Goals & Objectives
National Diploma
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 is for the ND diplomate to be able to:

    1. Demonstrate a basic knowledge of financial operations of different types of business.
    2. Assist in the collection and integration of basic financial data for use in investment decisions.
    3. Prepare final accounts of business.
    4. Assist in the preparation of short and long term budget plans; management in making financial decisions.
    5. Collect and collate relevant financial information to aid superior officers and
    6. Interpret some basic ratio, statistical and financial data.
    7. Carry out a preliminary survey and feasibility studies and
    8. Understand the principles of financial accounting and their application to business situations.

Higher National Diploma
Goal of the HND Accountancy to produce diplomates that will understand accounting procedures and practices required of an Accountant. This should place the graduates in Management positions in industry, commerce and the public sector:

    i) to transmit at a higher level, a body of knowledge and a command of adequate management skills and techniques;
    ii) to produce graduates who are capable of managing organizations’ resources and communicating effectively;
    iii) to make the graduate understand his environment and the community (local and international);
    iv) to inculcate into the graduate, the ethical and social responsibilities of an accountant.

The objectives of the HND Accountancy programme is to produce diplomates that will be able to:
    1. Prepare the final accounts of all kinds of business organizations including group accounts.
    2. Set up and operate an accounting system for any of business in an economy.
    3. Prepare budgets, propose and appraise standard costs, and analyse variances for control purposes.
    4. Lead a stock-taking team for audit purposes.
    5. Analyse and interpret corporate reports.
    6. Advise on investment decisions in the capital market.
    7. Prepare audit programmes.
    8. Provide information for price fixing and marketing strategies.
    9. Collect, collate and analyse data for feasibility reports and project appraisal.
    10. Carry out special investigations on how company resources have been utilized.
    11. Advise on and carry out formation and registration of new companies.
    12. Employ modern technology in carrying out managerial functions.
    13. Prepare Tax returns, tax computations and advise on tax savings.

The general entry requirements for the Accountancy ND & HND progoramme are: Admission into National Diploma (ND) programmes :

1) Candidates must have at least five credits in the WASC, GCE ‘O’ Level or the Senior Secondary Certificate (SSC) or NECO.
Credits in English Language, Mathematics, and any additional Three (3) Credits from: Geography, Government, Economics, IRK/CRK, Physics, Chemistry, Accounts/Book-keeping, Biology/Agric Science, Literature in English, Commerce, Office Practice/ Organization, History, Yoruba, Statistics, Igbo, Hausa and French.

2) Applications are also invited from suitably qualified candidates who have five O’ Level credits pass in relevant subjects but did not sit for UTME. They are however required to register on the JAMB platform and continue with their application. All applications and submissions should be made on or before the closing date.

Higher National Diploma (HND) Please note that all Higher National Diploma (HND) applicants must possess all the listed O' Level requirements under the ND, alongside SIWES Completion Letter and National Diploma Result (National Diploma in Accountancy with Lower Credit or above plus 1-year Post -ND Industrial experience while those with Pass must have at least 2 years Industrial experience, ICAN ATS/ATSWA Final)
TThe programme will be for 4 Semesters that will be done within 2 years (minimum) & maximum of 4 years . Institutions will award the Diploma certificates to candidates who successfully completed the programme after passing prescribed coursework, examination, projects and the supervised industrial work experience. Such candidates should have completed between 73-116 semester credit units as prescribed in the programme.

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

It should be emphasized that the National Diploma (ND) programme is terminal and candidates graduating from the programme should be able to perform at that level. Each Diploma programme is expected to run for 4 semesters of 17 weeks each. For the first two years, a candidate must take at least six courses per semester (Minimum of 18 credit units while the maximum varies between 27 and 30). While for the remaining two years candidates can take minimum 0 credit unit and maximum of 12 credit units per semester.

The Higher National Diploma (HND) programme is expected to run for 4 semesters of 17 weeks each, For the first two years, a candidate must take at least six courses per semester (Minimum of 18 credit units while the maximum varies between 28 and 30). While for the remaining two years candidates can take minimum 0 credit unit and maximum of 12 credit units per semester.
The curriculum is structured in four semesters of online Lectures Attendance, Assignments, group work via our Learning Management System on Poly Ibadan ODFeL portal or ony other available means of communication. Each semester of institutional based activities shall be for a duration of 17 weeks distributed as follows: 2 week of registration, 13 contact weeks of teaching; i.e. virtual lectures, practical exercises, seminar presentation, tests etc., and 2 weeks to be devoted for examination and 2 weeks for marking.

The curriculum of the diploma programme consists of four main components viz:
  • i) General Studies courses
  • ii) Foundation course
  • iii) Professional course
  • iv) Supervised Industrial Work Experience Scheme (SIWES).

A. The General Education component includes courses in Social Sciences Studies/Mathematics/ English Language /Communication, Citizenship. Entrepreneurship.
B. Foundation Courses include Economics, Quantitative Techniques, Statistics, and Law etc.
C. Professional Courses are specialized core courses which give the student the theory and practical skills he needs to practice in his field of specialization at the technician/technological level.
D. Final year (ND & HND) students in this programme are expected to carry out individual project work (not term paper). This should be produced and bounded by the student. Projects supervisors will be assigned to each students.