BANKING COURSES

GRADING SYSTEM

The grading system shall be on the basis of GPA as follows:

For three year degree programme, the weights shall be as follows:

200level 30%

300level 30%

400level 40%

For four year degree programme, the weights shall be as follows:

100level 10%

200level 20%

300level 30%

400level 40%

RESULTS

Students shall be given their results in terms of the following letter grades: SCORE

LETTER GRADE POINT

70-100 A 5.0

60-69 B 4.0

50-59 C 3.0

45-49 D 2.0

40-44 E 1.0

CLASSIFICATION OF DEGREE

CLASS OF DEGREE FINAL WEIGHTED GRADE (FWG)

First class honours 4.51-5.00

Second class honours (Upper Division) 3.51-4.50

Second class honours (Lower Division) 2.51-3.50

Third class honours 1.51-2.50

Pass 1.00-1.50

COURSES SCHEDULE FOR THE B.Sc (TAXATION) DEGREE 100LEVEL FIRST SEMESTER

CODE COURSE TITLE CREDITS/ UNITS
ACC 111 Introduction to Accounting I 3
BFN 112 Introduction to Quantitative Methods 1 3
HRM 111 Introduction to Behavioral Science I 3
BUS 111 Introduction to Business 3
ECO 111 Principles of Economics I (Micro) 3
POL 111 Introduction to Political science 3
GST 111 Use of English 2
GST 112 Philosophy and Logic 2
Total 22
100LEVEL SECOND SEMESTER
CODE COURSE TITLE CREDITS/ UNITS
ACC 121 Introduction to Accounting II 3
BFN 122 Introduction to Quantitative Methods II 3
ECO 121 Principles of Economics II(Macro) 3
ENT 121 Foundation Course in Entrepreneurial Studies 2
HRM 121 Introduction to Behavioural Science II 3
POL 121 Basic Forms and Organization of Government 3
GST 121 Peace Studies and Conflicts Resolution 2
GST 122 Nigerian Peoples and Culture 2
GST 123 History and Philosophy of Science 2
Total 23
200LEVEL FIRST SEMESTER Course Courses Title Credit/ code units ACC211 Financial Accounting I 3 BUS211 Principles of Management 3 BUS212 Business Statistics I 3 ECO211 Micro Economic Theory 3 TAX211 Nigerian Legal System I 2 TAX212 Introduction to Taxation I 3 TAX213 Revenue Law 3 GST111/1 12 General Studies(Direct Entry only) 4 TOTAL 20/24
200LEVEL SECOND SEMESTER Course code Courses Title Credit/ units ACC221 Financial Accounting II 3 ACC224 Accounting ethics and corporate Governance 2 BFN221 Introduction to Financial Management 3 BUS222 Business Statistics II 3 ECO221 Macro Economic Theory 3 TAX221 The Nigerian Legal System II 2 TAX222 Introduction to Taxation II 3 GST121/1 22/123 General studies(Direct Entry Only) 6 TOTAL 19/25 300LEVEL FIRST SEMESTER COURSE CODE COURSE TITLE CREDIT UNITS ACC311 Intermediate Financial Accounting I 3 TAX311 Personal Income Tax I 3 TAX312 Introduction to Computer 3 TAX313 Business Law I (Mercantile law) 3 TAX314 Management Information system 3 TAX 315 International Taxation I 3 CED300 Entrepreneurship Development 2 TOTAL 20
300LEVEL SECOND SEMESTER COURSE CODE COURSE TITLE CREDIT UNITS ACC321 Intermediate Financial Accounting II 3 BFN323 Public Finance 3 BUS322 Research Method in Taxation 3 ENL321 Business Communication 3 TAX321 Personal Income Tax II 3 TAX322 Introduction to Computer 3 TAX323 Business Law II (Company Law) 3 TAX324 Business Taxation II 2 TAX325 International Taxation II 2 TOTAL 22 400LEVEL FIRST SEMESTER COURSE CODE COURSE TITLE CREDIT UNIT TAX411 Taxation Research Project I 3 ACC412 Advanced Financial Accounting I 3 TAX412 Tax Audit and Investigations I 3 TAX413 Tax Management and Practice I 3 TAX414 Revenue Practice 3 TAX415 Tax Policy 3 TAX 416 Oil and Gas Accounting 3 TOTAL 21 400LEVEL SECOND SEMESTER COURSE CODE COURSE TITLE CREDIT UNIT TAX421 Taxation Research project II 3 ACC422 Advanced Financial Accounting II 3 TAX422 Tax Audit and Investigations II 3 TAX423 Tax Management and Practice II 3 TAX424 Indirect Taxation 3 TAX425 Ethical Issues in Taxation 2 TAX426 Oil, Gas and other Minerals Taxation 3 TOTAL 20