Department Of Accounting and Economics Lecture Notes


Lecturer

1) INFERENTIAL STATISTICS (ECO 223).

(Associate Prof David Umoru )

Inferential Statistics (ECO 223)

Correlation Analysis and Simple Measure of Association

  • Correlation is a measure of the degree of relationship that exists between variables. Simple correlation involves two variables. Multiple correlation involves three or more variables.
  • Correlation defines the linear relationship between two or more variables. These variables are measured in interval scale like the Pearson’s product moment correlation coefficient (r ) or in ordinal scale like the Spearman’s Rank order correlation coefficient (ro).

Lecturer

2) EMPLOYEE STRESS MANAGEMENT IN ORGANISATIONS.

(Dr Kifordu Anthony A.)

EMPLOYEE STRESS MANAGEMENT IN ORGANISATIONS

Introduction

’Stress is not what happens to us. It is our response

to what happens. And response is something we can choose because a timely word may level stress’’….Maureen Kelluarn

?What is Employee Stress?

-Stress can be defined as a lively circumstance in which people face constraints, opportunities, or loss of something they desire and for which the consequence is both unpredictable as well as crucial.

-Stress is the response of people to the…

Lecturer

3) INRTODUCTION TO BUSINESS I.

(Dr Kifordu Anthony A.)

Concept of Business Administration

?Business administration in simple terms, is everything that encompasses a business. The administration of a business includes managing and monitoring absolutely everything to do with a business, from marketing, advertising, to the hiring and the management of staff. To explore business administration in great detail, we will explore each of your questions separately.

The Concept of Business Administration:
The concept of business administration is the process of managing every different angle of…

Lecturer

4) PRINCIPLES OF MANAGEMENT I.

(Dr Kifordu Anthony A.)

Concept of Management

}Outcomes- Similarities and Differences between the Classical and Behavioural  Theories

}Describe System theories and Contingency theories as they differ from classical and behavioural theories

} Define-Classicals, behavioural and Management theories against system, sociotechnical and contingency theorists

Lecturer

5) INTRODUCTION TO ENTREPRENURAL STUDIES II.

(Dr Kifordu Anthony A.)

IDEA GEeNERATION

 The process of creating, developing, and communicating ideas which are abstract, concrete, or visual. The process includes the process of constructing through the idea, innovating the concept, developing the process, and bringing the concept to reality.

Lecturer

6) GST 211- INTRODUCTION TO ENTREPRENURIAL SKILLS.

(Dr Kifordu Anthony A.)

Characteristics of a successful entrepreneur

1.Being Entrepreneurial

2.A strong desire to achieve

3.Task Oriented

4. Being a good business planner

5.Tolerance for ambiguity and stress

6.Skilled in taking realistic and calculated risk

7.Future- oriented

8.Problem solving

Lecturer

7) BUS 211-PRINCIPLES OF MANAGEMENT I.

(Dr Kifordu Anthony A.)

COURSE OUTLINE

    • Concept of Management
    • Principles of Management
    • Processes of Management
    • Significance and Evolution of Management
    • Functions of the Manager

    -Planning : Nature and Purpose

    -Organization: Nature and Purpose

    -Span of Management

    -Departmentalization

    -Line and Staff Authority

    -Service Department

    -Staffing and Directing

    -Selection of Managers

    -Appraisals of Managers

    -Management Development

Lecturer

8) INTRODUCTION TO BUSINESS (LECTURE NOTE).

(Dr Kifordu Anthony A.)

Intended Learning Outcomes
At the completion of this course, students are expected to:
1. Define the concept and various kinds of Business
2. Understand Ethics and Business Characters
3. Understand the Elements of Accounting, Marketing, Insurance and their Roles in Business organisations
4. Apply the concept of Effective communication in Business
5. Understand Business and Nigerian Business Environment
6. Understand Social Responsibility of Business
7. Write simple social responsibilities of business.

Lecturer

9) ACCOUNTING ETHICS AND CORPORATE GOVERNANCE (LECTURE NOTE).

(Mr Iyafekhe Christian )

INTENDED LEARNING OUTCOMES
At the completion of this course, students are expected to:
1. Define the concept of ethics, Importance of studying ethics, Merits and demerits of ethical codes
2. Define accounting ethics and understand the concept of professional ethics
3. Understand the Concept of moral theories, Review of philosophical principles in ethics
4. Understand the concept of Institutional Arrangement to Mitigate Fraud and Corruption Practices in Nigeria
5. Define the concept of Corporate Governance and Issues
6. Understand the…

Lecturer

10) INTRODUCTION TO TAXATION NOTE.

(Mr Ikponmwosa Igbinovia Michael )

INTENDED LEARNING OUTCOMES
At the completion of this course, students should be able to:
i. Explain the meaning purpose and principles of taxation
ii. Discuss the administration of taxation in Nigeria
iii. Solve problems on Personal income tax in Nigeria involving the taxation of employees and a sole trader
iv. Apply the principles of Basis period, commencement rule, cessation rule and change in accounting date to tax questions.
v. Explain capital allowance and demonstrate mastery of the capital allowance computation.

Lecturer

11) INTERMEDIATE FINANCIAL ACCOUNTING I (LECTURE NOTE).

(Mr Iyoha Agbonrha-oghoye Imas)

MODULE ONE (WEEK 1-2)
The pre-requisite for Intermediate Financial Accounting I (ACC 311) is a review of financial accounting topics in year two, ACC211 & ACC 221. The following topics will be reviewed:
FINANCIAL ACCOUNTING I. (ACC 211)
The topics that the students need to know as a pre-requisite for ACC 311 are listed below
(1) Revision of trial balance, correction of errors and suspense accounts,
(2) Revision of end of year adjustment adjustments and the preparation and presentation of…

Lecturer

12) INTRODUCTION TO BUSINESS II.

(Mr Odiwo Williams Omokhudu)

INTENDED LEARNING OUTCOMES
At the completion of this course, students are expected to:
1. Define clearly the meaning of Business, linking between Business and personnel Management
2. Understand the stages and processes involved in identify and screening business opportunities to know how to access a range of possible market opportunities in a structured and systematic way.
3. Understand what constitutes Business, personnel Management.
4. Analyse different business situations as a student
5. Generate, access and work with business idea

Lecturer

13) FINANCIAL ACCOUNTING I (NOTE).

(Dr Dabor Alexander Olawumi)

INTENDED LEARNING OUTCOMES
At the completion of this course, students are expected to:
1. define underpinning concept of financial accounting;
2. understand all the underlying accounting convention and policies with to regard reporting;
3. differentiate between IFRSs and IASs; and
4. apply the IFRS in preparation of financial reports

Lecturer

14) LECTURE ON PRINCIPLES AND PRACTICE OF AUDITING.

(Dr Godwin Ohiokha )

INTENDED LEARNING OUTCOMES
At the completion of this course, students are expected to:
1. Define the concept of Auditing
2. Understand International Auditing Standard as it relates to Nigeria Standard on Auditing
3. Procedures for appointing an auditor and fixing his remuneration, auditors duties, rights, powers, responsibilities, removal, resignation.
4. Types of Audit, internal control vs internal checks.
5. Understand the fundamental principles of Auditing
6. Apply the concept and fundamental principles of Auditing to Audit practices
7. Write an…

Lecturer

15) MATHEMATICS FOR ECONOMISTS II (NOTE).

(Mr Hezekiah Olawale T.)

INTENDED LEARNING OUTCOMES
At the completion of this course, students are expected to:
1. Apply various integration rules and methods to solving economics problems such as consumer and producer surpluses
2. Apply various differentiation calculus rules and methods to solving economics problems such as elasticicity of demand, optimization etc
3. Apply various linear programming techniques to solving maximization problems.
4. Proffer solutions to firms numerous optimization problems on the field of practise using the various tools learnt in the course

Lecturer

16) ACCOUNTING ETHICS AND CORPORATE GOVERNANCE_LECTURE NOTES.

(Mr Iyafekhe Christian   and PROF. F.I.O IZEDONMI )

ACCOUNTING ETHICS AND CORPORATE GOVERNANCE

Lecturer

17) PRINCIPLES & PRACTICE OF AUDITING_LECTURE NOTE.

(Dr Godwin Ohiokha )

 PRINCIPLES & PRACTICE OF AUDITING

Lecturer

18) INTRODUCTION TO TAXATION_LECTURE NOTE.

(Mr Ikponmwosa Igbinovia Michael   and Dr. Dabor, Alex, Dr. Ohiokha Godwin)

INTRODUCTION TO TAXATION

Lecturer

19) MANAGEMENT INFORMATION SYSTEM_LECTURE NOTE.

(Mr Ikponmwosa Igbinovia Michael   and Dr. Dabor, A.O., Iyoha, A.I. )

Management Information System

Lecturer

20) CORPORATE FINANCIAL .

(Mr Iyoha Agbonrha-oghoye Imas)

CORPORATE FINANCIAL

Lecturer

21) INTERMEDIATE FINANCIAL ACCOUNTING I _ LECTURE NOTES.

(Mr Iyoha Agbonrha-oghoye Imas  and Dr. Godwin OHIOKHA, Mr. Christian IYAFEKHE )

 INTERMEDIATE FINANCIAL ACCOUNTING I

Lecturer

22) FINANCIAL ACCOUNTING I _ LECTURE NOTES.

(Dr Dabor Alexander Olawumi)

 FINANCIAL ACCOUNTING I

Lecturer

23) DESCRIPTIVE STATISTICS_LECTURE NOTES.

(Associate Prof David Umoru )

  Descriptive Statistics

Lecturer

24) INTERNATIONAL ECONOMICS I_LECTURE NOTES.

(Dr Imoisi Anthony Ilegbinosa)

 International Economics I

Lecturer

25) PUBLIC FINANCE_LECTURE NOTES.

(Dr Imoisi Anthony Ilegbinosa)

Public Finance

Lecturer

26) PRINCIPLES OF MICROECONOMICS .

(Dr Odozi John Chiwuzulum)

Principles of Microeconomics

Lecturer

27) INTRODUCTION TO MICROECONOMICS .

(Dr Odozi John Chiwuzulum)

 Introduction to Microeconomics

Lecturer

28) INTRODUCTION TO BUSINESS I _LECTURE NOTE .

(Mr Odiwo Williams Omokhudu)

 INTRODUCTION TO BUSINESS I

Lecturer

29) INTRODUCTION TO QUANTITATIVES TECHNIQUES 1 _LECTURE NOTE.

(Mr Odiwo Williams Omokhudu)

 INTRODUCTION TO QUANTITATIVES TECHNIQUES 1

Lecturer

30) DEVELOPMENT ECONOMICS 1 .

(Dr Ogbeide-osaretin Evelyn Nwamaka)

 Development Economics 1

Lecturer

31) INTERMEDIATE MICROECONOMICS _LECTURE NOTE.

(Dr Ogbeide-osaretin Evelyn Nwamaka)

 Intermediate Microeconomics

Lecturer

32) MATHEMATICS FOR ECONOMISTS 1_LECTURE NOTE.

(Mr Hezekiah Olawale T.)

 Mathematics for Economists 1

Lecturer

33) HISTORY OF ECONOMICS THOUGHT _ LECTURE NOTE.

(Mr Hezekiah Olawale T.)

 History of Economics Thought

Lecturer

34) MATHEMATICAL ECONOMICS _ LECTUER NOTE.

(Mr Hezekiah Olawale T.)

Mathematical Economics

Lecturer

35) PRINCIPLES OF MANAGEMENT II .

(Dr Kifordu Anthony A.)

The Principles of management II a continuation of Principles of Management I is geared towards exposing students to understanding managerial manpower with appropriate knowledge and skills required for bringing out the best in the people of an organization. It aims to bring out the right aptitude to handle the ever growing and changing business environment. It will also facilitate the education and training of managers at the undergraduate, postgraduate, post experience and professional levels. 

Lecturer

36) BUSINESS COMMUNICATION .

(Dr Kifordu Anthony A.)

The course focuses on proficiency in communication in the business environment. The objective is to stimulate and develop communication skills in the areas of oral, written and non-verbal forms with appropriate knowledge and skills required for bringing out the best in the people of an organization. It aims to bring out the right aptitude to handle the ever growing and changing business communication.

Lecturer

37) STATAISTICS I .

(Associate Prof David Umoru )

 Descriptive statistics describes statistical measures and techniques of analyzing data.  ii. The course concentrates on data tabularization, graphical (plotting) and visual presentation of data.  iii. The course also dwell so much on counting techniques, measures of central tendency, dispersion and probability theory iv. The course introduces students to techniques and tools to deal with economic data and economic applications. Given that probability and statistics are central to modern applied economics; it thus implies that a clear understanding of…

Lecturer

38) INTRODUCTORY ECONOMETRICS 2018/2019.

(Associate Prof David Umoru )

The course covers a range of topics from simple and multivariate regression methods including hypothesis testing and statistical inferences, time series models, discrete choice models to simultaneous equation models.
 

Lecturer

39) APPLIED ECONOMETRICS.

(Associate Prof David Umoru )

This course is designed primarily for students at the postgraduate level. The aim of the course is to build upon the students’ existing knowledge of econometrics and essentially, to help the students develop a practical knowledge of econometrics and its applications to real-world economic data.
 

Lecturer

40) STATAISTICS I - LN .

(Associate Prof David Umoru )

Descriptive statistics describes statistical measures and techniques of analyzing data. The course concentrates on data tabularization, graphical (plotting) and visual presentation of data.  The course also dwell so much on counting techniques, measures of central tendency, dispersion and probability theory. The course introduces students to techniques and tools to deal with economic data and economic applications. Given that probability and statistics are central to modern applied economics; it thus implies that a clear understanding of such ideas is…

Lecturer

41) INTRODUCTORY ECONOMETRICS - LN.

(Associate Prof David Umoru )

The course covers a range of topics from simple and multivariate regression methods including hypothesis testing and statistical inferences, time series models, discrete choice models to simultaneous equation models.
 

Lecturer

42) ADVANCED MACROECONOMICS I.

(Dr Imoisi Anthony Ilegbinosa)

In this course, students are taken into the advanced form of macroeconomic theory with mathematical application. Topic here include: The IS curve from simple closed economy to a four-sector economy; the money market; the classical and Keynesian models of employment, and output, capital theory.

Lecturer

43) ADVANCED MACROECONOMICS I - LN (2018/2019).

(Dr Imoisi Anthony Ilegbinosa)

In this course, students are taken into the advanced form of macroeconomic theory with mathematical application. Topic here include: The IS curve from simple closed economy to a four-sector economy; the money market; the classical and Keynesian models of employment, and output, capital theory.

Lecturer

44) INTERNATIONAL ECONOMICS I - LN (2018/2019).

(Dr Imoisi Anthony Ilegbinosa)

This course comprises of international trade and finance and it is designed to introduce the students to the fundamental theories of international trade. Topics include the meaning of international trade, free trade and trade restrictions. Samuel’s factor price equalization theorem, the phenomena of factor reversal, Rybzynsk theorem, trade policies and balance of payments, globalization, economic growth and integration, WTO and other international institutions such as IMF, IBRD, IFC, OPEC, IDA etc. Emphasis on Policy would be placed in…

Lecturer

45) INTRODUCTION TO MICROECONOMICS I - LN (2018/2019).

(Dr Imoisi Anthony Ilegbinosa)

The course is aimed at acquainting the students with the basic microeconomic theory. Topics covered include theoretical foundations of the subject; Problems of scarce resources; allocation of resources in product and factor markets with application to Nigerian and other economies; price system; role of price mechanism and consumer sovereignty; the concept of equilibrium; possibility of disequilibrium, partial equilibrium and general equilibrium analyses are discussed; Cobweb theory; supply and demand theory; equilibrium in the market; revenue and elasticity of…

Lecturer

46) PRINCIPLES OF MICROECONOMICS - LN (2018/2019).

(Dr Imoisi Anthony Ilegbinosa)

This is an essential introductory course that focuses on the microeconomic aspects of economic theory. Topics covered include the subject matter of economics and basic microeconomic problems, tools of economic analysis, scientific methods, basic concepts in economics, economic system, elementary principles of micro, the price theory, concepts and assumptions of the consumer behaviour, introduction to theory of cost, introduction to theory of firm, pricing and output under perfect competition and monopoly.

Lecturer

47) ACC 414 MANAGEMENT ACCOUNTING II.

(Dr Godwin Ohiokha )

MANAGEMENT ACCOUNTING II

Lecturer

48) AUDIT.

(Dr Godwin Ohiokha )

Audit

Lecturer

49) INTERMEDIATE ACCOUNTING.

(Dr Dabor Alexander Olawumi)

The course content basically focuses on intermediate Accounting. It is aimed at making students to understand the accounting practice. It aimed at preparing students for interpreting financial reporting.

Lecturer

50) INTERMEDIATE ACCOUNTING - LN FS 2018/2019.

(Dr Dabor Alexander Olawumi)

Intermediate Accounting

Lecturer

51) MATHEMATICS FOR ECONOMICS LN FS 2018 /2019.

(Dr Ebhotemhen Wilson )

The course introduces some fundamental concepts in Calculus, the use of Product Rule, Quotient Rule also the concept of Partial Differentiation will be taught. It covers Mathematical analysis of basic theories of economics as well as partial derivative. The course also introduces the students to Matrix Algebra, Determinants, the use of Cramer’s Rule, Unconstrained and constrained optimization.. The various topics above will discuss and various techniques will be used as examples as it relates to the topics.

Lecturer

52) INTERMEDIATE MICROECONOMICS - LN FS 2018/2019.

(Dr Ebhotemhen Wilson )

The course introduces some fundamental concepts in Microeconomics, that is Short-run and long-run equilibrium of a firm and industry under perfect competition, pricing under imperfect competition, short-run and long-run equilibrium of the classical monopoly; price discrimination, choice of optimal combination of factors of production, expansion path and linear programming. Mathematical treatment of above topics is required.

Lecturer

53) INTERMEDIATE MACROECONOMICS - LN FS 2018/2019.

(Dr Ebhotemhen Wilson )

The course introduces some fundamental concepts in Macroeconomics that is quantitative analysis of income determination, theory of consumption function, and other determinants of consumption, effects of interest rates and investments decisions. Investment analysis, Equilibrium analysis in the various markets such as goods markets, labour market, the money market; the IS-LM framework and the derivation of IS and LM. Monetary and fiscal policy in the closed and open economy, relative effectiveness of monetary and fiscal policy.

Lecturer

54) COMPARATIVE ECONOMIC SYSTEMS - LN FS 2018/2019.

(Dr Ebhotemhen Wilson )

The course introduces some fundamental concepts inComparative Economics Systems that is features and characteristics of various economic system including communalism, feudalism, capitalism and socialism. Consumption and investment decisions, price, money banking and trade, comparative problems of capitalism and socialism for future trends of transforming the economy.

Lecturer

55) PRINCIPLES OF MARKETING - LN FS 2018/2019.

(Dr Otsupius Anthonia Ighiebemhe)

This course is an introduction to the study of marketing (definitions /concepts). It is structured to develop the students’ general knowledge and perception on marketing. It introduces the basic concepts of marketing; like hat is marketing? role and importance, the marketing system. Understanding customers’ needs, the origin/ evolution of marketing, approaches to the study of marketing, functions of marketing, the marketing Mix/ elements of marketing, Marketing environment, Product classification: Consumer products and Industrial products, Price policies and practices,…

Lecturer

56) INTRODUCTION TO BUSINESS 1 - LN FS 2018/2019.

(Dr Otsupius Anthonia Ighiebemhe)

This course is an introduction to the study of business and its administration. It is structured to develop the students’ general perception on business. Topics to be covered includes the nature and scope of business, concept and types of businesses, explain different business environment, legal issues in business, the role of government in business, ethics and responsibilities of a business, character of business from social, legal and economic perspectives, forms of business ownership, Functions of organization and management,…

Lecturer

57) INTRODUCTION TO TAXATION - LN FS 2018/2019.

(Mr Ikponmwosa Igbinovia Michael )

This course exposes students to the principles and practices of Taxation for individuals and other registered businesses in Nigeria including unincorporated entities. It entails, the computation and assessment of tax liabilities for various categories of persons using the provisions of the Personal Income Tax Act (PITA) 2004; and the Personal Income Tax Amendment Act (PITAA) 2011. Other areas covered include Basis period for assessment under normal basis period, principles of commencement rule, cessation rule, right of election and…

Lecturer

58) ADVANCED TAXATION - LN FS 2018/2019.

(Mr Ikponmwosa Igbinovia Michael )

This course exposes students to the principles and practices of Taxation for Companies in Nigeria. It entails, the computation and assessment of tax liabilities for various categories of incorporated entities using the provisions of the companies income tax act and the petroleum profit tax act, including information technology levy and the education tax. Other areas covered include provisions of Industrial Development Act; capital gains tax; tax audit and investigation; and value added tax.

Lecturer

59) INTRODUCTION TO MATHEMATICS FOR ECONOMICS I1 - LN FS 2018/2019.

(Mr Odiwo Williams Omokhudu)

Now a day, the concept of sets and the algebra of sets is gaining ground in business and it related subjects. This is because money areas of business mathematics are based on this concept. For example, a business analysis involves such a set of data, sets of legal documents, sets of orders, and so on.  Besides, students use the notion of sets in the 0study of probability, statistics, mathematical programming, optimization etc. Therefore, it will be useful to…

Lecturer

60) INTRODUCTIONS TO MATHEMATICS FOR ECONOMICS 1 - LN FS 2018/2019.

(Mr Odiwo Williams Omokhudu)

The course introduces some fundamental concepts in economics and business mathematics. The course is designed to introduce student to some quantitative techniques necessary for analyzing economic issues. Topics covered include elementary algebra: real number system; indices and logarithms: monomials and polynomials; equations and inequalities function and relations and elementary co-ordinate geometry. Not only do they form basic models of computation, they are also the foundation of many branches of ec e.g. economics and business mathematics, etc. The knowledge…

Lecturer

61) STATISTICS 1 - LN FS 2018/2019.

(Mr Odiwo Williams Omokhudu)

This course is intended to give the students a thorough knowledge of basics statistics techniques and tools for solving modern economics and business problems. This course covers basic statistics topics such as uses of statistics, cumulative frequency, distribution, frequency polygon etc. elementary measures of central tendency, measures of dispersion spreed or variability, measure of partition.

Lecturer

62) INTRODUCTION TO BUSINESS II - LN FS 2019/2019.

(Mr Odiwo Williams Omokhudu)

INTRODUCTION TO BUSINESS II

Lecturer

63) ENTREPRENEURSHIP DEVE., I - LN FS 2018/2019.

(Dr Kifordu Anthony A.)

This course is intended to give the students an in-depth knowledge of Entrepreneurship development in relation to writing implementable business plans and feasibility studies, nature of cooperative societies and models of wealth creation, sustainability strategies, financial/ investment intelligence and international business will be form the nucleus of this development..

Lecturer

64) HISTORY AND STRUCTURE OF THE NIGERIA ECONOMY I - LN FS 218/2019.

(Dr Ogbeide-osaretin Evelyn Nwamaka)

This course is a study of the economic history and the structure of Nigeria economy. It will start with an overview of the activities from the pre-colonial era to the colonial and the post-colonial period. The structure and contribution of some sectors will be analyses with the aim of proffering policy measures towards ensuring the growth of the sectors.

Lecturer

65) DEVELOPMENT ECONOMICS - LN FS 2018/2019.

(Dr Ogbeide-osaretin Evelyn Nwamaka)

This course is proposed to provide a foundation into the study of development of economics for the students. It covers the concepts of economic development, its measurement and difference between economic development and economic growth. Different theories of development will also be carefully discussed.

Lecturer

66) ADVANCED MICROECONOMICS I - LN FS 2018/2019.

(Dr Ogbeide-osaretin Evelyn Nwamaka)

This course is an advanced treatment microeconomics. It is basically a mathematical treatment of microeconomic theories of consumer’s demand and the theories of the firm. It also looks at the different models of the market and a movement from partial to general equilibrium analysis of the economy.