EDUCATION

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.

ENTRY REQUIREMENTS NATIONAL DIPLOMA

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.

HND ACCOUNTANCY

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.

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.

ENTRY REQUIREMENTS HIGER NATIONAL DIPLOMA (HND) PROGRAMME ACCOUNTANY

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.