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Department of Accountancy



1.1 Objectives of the ND Programme are:-

  1. To transmit a body of knowledge and a command of adequate technical business skills and techniques.
  2. To increase the students capability to learn and to communicate successfully with others.
  3. To understand himself and his environment and the community in which he lives.

ND programme should contribute adequately to the production of good quality and dedicated business-manpower for commerce, industry, private and public enterprise.

1.2 The Goal of the ND Accountancy Programme

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, Insurance, Banking and in Financial institutions.

The diplomats of the ND Accountancy should be able to:

  • Demonstrate a basic knowledge of financial operations of different types of business.
  • Assist in the collection and integration of basic financial data for use in investment decisions;
  • Prepare final accounts of companies
  • Assist in the preparation of short and long term budget plans
  • Collect and collate relevant financial information to aid superior officers and management in making financial decisions.
  • Interpret some basic ratio, statistical and financial data.
  • Carry out a preliminary survey and feasibility studies.



Applicants with the following qualifications may be considered for admission into the National Diploma programme by direct entry:

  1. G.C.E Ordinary Level or its equivalent (Teachers Grade II, WASC, SSCE) with five credit passes in English Language, Mathematics and any other two subjects from the following: Economics, Business Methods, Principles of Accounts, Literature in English, Commerce, History, Statistics, Geography, Government, Agric Science/Biology obtained at not more than two sittings; or
  2. Five credit passes in relevant subjects as stated in (1) above obtained at the final examination of an NBTE recognized Preliminary ND Programme offered by the Polytechnics and similar post-secondary technical institutions.


The structure of the curriculum of all ND programmes consists of four main components. These are:

  • General Education Courses
  • Foundation Courses
  • Professional Courses
  • Student Industrial Work Experience Scheme (SIWES)

The curriculum of each programme is structured into four semesters of classroom/workshop/laboratory activities within the institution and three (3) to four (4) months Student Industrial Work Experience Scheme (SIWES) in the relevant industries. Each semester of institutional based activities shall be for seventeen (17) weeks duration distributed as follows:

15 weeks of teaching including practicals, tests, quizzes etc; and 2 weeks shared for registration and examinations.

National Diploma will be awarded to candidates who have successfully completed the programme’s course work, after passing the prescribed examinations, diploma project and the Student Industrial Work Experience.

Such candidates should have completed a minimum of between 72 and 80 semester credit units depending on the programme.

Diploma Certificates 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 (P) – GPA of below 2.00

1.5 Note to Teachers Teaching the Programme:

The new curriculum is drawn in unit courses. This is in keeping with the provisions of the Nation Policy on Education which stress the need to introduce the semester credit units which will enable a student who so wish to transfer the units already completed in an institution whose programme are accredited to an institution of similar standard.

In designing the units, the principles of the module system by product have been adopted; thus making each of the professional modules, when completed, to provide the students with technician operatives skills, which can be used for employment purposes.

As the success of the credit unit system depends on the articulation of programmes between the institutions and industry, the curriculum contents have been written in behavioural objectives, so that it can be quite clear to all, the expected behaviours of the students who have successfully completed some or all of the courses of the programme.

Note that there is a slight departure in the presentation of the performance based curriculum which required that the conditions under which the performance are expected to be carried out and the criteria for the acceptable levels of performance are stated. It is a deliberate attempt to further involve the staff of the department teaching the programme to write their own curriculum stating the conditions existing in their institution under which the performance can take place and to follow that with the criteria for determining an acceptable level of performance. The department’s submission on the final curriculum may, however, be vetted by the Academic Board of the institution.

The teaching of the theory and practical work should, as mush as possible, be integrated. Practical exercises, especially those in professional courses and laboratory work should not be taught in isolation from the theory. For each course, there should be a balance of theory to practice in the ratio of 50:50 or 60:40 or the reverse.


  1. Institutions offering ND programme shall arrange to place the students in industry by April 30 of each year. Six copies of the master list showing where each student has been placed shall be submitted to the Executive Secretary, NBTE who shall authenticate the list and forward same to the Industrial Training Fund, Jos.
  2. The Placement Officer should discuss and agree with industry on the following:
    • A task inventory of what the student should be expected to experience during the period of attachment. It may be wise to adopt the one already approved for each field.
    • The industry based supervisor of the students during the period, likewise the institution based supervisor should set and agree on the criteria for the evaluation of the students on-the-job performance.
    • The evaluation of the student during the period. It should be noted that the final grading of the student during the period of attachment should be weighted more on the evaluation by his industry based supervisor.

1.7 Evaluation of Students During the SIWES

In the evaluation of the student, cognizance should be taken of the following items:

  • Punctuality
  • Attendance
  • General Attitude to work
  • Respect for authority
  • Interest in the field/technical area
  • Technical competence as a potential technician in his field.


To ensure uniformity of grading scales, the Department should ensure that the uniform grading of students’ work which has been agreed to by all Polytechnics is adopted.

1.8 The Institution Based Supervisor

The Institution based supervisor should initial the log book during each visit. This will enable him to check and determine to what extent the objectives of the scheme are being met and to assist students having any problems regarding the specific assignments given to them by their industry-based supervisor.

1.9 Frequency of Visit

Department should ensure that students placed on attachment are visited within one month of their placement. Other visit shall be arranged so that:

  • There is another visit six weeks after the first visit; and
  • A final visit in the last month of the attachment.

1.10 SIWES as a Component of the Curriculum

The completion of SIWES is important in the final determination of whether the student is successful in the programme or not. Failure in the SIWES is an indication that the student had not shown sufficient interest in the field or has no potential to become a skilled technician in his field. The SIWES should be graded on a fair or pass basis. Where a student had satisfied all other requirements but failed SIWES, he may only be allowed to repeat another four months SIWES at his own expense.



All returning and new students must register with the Academic Affairs office at the beginning of every semester. In addition, all students are expected to register with:

  • The medical and health services unit
  • The student affairs office
  • The library and
  • The department

In the case of new students, the following documents shall be required at the Academic Affairs Office during the registration:

  • Letter of offer of admission by the Polytechnic Joint Admissions and Matriculation Board.
  • Original copies of credentials, recent passport sized photographs (4), Birth Certificate/Age Declaration certificate, Medical certificate of fitness and indigene letter.

The Academic Office shall ensure that:

  • All the credentials presented by every new candidate are genuine.
  • Original copies of credentials of the candidates must agree with the photocopies sent with the application form.
  • The candidates meets the general entry requirements specified in this Handbook.

Each student signs an undertaking of conduct (Form GC4). If the candidates is found registerable he/she will be given a permit by the Academic Affairs Division after which he/she will obtain a bank draft and present to the Bursary for payment of fees. On receipts candidates is to collect materials for course registration at the Academic Affairs office and proceed to the department for all registration.


  1. Each new or continuing student is required to register for all the courses prescribed for his/her programme of studies at the beginning of each semester as provided for by the National Board for Technical Education (NBTE) guide syllabi. However, no student shall be allowed to register for more than a total of 24 credit hours per semester.
  2. All courses in the Polytechnic except those offered in the Pre-National Diploma are weighted by means of contact hours which is necessary in determining the total weight of instruction a student carries over a period so as to qualify for the award of a Diploma.
  3. Fresh National Diploma candidates shall not be allowed to register after matriculation, while continuing students shall not (except with the express permission of the Academic Board) be allowed to register three weeks after the release of Pre-National Diploma supplementary admissions. Late registration attracts a fee of N500.00.
  4. Any student who fails to register at the beginning of any semester for the appropriate course(s) shall not be allowed to sit for the unregistered courses.


All students given admission in the department must register all the courses taken in a given semester accordingly and pay the prescribed departmental registration fees. Failing to register courses taken in a given semester will disqualified a student who fails to register the said courses from taking examinations in the courses at the end of the semester work. Examination will not be taken for unregistered courses.


  • All candidates entering into the National Diploma programme of the Polytechnic for the first time will be required to matriculate at a formal ceremony (prescribed over by the Rector) which normally takes place after registration.
  • At the ceremony, the HOD of each Department presents students from his/her Department for matriculation while the oath commissioner (normally a judge or a magistrate) shall administer the matriculation oath. At the ceremony, students are made to solemnly undertake and swear to observe and respect the provisions of the Polytechnic’s laws and regulations which are now in force or which may be brought into force.
  • All matriculated students must sign both the matriculations oath form and the matriculation Register immediately after the ceremony is order to validate the oath.


  • A minimum attendance of 75% shall be obtained in a course for candidate to qualify to sit the examination paper during a semester. The attendance is calculated on the basis of the contact hours of all the components of the course work which includes practical, workshops exercises, tutorials, etc.
  • Attendance registers are marked at the beginning of each lecture period by the course tutor.

The Head of Department shall present (at least two weeks notice before the commencement of semester examinations) the list of candidates who failed to obtain the minimum attendance requirement to the Academic Board for consideration and approval before the publication of the list by the Academic Office at least three days to the examinations.


  • Change of course is allowed only with the approval of the academic board.
  • Students who failed a course and is to repeat in one department should be allowed to transfer to another department for his final trail.
  • Change of course shall be allowed at the National Diploma level on application and subsequent recommendation by the candidate’s Head of Department to the Academic Board.
  • Change of course can only be approved by the Academic Board when the receiving head of department indicates the availability of vacancy in the enrolment quota of the department and on certification that candidate has met the minimum entry requirement of the new department.
  • Candidates whose courses have been changed must comply with the Polytechnic regulation on minimum number of credit units to be carried out from one level to another.
  • All change of course should be conducted once in a year (that is at the beginning of a new academic year (session) and completed within a period of four weeks.
  • On approval of any change of course, the academic office shall adjust all the candidate academic records.



  • The Academic policy of the Eastern Polytechnic, Port Harcourt is based on the existing standards of the National Board for Technical Education (NBTE) which aims at achieving uniformity in all the Polytechnics in the country, the form of curriculum organization whereby the work syllabus in a particular programme of studies are divided into course in prescribed section of teaching and study, each which is separately examined and assessed.
  • The course credit system seeks to avoid package repetition or instructional components earlier assessed as passed, and which may on the other hand improve performance in the instructional components earlier assessed and failed. This will provide specification in the work loads by enabling more precise specification of the different required components and the ancillary courses of various instructional programme.


i. “Semester” means an academic year as determined by the Academic Board which shall normally be of two semesters.

ii. “Semester” means period of about 18 weeks including 15 contact weeks.

iii. “Contact Hour” is defined as the period of classroom, laboratory workshop or fieldwork interaction between a tutor and students for academic instruction and supervision.

iv. “One credit” is defined as one hour of Lecture; or tutorial per week per semester or two three hours of field laboratory, studio or workshop practical per week per semester.

v. “Compulsory Course” are courses that must be taken and passed in particular programme of studies.

vi. “Elective Courses” are optional courses that once chosen would have to be passed.

vii. “Examination” means a formal written, spoken or practical test.

viii. “Grade Point” (GP) is derived from the actual percentage low score given score; the score is then converted into a letter grade and a grade point.

ix. “Grade Point Average” (GPA) is the ratio of the total of the credit points calculated by multiplying the course grade point by the semester hour value of the course.

x. “Cumulative Grade Point Average” (CGPA) is the ratio of the total of the credit points for the present and previous semesters to the total numbers of the semester hours for present words, it is the up-to-date mean of the grade indicate the student’s overall training programme.


i. Grade Point (GP): Grade Point is obtained by multiplying the credit hours assigned to a particular course by hours point obtained in the examination of that course. For example of Property Law carries 4 credits and a student obtained 80% which is 4 points, his grade for Property Law will be 4×4 = 16.


The overall performance of each student shall be determined by means of Grade Point Average obtained by awarding credit point in respect of course on the multiplied by the numerical value of the grade obtained. The Grade Point Average is then the total number of Credit points divided by the total number of semester hours. For example, if a student scores A (80 – 100%), AB (70 – 79%), B (60 – 69%), BC (50 – 50%), C (40 – 49%), 4, 3.50, and 3 credit hours respectively his/her GRADE POINT AVERAGE will be worked out as follows:

 13 42.5

GPA = 42.5 = 3.33



4.1 Evaluation Procedure

i. The overall assessment of the student’s performance in each course offered in the semester shall be based on a semester examination written at the end of the semester, together with the continuous assessment of the coursework. Course is defined as the sum total of laboratory/workshop/studio/field work/class tests/project work (where applicable) and all assignments during the semester.

ii. The Head of Department is obliged to release the course work in respect of students from his/her department (a copy of which shall be sent to the Academic Officer for record at least three (3) days to the commencement of the examination.

iii. There shall be a relative weighting of 60% for the semester examination and 40% for the course work distributed as follows:

Assignments (minimum of 2) – 05%

Class Tests (minimum of 2) – 15%

Laboratory practical/workshop practice- 20%

Semester Examination – 60%

Total – 100%

iv. Other courses involving no laboratory practical or workshop practice shall have a relative weighing of 60% for the semester examinations and 40% for the course work distributed as follows:

Assignment (minimum of 2%) – 10%

Class tests (minimum of 2%) – 30%

Semester Examinations – 60%

Total – 100%

v. Each class test must be conducted under (the same conditions as in semester examinations with the students given at least two (2) days notice.

vi. All tests and assignments must be completed at least one week before the commencement of the examination.


(a) Preliminary National Diploma (Pre ND) programames

(b) National Diploma programmes.

(i) Students shall have their performance graded according to the scores they earned which shall be calculated in the following order.

80 – 100%A4
70 – 79%AB3.5
60 – 69%B3.0
50 – 59%BC2.5
40 – 49%C pass level (ND)2.0


(c) Diploma and certificates shall be graded on the basis of the cumulative grade point average (CGPA) as follows:

i. Distinction: A pass in all subjects plus CGPA of 3.50 – 4.00

ii. Upper Credit: A pass in all subjects plus CGPA of 3.00 – 3.49

iii. Lower Credit: A pass in all subjects plus CGPA of 2.50 –2.99.

iv. Pass: A pass in all subjects plus CGPA of 2.00 – 2.49

v. Failure: A CGPA of less than 2.00. The grade point average (GPA) is the ratio of the total point (GO) to the total number of semester hours. Grade points are calculated by multiplying the course grade points by the semester hours of the course. The CGPA is calculated for the second and subsequent semesters, it’s the ratio of the total of the credit point for the present and semesters to the total number of semester hours for the present and previous semesters. For example:-

Grade A in a 3 credit hour course = 3×4 = 12 grade points

Grade B in a 3 credit hour course = 3×3 = 9 grade points

Grade D in a 3 credit hour course = 3×2 = 6 grade points

i.e. 3×4 = 12

3×3 = 9

3×2 = 6

9 27

GPA = Total Grade Points = 27 = 3.00

Total credit hours = 9

vi. Each student is expected to obtain a minimum stipulated GPA of the following at the end of each semester and session respectively in his/her course of study.

1st Semester = 1.75

2nd Semester = 2.00 First Academic Session

3rd Semester = 1.75 Second Academic Session

4th Semester = 2.00

vii. A student who fails to obtain the minimum stipulated GPA of 1.50 at the end of the first semester of academic session shall be placed on probation and he/she shall be so informed in writing by the exams and records office.

(a) A student who fails to obtain the minimum stipulated GPA or 1.50 at the end of an academic session shall be required to repeat the session and take all the courses thereof.

(b) A student who obtained a GPA of 2.00 with a carryover of more than 4 courses shall be required to repeat the session.

(c) A student who obtained a CGPA below 1.50 at the end of the session shall be required to withdraw.

viii. A student repeating a session or course(s) shall fulfill all registration formalities as may be specified from time to time.

ix. A student who obtains score below 40% or a grade below C shall automatically carry it over to the next commensurate semester without any option for RESIT examination.

x. A student who repeats an academic session and still fails below the minimum required Grade Point Average (GPA) of 2.00 at the end of that session shall be required to withdraw from the Polytechnic. Such a student shall not be readmitted into the Polytechnic unless after he/she must have spent at least one academic session away; and after he/she applied for and got admission into the Polytechnic.


i. A pass mark of 50% and above (over 2 semesters) in any five relevant courses which must include English Language and Mathematics and a relevant vocational course, shall be the minimum score required for all Pre-National Diploma students to be eligible for promotion to National Diploma level. Mathematics is not a prerequisite for secretarial studies programme.

ii. A student who could not obtain the minimum requirement for promotion to ND level shall have the chance to re-apply and complete with fresh applicants for admission. Where such a candidate gains admission but fails to make it the second time such a candidate shall not qualify for admission into the Polytechnic until after he/she has spent at least one academic session.

iii. Pre-ND in Business Administration and Management

(a) A University National Diploma (ND) from a recognized University.

(b) A National Diploma in Fields other than Business Administration and Management in a recognized Polytechnic or University.



Examination means any activity required by the Academic Board of the Polytechnic in the evaluation of students in a programme of studies to which these rules and regulations apply.

i. In order to be admitted to any examination, a student must have been registered for the course to be examined and must have fulfilled all the Polytechnic requirements concerning registration fee or any other rules and regulations as may be issued by the Academic Board. He/she must have also fulfilled all departmental requirements regarding attendance satisfactory completion of the course, practical or assignments, projects and any other requirement.

ii. The standards necessary to satisfy examination requirements shall be determined from time to time by the Academic Board of the Polytechnic.

iii. A student who is absent from an examination without a reason acceptable to the Academic Board shall be deemed to have failed in that particular examination misreading of the examination time table shall not be accepted as a satisfactory explanation for the absence.

iv. Any candidate who on account of illness is absent may be permitted by Academic Board to present himself for such examination at a future date provided that:

(a) The illness has been reported to the Registrar through the candidate’s Head of Department before the conduct of the examination(s).

(b) The candidate has been examined by the appropriate poly or medical or nursing officer before the examination(s) and a medical report submitted to the Registrar for subsequent consideration by the Academic Board. Or

(c) An evidence of hospitalization signed by an appropriate candidate’s Head of Department for consideration by the Academic Board.


i. He/she shall sign and collect the answer booklets and other materials from the School Examination Office at least 30 minutes before the start of the examination.

ii. He/she shall endorse all the answer booklets before giving to the students.

iii. He/she shall dictate all the examination preambles such as searching the candidates seating arrangement, numbering of seats etc.

iv. He/she shall visit and supervise all the rooms in which the examination for which he/she is supervising are taking place.

v. He/she shall be responsible for writing the report of any examination malpractice and or any case of unruly to the chairman or exams and time table committee.

vi. He/she shall notify the exams committee of any absenteeism on the part of invigilator for immediate remedial action.

vii. He/she shall assemble the students answer scripts at the end of the exams, and submit same to the Head of Department or the course department or to the exams officer where the former cannot be easily reached.

viii. He/she shall write report on the exam(s) which shall include the number of students that will write each paper etc. and submit to the ETTC.


i. He/she shall be present at the venue of exams at least 30 minutes before the examination

ii. He/she shall enforce all examination preambles initiated by the superior (e.g. Numbering of seats searching and seating arrangements) before the commencement of the examination.

iii. He/she shall bring to the notice of the supervisor all cases of examination malpractice in written form.

iv. He/she shall ensure that no candidate leaves the hall to the lavatory unescorted.

v. He/she shall be moving around the exams hall occasionally for close monitoring of the entire students in the hall.

vii. He/she shall be responsible in carrying out any other assignment as may be directed by supervisors.

viii. He/she should ensure that disqualified students do not write examination.


The following instructions shall form the “Code of Conduct” for all students before, during and after all examinations or class test conducted in the Polytechnic. The infringement of any of these instructions shall be constructed as examination malpractice, and the offender shall-be appropriately punished by the Academic Board.

i. A candidate shall be in the examination venue at least thirty (30) minutes before the schedules time of the examination and shall be seated at the appropriate numbered seat.

ii. A candidate may be admitted up to thirty (30) minutes after the commencement of the examination but he shall not be allowed extra time.

iii. A candidate must sign the attendance form at the commencement of the examination and counter sign the form when submitting his scripts to the invigilator when leaving the hall.

iv. Candidate must hand their scripts to the invigilator when leaving the examination room.

v. A student shall bring his/her examination card and/or identity card to each examination and display it in a prominent position on his desk.

vi. During an examination, no student shall speak to any other student except where essential, to the invigilator only. Any form of noise or disturbance is an offence.

vii. No book, printed paper or written document or unauthorized aid may be taken into an examination room by any student, except as may be stated in the examination paper.

viii. The use of scrap paper is not permitted. All rough works must be done in question paper and should be crossed neatly through, or in supplementary answer books which must be submitted to the invigilator.

ix. No candidate is allowed to carry any hand bag, brief case etc into the examination room.

x. A student must not, during an examination, directly or indirectly give assistance to any other student or permit any other student copy from or otherwise use, his papers.

Similarly, a student must not accept assistance from any other student, or use any other student’s paper.

xi. A student shall write his/her examination number (not his/her name) distinctly at the top of the cover of every answer book or separate sheet of paper.

xii. At the end of the time allocated each student shall stop writing when instructed to do so and gather his script together, ready for collection by the invigilator.

xiii. Except for the printed question paper, a student may not remove from the examination room or mutilate any paper or other material supplied.


a. Examination offence is construed as irregularities, violations for infringements on examination rules and regulations (as may be defined by the Academic Board) before, during or after the conduct of examination.

b. The invigilator is required to make a written report on each case of examination malpractice, offence or irregularity immediately after the examination to the Exams supervisor of the day, who shall in turn forward the report together with his observations to the chairman, Exams Malpractice Committee within 24 hours.

c. The examination number, the course involve and a detailed description of the irregularity as well as all the evidence(s) on the incident shall be included in the report to be submitted to the chairman, Exams Malpractice Committee.

d. It is necessary to receive an on-the-spot written statement from the offending student(s) by the invigilator which he/she must countersign. In the event that the student refuses to write the required statement, the invigilator shall write his report observing such.

e. On the strength and/or merit of the report he received from the chairman, the Rector may refer the case to the Examination Board for investigation and appropriate recommendations to the Board.

f. The Academic Board may study, discuss and take appropriate decision on the report(s) of the Examination Malpractice Committee using the following guidance:


1. Taking written scripts into the examination hall – Expulsion

2. Gaining access to or having pre-knowledge of any set examination questions before the examination period – Expulsion.

3. Using any inscription desk, ruler, palm, paper etc. that are relevant to the examination question – Withdrawal.

4. Giving or receiving any aid to or from a student to facilitate cheating in answering any set of examination questions during exam – Expulsion.

5. Case of impersonification in an examination – Expulsion.

6. Obstructing an invigilator or other examination official while performing his/her duties and or causing harm physically – Expulsion.

7. Refusal to be searched for clearance from suspicion or the malpractice and/or refusing to sign examination malpractice report form or to make statement – Expulsion.

8. Destroying evidence/exhibits by chewing or other means – Expulsion.

9. Possession of unauthorized prepared notes, tracings of books relevant to the paper being taken – Expulsion.

10. Establishing evidence of plagiarism discovered by an examiner during marking carryover of the course for ND course repeat of Academic semester for Pre-ND.

11. Taking any examination after having been barred due to non-eligibility – Cancellation of paper.

12. Writing on question paper during an examination – Cancellation of paper.

13. Any other examination offence detected during examination but not indicated in the foregoing offences – Academic Board to decide penalty.

g. The extent of involvement of any staff in any act of examination offence shall be investigated and an appropriate disciplinary action taken in accordance with the provisions of section 6, 6 of the National Board for Technical Education Staff Manual for the Polytechnic.

i. After the Academic Board has approved the examination results, the Registrar shall collect and notify all students concerned of the results within one week, normally through publication on appropriate notice board.

ii. Semester statement of Results shall be issued and signed by respective heads of department, the statement shall contain letter grades only.

iii. Final statement of results shall be signed by the Registrar or by the Academic Secretary on his behalf.

iv. Transcripts of academic records may only be issued on payment of prescribed fee to the Bursary Department.


i. Any student dissatisfied with any aspect of the conduct of any examination or with the marks awarded to him or her in any examination(s), assignment(s) or practical(s), shall complain to the Registrar through his/her Head of Department and School Director.

ii. Where the complaint involves remarking of the candidate’s script, the sum of N1,000.00 naira will be charged as remarking fee per script.

iii. Academic Board shall have the prerogative to take a final decision on the remarked script after deliberation.



The Student Industrial Work Experience Scheme (SIWES) is to:

(a) Give the participating students the chance before the completion of the National Diploma Programme to apply knowledge acquired in the class in real work situations.

(b) Assess the student’s interest in and suitability for the occupation they have chosen; and

(c) Let the students have a first hand experience on work methods and conditions that cannot be gained in the classroom and to expose students to production machineries that are not usually available in schools.

i. At the end of the second semester of National Diploma every student is expected to undergo four months industrial attachment in line with regulations governing student’s industrial work experience scheme as may be issued from time to time by the Academic Board.

ii. The Industrial Training and Liaison Committee of the Polytechnic is responsible for seeking placements in industries, establishments etc for every student.

iii. It is mandatory for every student on attachment to:

(a) Be punctual and regular at his/her place of attachment. When traveling out he/she should seek permission from the industry based supervisor.

(b) Record all training activities in a standard log-book which he/she should always bring to the place of work; and

(c) Complete the end of programme evaluation form and write a comprehensive report of his/her experience during the period of attachment.

iv. Lecturers will be sent to supervise the students at least once at a convenient time which would not be made known to the students.

v. Student’s Industrial Work Experience Scheme (SIWES) shall be assessed on the basis of the student’s log book, supervisor’s score and the student’s written report. The relative weighing shall be as follows:

(a) 40% industry based supervisor’s report

(b) 20% Polytechnic based supervisor’s report

(c) 20% log book record

(d) 20% Defence of repot 100%


i. As part of the requirement for the award of the National Diploma Certificates, students in ND II will undertake a research project under the supervision of lecturer/instructor in his/her department.

ii. All completed projects, which shall be submitted in four copies, shall be typed on A4 size paper and in double line spacing. All the projects must be submitted in hard cover and within the stipulated time period.

iii. A repeating student who had earlier submitted a project work (and the project has satisfied the department requirement) shall be exempted.


i. Workshops are organized at departmental levels.

ii. Tutorial are at the discretion of the course lecturer.

iii. Practical work is mandatory in all course requiring such, attendance is compulsory for all students requiring to undertake practical work.



Course CodeCourse Title

Credit units

INS 111Principles of Insurance


OTM 102Technical English I


BFN 111Elements of Banking I


GNS 111Citizenship Education


BAM 112Business Mathematics I


BAM 113Principles of Law


BAM 211Principles of Management I


BFN 112Principles of Economics I


ACC 111Principles of Accounting I




GNS 112HIV/AIDS and psychoactive Substances


GNS 113Use of Library





Course CodeCourse Title

Credit units

GNS 121Citizenship Education II


OTM 103Technical English II


BAM 126Introduction to Entrepreneurship


BAM 122Business Mathematics II


BFN 121Elements of Banking II


BAM 214Business Law


BAM 221Principles of Management II


BFN 122Principles of Economics II


ACC 121Principles of Accounting II








Course CodeCourse Title

Credit units

ACC 211Financial Accounting I


ACC 222Cost Accounting I


ACC 223Auditing I


ACC 224Taxation I


BAM 212Business Statistics I


BAM 216Practice of Entrepreneurship


BAM 424Company Law


BFN 213Business Research Methods


OTM 201Technical English III




Course Code

Course Title

Credit Units

ACC 221

Financial Accounting II


ACC 222

Cost Accounting II


ACC 223

Auditing II


ACC 224

Taxation II


ACC 225

Public Sector Accounting


ACC 228

Business Communication


ACC 229

Research Project


BAM 222

Business Statistics II


BFN 211

Business Finance


GNS 202

Communication in English