Continuous assessment & examinations
Each course combines continuous assessment - assignments, tests, and class work - with an end-of-semester examination; weights and formats are set in each course outline.
- Duration 4 years
- Credits 120–180
- Mode Full-time
- Accreditation Fully accredited
I.
About
About the programme.
Undergraduate accounting degree at Caleb Business School, covering financial and management accounting, audit and taxation.
II.
Curriculum
Four levels, one journey.
58 courses across 4 levels, totalling 147 credits. Each level builds on the last; the final year culminates in a capstone project.
Download the approved curriculum (PDF)
100
Level
14 courses
32 credits
| Code | Course | Cr. | Sem | Type |
|---|---|---|---|---|
GST111 |
Communication in English I Listening and speaking skills, reading and writing techniques, language and society. Builds the academic English foundation expected of all… | 2 | 1 | Core GST |
CULGST121 |
Character in Leadership I | 1 | 1 | Core GST |
AMS101 |
Principles of Management | 2 | 1 | Core |
ACC101 |
Introduction to Financial Accounting I | 3 | 1 | Core |
CULACC105 |
E-Commerce | 3 | 1 | Core |
AMS103 |
Introduction to Computers | 2 | 1 | Core |
CULACC103 |
Behavioural Accounting | 3 | 1 | Core |
AMS102 |
Basic Mathematics | 2 | 2 | Core |
CULGST104 |
Tech Plus I | 1 | 2 | Core GST |
ACC102 |
Introduction to Financial Accounting II | 3 | 2 | Core |
GST112 |
Nigerian Peoples & Culture Indigenous cultures, value systems, social institutions, contemporary issues. Required NUC general-studies course. | 2 | 2 | Core GST |
AMS104 |
Principles of Project Management | 2 | 2 | Core GST |
CULACC104 |
Accounting Standards | 3 | 2 | Core |
CULACC108 |
Accounting for Non-profit Organisation | 3 | 2 | Core |
200
Level
15 courses
36 credits
| Code | Course | Cr. | Sem | Type |
|---|---|---|---|---|
ENT211 |
Entrepreneurship & Innovation Business idea generation, opportunity recognition, business model design, startup financing. Required NUC course aligning graduates with na… | 2 | 1 | Core GST |
CULGST203 |
Tech Plus II | 1 | 1 | Core GST |
CULGST221 |
Character in Leadership II | 1 | 1 | Core GST |
ACC211 |
Financial Accounting I | 3 | 1 | Core |
ACC213 |
Corporate Governance & Accounting Ethics | 3 | 1 | Core |
CULACC205 |
Enterprise Risk Management | 3 | 1 | Core |
CULACC209 |
Fiscal Policy | 2 | 1 | Core |
CULACC207 |
International Finance | 3 | 1 | Core |
GST212 |
Philosophy, Logic and Human Existence | 2 | 2 | Core GST |
CULGST204 |
Introduction to French | 2 | 2 | Core GST |
CULGST206 |
Psychology, Sexuality and Mind Education | 2 | 2 | Core GST |
ACC212 |
Financial Accounting II | 3 | 2 | Core |
ACC214 |
Cost Accounting | 3 | 2 | Core |
ACC216 |
Accounting Laboratory | 3 | 2 | Core |
CULACC208 |
Investment and Financial Statement Analysis | 3 | 2 | Core |
300
Level
14 courses
35 credits
| Code | Course | Cr. | Sem | Type |
|---|---|---|---|---|
CULGST311 |
Tech Pro Elevate I | 0 | 1 | Core GST |
CULGST321 |
Character in Leadership III | 1 | 1 | Core GST |
ACC321 |
Entrepreneurship in Accounting | 3 | 1 | Core |
ACC323 |
Financial Reporting I | 3 | 1 | Core |
ACC303 |
Management Accounting | 3 | 1 | Core |
ACC325 |
Taxation I | 3 | 1 | Core |
ACC327 |
Auditing and Assurance I | 3 | 1 | Core |
ACC322 |
Financial Reporting II | 3 | 2 | Core |
ACC326 |
Taxation II | 3 | 2 | Core |
ACC328 |
Public Sector Accounting & Reporting | 3 | 2 | Core |
GST312 |
Peace and Conflict Resolution | 2 | 2 | Core GST |
ENT312 |
Venture Creation | 2 | 2 | Core GST |
CULACC310 |
Audit Analytics | 3 | 2 | Core |
CULACC312 |
Research Methodology | 3 | 2 | Core |
400
Level
15 courses
44 credits
| Code | Course | Cr. | Sem | Type |
|---|---|---|---|---|
CULGST411 |
Character in Leadership IV | 2 | 1 | Core GST |
CULGST407 |
Works Pro Experience I | 0 | 1 | Core GST |
ACC421 |
Advanced Financial Accounting & Reporting | 3 | 1 | Core |
ACC423 |
Auditing and Assurance II | 3 | 1 | Core |
ACC407 |
Ethics & Corporate Governance | 3 | 1 | Core |
CUL-ACC407 |
Business and Data Analytics | 3 | 1 | Core |
ACC409 |
International Accounting | 3 | 1 | Core |
CUL-ACC409 |
Strategic Business Combinations | 3 | 1 | Core |
ACC422 |
Corporate Reporting | 3 | 2 | Core |
ACC424 |
Strategic Financial Management | 3 | 2 | Core |
ACC410 |
Forensic Accounting & Fraud Management | 3 | 2 | Core |
ACC412 |
Executorship, Bankruptcy & Liquidation | 3 | 2 | Core |
CUL-ACC406 |
Financial Modelling and Analysis | 3 | 2 | Core |
ACC490 |
Research Project | 6 | 2 | Core |
FIN410 |
Investment Analysis and Portfolio Management | 3 | 2 | Core |
Course descriptions and learning outcomes are reviewed annually in line with NUC CCMAS guidelines and industry feedback. Download the approved curriculum (PDF) →
III.
Learning outcomes
What you'll be able to do.
Graduates leave equipped with the foundational rigour and the practical skills the field demands.
- Prepare financial statements. Compile and interpret financial statements in line with IFRS and Nigerian standards.
- Apply management accounting. Use costing, budgeting, and variance analysis for managerial decisions.
- Audit and assure. Plan audit procedures, evaluate internal controls, and report on financial integrity.
- Handle taxation. Compute tax liabilities and apply Nigerian tax law to filing scenarios.
- Use accounting technology. Operate accounting and ERP software and apply data tools to reporting.
- Uphold professional ethics. Apply accounting ethics to disclosure, independence, and accountability.
VI.
Assessment
How you'll be assessed.
Practical & professional skills
Computational exercises, case studies, and accounting-software practicals build job-ready and professional-examination skills.
External examiners
In line with NUC requirements, qualified academics from other universities moderate examinations and assess final-year projects.
NUC CCMAS compliance
Assessment follows the National Universities Commission's Core Curriculum and Minimum Academic Standards for the discipline.
Ready to apply to this programme?
Begin your application — about 10 minutes — or talk to admissions first.