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Polytechnics that offer ND/HND Accountancy With their Entry Requirements

Polytechnics that offer ND/HND Accountancy With their Entry Requirements

Polytechnics that offer ND/HND Accountancy With their Entry Requirements

ND programmes should contribute adequately to the production of good quality and dedicate business-manpower for commerce, industry, private and public enterprise. 

The Goal and the Objectives of the ND Accountancy Programme 

The goal of the ‘National Diploma in Accountancy is to produce a technician level manpower who can effectively perform a range of functions in the field of Accountancy. 

The objectives of the ND Accountancy are to: 

  • demonstrates a basic knowledge of financial operations of different types of business. 
  • Assist in the collection and integration of basic financial data for use in investment decisions.
  • Prepare final accounts of business. 
  • Assist in the preparation of short and long term budget plans; 
  • Collect and collate relevant financial information to aid superior officers and management in making financial decisions. 
  • Interpret some basic ratio, statistical and financial data. 
  • Carry out a preliminary survey and feasibility studies. 
  • Understand the principles of financial accounting and their application to business situations.


Applicants with the following qualifications may be considered for admission into the National Diploma programme by direct entry: 

(i) G.C.E. Ordinary level or its equivalent (Teachers Grade II, W.A.S.C., S.S.C.E.) with four credit passes in English Language, Mathematics and any other two subjects from the following: Economics, Business Methods, Principles of Accounts, Literature in English, Commerce, History, Statistics, geography, Government Agric Science/Biology obtained at not more than two sittings, or 

(ii) Four credit passes in relevant subjects as stated in (i) above obtained at the final examination of an NBTE recognized Preliminary ND Programme offered by the polytechnics and similar post-secondary technical institutions.


Objectives of the Higher National Diploma (HND) Accountancy Programme. 

The general objectives of the HND Programme are: 

  • To transmit at a higher level, a body of knowledge and a command of adequate management skills and techniques; 
  • To produce graduates who are capable of managing organizations’ resources and communicating effectively; 
  • To make the graduate understand his environment and the community (local and international); 
  • To inculcate into the graduate, the ethical and social responsibilities of an accountant. 
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The HND Accountancy programme should contribute adequately to the production of good quality and dedicated managers for commerce, industry, private and the public sector. 

The HND Accountancy curriculum is designed to enable students acquire a detailed theoretical and practical knowledge and thorough 

understanding of accounting procedures and practices required of an Accountant. This should place the graduates in Management positions in industry, commerce and the public sector. 

The graduates of HND Accountancy should be able to:

(i) Prepare the final accounts of all kinds of business organizations including group accounts. 

(ii) Set up and operate an accounting system for any of business in an economy.

(iii) Analyse and interpret corporate reports. 

(iv) Advise on investment decisions in the capital market. 

(v) Prepare audit programmes. 

(vi) Lead a stock-taking team for audit purposes. 

(vii) Prepare budgets, propose and appraise standard costs, and analyse variances for control purposes.


The general entry requirements for the HND Accountancy programme shall be: 

  • (a) all the requirements for admission into the ND Accountancy/Financial Studies programme, plus 
  • (b) a minimum of lower credit pass (GPA 2.50 and above) in the ND Accountancy/Financial Studies and 
  • (c) a minimum of one year Post ND cognate work experience. 
  • Note: In few exceptional cases ND graduates with a pass (CGPA of 2.00-2.49) in the ND that have worked for two or more years in the field may be considered for admission into the HND programme. The number of such candidates, however, should not be more than 20% of the number of students in the class.

Polytechnics that offer ND/HND Accountancy are:

  1. Abraham Adesanya Polytechnic 
  2. Abia State Polytechnic 
  3. Adecom College of Business and Management 
  4. Ajayi Polytechnic 
  5. Abdu Gusau Polytechnic 
  6. Akwa Ibom state college of Science and Technology (AKWATECH)
  7. Akwa Ibom State Polytechnic 
  8. Allover Polytechnic 
  9. Alooma Polytechnic 
  10. Anambra state Polytechnic 
  11. Adeseun Ogundoyin Polytechnic 
  12. Abuja school of Pension and Retirement 
  13. Ashi Polytechnic 
  14. ATAPOLY Bauchi 
  15. Auchi Polytechnic 
  16. Benue State Polytechnic 
  17. Best Solution Polytechnic 
  18. Binyaminu Usman Polytechnic Hadeija
  19. Bayelsa state Polytechnic 
  21. College of Arabic and Islamic Studies 
  22. Calvary Polytechnic 
  23. Calvary Polytechnic 
  24. Covenant Polytechnic 
  25. Crown polytechnic 
  26. DS Adegbenro Polytechnic 
  27. Dorben Polytechnic 
  28. Eastern Polytechnic 
  29. ED-JOHN 
  30. Ekiti State Polytechnic 
  31. Enugu state Polytechnic 
  32. Federal cooperative College Ibadan 
  33. Federal cooperative College Kaduna 
  34. Federal Polytechnic Ado-Ekiti 
  35. Federal Polytechnic Unwana 
  36. Federal Polytechnic Bali 
  37. Federal Polytechnic Bauchi 
  38. Federal Polytechnic Bida 
  39. Federal Polytechnic Damaturu 
  40. Federal Polytechnic Daura 
  41. Federal Polytechnic Ede
  42. Federal Polytechnic Ekowe 
  43. Federal Polytechnic Offa 
  44. Federal Polytechnic Idah 
  45. Federal Polytechnic Ilaro 
  46. Federal Polytechnic Mubi 
  47. Federal Polytechnic Kaura Namoda 
  48. Federal Polytechnic Nasarawa 
  49. Federal Polytechnic Nekede 
  50. Federal Polytechnic Oko 
  51. Federal Polytechnic Ile-oluji 
  52. Federal Polytechnic Ukana 
  53. Fidei Polytechnic 
  54. Federal Polytechnic Kaltungo 
  55. Gloryland Polytechnic 
  56. Gboko Polytechnic 
  57. Grace Polytechnic 
  58. Grundtvig Polytechnic 
  59. Harry Pass Polytechnic 
  60. Harvade Polytechnic 
  61. Heritage Polytechnic 
  62. Ibadan Polytechnic 
  63. Ibom Metro Polytechnic 
  64. Icon Universal Polytechnic 
  65. Igbajo polytechnic 
  66. Igbo Owu Polytechnic 
  67. Ile-ife Polytechnic 
  68. IMAPOLY 
  69. Imo state Polytechnic 
  70. IMT Enugu 
  71. Interlink Polytechnic 
  72. Iwo City Polytechnic 
  73. Jigawa State Polytechnic 
  74. Kaduna Polytechnic 
  75. KALAC 
  76. Kano State polytechnic 
  77. Katsina Polytechnic 
  78. Federal Polytechnic Kazaure 
  79. Kings Polytechnic 
  80. Kogi State Polytechnic 
  81. College of Business and Management studies, Konduga 
  82. KONGO 
  83. Lens Polytechnic 
  84. Light House Polytechnic 
  85. Landmark Polytechnic 
  86. NACABS Polytechnic
  87. NACEST 
  88. NASFA
  89. Nuhu Bamalli Polytechnic 
  90. Newland Polytechnic 
  92. NNFLC 
  93. NOGAK Polytechnic 
  94. Novelty polytechnic 
  95. OGITECH 
  96. MAPOLY 
  97. OAK 
  98. Ogwashi Uku Polytechnic 
  99. Oke Ogun Polytechnic 
  101. Osun State Polytechnic 
  102. OSCOTECH Esa Oke 
  103. Delta State polytechnic Otefe 
  105. PEMGO Polytechnic 
  106. Port Harcourt Polytechnic 
  107. Plateau State Polytechnic 
  108. Adoka Polytechnic 
  109. Iresi Polytechnic 
  110. Ojoku Polytechnic 
  111. Adamawa Polytechnic 
  112. Prime Polytechnic 
  113. Ramat Polytechnic 
  114. RECTEM 
  115. RONIK Polytechnic 
  116. Rufus Giwa Polytechnic 
  117. Gateway ICT Polytechnic 
  118. SAF Polytechnic 
  119. Saro Wiwa Polytechnic 
  120. SBE – ABUTH 
  121. Sure Foundation Polytechnic 
  122. Temple Gate Polytechnic 
  123. Timkai Polytechnic 
  124. Edo State Polytechnic Usen 
  125. Uyo City Polytechnic 
  126. Valley View Polytechnic 
  127. Wollex Polytechnic 
  128. Waziri Umaru Federal Polytechnic 
  129. Yabatech 
  130. Niger state Polytechnic Zungeru 
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