{"id":762,"date":"2022-03-10T19:09:23","date_gmt":"2022-03-10T19:09:23","guid":{"rendered":"https:\/\/afit.edu.ng\/home\/?page_id=762"},"modified":"2026-04-20T13:29:18","modified_gmt":"2026-04-20T12:29:18","slug":"accounting","status":"publish","type":"page","link":"https:\/\/afit.edu.ng\/home\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"<p>[vc_row][vc_column][vc_cta h2=&#8221;ACCOUNTING&#8221; h2_font_container=&#8221;font_size:80PX|color:%23ffffff&#8221; h2_google_fonts=&#8221;font_family:Abel%3Aregular|font_style:400%20regular%3A400%3Anormal&#8221; txt_align=&#8221;center&#8221; css_animation=&#8221;fadeInLeft&#8221; use_custom_fonts_h2=&#8221;true&#8221; css=&#8221;.vc_custom_1646939336155{background-color: #1b0066 !important;}&#8221;][\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;3\/4&#8243;][vc_tta_tour color=&#8221;sky&#8221; active_section=&#8221;1&#8243;][vc_tta_section title=&#8221;Home&#8221; tab_id=&#8221;1646744183348-a1991da7-d06b&#8221;]\t<div\n\t\t\t\t\tclass=\"bs-shortcode bs-text bscb-28161  vc_custom_1649670521136 have_bg\">\n\t\t\t\t<h3 class=\"section-heading sh-t2 sh-s1\">\n\t\t\t\t<span class=\"h-text\">DEPARTMENT OF ACCOUNTING<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t<div class=\"bs-text-content\">\n\t\t\t<p>On 31 July 2017, the National Universities Commission (NUC) upgraded AFIT to a fullfledged Federal University named Nigerian Air Force University (NAFU) with approval to conduct postgraduate and undergraduate programmes. The Department of Accounting was established in 2018. It started with a batch of 58 students in the 4-year degree programme. With the take-off of the Semester system in 2018, the B.Sc. Accounting programme has started and the programme has a duration four (4) years.<\/p>\n<p>Dr. Macnolly Terna Jato was appointed as the pioneer Head, Department of Accounting with effect from 2nd January, 2019 by the Registrar of the Institute. Dr. MacNolly Terna Jato pioneered the affairs of the Department for two years, from 2nd January, 2019 to 28th of February, 2021.<\/p>\n<p><strong>Mission of the Department <\/strong><\/p>\n<p>In the Teaching, Learning and Research Culture, we strive to produce qualified accounting graduates who have the academic and professional base of knowledge to meet the challenges posed by any dynamic global business and work environment<\/p>\n<p><strong>Vision Statement <\/strong><\/p>\n<p>To be acknowledged and recognized as an innovative leader in Accounting Discipline and to become one of the primary Centres of excellence in education in AFIT and beyond.<\/p>\n<p><strong>Values of the Department<\/strong><\/p>\n<p>The Department of Accounting cherishes and upholds the following values:\u00a0 \uf0b7 Academic programmes are NUC and professional bodies compliant in terms of Minimum Academic Standard (MAS) and method of delivery.\u00a0 \uf0b7 Selfless, committed and dedicated service\u00a0 \uf0b7 Conducive environment for working and learning\u00a0 \uf0b7 Diverse staff and students\u2019 composition\u00a0 \uf0b7 Production of high-quality graduates that can compete nationally and internationally\u00a0 \uf0b7 Dynamic and participative leadership and management<\/p>\n<p><strong>BACHELOR OF SCIENCE DEGREE IN ACCOUNTING PROGRAMME <\/strong><\/p>\n<p>Philosophy\u00a0 The general philosophy of undergraduate training in the accounting programme is to provide students with quality education and training that will develop the mind, impact both theoretical and practical knowledge to students, develop self-confidence, help to be innovative and self-reliant in the field of Accounting.<\/p>\n<p><strong>Objectives\u00a0 <\/strong><\/p>\n<p>The major objectives of a Bachelor\u2019s Degree programme in Accounting are to:\u00a0 a. Produce high level accounting personnel that can contribute to the development of accounting practice through researches and publications. b. Provide basic knowledge and skills needed for the understanding and analysis of problems related to accounting in the management of industrial, commercial, public and other human organizations. c. Equip students with knowledge and skills of decision making; especially in the analytical skills needed for recognising, defining and solving problems; and\u00a0 d. Develop in students, leadership and interpersonal relations skills in accounting\/management.\u00a0 e. Provide training aimed at improving and upgrading the existing and potential manpower needed for national development.<\/p>\n\t\t<\/div>\n\t<\/div><!-- .bs-text -->\n[\/vc_tta_section][vc_tta_section title=&#8221;Admission Requirements&#8221; tab_id=&#8221;1646744183334-402bb380-7349&#8243;]\t<div\n\t\t\t\t\tclass=\"bs-shortcode bs-text bscb-48270  vc_custom_1649670593118 have_bg\">\n\t\t\t\t<h3 class=\"section-heading sh-t2 sh-s1\">\n\t\t\t\t<span class=\"h-text\">Admission Requirements<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t<div class=\"bs-text-content\">\n\t\t\t<p><strong>UTME <\/strong><\/p>\n<p>The minimum academic requirement is credit passes in five subjects including English Language, Mathematics and Economics at not more than two sittings.<\/p>\n<p><strong>Direct Entry Admission <\/strong><\/p>\n<p>(a) Applicants should possess five credit passes in the GCE or equivalent examination, at least two of which shall be at the Advanced level or four credit passes at least three of which shall be at the Advanced level provided that subjects are not counted at both levels of the examination. Credit passes at the Ordinary Level must include English Language and Mathematics.<\/p>\n<p>(b) OND in relevant discipline with at least upper credit grade in addition to the five credit passes as in &#8230;&#8230;(a) above.<br \/>\n(c) HND in relevant discipline with at least lower credit in addition to five credit passes as in &#8230;&#8230;&#8230;(a) above.<br \/>\n(d) Final Certificate of relevant Professional Bodies in addition to five credit passes as in &#8230;&#8230;&#8230;(a) above.<\/p>\n<p><strong>Expected Duration of the Programme<\/strong><\/p>\n<p>A student will not be allowed to exceed an additional 50 per cent of the duration of the programme if he fails to graduate within the minimum number of years.<\/p>\n<p>(a) UTME<\/p>\n<p>Four years<\/p>\n<p>(b) Direct Entry<\/p>\n<p>Three years.<\/p>\n<p>A student will not be allowed to exceed an additional 50% of the duration of the programme if he fails to graduate within the minimum number of years.<\/p>\n<p>Title of Degrees to be Awarded The title of the degree shall be Bachelor of Science to be denoted \u201cB.Sc.\u201d<\/p>\n\t\t<\/div>\n\t<\/div><!-- .bs-text -->\n[\/vc_tta_section][vc_tta_section title=&#8221;Course Requirements&#8221; tab_id=&#8221;1646744516816-3859d3bc-bf62&#8243;]\t<div\n\t\t\t\t\tclass=\"bs-shortcode bs-text bscb-41250  vc_custom_1649670632508 have_bg\">\n\t\t\t\t<h3 class=\"section-heading sh-t2 sh-s1\">\n\t\t\t\t<span class=\"h-text\">Course Requirements<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t<div class=\"bs-text-content\">\n\t\t\t<p>Courses terminologies:<\/p>\n<p><strong>i)<\/strong> <strong>Core\/Compulsory Course:<\/strong><\/p>\n<p>A course which every student must compulsorily take and pass in any particular programme at a particular level of study<\/p>\n<p><strong>\u00a0<\/strong><strong>ii) Elective Course:<\/strong><\/p>\n<p>A course that students take within or outside the faculty. Students may graduate without passing the course provided the minimum credit unit for the course had been attained.<\/p>\n<p><strong>iii) Optional Course<\/strong><\/p>\n<p>A course which students can take based on interest and may count towards the minimum credit unit required for graduation.<\/p>\n<p><strong>\u00a0<\/strong><strong>iv) Pre-requisite Course<\/strong><\/p>\n<p>A course which student must take and pass before taking a particular course at a higher level.<\/p>\n<p><strong>\u00a0<\/strong><strong>v) Required Course<\/strong><\/p>\n<p>A course that you take at a level of study and must be passed before graduation.<\/p>\n<p><strong>vi) <\/strong>For each course specified, the categories to which it belongs, the weights (units) attached to each course and the level\/year they could be offered on the programme is indicated.<\/p>\n<p><strong>vii) <\/strong>A unit of course is defined as one contact hour of lecture\/tutorial or seminar.<\/p>\n<p><strong>viii) <\/strong>A student must take and pass a minimum of 15 and maximum of 24 credit units of courses in any given semester. A student must accumulate at least 30 units per level to qualify for graduation.<\/p>\n<p><strong>ix) <\/strong>All students for the four-year programme are required to take and pass for General studies (GST) courses before graduation.<\/p>\n<p><strong>x)<\/strong> A student must obtain at least 75% attendance in each course registered for to be eligible to sit for the end of examinations in the course.<\/p>\n<p><strong>xi)<\/strong> To graduate, students must register for courses as specified in this handbook and accumulate a minimum of 120 credit units\/hours in total. The minimum period allowed for candidates to complete the programme is 6 semester or 3 years for DE students and 8 semester or 4 years for UME students and the maximum period is 10 semesters or 5 years for DE and 12 semesters or 6 years for UME students.<\/p>\n\t\t<\/div>\n\t<\/div><!-- .bs-text -->\n[\/vc_tta_section][vc_tta_section title=&#8221;100 Level Courses&#8221; tab_id=&#8221;1646744963345-6b78d352-ca77&#8243;]\t<div\n\t\t\t\t\tclass=\"bs-shortcode bs-text \">\n\t\t\t\t<h3 class=\"section-heading sh-t2 sh-s1\">\n\t\t\t\t<span class=\"h-text\">100 LEVEL \u2013 COURSES<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t<div class=\"bs-text-content\">\n\t\t\t\t\t<\/div>\n\t<\/div><!-- .bs-text -->\n[\/vc_tta_section][vc_tta_section title=&#8221;200 Level Courses&#8221; tab_id=&#8221;1646745152517-39794a43-b525&#8243;]\t<div\n\t\t\t\t\tclass=\"bs-shortcode bs-text \">\n\t\t\t\t<h3 class=\"section-heading sh-t2 sh-s1\">\n\t\t\t\t<span class=\"h-text\">200 LEVEL \u2013 COURSES<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t<div class=\"bs-text-content\">\n\t\t\t\t\t<\/div>\n\t<\/div><!-- .bs-text -->\n[\/vc_tta_section][vc_tta_section title=&#8221;300 Level Courses&#8221; 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