info@fedpolybali.edu.ng

Department of Accountancy

DEPARTMENT OF ACCOUNTANCY

SCHOOL OF BUSINESS AND MANAGEMENT TECHNOLOGY

FEDERAL POLYTECHNIC, BALI, TARABA STATE

BRIEF HISTORY OF THE DEPARTMENT

The department of Accountancy is one of the pioneer departments in the Federal Polytechnic Bali, the Department is also part of the first set of department that were accredited in the Polytechnic. Dr Abdu Yakubu Mohammed as the Pioneer Head of department in October,2010 to 31st September, 2011.The affairs of the department where handed over to Mr Adisa Abdulmarooph Ola as acting Head of Department from 2011 to 2014, Then Dr Sani Abdullahi was appointed in acting Capacity as Head of Department from 2014-2017, Then Yahaya Tukur headed the department from 2018 to 2023, Gad B Emmanuel took over as acting Head of Department from 4th November,2023 to 31st January,2024. Then Dr Abdullahi Sani elected head of Department from 1st February till Date.

The Department received its letter granting it interim accreditation on the 1st December 2012 to run two years’ program of National Diploma (ND) in accountancy. The Department was fully accredited in 2018, also the Department received letter granting it interim accreditation in 2020 to run two 2 years’ program of Higher National Diploma (HND) in accountancy and now given full accreditation in 2023.

NATIONAL DIPLOMA AND HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY

GOAL AND OBJECTIVES

GOAL

The National Diploma in Accountancy is designed to produce agricultural technicians who are self –reliant, skilled and capable of adopting modern techniques in agricultural Production.

OBJECTIVES

A product of ND Accountancy

  • Prepare and interpret Financial Statements
  • Analyse Financial Data for Decision Making
  • Apply accounting principles to manage resources effectively
  • Use Accounting Information for Strategic for strategic planning and decision making
  • Understand accounting Standards and regulatory requirements

ENTRY REQUIREMENTS

National Diploma

Application with the following qualifications may be conducted for admission into the National Diploma in Accountancy by direct entry

*GCE ordinary level or its equivalent (teachers grade II, WAEC, SSCE) with five (5) credit in English language and Mathematics and any other three subjects from the following economics, Business Method, Principles of accounting, literature in English, commerce, History, Statistic, Geography, Government, agric science/Biology obtained at not more than two sitting

STRUCTURE OF PROGRAMME

The National Diploma Accountancy is a two-year Programme i.e. four semesters of classroom, laboratory, field and workshop activities in the Polytechnic/College. Three months Supervised Industrial Work Experience Scheme (SIWES) shall be carried out at the end of each year of the Programme. Each semester shall be of 17 weeks duration made up as follows: 15 Contact weeks of teaching, i.e. recitation, practical exercises, quiz, tests, etc. and 2 weeks for examination and registration.

HIGHER NATIONAL DIPLOMA (HND) PROGRAMME

ENTRY REQUIREMENTS

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.

GOALS AND OBJECTIVES

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:

  • Prepare Final Accounts of any type of Business including group accounts
  • set up and operate an accounting system for any business in an economy
  • Analyse and interpret corporate reports
  • Advise on investment Decision on the Capital Market
  • Prepare audit programs
  • prepare budgets, propose and appraise standard costs, and analyse variance for control purposes
  • Prepare tax returns, Tax computation and advise on tax matters
  • Provide information on price fixing and Marketing strategies

EVALUATION SCHEME

The National Diploma and Higher National Diploma Examination must be externally moderated. In grading the students, theory shall constitute 30% while Practical is 70%.

ACCREDITATION

Each Programme offered at the National Diploma level shall be accredited by the NBTE before the Diplomas can be awarded the diploma certificate. Details about the process of accrediting a Programme for the award of the ND and HND are available from the Executive Secretary, National Board for Technical Education, Plot B, Bida Road, P.M.B. 2239, Kaduna, Nigeria.

CONDITIONS FOR THE AWARD OF ND AND HND ACCOUNTANCY

Institutions offering accredited Programmes will award the National Diploma and Higher National Diploma to candidates who successfully completed the Programme after passing prescribed course work, examinations, diploma project and the supervised industrial work experience. Such candidates should have completed a minimum of between 72 and 80 semester credit units depending on the Programme.

CLASSIFICATION OF DIPLOMAS

Diplomas shall be classified as follows:

  • Distinction - GPA of 3.50 and above
  • Upper Credit - GPA of 3.00 - 3.49
  • Lower Credit - GPA of 2.50 - 2.99
  • Pass - GPA of 2.00 - 2.49
  • Fail - GPA of below - 2.00

GUIDANCE NOTES FOR TEACHERS TEACHING THE PROGRAMME

The new curriculum is drawn in unit courses. This is in keeping with the provisions of the National Policy on Education which stresses the need to introduce the semester credit units which will enable a student who so wish to transfer the units already completed in an institution of similar standard from which he is transferring.

In designing the units, the principle of the modular system by product has been adopted; thus, making each of the professional modules, when completed provides the student with technician operative skills, which can be used for employment purpose.

As the success of the credit unit system depends on the articulation of Programme between the institutions and industry, the curriculum content has been written in behavioural objectives, so that it is clear to all the expected performances of the student who successfully completed some of the courses or the diplomats of the Programme. There is a slight departure in the presentation of the performance-based curriculum which requires the conditions under which the performance is expected to be carried out and the criteria for the acceptable levels of performance. It is a deliberate attempt to further involve the staff of the department teaching the Programme to write their own curriculum stating the conditions existing in the institution under which the performance can take place and to follow that with the criteria for deferring an acceptable level of performance. Departmental submission on the final curriculum may be vetted by the Academic Board of the institution.

Our aim is to continue to see to it that a solid internal evaluation system exists in each institution for ensuring minimum standard and quality of education in the programmes offered throughout the polytechnic system.

Academic Staff

(To be updated)
(Staff list coming soon)