INTRODUCTION:

The department of Accountancy in the Faculty of management Sciences of Enugu State University of science and Technology offers a 4 years Degree Programme with a broad range of subjects necessary for a Bachelor of science (B.sc) Degree in Accountancy.

Students must complete all the stipulated courses and the number of required credit hours in the University Common courses, Intra Faculty courses, Inter-Departmental courses and the Departmental Core Courses. Industrial Training is emphasized for graduation.

OBJECTIVES OF DEPARTMENT OF ACCOUNTANCY:

The Degree programme in Accountancy has the following primary objectives:

1. To provide the students with a comprehensive knowledge of accounting concepts and related functional and research disciplines, as a theoretical base for effective managerial decisions.
2. To prepare students as management accountants able to conduct high – quality accounting work in private and public organizations on the base of analytical and communication skills.
3. To encourage students to pursue professional careers at the end of their academic programmes.
4. To prepare students to varied responsibilities and opportunities of accounting careers in this era of high technology and computerization, developing their business decisions ability and intellectual curiosity with unresolved issues

DEPARTMENT ENTRY REQUIREMENT

1. Entrance: All candidates should possess in addition to the J.M.E. Requirements, credit in Mathematics and English Language in the West African School Certificate Examination, or the G. C. E. ordinary Level.Entrance: All candidates should possess in addition to the J.M.E. Requirements, credit in Mathematics and English Language in the West African School Certificate Examination, or the G. C. E. ordinary Level.
2. Direct Entry: In addition to the J. M. E. Entry Requirements, G.C.E “A” Level passes or equivalent in two subjects at one sitting. One of which must be Economics, plus a credit in English at ordinary level.
3. OND Candidates: Candidates with relevant OND or its equivalent in related discipline or fields may be admitted direct into the second year of the programme.

Stress Areas

1. Principle of Accountancy
2. Financial Accountancy
3. Auditing
4. Costing
5. Management Accounting
6. Taxation Laws & Accounts
7. Special Areas in Accounting

INDUSTRAIL TRAINING :

The students enrolled in Accountancy must satisfy an internship requirement in employment with an organization (private firm, union or government) working principally in area of accounting activities. The successful competition of the Industrial Training requirement will be certified by the Department of Accounting. The period of the training is during the long vacation, at the end of second and third years. Direct Entry students should have their Industrial Training after their first and second academic years in the university.

UNDERGRADUATE ACADEMIC PROGRAMME (A) REGULAR PROGRAMME

YEAR ONE

FIRST SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 101	Principles of Account I	3
02	ECO101	Principles of Economics II	2
03	MAT 100A	Mathematics for Social Science II	2
04	LAW 101	Introduction to Nigerian Law I	2
05	GST 101	Use of English I	2
06	GST 102	Nigerian Peoples & Culture	2
07	GST 103	Introduction to Philosophy & Logic	2
08	GST 104	History & Philosophy of Science	2
09	BUS 101	Introduction to Business	2
		Total	17

 

YEAR ONE

SECOND SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 102	Principles of Account II	3
02	ECO102	Principles of Economics II	2
03	MAT 100B	Mathematics for Social Science II	2
04	LAW 102	Introduction to Nigerian Law II	2
05	GST 107	Use of English II	2
06	GST 105	Humanities	2
07	BUS 102	Introduction to Business II	2
08	CSE 104	Introduction to \computer	2
		Total	17

 

YEAR TWO

FIRST SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 213	Intermediate Financial Accounting I	3
02	ACC 221	Auditing I	3
03	ACC 231	Costing Accounting I	3
04	ACC 251	Taxation Law and Accounts I	3
05	BUS 221	Business Statistics I	2
06	MKT 201	Principles of Marketing I	2
07	ECO 201	Economic theory I	2
08	LAW 201	Business Law I	2
		Total	20

 

YEAR TWO

SECOND SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 214	Intermediate Financial Accounting II	3
02	ACC 222	Auditing II	3
03	ACC 232	Costing Accounting II	3
04	ACC 252	Taxation Law and Accounts II	3
05	BUS 222	Business Statistics II	2
06	MKT 202	Principles of Marketing II	2
07	ECO 202	Economic theory II	2
08	LAW 202	Business Law II	2
		Total	20

 

Mandatory Three – Month Industrial Training at the End of the Second Semester

YEAR THREE

FIRST SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 315	Advanced Financial Accounting I	3
02	ACC 333	Advanced Cost Accounting I	3
03	FIN 201	Business Finance I	2
04	BNK 321	Money & Banking I	2
05	BUS 322	Quantitative Methods I	2
06	CSE 201	Computer Programming & Language I	2
07	PUB 301	Elements of Government I	2
08	LAW 448A	Executorships, Trusteeship and Bankruptcy law I	2
		Total	18

 

YEAR THREE

SECOND SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 316	Advanced Financial Accounting II	3
02	ACC 334	Advanced Cost Accounting II	3
03	FIN 202	Business Finance II	2
04	BNK 322	Money & Banking II	2
05	BUS 335	Research Methodology	2
06	CSE 203	Computer Programming & Language II	2
07	BUS 313	Organizational Behaviour	2
08	LAW 448A	Executorships, Trusteeship and Bankruptcy law II	2
		Total	18

 

Mandatory Three – Month Industrial Training at the End of the Third Semester

YEAR FOUR

FIRST SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 415	Public Sector Accounting	2
02	ACC 417	Advanced Financial Accounting I	3
03	ACC 423	Auditing & Investigation I	3
04	ACC 443	Management Accounting I	3
05	ACC 453	Advanced Taxation Law & Accounting	3
06	FIN 401	Financial Management	2
07	FIN 445	Investment Analysis I	2
		Total	18

 

YEAR FOUR

FIRST SEMESTER
S/N	COURSE CODE	COURSE TITLE	CREDIT HOURS
01	ACC 416	International Accounting	2
02	ACC 418	Advanced Financial Accounting II	3
03	ACC 424	Auditing & Investigation II	3
04	ACC 444	Management Accounting II	3
05	ACC 454	Advanced Taxation Law & Accounting II	3
06	ACC 499	Research Project	2
07	FIN 402	Financial Management II	3
	FIN 445	Investment Analysis II	2
		Total	21

 

LIST OF ACADEMIC AND NON – ACADEMIC STAFF

DEPARTMENT OF ACCOUNTANCY

S/NO	NAMES/DEGREE	STAUS
1	Prof. Ezegulue	Professor
2	Nweze Austin U. M.Sc/Ph.D, MBA, B. Sc. (Nig), FCA, FCTI,JP	HOD/ Senior Lecturer
3	Okpe I.I MBA, B.Sc, CNA	Senior Lecturer
4	Ubesie M. C MBA, B.Sc., CNA	Senior Lecturer
5	Nwoha, Chike MBA, PGD,CNA	Senior Lecturer
6	Nwabueze P.B. C MBA, B.Sc, FCA, A. C.T.I	Senior Lecturer
7	Okwor, Ifeoma BSc,MBA,MSc	Lecturer I
8	Inyiama Oliver Ikechukwu MBA, PGD, HND, ACA	Lecturer II
9	Nnado Celestine Ifeanyi BSc, MSc	Lecturer II
10	Ekwe M.C MBA, BSc	Assistant Lecturer
11	Ugwuanyi uche MSc, MBA, BSc	Assistant Lecturer
12	Nze Donatus Okechukwu MBA, BSc	Assistant Lecturer
13	Duru Anastesia N MBA, BSc	Assistant Lecturer
14	Ugwu Kevin BSc, MBA,	Assistant Lecturer
15	Ugwu F.N MBA, FCA	Adjunct Senior Lecturer
16	REV. C.M.S. Elekwa MBA	Adjunct Lecturer
17	Chijioke Eze MBA, FCA	Adjunct Lecturer
18	C.C Dike MBA, FCA	Adjunct Lecturer
19	Eze Grace BSc	Executive Officer
20	Obiageli Onyia B.Sc	Clerical Officer
21	Ogbata Nkechi W.A.S.C. 50 WPM,	Senior Typist II
22	Eze Edith W.A.S.C. Diploma Computer	Computer Operator II
23	Obasi Monica F.S.L.C	Printer