Accountancy – Programmes

Title of Degree to be Awarded

The title of the degree shall be Bachelor of Science to be denoted “B.Sc.” (Accounting).


The minimum number of credit units for the award of a degree is 120 units, subject to the usual Department and Faculty requirements.  A student shall therefore qualify for the award of a degree when he has met the conditions.

The minimum credit load per semester is 15 credit units.

For the purpose of calculating a student’s cumulative GPA(CGPA) in order to determine the class of Degree to be awarded, grades obtained in ALL the courses whether compulsory or optional and whether passed or failed must be included in the computation.

Even when a student repeats the same course once or more before passing it or substitutes another course for a failed optional course, grades scored at each and all attempts shall be included in the computation of the GPA. Pre – requisite courses must be taken and passed before a particular course at a higher level.


Classes of degree are to be awarded depending on the cumulative GPA obtained.  The classes of degrees that can be awarded are First Class Honours, Second Class Honours (Upper Division), and Second Class Honours (Lower Division), Third Class Honours.

4.50 – 5.00 First Class
3.50 – 4.49 Second Class (Upper Division)
2.40 – 3.49 Second Class (Lower Division)
1.50 – 2.39 Third Class
Less than 1.5 Fail


Note:  The Nigerian university system does not award PASS Degree any longer.

Some Conditions for Graduation

For any student to qualify for a degree in any of the programs in the discipline, the students must satisfy the following conditions:

  1. Should attain up to 70% attendance for a particular course.
  2. Should effectively participate in the tutorial in his discipline.
  3. Should take the continuous assessment and practical works which must be graded and form part of the degree assessment.
  4. Should undertake a properly supervised and graded project.
  5. Should take and pass the end of course examinations.

Examination Administration

  1. In view of the rampant examination malpractices, both continuous assessment and the examination shall be properly supervised.
  2. ii) The External Examiner system shall be maintained.

Lectures and Tutorials

All compulsory courses should have two hours of lecture to one hour of tutorial, all other things being equal.


Probation is a status granted to a student whose academic performance falls below an acceptable standard.  A student whose Cumulative Grade Point Average is below 1.00 at the end of a particular year of study, earns a period of probation for one academic session.

Repeating Failed Course Unit(s)

Subject to the conditions for withdrawal and probation, student may be allowed to repeat the failed course Unit(s) at the next available opportunity, provided that the total number of credit units carried during that semester does not exceed 24, and the Grade Points earned at all attempts shall count towards the CGPA.


A candidate whose Cumulative Grade Point Average is below 1.00 at the end of a particular period of probation should be required to withdraw from the University.  However, in order to minimize waste of human resources, consideration should be given to withdrawal from programs of study and possible transfer to other programs within the same University.

Course Credit System

Credits are weights attached to a course.  One credit is equivalent to one hour per week per semester of 15 weeks of lectures or three hours per week or term paper work per semester of 15 weeks

Definition of Course Credit System

This should be understood to mean a quantitative system of organization of the curriculum in which subject areas are broken down into unit courses which are examinable and for which students earn credit(s) “if passed”.  The courses are arranged in progressive order of difficulty or in levels of academic progress, e.g. Level or year I courses are 100, 101 etc and Level II or year II courses are 200, 202 etc.

The second aspect of the system is that courses are assigned weights allied to Credit Units.

Credit Units

Consist of specified number of student-teacher contact hours per week per semester.  Credit Units are used in two complementary ways: one, as a measure of course weighting, and the other, as an indicator of student work load.

i) As a measure of course weighting for each Unit course (e.g) ACC 101, ACC 211, ACC 402, the credit unit to be earned for satisfactorily completing the course is specified; e.g. a 2-credit unit course may mean two 1-hour lecture plus one 3-hour practical per week per semester.

ii) As a measure of work load, “One Credit Unit” means one hour of lecture or tutorial per week per semester.  For other forms of teaching requiring student teacher contact, the following equivalents may apply:

two hours of seminar: three hours of laboratory or field work, Clinical practice/practicum, studio practice or stadium sporting activity, six        hours of teaching practice; one week of industrial attachment where applicable.

Normally, in Course Credit System, courses are mounted all year round, thus enabling students to participate in examinations in which they are unsuccessful or unable to participate on account of ill health or for other genuine reasons.  In such a system no special provisions are made for re-sit examinations.

Grade Point Average and Cumulative Grade Point Average

Grade Point Average (GPA)

Performance in any semester is reported in Grade Point Average.  This is the average of weighted grade points earned in the courses taken during the semester.  The Grade Point Average is obtained by multiplying the Grade Point average in each course by the number of Credit Units assigned to that course, and then summing these up and dividing by the total number of Credit Units taken for the semester.

Cumulative Grade Point Average (CGPA)

This is the up-to-date mean of the Grade Points earned by the student in a program of study.  It is an indication of the student’s overall performance at any point in the training program.  To compute the Cumulative Grade Point Average, the total of Grade Points multiplied by the respective Credit Units for all the semesters are added and then divided by the total number


Technique of Student Assessment

All courses taken must be evaluated and a final grade given at the end of the semester.

To arrive at the final grade, the evaluation must be a continuous process consisting of some or all of the following where applicable:

  • Intra-term examination or exercises
  • Assignments and/or presentations
  • Term papers
  • End of semester examinations.

A letter grade and numerical point shall be awarded to each student based on his /her total scores on all the evaluation criteria.  The final marks scored by a student and the corresponding letter grades and the numerical points should be clearly indicated.  The following are possible final marks and their corresponding letter grades and grade points:

Marks% Letter Grade Grade Point
70-100 A 5
60-69 B 4
50-59 C 3
45-49 D 2
Below 45 F 0


External Examiners System

The current practice of inviting external examiners from other universities to moderate examination papers at the 400 level should be continued.  However, external examiners should go beyond just moderating papers to examining the adequacy or otherwise of the quality of teaching, coverage of course contents, and the appropriateness and availability of reading materials.

This broadening of the external examiner’s responsibilities requires an improvement in the conditions of remuneration of external examiners.

Students’ Evaluation of Courses

Each university should develop a system to allow students to evaluate the courses of the programs.

Maintenance of Curricula Relevance

  1. a) In reviewing curricula for the various disciplines, the opinions of stakeholders, such as professional bodies, students, lecturers, industry and the Public sector should be sought.
  2. b) The university should institute appropriate mechanisms for obtaining regular feedback on the performance of their products in the labour market.
  3. c) The curricula should be reviewed once every 5 years to take care of changes in the environment.


The B.Sc Accountancy Program of the Department exposes candidates to numerous high and middle-level job opportunities in many establishments particularly those of government, industry and statutory organizations. A graduate of Accountancy Department with a good B.Sc. could rise to the position of Accountant General or Auditor General of the Federation or State, or Director of Budget. A candidate who proceeds to acquire the professional license after graduation also has the additional advantage of setting up his own practice.