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Higher National Diploma Accountancy (HND)

Structure of the Programme (Semester-by-semester schedule/structure, of course, showing the credit value of each course). These are presented in the tables below

First Year, First Semester
Code Title Credits
ACT101 Principle of Financial Accounting 3.0
ACT103 Applied Economics 3.0
ACT105 Legal Environment of Business 3.0
ACT107 Business Communication 3.0
ACT109 Business Mathematics 3.0
AFS101 African Studies I 2.0
CLT101 Computer Literacy I 2.0
COS101 Communication Skills I 2.0
Total 21.0


First Year, Second Semester
Code Title Credits
ACT102 Principles of Financial Accounting 3.0
ACT104 Applied Economics 3.0
ACT106 Company and Partnership Law 3.0
ACT108 Principles of Management 3.0
ACT110 Quantitative Methods I 3.0
ACT112 Introduction to Public Admin 3.0
AFS102 African Studies II 2.0
CLT102 Computer Literacy II 2.0
COS102 Communication Skills II 2.0
INA102 Industrial Attachment 2.0
Totals 26.0


Second Year, First Semester
Code Title Credits
ACT201 Financial Accounting I 3.0
ACT203 Public Sector Accounting 3.0
ACT205 Cost Accounting I 3.0
ACT207 Management Information Systems 3.0
ACT209 Quantitative Methods II 3.0
ACT211 Entrepreneurship I 2.0
Totals 17.0


Second Year, Second Semester
Code Title Credits
ACT202 Financial Accounting II 3.0
ACT204 Research Methods 3.0
ACT206 Cost Accounting II 3.0
ACT208 Management II 3.0
ACT210 Auditing I 3.0
ACT212 Entrepreneurship II 2.0
INA202 Industrial Attachment 2.0
Totals 19.0


Third Year, First Semester
Code Title Credits
ACT301 Financial Accounting III 3.0
ACT303 Business Finance I 3.0
ACT305 Taxation I 3.0
ACT307 Management Accounting 3.0
ACT309 Auditing II 3.0
Totals 15.0


Third Year, Second Semester
Code Title Credits
ACT302 Financial Accounting IV 3.0
ACT304 Business Finance II 3.0
ACT306 Taxation II 3.0
ACT308 Accounting Theory 3.0
ACT310 Long Essay 4.0
Totals 16.0