Department of Vocational Education

DEPARTMENT OF VOCATIONAL EDUCATION

 

SIX YEAR CONTINUING EDUCATION PROGRAM (CEP) IN BUSINESS EDUCATION ACCOUNTING OPTION

 

YEAR ONE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1GSS 101Use of English I1
2GSS 104History and Philosophy of Science2
3GSS 107Nigerian Peoples and Culture2
4GSS 108Basic Igbo Studies I1
  Departmental Courses
5BED 111Principles of Accounting I3
6BED 121Principles of Economics I3
 BED 131Introduction to Business I2
   TOTAL14

 

 

YEAR ONE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1GSS 102Use of English II1
2GSS 109Basic Igbo Studies II1
 Inter Faculty Courses
3CSC 101Introduction to Computer Programming I2
 Faculty Courses
4EDU 111Introduction to Educational Psychology2
 Departmental Courses
5TVE 100Introduction to Vocational Education2
6BED 101Principles of Business Education2
7BED 141Introduction to Secretarial Education I2
8BED 143Basic Word Processing I2
   TOTAL14

 

 

YEAR TWO FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1BED 213Intermediate Financial Accounting 13
  Faculty Courses
2EDU 101Sociological Foundations of Education2
3EDU 103Historical Foundations of Education2
  Departmental Courses
4BED 112Principles of Accounting II3
 BED 142Introduction to Secretarial Education II2
6BED 233Secretarial Procedure I2
FOR DIRECT ENTRY STUDENTS ONLY

In addition to their year two first semester courses should offer the following course:

  General Courses
7GSS 107Nigerian Peoples and Culture2
   TOTAL14/16
 
YEAR TWO SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  General Course
1GSS 103Introduction to Philosophy and Logic2
  Faculty Courses
2EDU 102Philosophical Foundations of Education2
  Departmental Courses
3BED 122Principles of Economics II3
4BED 132Introduction to Business II2
5BED 214Intermediate Financial Accounting II3
6BED 244Basic Word Processing II2
   TOTAL14

 

 

 

 

 

 

 

 

YEAR THREE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1STAT 101Introduction to Statistics I2
2LAW 201Business Law I2
  Faculty Courses
3EDU 212Psychology of Learning2
4EDU 221Foundations of Curriculum Development2
  Departmental Courses
5BED 215Intro. To cost and Management Accounting  I3
6BED 336Principles of Management I2
   TOTAL13
YEAR THREE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1LAW 202Business Law II2
2ENT 200Entrepreneurship0
  Faculty Courses
3EDU 261Educational Technology2
4EDU 222Basic Educational Methodology2
  Departmental Courses
5BED 216Intro. to Cost and Management Accounting II3
6BED 235Business Machines2
   TOTAL11

 

YEAR FOUR FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1ACC 315Advanced Financial Accounting3
2ACC 333Advanced Costing3
  Faculty Courses
3EDU 104Introduction to Teaching Profession2
  Departmental Courses
4BED 333Office Management2
5BED 234Secretarial Procedure II2
6BED 493Spreadsheet Processing2
   TOTAL14
YEAR FOUR SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1CSC 102Introduction to Computer Programming II2
  Faculty Courses
2EDU 333Measurement and Evaluation in Education2
3EDU 225Micro Teaching2
  Departmental Courses
4VTE 401Vocational Guidance2
5BED 439Principles of Management II2
   TOTAL10

 

 

YEAR FIVE FIRST SEMESTER

S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1ACC 221Auditing and Investigation I3
2ACC 251Taxation Law & Account I3
3BNK 321Money and Banking I2
  Departmental Courses
4EMP 331/GCE 405Sch. Personnel Mgt/Industrial Relations2
5BED 337Research in Business Education2
   TOTAL12
YEAR FIVE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
 Inter Faculty Courses
1ACC 222Auditing and Investigation II3
2ACC 252Taxation Law & Accounting II3
3BNK 322Money and Banking II2
 Faculty Courses
4EDU 325Teaching Practice2
 Departmental Courses
5BED 335Entrepreneurship in Business2
  TOTAL12

 

 

 YEAR SIX FIRST SEMESTER
 S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Faculty Courses
 1EDU 433Research Project in Education4
  Departmental Courses
 2BED 404Issues and Trends in Business Education3
 3BED 437Human Resource Management I.2
 BED 492Business Communications2
    TOTAL11
 
 
 YEAR SIX SECOND SEMESTER
 S/NCOURSE CODECOURSE TITLE CREDIT UNIT
   Faculty Courses
 1EDU 335Intro. to Special Education2
   Departmental Courses
 2VTE 400Organization & Admin of Voc. Edu.2
 3BED 403Management of Business Education3
 4BED 438Human Resource Management II2
    TOTAL9
 
  

 

 

 
 
 
 
 
 
 
 
BUSINESS EDUCATION COMMERCE AND COOPERATIVE OPTION
YEAR ONE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1GSS 101Use of English I1
2GSS 104History and Philosophy of Science2
3GSS 107Nigerian Peoples and Culture2
4GSS 108Basic Igbo Studies I1
  Departmental Courses
5BED 111Principles of Accounting I3
6BED 121Principles of Economics I3
 BED 131Introduction to Business I2
   TOTAL14
 
YEAR ONE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1GSS 102Use of English II1
2GSS 109Basic Igbo Studies II1
  Inter Faculty Courses
3CSC 101Introduction to Computer Programming I2
  Faculty Courses
4EDU 111Introduction to Educational Psychology2
  Departmental Courses
5TVE 100Introduction to Vocational Education2
6BED 101Principles of Business Education2
7BED 141Introduction to Secretarial Education I2
8BED 143Basic Word Processing I2
   TOTAL14
 

 

 

YEAR TWO FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1BED 213Intermediate Financial Accounting 13
  Faculty Courses
2EDU 101Sociological Foundations of Education2
3EDU 103Historical Foundations of Education2
  Departmental Courses
4BED 112Principles of Accounting II3
 BED 142Introduction to Secretarial Education II2
6BED 233Secretarial Procedure I2
FOR DIRECT ENTRY STUDENTS ONLY

In addition to their year two first semester courses should offer the following course:

  General Courses 
7GSS 107Nigerian Peoples and Culture2
   TOTAL14/16

 

 

YEAR TWO SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  General Course
1GSS 103Introduction to Philosophy and Logic2
  Faculty Courses
2EDU 102Philosophical Foundations of Education2
  Departmental Courses
3BED 122Principles of Economics II3
4BED 132Introduction to Business II2
5BED 214Intermediate Financial Accounting II3
6BED 244Basic Word Processing II2
   TOTAL14

 

YEAR THREE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1CEM 101Introduction to cooperation2
2STAT 101Introduction to statistics I2
3LAW 201Business Law I2
4CEM 211Economics of cooperation I2
5ENT 200Entrepreneurship0
  Faculty Courses
6EDU 212Psychology of learning2
7EDU 221Foundation of curriculum Development2
  Departmental Course
8BED 351Principle of marketing I2
   TOTAL14
YEAR THREE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Faculty Courses
1CEM 331Consumer and Service cooperative2
2CEM 102Principles and practice of cooperatives II2
3LAW 202Business Law II2
3 Faculty Courses
4EDU 222Basic Educational Methodology2
5EDU 223Special Methodology2
6EDU 261Educational Technology2
   TOTAL12

 

YEAR FOUR FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1BNK 321Money and Banking I2
  Faculty Courses
2EDU 104Intro. To Teaching Profession2
3EDU 331Educational Research & Statistics2
  Departmental Courses
4BED 333Office Management2
5BED 336Principles of Management I2
6BED 493Spreadsheet Processing2
7BED 234Secretarial Procedure II2
   TOTAL14
YEAR FOUR SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1CSC 102Introduction to Computer Programming II2
2BNK 322Money and Banking II2
  Faculty Courses
3EDU 333Measurement and Evaluation in Education2
4EDU 225Micro Teaching2
  Departmental Courses
5VTE 401Vocational Guidance2
6BED439Principles of Management II2
7BED 352Principles of Marketing II2
   TOTAL14

 

YEAR FIVE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses  
1CEM 313Agricultural Cooperatives2
2CEM 341Cooperative Field Admin. I2
3CEM 471International & Comparative Cooperative I3
  Departmental Courses
4BED 337Research In Business Education2
5BED 404Issues and Trends in Bus. Edu/Seminar3
   TOTAL12
YEAR FIVE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1EDU 325Teaching Practice2
  Departmental Courses
2BED 335Entrepreneurship in Business2
3VTE 400Org. & Admin of Voc. Education2
4BED 472Small Business Management2
5BED 235Business Machines2
   TOTAL10

 

YEAR SIX FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1EMP 331/GCE 405School Personnel Management/Industrial Relations2
  Faculty Course
2EDU 433Research Project in Education4
  Departmental Courses
3BED 437Human Resource Management I2
4BED 492Business Communications2
   TOTAL10

 

 

YEAR SIX SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1CEM 472Int. and Comparative Cooperative II3
2CEM 342Cooperative Field Admin. II2
  Faculty Course
3EDU 335Introduction to Special Education2
  Departmental Courses
4BED 403Management of Business Education3
5BED 438Human Resource Management II
   TOTAL12

 

 

BUSINESS EDUCATION SECRETARIAL TECHNOLOGY OPTION
YEAR ONE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1GSS 101Use of English I1
2GSS 104History and Philosophy of Science2
3GSS 107Nigerian Peoples and Culture2
4GSS 108Basic Igbo Studies I1
  Departmental Courses
5BED 111Principles of Accounting I3
6BED 121Principles of Economics I3
 BED 131Introduction to Business I2
   TOTAL14
YEAR ONE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1GSS 102Use of English II1
2GSS 109Basic Igbo Studies II1
  Inter Faculty Courses
3CSC 101Introduction to Computer Programming I2
  Faculty Courses
4EDU 111Introduction to Educational Psychology2
  Departmental Courses
5TVE 100Introduction to Vocational Education2
6BED 101Principles of Business Education2
7BED 141Introduction to Secretarial Education I2
8BED 143Basic Word Processing I2
   TOTAL14

 

 

 

YEAR TWO FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
1ACC 213Intermediate Financial Accounting 13
  Faculty Courses
2EDU 101Sociological Foundations of Education2
3EDU 103Historical Foundations of Education2
  Departmental Courses
4BED 112Principles of Accounting II3
 BED 142Introduction to Secretarial Education II2
6BED 233Secretarial Procedure I2
FOR DIRECT ENTRY STUDENTS ONLY

In addition to their year two first semester courses should offer the following course:

  General Courses
7GSS 107Nigerian Peoples and Culture2
   TOTAL14/16
YEAR TWO SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  General Course
1GSS 103Introduction to Philosophy and Logic2
  Faculty Courses
2EDU 102Philosophical Foundations of Education2
  Departmental Courses
3BED 122Principles of Economics II3
4BED 132Introduction to Business II2
5BED 214Intermediate Financial Accounting II3
6BED 244Basic Word Processing II2
   TOTAL14

 

YEAR THREE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1STAT 101Introduction to statistics I2
2LAW 201Business Law I2
3ENT 200Entrepreneurship0
  Departmental Courses
4EDU 212Psychology of Learning2
5EDU 221Foundation of Curriculum Dept.2
  Departmental Courses
6BED 234Secretarial Procedure II2
7BED 345Intermediate Word Processing I3
   TOTAL13

 

 

YEAR THREE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Faculty Courses
1EDU 261Educational Technology2
2EDU 222Basic Educational Methodology2
3EDU 223Special Methodology2
  Departmental Courses
4BED 235Business machines2
5BED 346Intermediate Word Processing II3
6BED 381Office Information System I2
   TOTAL13

 

 

YEAR FOUR FIRST SEMESTER

S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1EDU 104Intro to Teaching Profession2
2EDU 331Educational Research & Statistics2
  Departmental Courses
3BED 351Principles of Marketing I2
4BED 336Principles of Management I2
5BED 493Spreadsheet Processing2
6BED 382Office Information System II2
   TOTAL12
 
YEAR FOUR SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1CSC 102Introduction to Computer Programming II2
 Faculty Courses
2EDU 333Measurement & Evaluation in Edu.2
3EDU 225Micro Teaching2
  Departmental Courses
4VTE 401Vocational Guidance2
5BED 439Principles of Management II2
6BED 352Principles of Marketing II2
   TOTAL12

 

 

YEAR FIVE FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1CSC 100Computer Appreciation2
  Departmental Courses
2BED 483Office Information System III2
3BED 433Law and Practice of Meetings2
4BED 337Research in Business Education2
5BED 446Applied Word Processing I3
   TOTAL11

 

 

YEAR FIVE SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1LAW 202Business Law II2
  Faculty Courses
2EDU 235Teaching Practice2
  Departmental Courses
3VTE 400Org. & Admin of Voc. Education2
4BED 335Entrepreneurship in Business2
5EMP 331/GCE 405School Personnel Mgt./Industrial Relations2
   TOTAL10

 

YEAR SIX FIRST SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
   Faculty Courses
1EDU 433Research Project in Education4
  Departmental Courses
2BED 437Human Resource Management I2
3BED 404Issues & Trends in Bus. Edu./Seminar3
4BED 492Business Communications2
   TOTAL11
YEAR SIX SECOND SEMESTER
S/NCOURSE CODECOURSE TITLE CREDIT UNIT
  Inter Faculty Courses
1EDU 335Introduction to Special Education2
  Departmental Courses
2BED 438Human Resource Management II2
3BED 447Applied Word Processing II3
4BED 403Management of Business Education3
   TOTAL10

 

 

COURSE DESCRIPTION

 

  1. General Courses
  2. Inter-Faculty Courses
  3. Faculty Courses
  4. General Departmental Courses
  5. Business Education Courses

 

GENERAL COURSES

GSS 101: Use Of English I                                                                                                               (1 credit)

Use of English is a course designed to equip participating students with the language skills required for excellent communication in all fields of human Endeavour. It contains inter alia the following: Oral English, Parts of speech, Phrases and clauses, sentence construction, Direct and indirect speech, Passive and active constructions, Punctuation and capitalization, Listening, speaking and Reading skills, Pre-writing skills, Use of Library, Use of dictionary, skills for examinations.

 

GSS 102: Use Of English II                                                                                                             (1 credit)

Students are drilled on effective writing skills among which are the techniques for writing: Outlines, Paragraphs, essays, letters, speeches, and Public announcements. Student’ reports/term paper, Minutes, Memoranda, stories and Summary. Students are also help to master the techniques for effective note taking/note making cum the use of library for research purpose

 

GSS 103: Introduction to Philosophy and Logic                                                                       (2 credits)

The concept of philosophy. Etymology of philosophy. A brief survey of the main branches of philosophy. Metaphysics. Epistemology. Axiology and logic. Modes of philosophy. Speculative and analytic modes. Uses of philosophy. Major systems of thought. Idealism. Realism. Pragmatism. Existentialism and analytic school of thought. The method of deduction using rules of inference and bio-conditions. Symbolic logic: special symbols in symbolic logic, conjunction, negation, affirmation, disjunction, equivalence and conditional statements.

 

GSS 104: History and Philosophy of Science                                                                             (2credits)

Man – his origin and nature, man and his comic environment, scientific methology, science and technology in the society and service of man, renewal and non-renewal resources – man and his energy resources. Environmental effects of chemicals, plastics, textiles, wastes and other materials, chemical and radiochemical hazards, introduction to the various areas of science and technology.

 

GSS 107: Nigeria Peoples and cultures                                                                                        (2 credits)

Study of Nigerian history and culture in pre-colonial times. Meaning, variations and dynamics of culture. Archaeological heritage of Nigerian state. The history of Nigeria in the 19th and 20th centuries. Ethnicity, national interest and national integration. Evolution of Nigeria as a political unit. The value question in Nigerian national development. Social justice and political instability. The philosophy of Nigerian State. The military as an instrument of nation building in Nigeria. Empowering women for national development. Personality. Its concept, structure and development. Crime and juvenile delinquency. Prevention and control of HIV/AIDS and STDs in Nigeria. Music in Nigerian culture. Youths and drug in Nigeria. Culture areas in Nigeria and their characteristics. Concepts of functional education. National economy. Balance of trade. Economic self-reliance. Social justice. Individual and national development. Moral obligations of citizens.

 

GSS 108: Basic Igbo Studies I                                                                                                         (1 credit)

This programme aims at exposing the students to the basic rudiments of Igbo grammar, literature and culture that will prepare them for understanding the behavioural and/or the functional patterns of the language with the ultimate aim of providing them with the enablement for the practical use and application of the language in their daily living and experiences within the Igbo environment and beyond.  Utoasusu (Language), Nkegankembu – Abichi, Mkpuruokwu, IwuNsupe, Onuogu, Mbuuzo, Tensi, Nkowa, Ntimkpu; Nkegankeabua – Agumagu (Literature) – NgalabaAgumagu, AtumatuAgumagu, Aghotaaza, Nkowanantule Akwukwo a hooromakaogugu, Akwukwo Abu ‘IjeUwa’, Ntule Abu n’uzo di mfe

 

GSS 109 Basic Igbo Studies II                                                                                                        (1 credit)

The contents for this course include: Nkegankembu – Ekelen’alaIbgo, Ofufenansopurun’ala Igbo, Ilu dinanwunye, Aru naNsoalan’ala Igbo, Igbaafan’ala Igbo, IzuliteUmuaka, Iguoge, Ezinaulo, OchichiObodo, EgwuOnwa, Nrindi Igbo, Inyeakan’ala Igbo, Ile Obian’ala Igbo.

Nkegankeabua. Agumagu (Literature) – MkpoliteAgumagu, AgumaguEderede.

 

ENT 200: Entrepreneurship and Innovation                                                                              (0 credits)

This course is an introductory course for studying entrepreneurship for the first time. The design and flow of the course are aimed at creating awareness, providing the knowledge and skills that are important to achieving success in all human endeavours.

 

S/NMODULESCOURSE CONTENTS
1Definition of Entrepreneurship/ Entrepreneurship·         The Concept of Organizations and Theories of Entrepreneurship.

·         The Entrepreneurship Culture

·         Biographical Studies of Entrepreneurs

·         Barriers to Entrepreneurial practice.

2The Nigerian Entrepreneurial Environment·         The Business External Environment (political, legal, socio-cultural, economic, natural, technology etc).

·         Identifying Business Opportunities and Threats

·         Strategies for exploiting opportunities in the environment

·         Approaches to addressing environmental barriers

3Creativity and Intellectual Rights·         Intellectual Property and its Dimensions

·         Copyright Laws in Nigeria

·         Strategies for protection of intellectual property (original ideas, concepts, products etc.)

4Technological Entrepreneurship·         The interface between technology development and entrepreneurship.

·         Technological Development and Entrepreneurial Opportunities.

·         Technological Environment and Business.

·         New Technology and Entrepreneurship Opportunities.

5Management of Innovation·         The concept, Nature and Types of Innovation.

·         Theories of innovation.

·         Financing Innovation and New Ventures

·         Change Management.

·         Technical Change and Management of Innovation.

6Family Business and Succession Planning·         The Concept of Family Business

·         The Cultural Contexts of Family Business.

·         Roles and Relationship in Family Business.

·         Ownership Transfer and Succession in Family Business.

7Women Entrepreneurship·         The Concept of Women Entrepreneurship.

·         Role Orientation and Women Entrepreneurial Aspirations.

·         Contribution of Women to National Socio-economic and Human Development.

·         Barriers to Women Entrepreneurial Practice.

8Social Entrepreneurship·         The Concept of Social Entrepreneurship.

·         Social Entrepreneurship and Value Creation.

·         The Roles of Non-governmental organizations in Social Entrepreneurship.

·         Social Entrepreneurship and Funding Opportunities.

·         Social Entrepreneurship Enhancement Factors.

9Fussiness Opportunity Evaluation·         Sources of Business Opportunities in Nigeria.

·         The difference between Ideas and Opportunities.

·         Scanning Business Opportunities in Nigeria.

·         Environment and New Venture Idea Generation.

 

INTER-FACULTY COURSES

 

CSC 101: Introduction to Computer Programming I                                                              (2 credits)

History of Computers; Functional components of a computer characteristics of a computer, Number systems, Boolean Algebra, Flowchart; Algorithms; Statement symbolic names, List and arrays; Subscripts, expressions and control statements in computer programming. Programming in BASIC Computer application. Strategy for Computer programming Rules that guide the writing of BASIC programs/statements. Library functions. User defined Functions. Subprograms and subprograms and Subroutine in BASIC.

 

CSC 102: Introduction to Computer Programming II                                                             (2 credits)

Introduction of problem solving methods and algorithm development; designing, Coding, Debugging and documenting programs (i.e. Flow charts, Control statements, INPUT/OUTPUT statement, DO statements, Array, Subscripts, Dimension statements) using the technique of FORTRAN.

 

STAT 101: Introduction to Statistics                                                                                            (3 credits)

Meaning and scope of statistics, Types of Statistical data, sources, Collection, Analysis and presentation of Data. FrequencyDistribution and graphical Presentation.Measures of Central tendency and Measuresof Dispersion. Elements of Probability.Permutation and Combination. Binomial,Poisson and Normal Distribution. SimpleLinear Regression and correlation. IndexNumbers. Elementary Analysis of TimerSeries. Applications.

 

 

BUS 222: Business Statistics II                                                                                                       (3 credits)

Probability theory, stochastic variables, multiplication and Addition rules, formulations and combinations, Bayes Theory. Discrete and continuous probability distributions as used in business, e.g. Binomial Multinomial Poisson and Normal distribution. Chi-square, simple Regression and Correlation; sampling, types and methods, Point and Interval estimation, Index numbers, Bayesian analysis: Payoff tables, Decision trees, analysis of variance, Quality control in business, decision theory, Parametric and non-parametric statistic; distinctions and application in business.

 

CEM 101: Principles of Co-Operatives I                                                                                     (3 credits)

The concept of SHOs and NGOs. The distinction between indigenous co-operations and imported modern co-operatives. The nature and definitions of co-operative. Nature and characteristics of the various economic systems: capitalism, socialism/communism, mixed system, etc. distinguishing co-operatives from other business organizations. Classifications of co-operatives. The financing and management of co-operative. Co-operatives in socio-economic development. The early history of co-operation in Nigeria. A survey of the structure of the co-operative movement in Nigeria. An over view of the problems of the co-operative movement in Nigeria.

 

CEM 102: Principles of Co-Operatives II                                                                                   (3 credits)

The industrial Revolution in Britain, its effects and consequences. Early co-operative Leaders and founders-Robert Owen and Dr. William king, etc. early Socialist thoughts and their effects on Owen and others. The pre-Rochdale co-operatives and their failure. The Rochdales pioneers and the Rochdale society of Equitable pioneers. The business practices of the Rochdale pioneers and the Rochdale principles. First ICA Review of the Rochdale principle. The second ICA Review of the Rochdale principles (1966), the 1995 ICA statement on cooperative identity and Principles. Raiffeisen&SchultzeDelitzsch Principles. The Application of the Rochdale Principles to different types of co-operatives and in different socio-economic and political circumstances.

 

LAW 201 AND 202:Business Law I & II                                                                                     (2 credits)

Formation of contracts and classes of contracts Essentials of a valid contract offer and Acceptance. Consideration, capacity, vitiating Factors etc. formation of Agency, Law of Agency, Contract of Carriage, Carrier’s Liability, deviation. Detention, Payment of Freight, Statutory Duties of Transport. Undertakings towards Employees, Legal basis of the Statutory Transport consumers Organization. Their activities, Rights and Duties.

 

BNK 321 AND 322 Money And Banking I & II                                                                         (3 credits)

Money: Its definition; Nature and significance. The value of money (Index Number); The Theories of money;  rates; Prices and output and the implications for real economic variables; Money and the National Economy Income and prices; Circular flow of money in the capitalist and socialist economies.  Central Banking:  functions and credit control; Definitions of a central bank; Central banking; Methods of Credit Control; and monetary Policies. Commercial Banking: Meaning, functions, The Balance sheet analysis, Organization and structure of commercial banks, commercial banks, Bank capital Management and capital adequacy, Profitability, Liquidity and solvency.

 

CEM 313: Agricultural Economics for Cooperative                                                               (2 credits)

The scope of Agricultural Economics, Agricultural co-operative as an integral part of the economy. Production and supply: Producer decisions. Framework for decision-making. The production function. The law diminishing returns. Input, output analysis, marginal analysis, cost analysis, in agricultural production. Farm management. Consumption and demand: effect on income. Export trade. Agricultural marketing. Economic progress and agriculture. Role of technology and agro-based industries. Planning and projections. Macro-economic considerations – population, inflation and food prices. Land tenure system in Nigeria. The land use decree. Place of agriculture in national budgets. Agricultural co-operation and extension. A study of some past and present food production strategies, e.g. O.F.N, the Green Revolution, farm settlements (DIFFRI), NEEDS, NAPEP, NALDA, etc.

 

CEM 331: Consumer Cooperatives                                                                                              (3 credits)

The history of the British consumer cooperative movement. The structure and problems of the consumer market in Nigeria. The concept of competitive and monopolistic market structures. The social criticisms of the capital market-high prices, wasteful advertising, hoarding goods etc. the diseconomies of the prevailing distributive system. The introduction of consumer co-operative in Nigeria. Reasons for failing of early societies. The choice between a “top-downwards” and “bottom-upwards” organizational structure. The history and strength of consumer co-operative in Nigeria today. Organization and management of consumer cooperatives. Supply problems, display, selling, stock keeping. Financing, pricing, salesmanship, bookkeeping in a consumer cooperative. Distribution of surplus. General meetings: committee meetings. Functions of the general manager. Duties of secondary and apex consumer societies. Problems faced by consumer coops in Nigeria. Strategies for improving consumer cooperative business in Nigeria.

 

EMP 336: School Personnel Management                                                                                  (2 credits)

Job analysis and assessment, work load analysis and specification of credentials. Recruitment, selection and deployment of teacher and supportive staff. Administrator – teacher relations. Career patterns in Nigerian education today. Code of ethics; merit rating and evaluation for advancement and promotion.

 

CEM 341: Co-operative Field Administration and Extension                                               (3 credits)

This course is meant to teach the students the various duties performed by various cadres of staff of the Co-operative Department of the relevant Ministry, both in the office and in the field. Set-up of Ministry where co-operative department is located, staff of Co-operative Department. Scope and nature of work of co-operative staff. Main duties of co-operative staff: promotional duties, Co-operative education duties- education and training of Co-operative, Committee members, Advisory duties, Statutory and legal duties-nature – i. Registration of co-operative society. ii. Audit duties iii Inspection duties. Inquires duties. Liquidation Arbitration. Meetings and conduct of meetings. Itineraries – their nature, importance and how to prepare them, problems facing a co-operative officer in duty performance, management committees/boards of cooperatives and their functions.  Others are introduction to cooperative extension services (definition, importance, objective, legal base, scope and functions of extension service), models of communication (Aristotle, Harold Lasswell, Shannon, etc.), channels of communication in rural development especially for grass root mobilization (print and electronic media, meetings, audio-visual, exhibits, etc.), measurement of effectiveness of communication channels, problems of cooperative extension services, importance of planning in extension services and diffusion and adoption process.

 

CEM 472: International and Comparative Co-operation II                                  (2 credits)

Detailed studies of forms of co-operative societies in some countries consumer co-operative development in Britain, Sweden, etc. agricultural co-operative development in Sweden, Denmark, Israel etc and comparing these areas of co-operative specialization with Nigeria e.g. FMCS, consumer credit societies.

 

CEM 342: Cooperative Field Administrations II                                                                      (2 credits)

Statutory and Legal duties of Director or co-operative societies continued. (1) Societies continued – a) Inquires duties b) Liquidation c) Arbitration and d) Inspection reports; (2) Itineraries – their nature, importance and how to prepare them and (3) Problems facing co-operative officer in performance of his duties.

 

GCE 405:Industrial Relations in Counselling                                                                            (2 credits)

An examination of the motivational factors associated with occupational and industrial crises would be discussed. The course would review the psychological needs of workers for adjustment; facilitative productive roles would be highlighted.

 

CEM 471: International and Comparative Cooperation                                                        (2 credits)

The course explores activities in Nigeria to compare them with what is happening in Britain, Germany, USA and other countries. The student in also expected to improve his knowledge on the activities of I.C.A 9International Co-operative Alliance, ILO, international Labour Organization, FAO, ( Food and Agricultural Organization of United Nations), solution of co-operative principles from Rochdale to ICA principles, other international co-operative development activities and development of strategies for comparative analysis of co-operative development in any two countries. Detailed studies of forms of co-operative societies in some countries consumer co-operative development in Britain, Sweden, etc. agricultural co-operative development in Sweden, Denmark, Israel etc and comparing these areas of co-operative specialization with Nigeria e.g. FMCS, consumer credit societies.

 

CEM 481: Cooperatives and Functional Education                                                 (3 credits)

The topics include meaning of education and cooperative education, reasons for cooperative education, target groups of cooperative education, cooperative education as adult education – aims and basic principles, the adult learner and learning environment, etc.  Others include teaching/learning methods in cooperative education (traditional and participative methods), teaching tools and audio-visual aids (TV, video, films, OHP, etc.), their uses and limitations, financing cooperative education, follow-up, evaluation and feedback devices.

 

 

ACC 315: Advanced Financial Accounting I                                                                              (3 credits)

  1. Accounting Theory: Principles and objectives of financial Reporting. Nature and Measurement of Business Income. Accounting for Depreciation. Accounting for Intangibles – Goodwill, Deferred expenses. And Research and development costs. Accounting for Price Level changes. Introduction to Government Accounting.
  2. Recommendation On Accounting Principles by NASB: Theoretical and statutory Prescriptions as contained in SAS and CAMA, 1990. Generally Accepted Accounting Principles.
  3. Consolidated Accounts: Holding and subsidiary companies. Consolidated Balance sheet and Profit and Loss accounts. Disclosure Requirements.
  4. Partnership Dissolution: dissolution by Bankruptcy and by the Court. Rules in Elliot v. Elliot and Garner v. Murray

 

ACC 221: Auditing I                                                                                                                          (3 credits)

  1. Nature of Auditing: origin, definitions and Objectives of Auditing. Distinction Between Auditing, Accounting and Investigations. Rights, duties and qualifications of the Auditor. Types of Audit. Advantages of an Audit.
  2. Auditing Guidelines and concepts: standards and Guidelines of Auditing. Operational standards. Professional Requirements. Independence Materiality and Uniformity concepts.
  3. Auditing Under the Law: Statutory and Private Audits. Provisions of CAMA, 1990. Audit of Small and Registered Companies.
  4. Commencement of an Audit: engagement Letter. Review of statutory Books, etc. techniques and conduct of an audit.
  5. Internal Control system: Definitions and Importance of Internal Control. Nature, Objectives and Scope of Internal Control. Internal Audit and Internal check. Internal Audit Versus external Audit. Ascertainment of the System. Testing the System. Management Letter.

 

ACC 222: Audit II                                                                                                                              (3 credits)

  1. Audit Procedures and Final audit: Audit Programme. Planning the audit. Implementing the Audit.
  2. Audit Testing: walk-through Test and depth Test. Compliance and Substantive Tests. Rotational and Vouching Tests.
  3. Verification and Valuation of Balance Sheet and Income Statement Items.
  4. Audit Working Papers: Audit Evidence. Permanent and current Audit file.
  5. Audit Practice with Respect to Distributable Profits: effects of Statute and Decided Cases.
  6. Auditor’s Liability duty of Care. Liability under statute and under common Law. Civil and Criminal Liability. Effect of Decided cases.

 

ACC 333: Advanced Cost Accounting                                                                                          (3 credits)

  1. Elements of a control System: Characteristics, Design and Operation of Control Systems. Operational and Accounting Controls, Feed-back and Feed-forward Systems.
  2. Marginal costing and Break Even Analysis: Marginal versus Absorption costing. Breaking-Even analysis – Break-Even chart, Profit Volume Graph, Limitations.
  3. Budgeting and Budgetary Control: nature, Types and Development of budgets. Sales and Production Budgets. Budgeted Income Statement. Cash Budget.
  4. Capital Budgeting: nature of Capital Budgets. Types of appraisal- Non discounting Methods of Investment appraisal: Payback, accounting Rate of Return, and Ranking. Discounting methods: NPV, IRR, Discounted Payback and Profitability Index.
  5. Standard costing and Variance Analysis: setting standards. Material Variances. Labour Variances.

 

ACC 251: Taxation Laws and Accounts I                                                                                    (3 credits)

  1. Introduction to Public finance: Sources of Government Revenue. Classification of Taxes. Impact; incidence and Objects of Taxation. Modern Canons of Taxation. Effects of Taxation.
  2. Historical development of Taxation in Nigeria.
  3. Ascertainment of Income; definitions. Deductions allowed and Not allowed. Chargeable Income. Exempted Income. Computation of adjusted Profit.
  4. Assessment of income: normal Assessment and abnormal assessments – PYB and Actual. Commencement and Cessation Provisions. Change of Accounting date.
  5. Loss Relief: Carry Forward Relief and immediate Set-off.
  6. Capital Allowances: initial and Annual Allowances. Balancing Charge and Balancing Allowance. Overlaps and Gaps in Basis Periods. Restrictions of Capital Allowance Claimable. Detailed Treatment of Personal Income Tax Act, PITA, 1993.

 

ACC 252: Taxation Laws and Accounts II                                                                  (3 credits)

  1. Computation of Tax Liability: Assessable profit. Personal Reliefs. Income Tax Rate. Determination of Tax Payable for sole Proprietors.
  2. Personal and Partnership Assessments: application of PITA, 1993 to Partnerships. Treatment of Partners’ salaries, Interest on capital, etc. computation of Tax Liability.
  3. Company Taxation; Application of CITA, 1979 as a amended. Assessment of Company Income. Determination of Tax. Withholding Tax on dividends. Taxation of Shipping or Air transport Companies. Taxation of Insurance companies, Banks and other financial Institutions.
  4. Income Tax Administration in Nigeria; Assessment and collection Machinery. Federal Board of Inland Revenue. State Boards of Internal Revenue. Tax Assessment Authority. Tax collectors and collecting agents. Joint Tax Board.

 

FACULTY COURSES

 

EDU 101: Sociological Foundations of Education                                                                    (2credits)

The course is designed to acquaint students with historical background of sociology; concept of sociology and relationship between sociology and other related sciences, the concept of education, the concept of sociology of education, the relevance of sociology of education to the classroom teacher, and the concept of society, culture, socialization and social institutions and social change, interaction influence of social change and education, some theories of society and their educational implications.

 

EDU 102: Philosophical Foundations of Education                                                                 (2 credits)

The course will expose the students to the concept of Philosophy, education and philosophy of Education.  It will also expose them to the relevance of Philosophy of Education to the classroom teacher; educational ides of some great philosophers, Nigerian philosophy of education, schools of thought in philosophy and their implications in education practice, values and education and some problems of Nigerian education.

 

EDU 103: Historical Foundations of Education                                                                        (2 credits)

The course is designed to acquaint students with the concept and forms of education, oriental education, Gracco Roman education, medieval education, Islamic education, renaissance and Reformation in Western education, origin and growth of Western education as well as traditional and or informal, non-formal education including some Nigerian educationists and their contributions to Nigerian education.

 

EDU 111: Introduction to Educational Psychology                                                  (3credits)

The course is designed to acquaint the students with the concept of Educational Psychology, biological basis of human development, approaches and methods of studying children, the interaction of heredity and environment, the concept of adolescence, intellectual development and assessment, personality development as well as some theories of personality including those of Kohlberg, Erickson and Freud.

 

EDU 212: Psychology of Learning                                                                                               (3credits)

The course is designed to acquaint students with the meaning, theories and principles of learning; emphasis is given to meaningful learning, memory system, retention, study strategies, transfer of learning, concept learning, motivation and the Nigerian learning environment.

 

EDU 221: Fundamentals of Curriculum Development                                                            (2 credits)

The course exposes students to critical analysis of the curriculum concept, models and patterns of factors influencing curriculum planning.  This involves a detailed study of curriculum objectives, content, learning experiences and curriculum evaluation.

 

 

 

EDU 222: Basic Educational Methodology                                                                                (2credits)

This course exposes students to rudimentary issues in curriculum implementation.  This involves the explanation of planned, implemented, attained and hidden curriculum; different methods of teaching are reviewed.  The course also presents to students evolving instructional strategies such as Computer Assisted Instruction (CAI), Team Teaching, and Flexible Scheduling etc. the students are also exposed to the taxonomy as well as the classroom implications of levels of educational objectives.

 

EDU 223 Special Methods in Business Education                                                                     (2 credits)

This is a course that prepares students to teach business ideas, facts, skills, problem-solving and ideals. It consists of teacher’s knowledge of his students, knowledge of the subject and instructional planning, knowledge of how to create adequate environment for learning, knowledge of methods of instruction, use of various instructional media and technologies, teaching practice, assessment, and evaluation, and professional responsibilities.

 

EDU 225 Micro Teaching                                                                                                                (2 credits)

The course involves the examination of the various teaching skills such as set induction, stimulus variation, repetition, questioning, reinforcement, closure, etc. emphasis is on the integration of skills in the teaching process. At the end of the lectures, students are put in groups of fives and they practice the peer assessment microteaching Using the teach re-teach cycle method. Finally, the students are subjected to microteaching examination by designated lecturers.

 

EDU 261: Educational Technology                                                                                              (2 credits)

The aim of the course is to develop in student the ability to apply technology to the solution of educational problems. Since this era is dominated by information technology, one of the major aims of the course is to make student computer literate with specific reference to instructional computing. The course presents the concept, principles and historical development of educational technology. Effort is made to help students in understanding the relationship between technology and educational technology. Categories of instructional media are presented. This is followed by discussion on the definition, types and generations of computers. Modes of computer use in education methods of computer Aided Instruction (CAI) as well as strategies for learning on the Internet are discussed. The students are guided on the practical use of Windows Operating system and Microsoft Word.

 

EDU325: Teaching Practice                                                                                                           (6 credits)

A minimum of 12 weeks supervised exposure to classroom teaching on field experience to demonstrate the degree of proficiency in applying some of the basic theories of instruction that have been acquired.

 

EDU 331: Educational Research and Statistics                                                                          (2 credits)

The course will expose the students to the concept of educational Research, the necessary steps involved in educational research including problem identification, review of related literature, research designs, techniques for data collection and tools for data analysis, interpreting research results, writing research proposals, writing project reports as well as the use of computer as a tool in educational research.

 

EDU 333: Measurement and Evaluation in Education                                                            (2 credits)

The course will expose students on basic concepts in measurement and evaluation e.g. testing, measurement and evaluations and uses of education data.  Principles of test construction, item writing, item analysis, the concept of validity and reliability, teacher made tests versus standardized tests, interpretation of data obtained from evaluation of students’ performance, measures of central tendency, measures of variability, measures of relationship, measures of relative standing and students reports, introduction of continuous assessment and rationale for its introduction.

 

EDU 335: Introduction to Special Education                                                                             (2 credits)

The course is designed to acquaint the students with the meaning of Special Education, concepts in Special Education, diagnosis and treatment of behaviour pathology, the methodology of teaching various categories of exceptional children including the gifted, the mentally, emotionally and physically handicapped, as well as the hearing impaired, learning disabled and visual impaired.

 

 

 

 

EDU 433: Research Project in Education                                                                                    (4 credits)

This course is designed to acquaint students on the application of the research methods and data processing techniques to a field experience which must be educational in nature, under the guidance of a lecturer in the Faculty of education.

 

GENERAL DEPARTMENTAL COURSES

 

TVE 100: Introduction to Vocational Education                                                                      (2 credits)

This course offers orientation to the concepts, purposes, structure and contents, values and images of vocational education; the role of Vocational education in the socio-economic growth and development of Nigeria.  Aims, assumptions, theories and major goals of vocational education comprising agricultural education, business (accounting, secretarial or office technology and management and distributive or cooperative economics and management) education, home economics education and technical/technology education.  Historical trends in the development of vocational and technical education in Nigeria and other countries are reviewed.  General education versus vocational education.  Major goals of Business/consumer education, Home-economies education, industrial technical education, agricultural education. General education versus vocational education.

 

VTE 400: Organization and administration of Vocational Education                               (2 credits)

The course is designed to help the students to discover the basis and the rationale for vocational and technical education. It exposes students to the study of the principles and practices of administration and supervision and surveys the administrative structures and functions necessary for effective running of vocational and technical programmes.

 

VTE 401: Vocational Guidance                                                                                                     (2 credits)

The course covers principles and practices of vocational guidance with emphasis on problems of career choice.  Historical, philosophical, psychological and socio-economic foundations of the guidance movement. Policies, procedures and practices of organized guidance services; teachers’, parents’ and counsellors’ roles in vocational guidance.  Career education and career exploration concepts and development plus theories related to social issues which affect people’s career choices.

 

BUSINESS EDUCATION COURSES

 

BED 101: Principles of Business Education                                                                               (2 Credits)

This course is designed to introduce to aspiring business educator to the background, scope and historical development of business education as an occupational education programme in Nigeria and beyond.  It will cover the apprenticeship system of training office workers, the three subject curriculum and the expansion of business and office occupations.  Business education in the Nigerian National Policy on Education, problems of business education in Nigeria, characteristics of cooperative education as a form of functional education, functions and procedures of cooperative education will also be covered.

 

BED 111: Principles of Accounting I                                                                                            (3 Credits)

  1. Nature of Accounting: Historical Development of Accounting. Accounting Concepts, Bases and Polices.  Definitions – Accounting, Accountancy, Book keeping and Accounts.  Accounting Principles and Conventions. Scope of accounting, functions of accountants, accounting functions and its relationship with information system (IS) of an organization; manual and electronic systems, qualitative characteristics of accounting information, users of accounting information and their needs.
  2. Accounting Books and Records: Source documents, books of prime entry, Ledgers and Trial Balance.  Double entry Book keeping, ‘T’ Accounts and Columnar Accounts.  Capital and Revenue Items, Classification of Accounts.
  3. Final Account for the Sole Proprietor: Income Statement and balance sheet.  Balance sheet Equation.
  4. Adjustment in Final Account: Accruals and prepayments.  Provisions for Bad and Doubtful Debts.  Provisions for discounts and depreciation.
  5. Miscellaneous: Bank reconciliation statement and the cash book. Petty Cash book and the imprest system.

 

 

 

BED 112: Principles of Accounting II                                                                                          (2 Credits)

  1. Accounting Systems: Nature of accounting systems. General journal. Control accounts. Suspense accounts correction of errors.
  2. Preparation of accounts from incomplete records.
  3. Account of Non-trading Organisations: Receipts and Payments accounts. Income and expenditure accounts.  Receipts and expenditure account.
  4. Manufacturing Accounts: Elements of cost, Direct and indirect cost.  Production, distribution and operational cost.  Profit or loss on Manufacturing.
  5. Joint Venture accounts and consignment accounts: Joint venture with ‘X’ account.  Memorandum joint venture account.  Consignor’s and consignee’s accounts.
  6. Computation of interests and commissions.
  7. Introduction to Partnership accounts: Partnership agreement, profit sharing and partners’ capital, current, interests, drawings and appropriation accounts.

 

BED 121: Principles of Economics 1                                                                                            (2 Credits)

The course covers definition and nature of economics, scope and basic economic concepts, human resources and human wants, opportunity cost and choice, types of economic systems and economic problems of society.  Other topics covered include elementary treatment of cost and utility concepts theories of consumer behaviour, demand and supply and their applications.  Elasticity of demand and supply and their applications, inflation – types, causes and effects and money and financial institutions are also covered.

 

BED 122: Principles of Economics II                                                                                           (2 Credits)

Topics covered include distinction between micro and macro economics, production theory, functions, returns to proportion and returns to scale, market structure; classifications and characteristics, basic principles of international trade, theory of cooperative cost and advantage and reasons and problems of international trade.  Other topics are balance of trade and balance of payments, public finance, objectives, items of government expenditure and sources of income; government budget: types and uses; economics of labour and wage determination.

 

BED 131:              Introduction to Business I                                                                                (2 Credits)

  1. Definition of business: characteristics of business form social and economic perspectives. Scope of business and role of business in economic development and why we study business.
  2. A study of the nature of business organizations and their forms: sole proprietorship, partnership, joint stock company, statutory corporations/public enterprises. Joint venture and cooperative societies.
  3. Management and organisation – the nature and functions of management, line and staff functions in organisations.
  4. Production: types of production and processes.
  5. The finance function: types of financing – short term, medium and long term, factors influencing choice of fund and types of shares.

 

BED 132: Introduction to Business II                                                                                           (2 Credits)

  1. Business integration and combination: types of integration; reasons for business integration and problems of business integration.
  2. Government/Business Relations: Government and business, government in business and reasons for government involvement in business.
  3. Business Organizations and social responsibility: Meaning and social responsibilities of business. Manor parties to a business and consequences of social irresponsibility of businesses.
  4. Insurance: types and importance is business.
  5. Transportation: meaning, types and advantages.

 

BED 141: Introduction to business studies and trades                                                              (2 Credits)

This course is introduces business studies and business trades such as accounting, book-keeping, commerce, office practice, data processing, keyboarding, photography, shorthand, typewriting, transportation, tourism salesmanship, marketing, storekeeping and GSM maintenance.  Some of the topics are geared towards entrepreneurship.

 

 

 

BED 142: Keyboarding                                                                                                                    (2 Credits)

This course introduces the computer keyboard and focuses on its manipulation by the students.  It covers the approaches to keyboarding training; fingers involved in keyboarding, the home/guide keys and their respective fingers plus correct sitting position for a keyboarder.  Other keys on the middle row apart from the home/guide keys are introduced and keys on the third and first rows with the aim of training the fingers to locate their respective keys while their movements are coordinated with the brain rather then the eyes.  The training continues with combination of keys from the middle, third and first rows to form short words, long words, short sentences and long sentences.

 

BED 213:  Intermediate Financial Accounting I                                                                       (3 Credits)

  1. Partnership accountings: Admission and retirement of partners.  Change in profit sharing ratio.  Treatment of goodwill.  Dissolution of partnership.  Conversion to limited Liability companies.
  2. Branch account and departmental accounts (excluding foreign branches)
  3. Hire-Purchase accounts: Buyer’s Books and Seller’s books.  Treatment of repossession in the books.
  4. Miscellaneous accounts: Containers accounts.  Goods on sale or return.  Contract accounts.  Royalty accounts.  Accounting for Bills or exchange.

 

BED 214: Intermediate Financial Accounting II                                                                       (3 Credits)

  1. Accounts of limited liability companies: Distinction with partnerships.  Memorandum and articles of association.  Statutory Books and returns.  Classes of share capital Application, Allotment and for feature of shares.  Final account of companies.
  2. Published accounts of Companies: Requirement of SAS No. 2 and CAMD No.1, 1990.  Income statement, balance sheet, Notes on the accounts, source and application of funds, value added statement, and historical financial summary.
  3. Treatment of taxation in the accounts: Corporation tax.  Withholding tax on dividends.  Deferred taxation.
  4. Investment accounts and Stock exchange transactions: Div., and Cum Div. Preparation of interim statements. Listing requirements.

 

BED 215: Introduction to Cost and Management Accounting 1                            (3 credits)

  1. Natures of cost accounting: Historical development of cost accounting.  Purpose and scope of cost accounting. Definitions:  Cost accounting, costing and cost accountancy.  Relationships between financial, cost and management accounting.
  2. Classification and concepts: Classification of Costs.  Cost concepts.  Uses f cost data.
  3. Elements of cost: Materials, labour and overheads. Direct and indirect cost.  Material costing – Purchasing, storage and control.  Inventory valuation models.
  4. Labour costing and control: Recruitment, Remuneration and payrolling. Wages determination and methods of remuneration.  Labour costing and the learning curve.
  5. Overhead costing: Classification, apportionment and absorption of overheads.
  6. Cost accounting book keeping: Interlocking accounting systems. Reconciliation of cost and financial accounts. Integral accounts.
  7. Cost audits: Nature of cost audit, materials purchase and audit.  Labour cost audit Overhead cost audit.  Methods and system audit.

 

BED 216: Introduction to Cost and Management Accounting II                           (2 Credits)           

  1. Job and batch costing: Accounting for jobs. Job cost card.  Job ledger control accounts.
  2. Contract costing: Profit on uncompleted contracts. Valuation of work in progress. National profit and profit suspense.

Single or output costing, and operating or service cost.

  1. Process costing: Equivalent production and valuation of work in progress.  Process Loss, Scrap and Wastage.  Process Costing under FiFO, and Weighted average methods.
  2. Joint and by-product costing: Distinction between joint and by-product.  Appointment of joint costs.  Joint products accounts.
  3. Introduction to planning and control systems: Introductory treatment of marginal costing break even chart, budgeting and budgetary control, and standard costing.

 

 

BED 233: Secretarial Procedure I                                                                                                (2 Credits)

The Office and its functions, organization and structure.  Handling of mail (incoming and outgoing), postal services, communications, systems and barriers, internal and external.  Telephone systems, rules for effective use, etc.  filling and indexing, classification and control systems, methods of payment, Petty cash, customs declaration and requirements.  Repeat above functions as in computerized offices.

 

BED 234: Secretarial Procedure II                                                                               (2 Credits)

Continuation of BED 131 – Secretarial Procedure I, with emphasis on hands-on-experiences of office functions, records management, designing office forms, correspondences, banking, post office services, etc. strategies such as simulation, in-basket excursion to offices, etc will be employed.  Repeat above functions as in computerized offices.

 

BED 235: Business Machines                                                                                          (2 Credits)

The topics include office equipment and maintenance, copiers and duplicators, processes – spirit, offset photocopying, acquisition, storage and handling of office machines, modern business machines used in offices.

 

BED 243: Basic Wood Processing                                                                                 (2 Credits)

The course covers definition of word processing, its historical development and related terminologies as well as its uses and benefits to individuals and organizations.  It highlights word processing skills and how they are acquired, brings in punctuation marks and their uses and continues to build on keyboard manipulation with practice exercise on long sentences and short passages.

 

BED 362: Students Industrial Training                                                                       (6 Credits)

Student application of the basic principles and practices of organization of occupational Experience programmes. Students will take part in students Industrial Work Experience Services (SIWES) and other National based work programmes.

 

BED 281: Office Information Systems I                                                                      (2 Credits)

This course is designed to prepare students to participate fully in a rapidly developing technology.  Students should learn the following: an overview of office information system, information processing, brief history of the computed and related developments, definitions of words, data, information professing, stages in information processing cycle, changing office environment, documents and information processing.  It includes efficient information management, kinds of business documents such as letters, memos, reports and categories of office documents – short, repetitive, lengthy, etc.  Students will practice setting line spaces, pagination, change of fonts and format, repagination, printing hard copy or multiple copies, letter, accounting records, scientific reports, editing, merging, proof-reading and working with tables.  They will learn personal characteristics appropriate for work processing personnel, demonstrate work processing skills such as speed and accuracy, advantages and disadvantages of word processing, career advancement opportunities in word processing and administrative support career path in word processing.

 

BED 333: Administrative Office Management                                                          (2 Credits)

The course covers principles and practice of supervision and management, general principles of business organization: forms and levels of management; formulation and implementation of polices; planning, organizing and controlling of staff, orientation, training and developing of office employees; purpose and topics covered.  It includes developing training programmes, techniques and methods, work measurement, coordination, discipline, recors management and forms design and control.

 

BED 334: Cooperative Economics and Legislation                                                 (3 Credits)

The course covers nature, characteristics & essence of cooperative. Comparison of cooperative objectives to those of Investor owned firms (IOFs), to wit, sole proprietorship, partnership, limited company. Other topics include the dual nature of the cooperative and double/dual identity of the members, motives leading individuals to form or join co-operatives – economic, social/emotional and political, factors that influence the establishment of co-operatives in any given area – economic, social and geographical, the concept of the co-operative effect and types of effects – economic (micro and macro), social, etc.; relationship between members and internal sub-groups in the co-operative; their roles and attitudes to the co-operative enterprise, economic effects of members’ attitudes to the co-operative enterprise; the co-operative nexus, spirit, etc.

 

 

BED 335: Entrepreneurship in Business Education                                 (2 Credits)

The topics cover meaning, content and trends in entrepreneurship, intrapreneurship, responsibilities, characteristics and competencies of entrepreneurs in communication technology usage and management of risks, occupational task analysis, personal ethics, feasibility report writing, resource requirements, modern entrepreneurial management strategies.

 

BED 336:  Principles of Management I                                                                       (2 Credits)

The course covers basic concepts in management and management principles, a study of organizations and of the activities of the manager in an organization, planning: nature and purpose, span of management, designing operating units and delegating and decentralizing.  It includes the concept of staff, selection and appraisal performance of managers the Nigerian environment, management problems in Nigeria, challenges of industrialization and transferability of management systems.

 

BED 337: Research in Business Education                                                                 (2 Credits)

The course is intended to provide the in-service business educator with the opportunity to apply research concepts and techniques to specific problems in business education.  On completion of the course a student should come up with a full proposal on a researchable problem in business education and be linked to a supervisor for independent study and report writing.

 

BED 344: Intermediate Word Processing                                                                   (3 Credits)

The student is now exposed to the nitty gritty in word processing such as paragraphing methods/standard display for office document such as letters, memos, reports, drafts, legal documents,announcements, itinerary and programs, curriculum vitae, agenda for meeting.  Types of computer printers, printing a document, editing documents via Edit menu, tools and short cut keys – selecting text, duplicating text, relocating text, etc.  Formattingdocuments via the Format menu, tools and short cut keys; pagination, bordering and shading, etc.  Practice exercises on all   topics as well as accuracy and speed building exercises.

 

BED 351: Principles of Marketing I                                                                              (2 credits)

The topics include definition of marketing, role of marketing in economic development, management philosophies/concepts and their implications to marketing management, marketing environment (micro and macro uncontrollable varieties), marketing information, strategic marketing planning, marketing mix, pricing products and strategies, marketing channels, retailing and whole-selling.  Others are marketing communications (advertising, public relations, personal selling and sales promotion) and salesmanship.

 

BED 361: Supervised Industrial Training                                                                  (6 credits)

The course offers opportunity for students to practice in real job situations the skills, techniques and decision-making competencies leant so far in office technology management, cooperative studies, accounting, marketing, office practice, cooperatives, etc.  A training programme based on business techniques, skills and procedures learnt so far will be designed differently for students in each of the three options.  The programme will be negotiated in advance and implemented in close cooperation with industry-based trainers.

 

VTE 401: Vocational Guidance                                                                                     (2 credits)

This course is designed to equip the student-teacher with knowledge and the necessary skills and experiences needed to face the challenges of offering guidance services to pupils as they face problems or crisis in self-development in relation to work or choice of occupation and to help clients develop skills in reaching realistic vocational decisions.  Basic theories of occupational choice; principles, methods and techniques of guidance and counseling and their application in analyzing, choosing and retaining jobs, choice of occupation in Nigerian context, value system in Nigeria and its influence on choice of occupations, types of personality as an influence on choice of occupations, careers and career education, role of trade subjects at senior secondary school level on students’ careers.

 

VTE 400: Organization and Administration of Vocational Education               (2 credits)

The course is designed to help thee students discover the basis and rationale for vocational and technical education, study the principles and practices of administration and supervision and survey the administrative structures and functions necessary for effective running of vocational and technical education programme.

 

 

BED 403: Administration and Management of Business Education                    (3 Credits)

This course is designed to prepare the aspiring business educator for effective leadership in the field of business education.  It covers the philosophical, historical, sociological and psychological foundations of the organization, principles of management, administration and teaching of practical arts education.  Other topics include technology-induced changes in the management of business education, leadership responsibilities in such positions as head of department, supervisor or coordinator and use of available resources for effective leadership.

 

BED 404: Issues and Trends in Business Education/Seminar                                (3 Credits)

Topics to be covered include consideration, identification and examination of some of the major issues, problems and concerns presently facing Nigerian education generally and, sub-them business education, in particular.  Others are the role of business education in the economic development of rural areas of Nigeria, importance and problems of career choice at various levels of education, issues arising from emergence of information and communications technology (ICT) in educating business teachers, organizing and conducting seminars, conferences, etc. and professional growth in business education.

 

BED 433: Law and Practice of Meeting                                                                      (2 Credits)

The course covers nature of assemblies, right of public meeting, public meetings on public property, freedom of discussion, convention, constitution and conduct of meetings, company meetings, meeting of local councils, state assemblies and national assemblies, meeting of statutory companies and meetings in bankruptcy. Others are the role of information and communications technology in facilitating meetings at local, state national and international levels.

 

BED 437: Human Resource Management I                                                                (2 Credits)

This course is designed to familiarize executives and students with modern human resources techniques, and methods successfully adopted in progressive industrial and commercial organizations.  The topics include introduction, characteristics of human resource management, the environment, labour, laws, strategic nature of human resource management, job analysis, personnel planning and recruiting, employee testing, selection and interview, training and development, performance management and appraisals and motivational techniques.

 

BED 438: Human Resource Management II                                                              (2Credits)

The topics include careers in business and management, organizational behaviour, compensation, employee and industrial relations, trade union objectives, discipline and control, workplace health hazards, safety and stress, employment laws and individual rights, human resource management and international business opportunities.

 

BED 439:  Principles of Management II                                                                      (2 Credits)

This is a continuation of BED 336 and covers further management development, nature of management development, directing, motivations, leaders’ authority and supervision, basic elements of control, integrating control with other management processes, discipline approaches, rules to discipline/administering the disciplinary programme (rules and penalties) and management problems in Nigeria.

 

BED 445: Applied Word Processing I                                                                          (3 Credits)

The course is intended adequately equip students for employment and progress as a keyboarder/computer operator and covers.  Such topics as ascertaining keyboarding speed, computer storage devices, saving data from primary to secondary storage and vice versa, reproducing manuscripts standard abbreviations, proof readers’ marks/correction signs, headings in literary works, creating and formatting tables (adjusting column width, splitting and merging columns/rows/cells, deleting and inserting borders, inserting/deleting columns/rows, and sorting data.  There will be ample practice exercises on all topics plus accuracy and speed building/consolidation.

 

BED 446: Applied Word Processing II                                                                        (3 Credits)

This is a continuation of BED 445 and covers advanced operations such as addressing envelopes and labels, computer virus prevention and treatment, general care of the computer, general short cut keys, merging mails, spelling check, creating macros, composing on the computer, creating text in columns for newspaper/magazine publication and typesetting.  There will be ample practice exercises on all the topics plus accuracy and speed consolidation.

 

 

BED 452:  Nigerian Marketing and Commercial Policy                                        (2 Credits)

The topics include history of marketing in Nigeria, traditional and the new marketing landscape, electronic marketing and global the market place, supply chain management and competitor analysis, consumer markets and behaviours, consumer and industrial products and market segmentation.  Others are branding strategies, new product development and product life cycle, marketing ethics and social responsibilities, mixed marketing system and Nigerian marketing institutions, commodity boards, price control in Nigeria, survey of commercial policies in Nigeria, effects on establishment of commercial tariffs, foreign exchange regulations and import restrictions.

 

BED 472: Small Business Management                                                                       (2 Credits)

This course is designed to stimulate the interest of students in starting and operating small enterprises of their own.  It covers the definition, types and importance of small business to Nigeria’s economy, the concepts and roles of entrepreneurship, starting and managing a small business organisation as well as factors such as technology and environment that influence organisational design of a small business.  In addition, marketing management, analysis of marketing systems, strategic concepts, human resource management and performance evaluation of small business organisations are to be covered.

 

BED 482: Office Information Systems II                                                                    (3 Credits)

This course is aimed at helping students to understand electronic data processing systems and to demonstrate working knowledge of different modern telecommunications equipment.  They should also practice modern reprographic methods.  Other concepts to practice are micrographics, processes and techniques, also electronic office organization techniques and communication methods; interpersonal characteristics as appropriate for word processing and office information systems personnel and career advancement opportunities in word processing (the depth covered will depend on availability of relevant equipment).

 

BED 492: Business Communications                                                                            (2 Credits)

The topics include communication theory and practice in oral, written and non-verbal situations, communication modes, analysis of business communication and the strategies of application (including case studies) to increase mastery of the writing of business letters, memos and technical reports.  Other topics are electronic commerce, use of information and communication technology in business offices, curriculum vitae, communication outfits and organizations.

 

BED 493: Spreadsheet Processing                                                                 (2 Credits)

The course is designed to give students a general understanding of spreadsheets and how they are used in data processing.  It covers introduction and definitions, types of spreadsheets and compliant operating systems, popularly used spreadsheets and their features, introduction to Microsoft Excel, common terminologies in spreadsheet, accessing Excel from Windows Desktop, closing worksheet and exiting Excel.  Others are main features of Excel worksheet, Excel menus and tools, creating a worksheet, printing a worksheet, saving and retrieving a worksheet, editing, formatting and performing calculators on a worksheet, merging worksheets, sorting data on a worksheet and charting a worksheet. Ample practice exercises are provided.