Course Outline

UNIVERSITY OF LAGOS
DISTANCE LEARNING INSTITUTE

YEAR 3 ACCOUNTING COURSE OUTLINES AND SOME RECOMMENDED TEXT BOOKS

ADVANCED COSTING [ACC 310]
I.    Introduction
2.    Overhead
3.    Standard Costing
4.    Job Costing
5.    Process Costing
6.     Break- Even - analysis
7.     Marginal Costing / Absorption Costing
8.     Accounting for Labour
Recommended: Coping with Cost Accounting
By Eddy, 0. Omolehinwa
    

ACCOUNTING THEORY [ACC 321)
1.    Foundation of Accounting Theory
2.     Historical Background of Accounting Profession in Nigeria
3.     General Accepted Accounting Principles (GAAP)
4.     Human Resources Accounting
5.    Social Responsibility accounting
6.    Revenue Recognition and Accounting Income (Financial Report)
7.    S. A. S. 6: Extra – Ordinary Items and Prior Year Adjustment
8.    S. A. S. 9:  Depreciation
9.    S. A. S. 4: Measurement of Stock
10.    Fixed Assets and Valuation
11.    Liabilities and Capital Valuation
 

COMPANY LAW (CIL 306)
. Introduction to Company Law - History of Company Law
. Nature of Companies \
3. Registration I incorporation of Companies
4. Consequences of Incorporation
5. Company Constitution
6.  Promoters / Pre- Incorporation Contract
7. Corporate Governance
8. Meeting (Directors)
9. Resolutions
10. Company Capital
11. Minority Protection
12. Winding - up of Comp
13. Lifting the Veil 

 MANAGEMENT INFORMATION SYSTEM (CSC 207)
1. Introduction to Computer
2. Computer Languages
3. Evolution of Programming
4. Role of Information System
5. Information System Unit
6. Information Systems Processing
7. Data Security and Control
8. Information Systems Output and Storage
9. Data Communication
 

BUSINESS FINANCE [FIN. 310) 

1 Introduction LE. The Scope of Financial Management, the firm, etc...
2, Mathematics at Finance Ito II
4, Capital Budgeting under Community
5. Cost of Capital (C O C)
6. Analysis of Reporting and Financial Leverage 

 Recommended Tax Financial Management Concepts. System and Business Finance by Avo Olowe

BUSINESS STATISTIC (FBA 310) 

1. Sampling from Population
2. Correlation and Recession Analysis
3. Testing Statistics Hypothesis
- Definition and Concepts essential steps n hypotheses testing
- One and two sample test
4. Other Common tests
- The Analysis of variance (ANOVA)
- Analysis of Confluence table and Chi-square
5. Elementary Time Series
6. Index Numbers
 

RESEARCH METHDOLOGY I SEMINAL [FBA 320 of
1. Design of Research Methods - Introduction, Types of
Research Design 

2, Design of Sampling Population Sampling, Sampling, Methods Techniques, Uses of Sampling. Sampling and Sampling measurement and Scaling
4. Design of Questioning
5. Design of Analysis – Qualitative Analysis
(Measures of Dispersion and Central Tendency) and Hypotheses Testing
6. Design of Presentation -Data Presentation, Organization of
Project Report Writing, Mechanics and Styles of Research Reporting 

 

FINANCIAL ACCOUNTIN [ACC 311)1. Issues of Shares
2. Redemption of Shares
3. Capital Reduction
4. Cash Flow Statement,
5. Partnership (Dissolution to Partners Goodwill, Change of I Realization A/C)
6. Branch Account