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:

• Demonstrate 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:

• 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, Agricultural Science/Biology obtained at not more than two sittings, or
• 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.

CURRICULUM STRUCTURE 

The structure of the curriculum of all ND programmes consists of four main components. These are:

• General Education Courses
• Foundation Courses
• Professional Courses
• Supervised Industrial Work Experience Scheme (SIWES)

The curriculum of each programme is structured into four semesters of classroom/Workshop/Laboratory activities within the institution and three (3) to four (4) months Supervised Industrial Work

Experience Scheme (SIWES) in the relevant industries. Each semester of institutional based activities shall be for seventeen (17) weeks duration distributed as follows:

15 weeks of teaching including practicals, tests, quizzes etc.; and 2 weeks shared for registration and examinations.

ACCREDITATION AND CONDITIONS FOR THE AWARD OF ND 

Each programme offered shall be accredited by the NBTE before the diplomates can be awarded the National Diploma. Details about the process of accrediting a programme for the award of the ND or HND are obtainable from the Executive Secretary, National Board for Technical Education, Plot B, Bida Road, P.M.B. 2239, Kaduna, Nigeria. Tel. 062-237-609.

Institutions offering accredited programmes will award the National Diploma to candidates who have successfully completed the program’s course work, after passing the prescribed 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.

Diploma Certificates 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 (P) – GPA of 2.00-2.49

Fail – GPA of below 2.00

GRADING SYSTEM  

75 and Above AA 4.0

Continuous Assessment 30%

Examination 70% 

   100% 

Transcript(s) showing all the courses taken and grades obtained by the students shall be issued together with the certificate(s).