DEPARTMENT OF ACCOUNTING

COLLEGE OF SOCIAL AND MANAGEMENT SCIENCES

AFE BABALOLA UNIVERSITY ADO-EKITI
CURRICULUM FOR 2024/2025 ACADEMIC SESSION
100 LEVEL FIRST SEMESTER
S/N Course Course Title Unit Status LH PH Prerequisite
Code
1 ACC 101 Introduction to Financial 3 C 30 45 Nil
Accounting I
2 ACC 103 Introduction to Financial 3 C 30 45 Nil
Reporting I
3 ACC 105 Business Mathematics 3 C 45 - Nil
4 FIN 101 Introduction to Finance 3 C 15 45 Nil
5 AMS 101 Principles of 2 C 30 - Nil
Management
6 AMS 103 Introduction to 2 C 30 - Nil
Computing
7 ECO 101 Introduction to 3 C 45 - Nil
Economics I
8 GST 111 Communication in 2 C 15 45 Nil
English Language
9 AFE 101 Health Communication 1 I 15 - Nil
10 AFE 103 Leadership Studies 1 I 15 - Nil
Total 23 Nil

100 Level Second Semester

S/N Course Course Title Unit Status LH PH Perquisite
Code
1 ACC 102 Introduction to Financial 3 C 30 45 ACC 101
Accounting II
2 ACC 104 Introduction to Financial 3 C 30 45 ACC 103
Reporting II
3 AMS 102 Basic Mathematics 2 C 30 - Nil
4 AMS 104 Principles of Project 2 C 30 - Nil
Management
5 ECO 102 Introduction To Economics 3 C 45 - ECO 101
II
6 ABUAD- Business Communication 2 C 30 - Nil
ACC 110 in Accounting
7 GST 112 Nigerian Peoples &Culture 2 C 30 - Nil
8 AFE 122 Use of English 1 R 15 - Nil
9 AFE 124 or Foreign Language 1 I Nil
126 Acquisition (French or
Chinese)
10 AFE Local Language 1 I 15 - Nil
128,130 or Acquisition (Igbo
132 Language I, Yoruba
Language Learning I or
 Hausa Language Learning
I)
Total 20 Nil

200 Level First Semester

S/ Course Course Title Unit Status Prerequisites
N Code
1 ACC 201 Financial Accounting and 3 Compulsory Nil
Reporting I
2 ACC 203 Cost Accounting I 3 Compulsory Nil
3 ACC 205 Corporate Governance and 2 Compulsory Nil
Accounting Ethics
4 ACC 207 Business Law 3 Compulsory Nil
5 ACC 209 Introduction to Operations 2 Compulsory Nil
Research
6 ECO 201 Micro Economics 3 Compulsory Nil
7 SMS 201 Business Statistics I 2 Compulsory Nil
8 GST 201 Peace & conflict Studies 2 Required Nil
9 AFE 201 Introduction to Food 1 Nil
Security
10 AFE 203 Language Studies I 1 Institutional Nil
Total 22

200 Level Second Semester

S/ Course Prerequisite
N code Course Title Unit Status
1 ACC 202 Financial Accounting & Reporting II 3 Compulsory ACC 201
2 ACC 204 Cost Accounting II 3 Compulsory ACC 203
3 ACC 206 Accounting for Specialised Businesses 2 Compulsory Nil
4 ACC208 Company Law 3 Compulsory ACC 207
5 ACC 210 Introduction to Business 2 Compulsory Nil
6 ECO 202 Macro Economics 3 Compulsory Nil
7 SMS 202 Business Statistics II 2 Compulsory Nil
8 Environment and Sustainable Compulsory Nil
GST 202
Development 2
8 GST 212 Entrepreneurial and Innovations 2 Compulsory Nil
Total 22

300 Level First Semester

 S/ Course Course Title Unit Prerequisites
N Code Status
1 ACC 301 Intermediate Financial 3 Compulsory Nil
Accounting I
2 ACC 303 Management Accounting I 3 Compulsory Nil
3 ACC 305 Strategic Financial 3 Compulsory Nil
Management I
4 ACC 307 Public Sector Accounting & 3 Compulsory Nil
Finance I
5 ACC 309 Business Decision Analysis 2 Compulsory Nil
6 ACC 311 Introduction to Auditing 2 Compulsory Nil
7 ACC 313 Management Information 2 Compulsory Nil
System
8 ACC 315 Business Research Methods I 2 Compulsory Nil
9 AFE 301 Practical Entrepreneurship 1 Required Nil
Skills
Total 21

300 Level Second Semester

Un Perquisites
S/N Course Code Course Title it Status
1 ACC 302 Intermediate Financial Accounting II 3 Compulsory Nil
2 ACC 304 Management Accounting II 3 Compulsory ACC 303
3 ACC 306 Strategic Financial Management II 3 Compulsory ACC 305
4 ACC 308 Public Sector Accounting & Finance II 3 Compulsory ACC 307
5 ACC 310 Introduction to Tax Laws 2 Compulsory Nil
6 ACC 312 Auditing and Investigation 2 Compulsory Nil
7 ACC 314 Accounting Laboratory and Accounting 2 Compulsory Nil
Application Packages
8 ACC 316 Business Research Methods II 2 Compulsory ACC 315
9 ACC 318 Production Management 2 Compulsory Nil
Total 2 22
2

400 Level First Semester

 S/N Cours Course Title Unit Prerequisites
e Code Status
1 ACC Advanced Financial Accounting I 3 Compulsory Nil
401
2 ACC Multi-Disciplinary Case Study 2 Compulsory Nil
403
3 ACC Advanced Audit and Assurance 2 Compulsory Nil
405
4 ACC Tax And Tax Management I 2 Compulsory Nil
407
5 ACC Law& Accounts of Bankruptcies, 2 Compulsory Nil
409 Executorships and Trusteeship
6 ACC SIWES/Seminar Presentation 2 Compulsory Nil
411
7 ACC Forensic Accounting 2 Compulsory Nil
413
8 ACC Public Sector Accounting and 2 Compulsory Nil
415 Reporting
9 ACC Oil & Gas Accounting 2 Compulsory Nil
417
Total 19 Nil

400 Level Second Semester

S/N Course Course Title Unit Prerequisites
Code Status
1 ACC 400 Research Project 6 Compulsory
2 ACC 402 Advanced Financial Accounting II 2 Compulsory ACC 401
3 ACC 404 Accounting Theory 3 Compulsory Nil
4 ACC 406 International Accounting 2 Compulsory Nil
5 ACC 408 Tax and Tax Management II 3 Compulsory ACC 407
6 ACC 410 Contemporary Issues in Accounting 2 Compulsory Nil
7 ACC 412 Business Policy & Strategy 2 Compulsory Nil
Total 20