Course Overview

The B.Sc. Accounting programme at Salem University is designed to produce graduates who are intellectually sound, professionally skilled, and ethically grounded. It aims to equip students with the technical competencies required in the field of accounting, finance, auditing, taxation, and consulting. Beyond technical knowledge, the programme fosters leadership, critical thinking, innovation, and entrepreneurship—developing graduates who can contribute meaningfully both locally and globally. Through a combination of rigorous academic training, hands-on practical exposure, and community-focused research, students are prepared to meet the demands of modern accounting practices in both public and private sectors.

Students in this programme engage deeply with the evolving nature of accounting in a globalized and digitized economy. Emphasis is placed on both theoretical foundations and practical skills, with strong alignment to international standards such as IPSAS and IFRS. The curriculum is locally relevant, addressing socio-economic challenges in Nigeria, while also incorporating 21st-century trends like sustainability, digital finance, and entrepreneurship. Learners gain expertise in accounting for specialized sectors such as SMEs, public finance, and agricultural enterprises like cashew production. Practical training in accounting laboratories and exposure to industry-relevant software ensures that graduates are workplace-ready and globally competitive.

Course detail

AWARD TITLE

B.Sc.

START DATE

September 2025

DURATION

5 years

STUDY MODE

Part-time

CAMPUS

Nigeria, Lokoja

Teaching and Learning

The programme promotes experiential learning and critical thinking through a variety of engaging and practice-based methods.

Learning Methods:

  • Classroom lectures and seminars

  • Case-based instruction and real-life business scenarios

  • Laboratory-based sessions using accounting software

  • Practical projects on public and private sector accounting

  • Group assignments and peer collaboration

  • Fieldwork and community-focused projects

  • Supervised research and academic writing

Assessment Structure:

  • Continuous assessments (quizzes, assignments, group work)

  • Written examinations

  • Research project and dissertation defense

  • Practical assessments using accounting software

  • Oral presentations and seminars

  • Evaluation of field and community projects

Modules

  1. Key Course Modules
  2. Codification and Application of Accounting Software: Introduces students to the National Chart of Accounts (NCOA) and its use in aligning accounting practices with IPSAS, IFRS, and the Finance Act. Students explore the REAL model, Excel integration, and segmental coding systems used in financial reporting across government and private institutions.
  3. Accounting for Cashew Production: Focuses on the economic and financial recording of cashew production, especially in the context of Kogi State. The module explores the PPP model, IFRS standards for agriculture, and preparation of general-purpose financial statements for cashew-based businesses.
  4. Accounting for Small and Medium Enterprises (SMEs): Explores the accounting needs and standards applicable to SMEs. Emphasis is placed on PPP and mentorship models, IFRS for SMEs, and the recognition and disclosure of financial activities in line with global standards.
  5. Entrepreneurship in Accounting: Equips students with knowledge on launching and managing accounting consultancy services, with practical insights into business planning, client acquisition, and ethical service delivery.
  6. Public Sector Accounting and Finance: Covers the financial operations, budgeting, and reporting structures of government entities, emphasizing compliance with IPSAS and transparency standards.
  7. Auditing and Assurance Services: Provides practical and theoretical insights into audit procedures, risk assessment, internal controls, and ethical responsibilities of auditors in diverse sectors.
  8. Corporate Reporting and Financial Analysis: Teaches students how to prepare, interpret, and analyze financial statements of large corporations in compliance with IFRS, emphasizing decision-usefulness and stakeholder accountability.

Career

Graduates of the B.Sc. Accounting programme have a wide array of career opportunities in both the public and private sectors, including:

  • Chartered Accountant

  • Financial Analyst

  • Auditor (Internal & External)

  • Tax Consultant

  • Forensic Accounting Expert

  • Budget Analyst

  • Financial Controller

  • Business Consultant

  • Entrepreneur in Financial Services

Entry Requirements

Salem University welcomes qualified candidates into the B.Sc. Accounting programme through the following entry paths:

UTME Admission (100 Level):

  • Minimum of five (5) credit passes in SSCE/NECO/GCE or equivalent, obtained in no more than two sittings.

  • Required subjects: English Language, Mathematics, Economics, and any other two relevant subjects.

Direct Entry Admission (200 Level):

  • A-level passes or equivalent qualifications such as NCE, OND, or HND in relevant fields.

  • Transcript and reference letters where applicable.

Candidates applying for admission into 100 level undergraduate programmes must possess a minimum of five (5) ‘O’ level credit passes at not more than two (2) sittings in WASC, GCE, NECO or its equivalent. Awaiting result is also accepted.

  1. JAMB UTME result print-out.
  2. SSCE/NECO Result (Awaiting Result Accepted).
  3. Two Passport Photographs.
  4. A Letter of Sponsorship, stating the commitment to pay the prescribed fees.
  5. National Identification Number (NIN)
  6. A Reference Letter from a spiritual mentor, vouching for your character

Candidates applying for Direct Entry into 200 level must possess the following

  1. Jamb direct entry form
  2. A/L, IJMB, OND or NCE in the relevant courses.
  3. SSCE/NECO Result (Awaiting Result Accepted)
  4. Two Passport Photographs.
  5. A Letter of Sponsorship, stating the commitment to pay the prescribed fees.
  6. National Identification Number (NIN)
  7. A Reference Letter from a spiritual mentor, vouching for your character.

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 to find the Undergraduate section.

 
More information

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

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