new ishc · PDF filePal. R. & Korlahalli, S. (1994), Essentials of Communication, ... the formation of valid contracts, ... - Attestation Clause,

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INSTITUTE OF STRATEGIC HUMAN CAPITAL MANAGERS.

STRATEGIC MAMAGEMENT FA-101

1.0 OVERALL OBJECTIVE:

To enable the students acquire necessary techniques and competencies for effective performance of their

manpower/personnel functions

2.0 COURSE CONTENT:

2.1 INTRODUCTION

- Definition of management

- Concept of management

- The importance of management

- The challenge of management

- Management and Administration

- Perspectives of management

- Types of managers

- What managers do

2.2 MANAGEMENT SCHOOLS OF THOUGHT

- The functional management approach

- The behavioural science approach

- The human relations approach

- The quantitative approach to management

- The systems approach to management, and

- Scientific management approach

2.3 PRINCIPLES OF MANAGEMENT

- Planning

- Organizing

- Staffing

- Directing and leading

- Controlling

- Coordinating, and

- Taking decisions

2.4 UNDERSTANDING INDIVIDUALS AT WORK

- Motivation: What is it?

- Theories of motivation

- Time management

2.5 LEADING AND INTERPERSONAL RELATIONS

- What is leadership?

- Leadership/ management styles

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2.6 EFFECTIVE COMMUNICATION

- Communication process

- Barriers

- Skill acquisition and effective communication

2.7 EFFECTIVE PLANNING AND CONTROL

- Nature of planning: why plan?

- Planning approaches,

- Importance of planning

- Management by objectives

2.8 EFFECTIVE DECISION MAKING

- Why supervisors find it difficult to make good decisions

- The decision-making process

- Control and conflict management

- Effective delegation

- Introduction to Total Quality Management (TQM)

- Managing change

2.9 RECOMMENDED TEXTS

Adeleke, A. (2001) Management concepts and applications, Lagos: concept Publications Ltd

Drucker, P.F. (1974) The practice of Management: Tasks, Responsibilities and Practices, New York: Harper &

Row Publishers

Drucker, P.F. (1979) The practice of Management: London: Pan Books Ltd

Drucker, P.F. (1979) Managing for results: London: Pan Books Ltd

Drucker, P.F. (1978) The Age of Discontinuity: New York: Harper and Row

Drucker, P.F. (1976) The Unseen Revolution: New York: Harper and Row

Koontz, H., O’Donnel, W.H. (latest edition) Management, New York: McGraw Hill

Likert, R. (latest edition) New Patterns of Management, New York: McGraw Hill

Newman, William H. and Warren, E. Kirby (1977) The Process of Management Concepts, Behaviour and

Practice, New Jersey: Prentice Hall

Ouchi, William (1981) Theory Z, How American Business can meet Japanese challenge, Menlo Park,

California: Addison-Wesley Publishing Co

Tarrant, J.J. (1980) Drucker: The man who invented the corporate society, New York: Warner Books

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BUSINESS COMMUNICATION FA-102


This course is to expose students to the basic communication skills, while emphasizing theories or models and

techniques of communications, organizational communication systems and reporting skills.

2.0 COURSE CONTENT:

2.1 SOME BASICS IN COMMUNICATION

- Definition/Concept

- Elements of communication

- Functions of communication

- Communicating context

- Principles of communication

- Verbal and non-verbal communication

- Listening skills

- Oral and written skills

2.2 WRITING/GRAMMAR/CORRESPONDENCE

- Writing defined

- The Writing stage/process

- Aspects of English grammar

- Correspondence

2.3 COMMUNICATING THEORIES/MODELS

- Linear Model

- International Model

- Transactional Model

- Shannon & Weaver’s Communication Model

- Lasswell’s Model

- Melvin Defleur’s Model

- New Comb’s Model, etc

2.4 ORGANIZATIONAL COMMUNICATION

- Some aspects of organizational communication

- Types of organization communication

2.5 P.R AND MARKETING COMMUNICATION

- Fundamentals of P.R

- Definition

- What is P.R

- What P.R. is not

- Public of P.R.

- P.R. Advertising and Propaganda

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- The Concept of Image

- P.R. Planning formula

- Marketing defined

- Customer defined

- Marketing strategy or Mix

2.6 PROCEDURES OF MEETING, CONFERENCES, SEMINARS ETC

- Definition of meeting

- Conduct and procedure of meeting

- Aims, benefits and types of meeting

- Procedures, organization, implications of conferences, seminars, workshops symposia, etc

2.7 EFFECTIVE COMMUNICATION TIT-BITS

- Barriers (solutions) to effective communication

- Effective writing skills in business and organization

2.8 SPEECH/ PRESENTATION SKILLS

- Presentation structure and technique

- Speech/communication skills

2.9 REPORTS AND HAND-OVER NOTES

- Definition and types of report

- Writing the report

- Report case study

- Hand-over notes

2.10 NOTES TAKING AND SUMMARY SKILLS


Hybels, S. and Weaver II, R. (1998), Communicating Effectively, 5th

Edition, Boston:Mc Graw Hill

James, S.O. and Soola, O. (1990), Introduction to Communication for Business and Organizations, Ibadan:

Spectrum Books

kriztan, A. C., Merrier, P. and Jones, C. L. (2002), Business Communication, 5th

Ed., U.S.A. South Western

College Pill

Nwosu, I. & Idemili, S.O (1992), Public Relations: Speech, Media Writing and Copy, Enugu: Acena

Obasikene, J.I. et al (Ed) (2002), English for General and Specific Purpose, Enugu: Hugotez Publications

Ogbulogo,C. (2004), Business Communication in Practice, Lagos: Sam Iroanusi Publications

Oldcorn, R. (1996), Management, London: Macmillan Press

Pal. R. & Korlahalli, S. (1994), Essentials of Communication, New Delhi: Sultan Chand & Sons

Umoh, CB. (2008), Topics in Communication, 2nd

Edition, Jos: Gogo Int’l Ltd

Stanton, N. (1982), The Business of Communicating, London: Macmillan Press

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COMMERCIAL LAW FA-103


To familiarize the students with the legal environment of business in the real world and provide an

understanding of those basic principles and practice of law relating to contract, banking, negotiable

instruments, company, bankruptcy and other aspect of commercial law.

2.0 COURSE CONTENT:

2.1.1 PART I

2.1.1 NIGERIAN LEGAL SYSTEM

- Sources of Nigerian Law

- Jurisdiction of Courts

- Constitution, Edicts, etc

2.1.2 PART II

2.2.1 BUSINESS LAW

- Nature of contracts, the formation of valid contracts, terms of contracts, standard form of contracts,

factors affecting contracts.

- Discharge of contracts, negligence and nature of liability under Law of Tort, breach of statutory duty

and defence under Tort, conflicts of law, and contracts under seal-express.

- Implied contracts, quasi contracts, and bilateral contracts.

- Several contracts, entire contracts, international judgment, registration and enforcement by action.

2.2.2 PARTNERSHIP: ESSENTIAL ELEMENTS OF PARTNERSHIP

- Partnership deed

- Formation of partnership

- Dissolution of partnership

- Illegality of partnership

- Utmost good faith

- Liabilities of partners

- Disputes

- Bankruptcy of partners

2.2.3 LAW RELATED TO BANKING

- Essential conditions for establishing banking business

- Duties and responsibilities of bankers and customers

- Negotiable instruments: bills of exchange, cheques, draft, crossed cheques

- Promissory notes

- Letters of credit

- Guarantees and indemnities

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- Protection of bank securities

2.2.4 INSURANCE LAW

- Contracts of insurance

- Classes of insurance risks

- Premiums and claims

- Insurable interest

- Reinsurance

- Subrogation

- Bankruptcy or liquidation of assured

- Review of the Nigerian Insurance Decree

2.2.5 AGENCY

- The legal aspect of agency relationships

- Authority of agents

- Duties of agents

- Duties of principals to agents

- Liability of principals to third parties

2.2.6 SALE OF GOODS, HIRE PURCHASE AND SUPPLY OF SERVICES

- Description and conformity

- Quality of goods

- Rights of owners

- Transfer of property and risk

- Remedies for buyers and sellers

- Liens

- Implied term

- Stoppage in transit

2.2 PART III

2.3.1 CORPORATE LAW

- Formation of companies

- Types of companies

- The role of Corporate Affairs Commission in the formation of companies

- Articles and Memorandum of Association and their effect

- Shareholders and their rights

- Directors, Directorship and Secretaries of companies

- Effects of ultra-vires transactions

- Pre-incorporation and duties of promoters

- Statutory Books

- Company finances and accounts

- Auditors and Audit

- Company meetings and minutes books

- Arrangements, reconstruction and amalgamation

- Voluntary and compulsory liquidation

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- Rights and duties of liquidators and receivers

2.4 PART IV

2.4.1 BANKRUPTCY LAW

Acts of Bankruptcy

Capacity in Bankruptcy

Issues in receiving orders

Statement of Affairs

Meeting of creditors

Public Examination of Debtors

Adjudication Order

Official receivers appointment and powers

Special managers

Committee of inspection

Trustee’s duties

Power books

Remuneration and schemes of bankruptcy

Creditors proof of debts

Mutual dealings

Creditors

Special position of landlords

General debts and deferred debts

2.5 PART V

2.5.1 EXECUTORSHIPS AND TRUSTEESHIP

- Wills and Codicils

- General Introduction

- Concepts of Wills and Codicils

- Desirability of Wills and need for Codicils

- Testator/Testatrix

- Capacity of a Testator/Testatrix

- Appointment of Executor/ Executors

- Executor/ Executrix

- Due Execution, Procedure and after Execution

- Attestation Clause, Presumption of due Execution and Evidence Rebutting Presumption

- Effects of Wills and Codicils

- Security of Wills and Residuary Clause

2.5.2 TRUSTEESHIP

- Concept of Trust under Customary Law

- Essentials of an Express Trust

- Claimable Trust

- Resulting Trust

- Constructive Trust

- Appointment of Trustees

- Acceptance and Termination of trusteeship

- Duties of the Trustee

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2.6 RECOMMENDED TEXTS:

Abiola, S. (2006), Introduction to Nigeria Legal Method, 2nd

and Enlarged Edition, OAU Press Ltd.

Adesanya M.O. and Oloyede E.O. (1972), Business Law in Nigeria, Ibadan: Evans Brothers (Nig) Ltd.

Benjamin’s Sale of goods (1974), 1st

Edition, London: Sweet and Maxwell Ltd.

Big W.W. and Thompson, Rankin, Spicer and Peglar’s Mercantile Law, London: HFL Publishers Ltd.

Chitty on Contracts (1968), 23rd

Edition, Vol. II, London: Sweet and Maxwell Ltd.

Companies and Allied Matters act 1990, with the Amendments, Lagos: Federal Government Press.

Dada J.A. (2001), Principles of Nigeria Company Law, 2nd

Edition, Calabar: Wuse Press Ltd.

Denis Keenan (1982), Smith and Keenan’s English Law

Ezejiofor G.O. Okonkwo and Ilegbuna C.U. Nigeria Business Law

Garner, Bryan A. (2004), Black’s Law Dictionary 8th

Edition.

Megrah M. and Ryder F.R. (1982), Paget’s Law of Banking, 9th

Edition, London: Buterworths.

Olayide Adigun (1987), Cases and Texts on Equity Trusts and Administration of Estates

Orojo J.O. (1983), Nigerian Commercial Law and Practice, Vol.1 London: Sweet and Maxwell Ltd.

Orojo J.O. (1982), Company Law and Practice in Nigeria, 3rd

Edition, Lagos: Mbeyi and Associates Ltd.

Oche P.N. (2002), Banking Law and Practice in Nigeria, Machinery for Control of Banks and Banking Business,

Jos, Mono Expressions Ltd

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FUNDAMENTALS OF PSYCHOLOGY & SOCIOLOGY FA-104

1.0 OVERALL OBJECTIVES:

To expose students to the rudiments of Psychology and Sociology as they influence Human Resource

Management, thereby providing them with the basic knowledge of the two fields of Social Sciences.

2.0 COURSE CONTENTS:

2.1 GENERAL INTRODUCTION

- What is Science

- Characteristics of Science

- Differences between Social Science an Natural Science

- Methods and subject matter of the two Sciences

- Limitations of the Social Sciences

2.2 WHAT IS PSYCHOLOGY

- Psychology as a Science

- Nature of Psychology

- Scope and method of Psychology

- Basic elements of Psychology

- Personality and the Social-self

- Theories of personality development

- Determinants of human behaviour- Physiology, socio-cultural, psychological e.t.c

2.3 WHAT IS SOCIOLOGY?

Basic elements of Sociology

The uses of Sociology

2.4 CULTURE AND SOCIETY

- What is Society?

- Components of culture

- Importance of culture

- Cultural relativism

- Cultural diffusion and change

- Ethnocentrism

2.5 SOCIALIZATION

- What is socialization?

- Aims of socialization

- Agents of socialization

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- Process of socialization

2.6 SOCIAL INSTITUTIONS- STRUCTURE AND FUNCTIONS OF:

- Economic Institution

- Political Institution

- Educational Institution

- Religious Institution

- Family Institution

2.7 HUMAN GROUPS

- Types- Primary and Secondary, Formal and Informal, In and Out groups

- Characteristics

- Functions

- Goals

2.8 ROLES AND STATUS

Achieved and Ascribed roles and status


Agiobu- Kemmer, I. (ed) (2001) Reading in early childhood, Lagos: Deutchez Publishers

Arnold, J., Cooper, C. L. & Robertson, I.T. (1995) Work Psychology, London: Pitman Publishing

Coon, D, (1995), Introduction to Psychology: Exploration and Application, New York: West Publishing

Dworetzky, J.P. (1997), Psychology, Pacific Grove, California: Brooks/Cole Publishing Co

Henslin, James M. (1994), Social Problems, New Jersey: Prentice Hall

Hobbs and Blank (latest edition), Sociology:A study of Human Interaction

Olusanya, A. and Olurode, Lai (1988), Reading in Sociology, Lagos: John West Publishing

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STRATEGIC HUMAN MANAGEMENT & INDUSTRIAL RELATIONS FB -205


To introduce students to the rudiments of the problems and issues in Personnel Management and Industrial

Relations;

To enable students understand the nature of employment relationship as well as inevitability of conflicts that

emanate.


2.1 Definition, Scope and History of Personnel Management and Industrial Relations

2.2 Elements of employees staffing processes (job analysis, job description, job specifications, job standards

and human resource planning process)

2.3 Sources and methods of recruitment, selection with special reference to reliability and validity issues in

selection

2.4 Leadership and motivation, target setting, performance management and compensation management

and employees welfare services (N.S.I.T.F), accidents, educational assistance, retirement e.t.c

2.5 Definition and nature of industrial relations, the parties in industrial relations (trade unions,

management, employers’ associations, the state and its agencies), management of conflict with particular

reference to the joint consultation and collective bargaining

2.6 Training and Development, with emphasis on issues relating to organizational change, the role of external

consultants, career management and succession planning, workers’ education


Fajana, Sola (2002), Human Resource Management: An Introduction, Lagos: Lanofin and Co

Adewunmi, F. (Ed) (1997) Trade Unionism in Nigeria: Challenges for the 21st

century, Lagos: Friedrich Ebert

Stiftung

Akanji, B. (2000), Principles of Personnel Management, Lagos: Fadec Publishers

Alo, Oladimeji (1999), Human Resource Management in Nigeria, Lagos: Business and International Support

Associates Limited

Armstrong, M. (1996), A Handbook of Personnel Management Practice, London: Kagan Page

Banjoko, Simbo (1996) Human Resource Management: an expository approach, Lagos: Saban Publishers

Cheatle, K (2001) Human Resource Management, New York: Palgrave

Damachi, U. G. & Fashoyin, Tayo (ed) (1986) Contemporary problems in Nigerian Industrial Relations: Lagos

Development Press Ltd

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Farnham, D. and Pinlott, John (1995) Understanding Industrial Relations, London: Cassell

Fashoyin, Tayo. (1980), Industrial Relations in Nigeria, London: Longman Group Ltd

Fashoyin, Tayo. (Ed) (1992), Industrial Relations and African Development, New Delhi: South Asian Publishers

Fashoyin, Tayo. (1987), Collective Bargaining in the Public Sector in Nigeria, Lagos: Macmillan Nigeria

Publishers & Dept. of IRPM Unilag

Otobo, D. & Omole, M (Ed) (1987), Reading in Industrial Relations in Nigeria, Lagos: Malthouse Press Ltd

Peretomade, V.F. & Peretomade, O. (2001) Human Resource Management, Lagos: Obaroh & Ogbinaka

Publishers Ltd

Oche, P.N. (2002), Banking Law and Practice in Nigeria, The Core Elements of Banking Business. Jos, Mono

Expressions Ltd.

Raynold, F.M.B. and Devenport, B.J. (1976), Bowstedon Agency, 14th

Edition, London: Sweet and Maxwell Ltd.

Sagay I.E. Nigerian Law of Contracts, London: Sweet and Maxwell Ltd.

The Nigerian Wills Act

Utauma A.A. (1980), Nigerian Law of Real Property.

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ECONOMICS FB-206


To expose the students to the tools of Economics to enable them understand and appreciate public and

private policies as they affect the economy. At the end of the course, students would be in a position to

understand the interdependency amongst the decision-making units in an economy


2.1 ECONOMICS AND ECONOMIC SYSTEMS

- What is Economics

- Economics as a science

- Positive versus Normative Economics

- Microeconomics versus Macroeconomics

- Economic problems- scarcity, choice, and opportunity

- Economic systems

2.2 ALLOCATION OF RESOURCES

- How the price mechanism operates

- Allocation of resources in the real world

2.3 DEMAND AND SUPPLY ANALYSIS

- Demand, change in demand and shift in demand

- Determinants of demand

- Supply, change in supply and shift in supply

- Determinants of supply

- Market equilibrium and price formation

2.4 ELASTICITIES

- Elasticity of demand-own-price, Income and Cross-elasticity of demand

- Determinants of elasticity of demand

- Elasticity of supply

- Total revenue and price elasticity of demand

2.5 THEORY OF PRODUCTION AND COST ANALYSIS

- Production function in the short run

- Law of diminishing returns

- Stages of production

2.6 COST ANALYSIS

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- Nature of costs

- Theory of costs

- Cost behaviour in short run.

2.7 MARKET STRUCTURE ANALYSIS AND MARKET FAILURE

- Market structures

- Analysis of equilibrium- perfect competition, monopoly, monopolistic

- Competition and oligopoly

- National income accounting and circular flow of income

- Introduction to public finance: Taxation and Government spending

- Labour market: Structure, characteristics and processes

- Inflation: Causes, types and effects

- Introduction to economic growth and development

- Introduction to financial system


Adebayo, A. (1998) Economics, A simplified approach, Vol 1 &2, Lagos: African International Publications Ltd

Adekanye, Femi (1986) The Elements of Banking in Nigeria, 3rd

Edition, Lagos F&A Publishers

Ackley, Gardener (1966) Macro Economic Theory, Student Edition, New York: Collier-Macmillan

Baumol, William, J. (1961) Economic Theory and Operations Analysis, 2nd

Edition Englewood Cliffs, N.J:

Prentice-Hall Interntional Inc

Begg, D., Fischer, S., and Dornbusch, R. (1994) Economics, London: McGraw-Hill

Curwen, Peter J. (1974) Managerial Economics, London: Macmillan Press Ltd

David, C.C (1994) Economics for Professional Examinations, London: McGraw Hill Books Companies

Hanson, J.L (1997) Introduction to Economics, London: Macmillan

Harvey, J (2000) Mastering Economics, London: Macmillan

Harvey, J (1998) Modern Economics, New York: Palgrave

Jhingan, M.L (1997) The Economics of Development and Planning, New Delhi: Vikas

Lipsey, Richard G. and Chrystal, K Alec (1995): An Introduction to Positive Economics, London: ELBS with

Oxford University Press

Rickets, M. (1987) The Economics of Business Enterprises: New approaches to the Firm, Sussex: Wheatsheat

Books

Todaro, M.P. (1985, 1970) Economic Development in the Third World, London: Macmillan

Umo, J. U. (1996) Economics: An African Perspective, Ikeja, Lagos: John West Publications Ltd

Yesufu, T. (1996) The Nigerian Economy: Growth without Development, The Benin Social Sciences Series,

Benin: University of Benin

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MANAGEMENT INFORMATION SYSTEMS FB -207


To develop an understanding of the role and application of Corporate Information System (C.I.S), and

Information Technology (IT), in the management and control of organizations. To also expose candidates to

details of the technologies available to accomplish organization goals and objectives


2.1 OVERVIEW OF CORPORATE INFORMATION SYSTEM

- Definition of Corporate and Management Information System and its application in business.

- Definitions of system.

- General systems concepts.

- Definitions of information

- Features, Functions and Classification of Information

- Concept and Principles of controls Feedback and Feed –Forward

- Information Systems and Management Issues.

- Management Concept, Functions, Principles, Levels and Philosophies

- Knowledge Management (KM).

- Neutral Networks (NN)

2.2 COMPUTERS SYSTEMS IN BUSINESS

- Definitions and Concept of Computer

- Classes and Types of Computer Systems

- History, Development and Prospect of Information Technology

- Components of Computer

- Open Vs Proprietary Software

- Network client/ server Os

- Process Management and Os

- Security Software

- Computer Language and Language Translator

- Acquisition of Computer Hardware and Software

- Issues in setting up a Computer Department

- Computer Bureau

- E-Government Tools and Software

- Accounting Software Models in Government Operations

2.3 DATA PROCESSING CYCLE

- Data Collection Methods

- Data Classification Methods

- Data Maintenance

- Management reports and Types

2.4 SYSTEM ACQUISITION/ DEVELOPMENT PROCESS

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- Systems acquisition and development methodology

- Investigation and Feasibility Study

- Requirement Analysis and Initial Design

- System Design, Selection, Acquisition/ Development

- System Implementation

- System Maintenance and Program changes

- Project Management

2.5 COMPUTER-BASES INFORMATION SYSTEM

- Transaction Process System (TPS)

- Management Information System (MIS)

- Decision Support System (DSS)

- Executive Information System (EIS)

- Office Automation System (OAS)

- Knowledge Work System (KWS)

- Expert System (ES)

2.6 BUSINESS DATA PROCESSING SYSTEM

- Batch Processing System

- On-Line / Real-Time Processing System

- Database Management System

- Distributed System

2.7 INFORMATION TECHNOLOGY CONTROLS AND SECURITY

- Computer Crime/ Fraud; Methods and Prevention

- Computer Control, Administrative and Application Controls

- Digital Signature and Certificates, Hashing, Encryption etc.

- Pravach issues

- Authentication and access control software

- Anti-Virus Software

- Virus and Worm

- Firewall and Intrusion Detection a Systems (IDS)

- Web Trust

2.8 CONTEMPORARY ISSUES IN SYSTEM DEVELOPMENT

- Nature of a Business and Accounting System

- Computer Networking, Types and Configuration

- Electronic Data Interchange (EDI)/ Electronic Data Transfer (EDT)

- The Internet, Intranet and Extranet : History, Tools, Benefits

- The World Wide Web (WWW)

- E-Commerce, E-Business

- E-Business Enabling Software

- Supply Chain Management (SCM)

- Customer Relationship Management (CRM)

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- Sales Force Automation (SFA)

- Human Resource Management

- Asset Management

- Manufacturing (CAD/ CAM CNC)

- Internet Protocols and Standards

- Seven-Layer as reference model

- Physical

- Data Link

- Network

- Transport

- Session

- Presentation

- Application

- The GSM: History, Functions, Benefits

- Extensible Business Reporting Language (XBRL)


Adams R. Wagner G. (1986), Computer Information System. An Introduction, Ohio: South Western

Publishers.

Ande J.O.M. (1998) Hands on Computer a Business Approach: Jos University Press.

Cleasy T. (1998), Business Information Technology, London: Financial Times Publishers.

Fasua K. (2005), Business Information and Communication Systems, Jos: Larigraphics Publishers.

Nedosa P. and Eseyin E. (2001), Introduction to Library and Information Communication Technology, Jos:

Deka Publishers.

Norton B. and Smith C. (2004), The Internet in Business, London: Hodder &Stoughton Publishers.

O’Bren J. (2003), Introduction to Information System, 8th

Edition, New York: McGraw Hill Inc.

Oduyoy J. (1996), Data Processing and Information System, Lagos: HeroJoo Publishers.

O’Leasy T. and O’Leasy L. (1998), Computing Essentials. New York: McGraw Hill Inc.

The Accounting Frontier, Journal of NAA (Various Editions).

The Certified National Accountant (Different Editions) Journal of ANAN

Williams M.C. (1999), “Using Information Technology” London, Heinemann Publishers.

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FINANCIAL ACCOUNTING FB-208


This is an intensive course designed to prepare and strengthen students in the field of accounting. Emphasis

will be on the mechanics of accounting preparation with some elements of accounting theory.

2.0 COURSE CONTENT:

2.1 PREPARATION OF FINAL ACCOUNTS WITH ADJUSTMENTS

- Accounting concepts and conventions

- Preparation of financial statements

- Adjustments for bad debts, doubtful debts, prepayment and accruals

2.2 ACCOUNTING FOR DEPRECIATION-FURTHER ADJUSTMENTS

- Reasons for depreciation

- Depreciation methods

- Plant register

- Treatment of depreciation provision

- Assets retained in use after being fully depreciated

2.3 SELF-BALANCING LEDGERS AND CONTROL ACCOUNT

- Meaning and uses of control account

- Debtors control accounts

- Creditors control accounts

- Control accounts problems

2.4 ACCOUNT FOR INVENTORY

- Discounts

- Costs associated with inventory

- Objectives of material pricing

- Choice of method

- Double entry aspects of material costing

- Reports on materials

2.5 MANUFACTURING ACCOUNTS

- Production process

- Elements of costs

- Preparation of final accounts in manufacturing organization

2.6 BANK RECONCILIATION

- Causes of disagreement of accounts

- Terminologies used in bank reconciliation

- Techniques of bank reconciliation.

2.7 INCOMPLETE RECORDS AND SINGLE ENTRY

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- Causes of Incomplete records

- Preparation of final statements from incomplete records

- Reconstruction of accounts from incomplete records

2.8 DEPARTMENTAL ACCOUNTS

- Need for departmental accounts

- Accounting procedure

- Accounting treatment of expenses

- Departmental accounts preparation

- Performance evaluation of the department

2.9 ACCOUNTIGN FOR CLUBS AND NOT-FOR-PROFIT MAKING ORGANIZATIONS

- Sources of fund

- Receipt and payments accounts

- Income and expenditure accounts

- Converting receipts and payments accounts to income and expenditure accounts


- Review of the Books of Original Entry

- Preparation and evaluation of Trial Balance

- Preparation of Extended Trial Balance and its relationship with Final accounts


- Preparation of final statements

- Adjustments for final accounts, example: bad debts, doubtful debts, accruals, prepayments e.t.c

2.11 PARTNERSHIP ACCOUNTS

- Introduction to simple partnership accounts

- Preparation of partnership accounts

- Preparation of current and capital accounts of partners

- Accounting treatment and adjustments for admission of a new partner and retirement and death of a

partner

- Valuation of goodwill in business

- Preparation of final accounts from partnership accounts

- Preparation of both revaluation and realization accounts

- Partnership conversion into limited liability company, and the application of journal entries in partnership

2.12 BRANCH ACCOUNTS

- Preparation of simple branch accounts

- Adjustments for goods sent to branch and from branches

- Introduction to treatment of foreign branch accounts

- Currency conversion in foreign branch accounts.

2.13 BILLS OF EXCHANGE

- Uses of bills of exchange

- Dishonoured bills

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- Bills paid before maturity

- Contingent liabilities and bills

- Accounting treatment of bills of exchange

2.14 CONSIGNMENT ACCOUNTS

- Characteristics of consignment accounts

- Accounting treatment in the books of consignor and consignee


Ainsworth, P. et al (1997), Introduction to Accounting, An Integrated Approach, Vol. 1 & 2, New York: Irwin

Book

Ande, J. O. M (1996), Corporate Financial Accounting, Jos University Press Ltd

Ande, J. O. M (2010), Non-Accountants Accounting vs Accountants Accounting, Jos University Press Ltd

Damagun, Y. M (1996), Introduction to Financial Accounting, Clestinno Press Jos

Frank Wood (1992), Business Accounting I & II, West African Edition

Gupta, Grewal, and Shukka (2003), Advanced Accounts, Vol. 1-3, New Delhi: S. Chand & Company Ltd

Inanga, I. (1985), Principles of Accounting, Nigeria

Millichamp, H.A. (1992), Foundation Accounting, 3rd

Edition, London

Okoye, E.A. (2000), Financial Accounting for students and Managers, Nigeria

Okwoli, A.A. (2007), Principles of Financial Accounting, 3rd

Edition, Jos: Go-go International Ltd

Oyeyemi, F.O.. Financial Reporting Standards

Wariboko, N. (1995), Financial Statement Analysis, Nigeria.

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COMPANY LAW & NIGERIA LEGAL SYSTEM INTER -309


To familiarize the students with the legal environment of business in the real world, and provide an

understanding of those basic principles and practice of law relating to contact, banking, negotiable

instruments, company bankruptcy and other aspects of commercial law.

2.0 COURSE CONTENT:

2.1 NIGERIA LEGAL SYSTEM

- Sources of Nigerian law

- Jurisdiction of Courts

- Constitutions, Edicts

2.2 BUSINESS LAW

- Nature of contracts, the formation of valid contracts, terms of contracts, standard form of contracts,

factors affecting contracts

- Discharge of contracts, negligence and nature of liability under Law of Tort, breach of statutory duty and

defence under Tort, conflicts of law, contracts under seal-express

- Implied contracts, quasi contracts, bilateral contracts

- Several contracts, entire contract, international judgement, registration and enforcement by action

2.3 PARTNERSHIP: ESSENTIAL ELEMENTS OF PARTNERSHIP

- Partnership deed

- Formation of partnership

- Dissolution of partnership

- Illegality of partnership

- Utmost good faith

- Liabilities of partners

- Disputes

- Bankruptcy of partners

2.4 LAW RELATING TO BANKING

- Essentials conditions for establishing banking business

- Duties and responsibilities of bankers and customers

- Negotiable instruments: bills of exchange, cheques, drafts, crossed cheques

- Promissory notes

- Letters of credit

- Guarantees and indemnities

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- Protection of bank securities.

2.5 INSURANCE LAW

- Contracts of insurance

- Classes of insurance risks

- Premiums and claims

- Insurable interest

- Reinsurance

- Subrogation

- Assignment

- Bankruptcy or liquidation of assured

- Review of the Nigerian Insurance Decree

2.5 AGENCY

- The legal aspect of agency relationship

- Authority of agents

- Duties of agents

- Duties of principal to agents

- Liability of principals to third parties

2.6 SALE OF GOODS, HIRE PURCHASE AND SUPPLY OF SERVICES

- Description and conformity

- Quality of goods

- Rights of owners

- Transfer of property and risk

- Remedies for buyers and sellers

- Liens

- Implied term

- Stoppage in transit

2.7 CORPORATE LAW

- Formation of companies

- Types of companies

- The role of Corporate Affairs Commission in the formation of companies

- Articles and Memorandum of Association and their effect

- Shareholders and their rights

- Directors, Directorship and Secretaries of Companies

- Effects of ultra-vires transaction

- Pre-incorporation and duties of promoters

- Statutory Books

- Company finances and accounts

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- Auditors and Audit

- Company meeting and minutes books

- Arrangements, reconstruction and amalgamation

- Voluntary and compulsory liquidation

- Rights and duties of liquidators and receivers

2.8 BANKRUPTCY LAW

- Acts of Bankruptcy

- Capacity of Bankruptcy

- Issues in receiving orders

- Statement of affairs

- Meeting of Creditors

- Public examination of the Debtors

- Adjudication Order

- Official receivers appointment and powers

- Special managers

- Committee of inspection

- Trustee’s duties

- Power books

- Remuneration and schemes of arrangement

- The debtors’ property

- Disclaimer discharge of bankruptcy

- Creditors’ proof of debts

- Mutual dealing

- Creditors

- Special position of landlords

- General debts and deferred debts

2.9 EXECUTORSHIPS AND TRUSTEESHIP

- Wills and Codicils

- General Introduction

- Concepts of Wills and Codicils

- Desirability of Wills and need for Codicils

- Testator/Testatrix

- Capacity of a Testator/Testatrix

- Appointment of Executor/Executors

- Executor/Executrix

- Due Execution, Procedure and after Execution

- Attestation Clause, Presumption of due Execution and Evidence Rebutting Presumption

- Effects of Wills and Codicils

- Security of Wills and Residuary Clause

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2.10 TRUSTEESHIP

- Concept of Trust under Customary Law

- Essentials of an Express Trust

- Claimable Trust

- Resulting Trust

- Constructive Trust

- Appointment of Trustees

- Acceptance and Termination of trusteeship

- Duties of the Trustee


Abiola, S. (2006), Introduction to Nigeria Legal Method, 2nd

Edition and Enlarged Edition, OAU Press Ltd

Adesanya, M.O. and Oloyede, E.O. (1972), Business Law in Nigeria, Ibadan: Evans Brothers Nig. Ltd

Benjamin’s Sale of Goods (1974), 1st

Edition, London: Sweet and Maxwell Ltd

Big, W.W. and Thompson, Rankin, Spicer and Peglar’s Mercantile Law, London:HFL Publishers Ltd

Chitty on Contracts (1986), 23rd

Edition, Vol 11, London: Sweet and Maxwell Ltd

Companies and Allied Matters Act 1990, with amendments, Lagos: Federal Government Press

Dada, J.A. (2001), Principles of Nigeria Company Law, 2nd

Edition, Calabar: Wusen Press Ltd

Dennis Keenan (1982), Smitth and Keenan’s English Law

Ezejiofor, G.O. Okonkwo and Ilegbuna, C.U. Nigeria Business Law

Garner, Bryan A. (2004), Black’s Law Dictionary 8th

Edition

Megrah, M & Ryder, F.R. (1982), Paget’s Law of Banking, 9th

Edition, London: Buterworths

Olayide Adigun (1987), Cases and Texts on Equity Trust and Administration of Estates

Orojo, J.O (1983), Nigerian Commercial Law and Practice, Vol1 London: Sweet and Maxwell Ltd

Orojo, J.O (1982), Company Law and Practice in Nigeria, 3rd

Edition, Lagos: Mbeyi and Associates Ltd

Oche, P.N. (2002), Banking Law and Practice in Nigeria, Machinery for Control of Banks and Banking Business,

Jos, Mono Expressions Ltd

Raynold, F.M.B. and Devenport, B.J. (1976), Bowstedon Agency, 14th

Edition, London: Sweet and Maxwell Ltd

Sagay, I.E. Nigerian Law of Contracts, London: Sweet and Maxwell Ltd

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PERSONNEL AUDIT & LABOUR LAW INTER -310


To enable students know the background and sources of Nigerian labour law and their effect on Human

resources in Nigeria

To enable students appreciate ILO Conventions and Recommendations

2.0 COURSE CONTENT:

2.1 FUNDAMENTALS AND PRINCIPLES OF AUDIT

- Legal and Regulatory Framework of Auditors

- Engagement process

- Pre-engagement and planning process

- Analytical review procedures and sample of specific applications

- Conceptual model of audit risk

- Materiality procedure of obtaining evidence

- Review of audit working papers

- Internal and External auditors

- Independence, objectivity, integrity, confidentiality, skills, care and competence

- True and Fair view, materiality and judgement

2.2 REGULATORY AND ETHICAL ISSUES

- Scope and terms of engagement of auditors as provided in:

- Companies and Allied Matters Act, Cap 20 Laws of the Federation of Nigeria, 2004

- Banks and other Financial Institutions Act 25 of 1991

- Insurance Act of 2003

- International Auditing Standards

- Pension Act

- Nigerian Accounting Standards Boards Act/ Financial Reporting Council of Nigeria Act

- Nigerian Standards of Auditing (NSA)

- Other International Regulatory Bodies: Auditing Practices Board of the U.K

- Statement of Accounting Standards (SAS) and Nigerian Statements of Auditing (NSA)

- Candidates to be familiar with the instruments establishing various organizations such as NDIC,

PENCOM, CBN, NASB, BPE

- Professional pronouncements and their application, that is guidelines and standards of the Institute

and other International Bodies

- Supervision and monitoring of auditors

- Quality control, working papers, peer review

- Functions and responsibilities of the Institute in supervising and monitoring auditors

- Threats to auditors’ independence and their resolutions:

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- Conflict of interest, beneficial shareholding, financial involvement with or in the affairs of clients’

personal relationship, audit fees

- Quality control and peer review

2.3 AUDIT SAMPLING AND PROGRAMME PLANNING

- Computer audit

- Administration control

- Audit approach and procedure

- General and application control

- System document

- Data and programme file access control

- Hardware control

- Application of techniques and procedures

- Reporting responsibility

- Payroll audit- P.A.Y.E deductions, pension, tax remittance etc

2.4 INTERNAL CONTROL SYSTEM

- Internal risk and control risk

- Transactional errors and irregularities

- Alternative audit strategies

- Writing appropriate report on Internal Control

- Domestic report

2.5 SPECIALIZED AUDIT

- Banks

- Building

- Insurance companies

- Law practice

- Government department

- Transfer of shares

- VAT verification

- Value For Money audit

- Going concern audit

- Audit of specialized items:

- Debtors

- Stocks

- Creditors/Accruals

- Bank and Cash

- Fixed Assets

- Long Term Liabilities

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2.6 THEFT, EMBEZZLEMENT AND MONEY LAUNDERING

- Detecting theft, embezzlement, counterfeiting and money laundering

- Embezzlement, counterfeiting and money laundering.

2.7 LABOUR LAW

- A Historical Overview of labour law in Nigeria

- Received laws-Freedom of Contract

- Guided Interventions-1968

2.8 INDIVIDUAL CONTRACT OF EMPLOYMENT

- Definition- Nature

- Contents-Rights and Obligations of Employer and Employee

- The Labour Act

2.9 HEALTH AND SAFETY AT WORK

- Common law duty of employer

- Statutory duties

- Factories Act

- Liability and Compensation for Industrial injuries

- Negligence-Defences

- Workmen’s Compensation Act

2.10 COLLECTIVE LABOUR RELATIONS

- Freedom of Association and Right to organize

- Legal status of trade unions

- Trade unions and their members

- Trade Union Acts

- Collective Bargaining and Trade Union Recognition

- Casual Employment, Contract Staff and Trade Unions

2.11 SETTLEMENT OF TRADE DISPUTES

- What is a trade dispute?

- Trade disputes and industrial actions

- Strikes, Lockouts

- Trade Union Immunity

- Statutory procedure for the settlement of trade disputes

- The Trade Disputes Acts, Trade Disputes (Essential Services) Act

- Institutions for the settlement of trade disputes-IAP and NIC

- The role of the Minister of Employment, Labour and Productivity

- Globalization and Corporate Governance

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Adeniyi, A.A. (2004), Auditing and Investigation, 1st Edition, Lagos: ET-Toba Ventures Limited

Aguola, O . (2002) Fundamentals of Auditing, Enugu: Meridian Associates Publisher

CAMA (1990), Companies and Allied Matters Act 1990, Lagos: Landlord Publishers

CBN (1990), Prudential Guidelines, Lagos: Central Bank of Nigeria (CBN) Publication

Crowhurst, J.H., Auditing, A Guide to Principles and Practices and Practices, London: Cassell Limited

Damagun, Y.M. (2005), Auditing Theory and Practices, 2nd

Edition, Zaria: ABU Press

Ekwere, A.B. (1997), Contemporary Auditing Jos: Fab Anieh Press

International Auditing Standard (Academic Version) (2006), Lagos: BPP Publishing Ventures

Lee, T.A. Corporate Audit Theory, Chapman and Itall

Messier W.F. Jr. (2002) Auditing and Assurance Service: A Systematic Approach 2nd

Edition

Agomo, Chioma Kanu (latest edition)m Monograph on Labour Law, Nigeria: Kluwer Law International-

Publishers

Bankole, B. (2000), Employment Law, Lagos: Library Services Ltd

Bankole, B. (1999), Company Law, Lagos: Library Services Ltd

Blanpain, R. (Editor), International Encyclopaedia of Laws

Dada, T.O. (1998), General Principles of Law, Yaba, Lagos: T.O. Dada and Company

Obilade, A.O. (2002), The Nigerian Legal System, Ibadan: Spectrum Books Ltd

Ogunniyi, O. (latest edition), Nigerian Labour and Employment Law in Perspective, Lagos: Flio Publishers

Ltd

Uvieghara, E.E. (2001), Labour Law in Nigeria, Lagos: Malthouse Press Ltd

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BUSINESS ADMINISTRATION & SYSTEMS DEVELOPMENT INTER -311


The purpose of this course is to broaden the students’ knowledge about the general environment in which

business organizations operate. It is also to provide a deeper understanding of the interrelatedness of the

organic business functions within a given environment, including the influence of government and

international institutions.

2.0 COURSE CONTENT:

2.1 THE NATURE AND THE DEVELOPMENT OF BUSINESS ORGANIZATIONS

- Types of business organizations: sole-proprietorship, partnership,

and limited liability companies- private and public

2.2 THE ORGANIC BUSINESS FUNCTIONS

- Production

- Finance

- Marketing

- Personnel

2.3 THE BUSINESS ENVIRONMENT

- Economic

- Political

- Socio-cultural

- Technological

- Legal, and

- Corporate environment

- Influence of the environment on business management

2.4 THE MANAGEMENT PROCESS

- The functions performed by managers in organizations, their rationale, and their limits on controlling

business activities and behaviours

- Setting objectives: planning, organizing resources, controlling and coordinating activities.

- Directing, innovating, motivating personnel, staffing, providing leadership by reducing or preventing

uncertainties

2.5 THE MANAGEMENT TECHNIQUES OBSEREVABLE IN NIGERIA ORGANIZATIONS

- New concepts of management that may be applied in Nigeria

- Measuring the performance of organizations including systems approach, and making changes in existing

parastatals and business establishments in Nigeria

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2.6 ORGANIZATION FOR BUSINESS PRACTICE

- Requirements and procedures

- Organization and management

2.7 SPECIAL TOPICS

- The Nigerian economic and financial systems, and their impact on business organizations

- The influence of public policy on business organizations

- Ethical issues in business organizations

- Social responsibility of business organizations

- Influence of globalization on business organizations


Adewunmi, W. (2002), Ethics in Professional Practices in Nigeria, Association of Professional Bodies in Nigeria,

Lagos: Okeagbe Books Company

Aniagor, V.V. & Ejiofor, P. (latest edition), The Nigerian Manager, Challenges and Opportunities, Lagos:

Longman Nigeria

Cartwright, R. (2001), Mastering the Business Environment, London: Palgrave

Ejiofor, Pita (1981), Management in Nigeria: Theories and Issues, Onitsha: African Educational Publishers

Ifechukwu, J.A. (1981), Business Management: Principles and Practice, Nnewi: Landmark Nigeria Publishing

Company

Iyanda, O. & Bello, J.A. (1988), Elements of Business in Nigeria, Lagos: University of Lagos, Press

Keith and Grubeline (latest edition), An Introduction to Business Enterprises

Ojo, A. T. (1992), Business Performance Improvement through Cost Management, Lagos: Unilag Press

Ola, R. F. (2001), Techniques in Administration and Management, Lagos: Amfitops Books Company

Osaze, E.B. (latest edition), Nigeria Corporate Policy and Strategic Management; Text cases

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HUMAN TRAINING & DEVELOPMENT INTER -312


The course is designed to enable students acquire the tools for identifying training needs, designing,

implementing and evaluating highly effective training programmes of various types and scale

2.0 COURSE CONTENTS

2.1. Education, the solid base for effective training

2.2. Relationship between training and other personnel functions, factors bringing about the need for

organizational training

2.3. Identifying training needs for individual employees, departments and organizations, as well as nations

2.4. Designing training programmes (learning objectives, sequence, instructors, location, methods of

training, on-the-job and off-the-job considerations) implementing (programming and contingencies),

principles of adult learning

2.5. Evaluating of training for effectiveness, training records etc

2.6. Training institutions(public and private): The Centre for Management Development, Institute of

Strategic Human Capital Managers, Tertiary Institutions etc

2.7. Professional associations: The Nigerian Institute for Training and Development, Nigerian Institute of

Management, etc

2.8. Comparative training models between public and private sectors organizations

2.9. The role of Government in Training and Development in Nigeria

2.10. Problems of Training and Development in Nigeria

2.11. Preparation of Training proposal

2.12. Preparation of Training budget


Banjoko, S. (1996), Human Resource Management, Lagos: Saban

Fajana, Sola (2002), Human Resource Management: An Introduction, Lagos: Labofin and Co

Maduabum, C.P. (1996), Management of Training in the Nigerian Public Service: 1914-1993, Badagry: ASCON

Ojo, F. (1999), Human Resource Management, Lagos: Panaf

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ADVANCED HUMAN TRAINING & DEVELOPMENT PE1-413


To enable student understand industrial relations policies programme and practice that will enhance

industrial peace at micro and macro level of organisations. To inculcate in the candidates the ability to

demonstrate an understanding of the values ethics and attitudes of human managers and how they

contribute to confidence and trust in the labour market

2.0 COURSE CONTENTS

- Trade Unions

- Definition and Types

- Development of Trade Unions

- Central Labour Organizations

- Problems of Union administration in Nigeria

- International Organizations. ILO, OATUU

- Comparative

2.1 Overview Of Industrial Relations

- Nature and Scope of Industrial Relations

- Parties in Industrial Relations

- Political, Economics, Legal and Socio/Cultural influences in the practice of Industrial Relations

2.2 Labour Disputes And Resolution

- Definitions

- Types of Disputes

- Manifestations of Grievance

- Disputes Settlement, Procedure, Internal and External Strikes, Wort-to rule, Go-Slow. Etc.

2.3 Theories Of Industrial Relations

- The Classical Perspective

- The Institutional School

- The Radical Perspective

- The Systems Model

- Other Models

2.4 Trade Unions

- Definitions and Types

- Development of Trade Unions

- Central Labour Organizations

- Problems of Union Administration in Nigeria

- International Organizations: ILO, OATUU

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2.5 Collective Bargaining

- Definition and Concept, Theories, Types of Collective Bargaining

- Elements of Collective Bargaining

- Legal Framework of Collective Bargaining

- Structure of Collective Bargaining / Bargaining Levels

- Constraints to Collective Bargaining

- Case Studies: ( Private and Public Sector Bargaining Experiences)

2.6 Employer’s Associations

- Development of Employers’ Associations

- Functions and Types

- Nigeria Employers Consultative Association (NECA)

2.7 Employer’s and Employees’ Right and Responsibilities

- Employees’ and Employers’ Rights

- Management Right and Prerogatives

- Communication Methods, e.g. Deputation, Joint Consultation

- Labour Management Relations

- Industrial Democracy / Workers Participation in Management

2.8 Other Issues

- Unemployment and Industrial Relations

- Causes, Types of Unemployment, Wage Determination, Union Responses in a Depressed Economy

- Industrial Relations under Military and Democratic Regimes

- The Future of Industrial Relations in Nigeria


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HUMAN &ORGANIZATIONAL BEHAVIOUR/ PE1 -414

ADVANCED PSYCHOLOGY


To enable students understand the fundamentals of human behaviour and the interplay between

behaviour and performance

To assist the students appreciate the dynamics of individuals and group attributes in resource

management.

To examine the candidate’s knowledge and understanding on objectives above.


2.1 FOUNDATIONS OF INDIVIDUAL BEHAVIOUR

- Biographical characteristics

- Intellectual and physical abilities

- A definition of learning and theories of learning, critical thinking, positive and negative reinforcement

- Perception and individual decision making

- Values, attitudes and job satisfaction

- Personalities and emotions

- Employee motivation

- Early theories of motivation

- Hierarchy of needs theory

- Theory X and Y

- Contemporary theories of motivation

- ERG theory

- McClelland’s theory needs

- Goal-setting theory

- Reinforcement theory

- Equity theory

- Expectancy theory

2.2 FOUNDATION OF GROUP BEHAVIOUR

- Classification of groups

- Stages of group development

- Analysis group interaction

- Work group behaviour

- Group structure, processes and tasks

- Group decision making

- Group decision making techniques

36 | P a g e

- Communication, types, functions, processes, barriers and improvement

- Leadership

- Traits theories

- Behavioural theories

- Contingency theories

- Neo-charismatic theories

- Contemporary issues in leadership

- Power and politics.

- Bases of power

- Power tactics

- Unequal power in the work place

- Reality of politics

- Defensive behaviour

- Understanding power dynamics

- Conflict and negotiation

2.3 FOUNDATIONS OF ORGANIZATIONS

- Organizational structure

- Organizational design and employee performance

- Work design and technology

- Foundations of human resource policies and practices

- Performance evaluation

- Training and career development

- Managing diversity in organizations

- Organizational culture

2.4 ORGANIZATIONAL CHANGE

- Forces of change

- Managing planned change

- Resistance to change

- Change agents

- Work stress

- Understanding stress

- Sources of stress

- Individual differences

- Consequences of stress

2.5 FUTURE TRENDS IN ORGANIZATIONAL BEHAVIOUR AND PERFORMANCE

- Challenges and opportunities in organizational behaviour and performance

- Responding to globalization

- Improving quality and productivity

- Improving people skills

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- Empowering people

- Psychology analysis of work place management

- Decision making in organisation

- Psychology of Human resource policies and practise

- Management and Performance evaluation.

- Psychology of marketing and advertisement.

- Communication Process and information management.

- Psychology of conflict management

- Stress in work place.

- Psychology in work place.

- Managing innovation, product development and entrepreneurship

- Psychology of financial management


Akata, G.O (2003), Strategic Performance Management: Your Key to Business Success, Ibadan:

Spectrum Books Ltd

Argyris, Chris (1997), On Organizational Learning Massachusetts: Blackwell Publishers Inc

Gbadamosi, G & Adebakin, M.A. (1996), Organizational Behaviour: A Basic Introduction, Ikeja: Pumark

Nig. Ltd

Effiong, O. G. (2001), Organizational Behaviour and Work Ethics: Issues and Perspectives, Lagos:

Lithoquick Production

Elias, A. (Ed.) (2000), Labour and Industry, Lagos: Akin Fash Company Ltd

Hackman, J.R., Lawler, E.E. & Porter, L.W. (1977), Perspective on Behaviour in Organizations, New York:

McGraw Hill Book Company

Harris, T.A. (1969), I’m O.K-You’reO.K: A Practical Guide to Transactional Analysis: New York: Harper

and Row Publications

Hersey, P. & Blanchard, K.H. (1977), Management if Organizational Behaviour: Utilizing the Human

Resources, New Jersey: Prentice Hall, Inc.

Hill, N.C. (1981), Counselling at the Work Place, New York: McGraw Hill Book Company

Wexley, R.N. & Yukl, G.A. (1984), Organizational Behaviour and Personnel Psychology, Illinois: Richard

and Irwin, Inc

Ken, S. (Ed.), (1979), Organizational Behaviour, Ohio: Grid Publishing, Inc

Landy, F.J. (1985), Psychology of Work Behaviour, Illinois: The Dorsey Press

Levinson, H. (1979), Organizational Diagnosis, Massachusetts: Harvard University Press

Oladunni, S.O. (1998), Issues in Corporate and Human Resource Management in the Oil Industry, Lagos:

Publishing Resources Nig. Ltd

Ritti, R.R & Funkhouser, G.R. (1977), The Ropes to Skip and the Ropes To Know: Studies in

Organizational Behaviour, Ohio: Grid Inc

Robbins, S.P. (2001), Organizational Behaviour, New Delhi: Prentice Hall of India

Roltnis, S.P. (2001), Organizational Behaviour, New Delhi: Prentice Hall of India

Shaw, B.M. (Ed), (1983), Psychology Foundations of Organizational Behaviour, Illinois: Scott, Foresman

and Company

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Sote, G.A. (1999), Recruitment, Selection and Placement of Workers in Nigeria Organizations, Ikeja: Xcel

Publishers

Sote, G.A. (Ed) (1999), Coping With Retirement, Lagos: Regy-Five Associates Ltd

Porter, L.W., Lawier 111, E.E. 81 Hackman, 3.R. (1975), Behaviour in Organizations, N.Y. : McGraw- Hill

Book Company.

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LIFE & PROPERTY INSURANCE PE1 -415


1.1 To enable students understand the principles and practice of insurance and social security reference to

pensions and other social security schemes in Nigeria.

1.2 To sensitize students to the need for effective welfare schemes that will meet the post-employment

needs of workers.


- Historical Development of Insurance

- The General Principles of Insurance: Insurable interest, utmost good faith, indemnity and subrogation,

contribution and proximate cause.

- Risk Management and Insurance

- Types of Individual Annuities: group annuities, contribution and benefit formulae, past experience,

eligibility, testing provision on termination of service.

- Pension: Meaning & Types.

- General Principles of Social Insurance: actuarial and demographic aspects of social insurance schemes,

with special reference to developing countries.

- Government Statutory Provisions: Pension Act, Workmen’s Compensation Act, The National Provident

Fund, The National Social Insurance Trust Fund.

- Insurance Schemes for Social Clubs, Friendly Societies, Trade Unions, etc.

- Problems of Insurance and Pension Administration in Nigeria.

- Comparative Analysis of Insurance & Pension Practices in other countries: Britain, Ghana, etc.

2.1 PROPERTY DAMAGE INSURANCE COVER 1

- Standard fire and special contingencies policy

- Provision of terrorism cover

- Theft policies

- All risks policies including risks in oil gas and mineral exploitations

- Types of property insured

- Other commercial property insurances

Appendix 1. Specimen commercial combined policy

Appendix 2. Specimen commercial all risks policy

2.2 PROPERTY DAMAGE INSURANCE COVER 2

- Clauses commonly found in property damage policies

- First loss, floating and blanket insurances

- Combined and package policies

- Use of average conditions, warranties and conditions precedent, excesses, deductibles and franchises.

40 | P a g e

2.3 BUSINESS INTERRUPTION INSURANCE

- Need for and function of business interruption insurance

- Differences between accountants and insurers gross profit

- Development of payroll coverage

- Indemnity periods

- Calculations of gross profit sum insured

2.4 OIL, GAS AND MINERALS INSURANCE:

- insurance relating to upstream

- insurance relating to down stream

- insurance relating to minerals exploitation.

2.5 RECOMMENDED TEXT BOOKS:

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ADVANCED HUMAN CAPITAL MANAGEMENT & PROFESSIONAL ETHICS PE1-416


To enable students acquire the necessary tool for designing, maintaining and evaluating personnel policies

and programmes

To sensitize students to current developments that may impact on human resources management

To prepare students for better management of workplace conflict, employee career and development


2.1 PERSONNEL POLICIES AND PLANNING

- Forecasting manpower needs

- Defining organizational goals

- Policy guidelines and strategies

- Career planning and patting

- Succession planning

2.2 BUDGETING AND PLANNING IN (PUBLIC AND PRIVATE SECTORS)

- Rationale for budgeting and planning

- Tools and techniques for budgeting

- Tools and techniques for planning

2.3 APPLIED HUMAN RESOURCES MANAGEMENT

- problems in Human Resources Management

2.4 COMPENSATION MANAGEMENT

- Theories of compensation (role of financial compensation, money as a motivator, models of pay

satisfaction, consequences of pay dissatisfaction, equity theory of pay)

- Techniques of job evaluation in public and private sectors

- Wages and salary administration

- Employee benefits

- Models of Executive compensation

2.5 MANPOWER TESTRUCTING

- Rightsizing

- Redundancy

- Job Enlargement

- Job redesign

- Job enrichment

2.6 RETIREMENTAND RETIREMENT POLICIES

- Preparing staff for retirement

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- Issues relating to old age and planning

- Pension management in public and private organizations

- NSITF as government initiative in planning for old age

- Issues relating to after work life

- Coping with post-employment life

2.7 ENVIRONMENTAL ISSUES IN PERSONNEL MANAGEMENT

- Social responsibility and community relations

- Organizational policies.

2.8 CONTEMPORARY ISSUES IN HUMAN RESOURCES MANAGEMENT

- The changing roles of Human Resources Management

- Conceptual clarifications: Human Resources, Human Capital, and Personnel Management

- Information Technology and Human Resources Management

- Globalization and Human Resources Management in the Public and Private Sectors

2.9 THE NATURE OF ETHICS

- Concepts of ethics and professional ethics

- Fundamental Principles of Business morality

- Ethical standards in business

- Instilling ethical standards in organization

- Ethical responsibilities

- Ethics and the profession: social responsibility.

2.10 RULE-BASED AND FRAMEWORK APPROACHES TO ETHICS

- Advantages and disadvantages of Rule Based and Framework

- Differences of detailed rule-based and framework approaches to ethics

- Professional behaviours and compliance with technical standards

2.11 EHTICS AND LAW

- The relationship between Laws and Ethics

- Regulations and the public interest

2.12 ETHICS IN RELATION TO:

- Business

- Good governance

- Corporate governance

2.13 CONSEQUENCES OF UNETHICAL BEHAVIOUR

- To the individual

- To the profession

- To the society at large

43 | P a g e

2.14 ETHICS AND THE INDIVIDUAL

- Whistle blowing

- Conflict of interest

- Ethical dilemmas and their resolutions.


Davies, L. E. and Cherns, A. B. (1975), Quality of Working Life, New York: Free Press

Fajana, Sola (2002), Human Resource Management: An Introduction, Lagos: Labofin and Co.

Fajana, Sola (1997), Multiple Choice Tests in Human Resource Management, Lagos: Labofin and Co.

Obisi, C. (1996), Personnel Management, Ibadan: Freeman Productions

Ojo, F.C. (1997), Human Resource Management, theory and Practice, Lagos: Panaf Company

Sote, G.A. (Ed.) (1999), Coping with Retirement, Lagos: Regy-Five

Uzoma, P.A. (1987), Pension Schemes in Nigeria, Lagos: Gentle Press

44 | P a g e

Health &Human Capital Development PE2 -517

1.0 Overall Objective: To enable the students to understand health issues as it affects work force. 2.0 Course Content;

2.1 The world body of health (WHO definition of health, care of physical, mental, social and psycho-spiritual/-logical aspect of human.

2.2 Essentials of Community health, Primary healthcare and Health Management, Health and human development; the global trend (human development index, Millennium development goals, MDGs, explains the vicious circle of poverty, ignorance and disease) 2.3 Nigeria Health system structure (Access to healthcare, primary, secondary and tertiary structure,

referral system)

2.4 Social and Environmental Health; 2.4 1. (Three) levels of social system and associated health issues a) personal - personal hygiene, life expectancy, nutrition, body mass index(BMI),exercise and body physiology, fitness, life styles, alcohol and drug use and abuse, depression, anxiety disorders. b) Work- stress and management, sick-leave, excuse duty. Medical report, compensations, health insurance. c) Family - sexual and reproductive health, rising up children, sexual assault/rape, domestic violence, gender balance. 2.4.2 Environmental and occupational health (water and sanitation, overcrowding, ventilation, waste management, pollutions air, noise, traffic and work hazards) 2.5. Non-communicable diseases hereditary and multi-factorial disorders, hypertension, diabetics, cancers etc.) 2.6. HIV and infectious diseases - of public health importance, TB, HBV, HCV, STIs. . 2.7. Palliative and End of life care (Aging, succession, will writing, wealth transfer, hospices, dying and death, bereavement etc.) Recommended Text: 1. John G. Barlet, M.D., Paul A. Pharm.D, Medical Management of HIV Infection,2010. 2. Oxford Handbook of Genitourinary Medicine, HIV and Sexual Health 3 Otite Ph.D; W. Ogionwo Ph.D.,Introduction to Sociological Studies 4 IMPAC Training Manual(FMOH Publication) 5 Wole Alakija M.D. Oxford Handbook of Genitourinary Medicine,HIV and Sexual Health 6 Wole Alakija M.D. Essentials of Community health,Primary healthcare and Health Management. 7 . Standard Treatment Guideline.2008 (FMOH Publication)

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STRATEGIC RISK REGULATION & COMPARATIVE MANAGEMENT PE2-518


To acquire and examine candidate on risk strategies involved in the course of running and set up ventures.

To expose the candidate to comparative approach to management and administration and examine the

candidate understanding of the concept.

0.0 COURSE CONTENT:

2.1 NATURE OF RISK

- Meaning of risk

- Classification of risk

- Cost of risk

- Benefits of risk.

2.2 HUMAN PERFECTION OF RISK

- Human perception of risk

- Utility of theory

2.3 RISK MANAGEMENT

- Modern risk management

- UK Risk Management standard.

2.4 RISK ASSESSMENT

- Risk identification

- Risk estimation

- Risk evaluation.

2.5 RISK TREATMENT

- Risk avoidance

- Rick control

- Risk transfer

- Risk financing

2.6 BASIC STATISTICAL CONCEPTS RELATING TO INSURANCE AND RISK MANAGEMENT

2.7 RISK DATA

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- Characteristics of risk data

- Data bases

2.8 PRESENTATION OF RISK DATA

- Tables

- Graphics

- Bar Charts

- Pie Charts

- Pictograms

- Frequency distribution.

2.9 STATISTICAL MEASUREMENT

- Statistical measurement of risk data

- Worked example

- Probability

2.10 COMPARATIVE MANAGEMENT CONTENTS:

- Concepts of management and administration: an overview

- The comparative approach to management and administration

- Integrating the management schools of thoughts

- Contemporary manager and reality – centred managing

- Taxonomy of skills and the skills of managers in private and public sectors

- The military administrator, the civil servant, the manager, as interchange-able experts

- Constraints of organizational setting on the management of group activities

- Profiles of Nigerian executives that have moved from public to private sectors, and vice versa

- The use of management techniques in Public administration

- Nigerian experiences in modernizing the management of public corporations

- Theories of comparative administration

- Theories of comparative management

- Models of comparative management

- Farmer and Richman’s Model

- Konntz Model

- Neghandi and Estafen Model

- Management: cultural dimensions

- Constraints imposed on managerial discretion in public corporations

- Public and private organizations: a comparative analysis

- Patterns of International management

- Foreign and local business: a comparative analysis

- Selected problems in comparative management and administration

- Motivating personnel

- Controlling performance

- Rewarding performance

- Training and developing staff

- Introducing change, and modifying employee behaviour

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- An inventory of practices that could be usefully transferred between public and business organizations in

Nigeria

- The change-agent role of Nigerian professional in undertaking comparative management and

administration research.


Batty, J. (1979), Industrial Administration and Management, Britain: MacDonald and Evans

Farmer, R. N. and Richman, B.M. (1965), Comparative Management, Appletoncentury-Crofts, NY

Fapohunda, M. A. (1997), Basics of Comparative International Management, Lagos: Panaf Publishing Inc

Furnham, A. (1992), Personality At Work: Individual Differences In Workplace, Rutledge, New York

Hofstede, G. (1984), Culture’s Consequences: International Differences in Work-Relate Values Sage,

New York

Koontz, H. (1980), The Management Theory Jungle Revisited, Academy of Management Review, Vol. 5

Koontz, H.; O’Donnell, C. and Weihrich, H. (1980), Management, McGraw Hill Japan

Muse, W. V. (1967), The University of Management, Academy of Management, Vol. 10, No.2

Osaze, E. B (1991), Nigerian Corporate Policy and Strategic Management: Text and Cases, (2nd

Ed.) CMD,

Ikeja

Robbins, S. P. and Coutler, M. (1966), Management, 5th Edition, Prentice Hall Inc, New Jersey

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ADVANCED PERSONNEL AUDIT, TAXATION & CASE STUDY PE-519


This is designated to strengthen the candidate knowledge on Audit and taxation.

2.0 COURSE CONTENT:

2.1 REVIEW OF CONCEPT

- Introduction and definition of Taxation

- Historical Overview of Development of Taxation in Nigeria

2.2 TAX PRACTICE AND ADMINISTRATION

- Tax audit and Investigation

- Explain the requirements of review audit so as to facilitate or ensure client\employer compliance.

- The operation of capital acquisition tax, apply the computational rules for capital acquisition tax and

provide appropriate advice.

- The principles of stamp duties and calculate any duty tax payable having optimized the use of any

available relief.

- Nature and purpose of revenue enquiry

- Revenue department procedures

- Ethical issues and implication of confidentiality, conflict of interest and disclosure of information on tax

practice.

- Interpretation of tax laws using decided cases.

- Communication with clients tax authorities and other stakeholders

- Case presentation before body of appeal commissioners

2.3 BASIS OF ASSESSMENT

- Characteristics of a Normal Basis Period

- Commencement Rule

- Election Rule\Option

- Cessation of Trading\Business Operation

- Change of accounting Date

2.4 INCOME TAX

- Personal Income Tax

- Company Income Tax

- General Principles of Taxation

- Tax Administration in Nigeria

- Capital Allowances

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- Value Added Tax VAT

- VAT on capital assets

- EU VAT, Legislation\Regulations

- International Transitions

- Taxation distortion under inflationary conditions

2.5 LOSS RELIEF

- Introduction

- Method of loss relief

- Dissimilarities between the current year loss relief and carry forward loss relief

- Other issues on loss relief

- Loss relief relating to CITA and PPTA

2.6 CAPITAL ALLOWANCE

- Introduction

- Initial \Annual Allowance

- Balancing Allowance

- Balancing Charge

- Capital Allowance in relation to CITA\PPTA

- Case Studies

2.7 VALUE ADDED TAX

- General Principles of Value Added Taxation.

- Definition, Objectives and Administration in Nigeria

- Vat able persons, exemptions, Zero rated, Input of output

2.8 RECOMMENDED TEXT BOOKS:

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ADVANCED ACCOUNTING & FINANCIAL MANAGEMENT PE2 -520


The course is designed to strengthen the accounting background. Emphasis will be on the mechanics of

accounting preparation with some elements of accounting theory.

2.0 COURSE CONTENT:




- Adjustments for bad debts, doubtful debts, prepayment and accruals

2.2 ACCOUNTING FOR DEPRECIATION FURTHER ADJUSTMENTS

- Reasons for depreciation

- Depreciation methods

- Plant register

- Treatment of depreciation provision

- Assets retained in use after being fully depreciated

2.3 SELF BALANCING LEDGERS AND CONTROL ACCOUNT

- Meaning and uses of control account

- Debtors control accounts

- Creditors control accounts

- Control accounts problems

2.4 ACCOUNT FOR INVENTORY

- Discounts

- Costs associated with inventory

- Objectives of material pricing

- Choice of method

- Double entry aspects of material costing

- Reports on material

2.5 MANUFACTURING ACCOUNTS

- Production process

- Elements of costs

- Preparation of final accounts in manufacturing organization

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2.6 BANK RECONCILIATION

- Causes of disagreement of accounts

- Terminologies used in bank reconciliation

- Techniques of bank reconciliation

2.7 INCOMPLETE RECORD AND SINGLE ENTRY

- Causes of Incomplete record

- Preparation of financial statements from incomplete records

- Reconstruction of accounts from incomplete records

2.8 DEPARTMENTAL ACCOUNTS

- Need for departmental accounts

- Accounting procedure

- Accounting treatment of expenses

- Departmental accounts preparation

- Performance evaluation of the department

2.9 ACCOUNTING FOR CLUBS AND NON FOR PROFIT MAKING ORGANIZATIONS

- Sources of funds

- Receipt and payments accounts

- Income and expenditure accounts

- Converting receipts and payments accounts to income and expenditure accounts.


- Review of the Books of Original Entry

- Preparation and evaluation of Trial Balance

- Preparation of Extended Trial Balance

- Preparation of Extended Trial Balance and its relationship with Final account



- Adjustments for final accounts, examples; bad debts, doubtful debts, accruals, prepayments, etc.

2.11 PARTNERSHIP ACCOUNTS

- Introduction to simple partnership accounts

- Preparation of partnership Accounts

- Preparation of current and capital Accounts of partners

- Accounting treatment and adjustments for admission of new partner and retirement and death of a

partner

- Valuation of goodwill in business

- Preparation of final accounts from partnership accounts

- Preparation of both revaluation and realization accounts partnership

- Conversion of partnership into Limited Liability Company and the application of journal entries in

partnership

2.12 BRANCH ACCOUNTS

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- Preparation of simple branch accounts

- Adjustment for goods sent to branch and from branch

- Introduction to the treatment of foreign branch accounts.

2.13 PROFIT PLANNING AND CONTROL

- Differences between planning and control

- Advantages of Budgeting

- Responsibility accounting

- Budget Committee

- Cash Budgeting

- Capital Budgeting

2.14 VARIANCE ANALYSIS

- Standard Costing

- Advantages of Standard Costing

2.15 RECOMMENDED TEXTBOOKS:

Ande, J.O.M. (Ed) (2003) Studies in Cost Accounting. Jos University Press Ltd.

CPMA (Study Text) Cost Accounting, London~

Documents

new ishc · PDF filePal. R. & Korlahalli, S. (1994), Essentials of Communication, ... the formation of valid contracts, ... - Attestation Clause,