GOMBE STATE UNIVERSITYFACULTY OF ARTS AND SOCAL SCIENCESDEPARTMENT OF ACCOUNTING

10
th
November, 01!B"SC" ACCOUNTING LEVEL IVFIRST SEMESTER 01!#01$ Se%%&o'
Course Code:
ACC (11
Course Title:
I'ter')t&o')* A++o't&'-
Facilitators:
.)b&r T)h&r /)m&, PhD", FCIFC, FIDRP
Consultation:
he'ever )v)&*)b*e &' Gombe

A. COURSE DESCRIPTION
Th&% +or%e &% e%&-'e to &'tro+e %te't% to the theoret&+)* 2r)me3or4,
5r&'+&5*e%, )' 5r)+t&+e o2 &'ter')t&o')* )++o't&'-" Ste't% 3&** be e65o%e to
)++o't&'- &%%e% '&7e tom*t&')t&o')* +or5or)t&o'%, e%5e+&)**8 3&th re%5e+t to
2ore&-' o5er)t&o'%, )' )*%o )+7&re b)%&+ 4'o3*e-e )bot the v)r&o% 2'+t&o')*
)re)% o2 )++o't&'- &' m)'8 +o'tr&e% o2 the3or*" I' the +or%e, %te't% 3&**
*e)r' the &22ere't 2e)tre% o2 the 3or*9% m):or )++o't&'- %8%tem%, +or5or)te
-over')'+e )' t)6 %8%tem% )' eve*o5 the %4&**% to %e)++o't&'- &'2orm)t&o'
2rom 2ore&-' %or+e% to m)4e v)r&o% e+o'om&+ e+&%&o'%"
B. COURSE OBJECTIVES
U5o' +om5*et&o' o2 th&% +or%e %te't% %ho* be )b*e to;<&=U'er%t)' the me)'&'-
o2 )** b)%&+ term% re*)te to &'ter')t&o')* )++o't&'-"<&&=A55re+&)te the 3&e
r)'-e o2 +ho&+e% o2 )++o't&'- tre)tme't% &' &22ere't 5)rt% o2 the 3or*, the&r )
55ro)+he% to b)%&+ )++o't&'- &%%e% )' the&r +ho&+e% o2 )++o't&'-r*e%"<&&&=D&%
+%% the re)%o'% 2or )++o't&'- &ver%&t8 )' &t or&-&'% )' 5rob*em%"<&v=U'er
%t)' the +o'+e5t o2 h)rmo'&>)t&o' )' +o'ver-e'+e )' the ro*e o2
theI'ter')t&o')* A++o't&'- St)')r% Comm&ttee <IASC="<v=Tr)'%*)te )' )')*8>e
2ore&-' +rre'+8 2&')'+&)* %t)teme't%"<v&=U'er%t)' )++o't&'- 2or 2ore&-'
+rre'+8 tr)'%)+t&o'% )' he-&'- &' )'&'ter')t&o')* e'v&ro'me't"<v&&=U'er
%t)' )' e%+r&be the 5r&m)r8 &%%e% &'vo*ve &' &'ter')t&o')*
t)6)t&o',&'ter')t&o')* 2&')'+&)* m)')-eme't, ev)*)t&o' o2 2ore&-' %b%&&)r&e%
5er2orm)'+e)' &'ter')t&o')* tr)'%2er 5r&+&'-"<v&&&= Ie't&28 )' e65*)&' %ome o2
the 5er+e&ve be'e2&t% o2, )' ob%t)+*e% to,h)rmo'&>&'- or %t)')r&>&'- )+
+o't&'- 5r)+t&+e% o' )' &'ter')t&o')* %+)*e )''er%t)' the 4e8 2)+tor% 3h&+h )
re *e)&'- to -re)ter &'ter')t&o')* h)rmo'&>)t&o'o2 )++o't&'-"<&6= Deve*o5
%te't%9 %4&** &' m)4&'- %e o2 )++o't&'- &'2orm)t&o' 2rom 2ore&-'%or+e% 2or
e+&%&o'?m)4&'- 5r5o%e%"
C.COURSE CONTEN