeconomics |
2 | 1st |
BUS 201 |
Business Statistics I |
3 | 1st |
ACC 201 |
Financial Accounting I |
3 | 1st |
ACC 203 |
Introduction to Cost & Management Accounting |
3 | 1st |
ACC 205 |
Taxation |
2 | 1st |
GST 212 | Logic, Philosophy and Human Existence | 2 | 2nd |
GST 214 |
Peace Studies and Conflict Resolutions |
2 | 2nd |
BUS 203 |
Business Communication |
2 | 2nd |
BUS 202 |
Business Statistics II |
3 | 2nd |
BUS 204 |
Introduction to Business II |
2 | 2nd |
ACC 202 |
Financial Accounting II |
3 | 2nd |
ACC 204 |
Introduction to Finance |
3 | 2nd |
Total Units | 41 | ||
Electives (3 – 6 units) | |||
BUS 207 |
Elements of Marketing |
3 | 1st |
BUS 208 |
Elements of Management |
3 | 2nd |
PAD 204 |
Public of Administration in Islam |
3 | 2nd |
300 Level
Course Code | Course Title | Units | Semester |
---|---|---|---|
GST 311 |
Entrepreneurship and Innovation |
2 | 1st |
PAD 311 |
Elements of Government |
3 | 1st |
BUS 301 |
Management Theory |
3 | 1st |
BUS 307 |
Entrepreneurship Studies II |
2 | 1st |
ACC 301 |
Corporate Accounting |
3 | 1st |
ACC 303 |
Management Accounting |
3 | 1st |
ACC 305 |
Auditing and Investigation I |
3 | 1st |
ACC 307 |
Public Finance |
2 | 1st |
ACC 311 |
Commercial Law I |
3 | 1st |
GST 312 |
Venture Creation and Growth |
2 | 2nd |
BUS 304 |
Research Methods |
3 | 2nd |
ACC 302 |
Cost Accounting |
3 | 2nd |
ACC 304 |
Taxation and Tax Management |
3 | 2nd |
ACC 306 |
Corporate Finance |
3 | 2nd |
Total Units | 39 | ||
Electives (2-6 units) |
|||
BUS 303 |
Islamic Business Ethics |
2 | 1st |
BUS 308 |
Money and banking |
2 | 2nd |
PAD 303 |
Human Resource Management |
3 | 1st |
400 Level
Course Code | Course Title | Units | Semester |
---|---|---|---|
ACC 401 |
Advanced Financial Accounting |
3 | 1st |
ACC 402 |
Advanced Management Accounting |
2 | 2 |
ACC 403 |
Public Sector Accounting |
3 | 1st |
ACC 404 |
Advanced Taxation |
2 | 2nd |
ACC 405 |
Auditing and Investigation II |
3 | 1st |
ACC 406 |
International Accounting and Finance |
2 | 2nd |
ACC 407 | Quantitative Techniques | 3 | 1st |
ACC 408 |
Oil and Gas Accounting |
2 | 2nd |
ACC 409 |
Management Information System |
3 | 1st |
ACC 410 |
Accounting Theory |
3 | 2nd |
BUS 401 |
Business Policy and Strategy I |
3 | 1st |
BUS 402 | Business Policy and Strategy II | 3 | 2nd |
BUS 403 |
Analysis for Business Decision |
3 | 1st |
ACC 499 |
Research project |
6 | 1st |
Total Units | 41 | ||
Electives (2-6 units) |
|||
BUS 404 |
Islamic Banking and Finance |
2 | 2nd |
BUS 406 |
Nigerian Economy |
2 | 2nd |
BUS 407 | Corporate Planning | 3 | 1st |
The minimum and maximum credit load permissible for full time students of the Federal University, Gusau per student academic session is shown in the table below:
Level | Minimum | Maximum |
---|---|---|
100 | 30 | 48 |
200 | 30 | 48 |
300 | 30 | 48 |
400 | 30 | 48 |
Total | 120 | 192 |
NB:-The minimum number of units excludes carry over courses and the maximum number of units a student can register in a session is 48

Qualification: OND Accountancy (SSP, B/Kebbi), B.Sc. Accounting (BUK), M.Sc. Accounting & Finance (UDUS), Ph.D. Accounting and Finance (UDUS)
Profile: Reader (Associate Professor)

Qualification: M. Sc. Financial Economics, B. Sc. Accounting and Ph.D. Accounting (in View)
Profile: Lecturer II

Qualification: M.Sc. Accounting and Finance, B.Sc. Accounting and
Ph.D. Accounting and Finance (in view).
Profile: Assistant Lecturer