Accounting (M.Sc.)

College of Management and Social Sciences | Postgraduate School

Course Overview

The M.Sc. Accounting programme at Salem University is designed to develop highly competent professionals with the analytical, ethical, and strategic skills required in today’s dynamic financial environment. The programme provides a deep dive into accounting theory, corporate finance, auditing, and strategic business management, making it ideal for graduates and professionals aiming to lead in both private and public sectors. It combines academic rigor with practical relevance, preparing students for high-level decision-making, consulting, and research roles.

This postgraduate programme is rooted in the department’s vision to provide accurate and transparent financial information for decision-making. Students will explore key areas such as international accounting, public finance, corporate strategy, and research methodology. The curriculum is aligned with global best practices and taught by seasoned professionals and academics. The course also emphasizes ethical financial reporting, innovation in accounting, and practical exposure through real-life case studies and research projects.

Students will be trained to evaluate and solve complex accounting problems while contributing meaningfully to both the private and public sectors. The programme fosters independent research, critical thinking, and leadership in financial reporting and policy development.

Course detail

AWARD TITLE

M.Sc.

START DATE

September 2025

DURATION

2 year

STUDY MODE

Full-time

CAMPUS

Nigeria, Lokoja

Teaching and Learning

Learning Methods

  • Classroom-based lectures and seminars

  • Research-based learning and report writing

  • Group assignments and presentations

  • Case study analysis and problem-solving

  • Guest lectures by industry professionals

Assessment Structure

  • Continuous assessments (tests, essays, quizzes, assignments): 30–40%

  • Final written examinations: 60–70%

  • Term paper presentations (100% for research-based modules)

  • Research project and oral defense

Modules

  1. Financial Accounting Theory: Reviews foundational accounting concepts, focusing on the rationale behind financial reporting. Topics include working capital analysis, valuation, generally accepted accounting principles, and the effect of price-level changes.
  2. Research Methodology: Introduces research design, data collection methods, model building, data analysis, and report writing. Emphasis is placed on ethics, social responsibility, and academic presentation.
  3. Corporate Finance: Covers financial planning, business valuation, capital structure, cost of capital, investment selection, and international financial comparisons.
  4. Auditing Theory: Focuses on auditing standards, ethical responsibilities, internal controls, risk assessment, and audit procedures in various organizational contexts.
  5. Management Accounting Theory: Explores cost accounting methods, marginal costing, variance analysis, profit-volume analysis, and decision-making using management accounting tools.
  6. International Accounting: Examines accounting practices in multinational corporations, focusing on preparation and analysis of financial statements for companies with global operations.
  7. Business Policy & Strategic Management: Teaches strategic planning, SWOT and portfolio analysis, stakeholder engagement, mergers, acquisitions, and corporate recovery strategies.
  8. Public Finance: Analyzes government expenditure, revenue, budgeting, taxation, fiscal policy, and their implications on economic stability and development.
  9. Management of Financial Institutions: Addresses financial intermediation, risk management, regulation of financial institutions, and strategic management in banking and non-banking financial sectors.

Career

Graduates of the M.Sc. Accounting programme are prepared for roles such as:

  • Chartered Accountants and Financial Analysts

  • Internal and External Auditors

  • Chief Financial Officers (CFOs)

  • Tax Consultants and Compliance Officers

  • Forensic Accountants

  • Investment Bankers and Financial Controllers

  • Accounting Lecturers and Researchers

Entry Requirements

To be admitted into the M.Sc. Accounting programme, a candidate must satisfy one of the following:

  1. A Bachelor’s degree in any field other than Accounting or related fields from Salem University or an approved university.

  2. A third class or pass degree in Accounting or related fields from Salem University or an approved university.

  3. A Higher National Diploma (HND) from an approved polytechnic or college of education.

  4. Recognized professional qualifications such as ACA, CAN, CIMA, ACCA, ACMA, or equivalent.

Additional requirements

Candidates applying for admission into the postgraduate programme shall satisfy the general University requirements in addition to providing the following:

  1. SSCE/NECO Result (Awaiting Result Accepted).
  2. Two Passport Photographs.
  3. Two reference letters from academicians.
  4. A Letter of Sponsorship, stating the commitment to pay the prescribed fees.
  5. A Reference Letter from a spiritual mentor, vouching for your character.
  6. Original certificates for sighting.

  7. National Identification Number (NIN)

Fees and Funding

The course fees you’ll pay and the funding available to you depends on factors such as your nationality, location, personal circumstances and the course you are studying. Visit the links below and scroll down to find the Postgraduate section.

 
More information

Find out about grants, bursaries, scholarships and living costs in our postgraduate taught fees and funding section.

Get Inspired

Our alumni are breaking boundaries and redefining success. Read their stories and get inspired to start your own journey.

Nash Fom Joseph

  • BSc Accounting; MSc Accounting
  • 2022

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