Banking HND Syllabus

ED/STV/2004/PI/3
Banking and Finance

Higher National Diploma (HND)
Curriculum and Course Specifications
NATIONAL BOARD FOR TECHNICAL EDUCATION

Federal Republic of Nigeria
UNESCO – Nigeria Project
2004
Banking and Finance - Higher National Diploma (HND)
Curriculum and Course Specifications
February 2004
NATIONAL BOARD FOR TECHNICAL EDUCATION
Produced by the National Board for Technical Education (NBTE)

Plot B, Bida Road, P.M.B. 2239, Kaduna Nigeria.
TABLE OF CONTENTS
GENERAL INFORMATION............................................................................................................................... 2
CURRICULUM TABLE ..................................................................................................................................... 5
SEMESTER 1 .................................................................................................................................................... 7
Course: International Finance 1................................................................................................................. 7
Course: Financial Management 1 ............................................................................................................ 11
Course: Advanced Financial Accounting 1 ............................................................................................ 15
Course: Law and Ethics of Banking 1..................................................................................................... 22
Course: Practice of Banking 1 ................................................................................................................. 28
Course: Marketing of Financial Services................................................................................................ 32
Course: Entrepreneurship Development ................................................................................................ 37
Course: Business Communications I ..................................................................................................... 46
Course: ICT Office Application I .............................................................................................................. 50
SEMESTER 2 .................................................................................................................................................. 56
Course: International Finance 2............................................................................................................... 56
Course: Financial Management 2 ............................................................................................................ 61
Course: Advanced Financial Accounting 2 ............................................................................................ 66
Course: Law and Ethics of Banking 2..................................................................................................... 75
Course: Practice of Banking 2 ................................................................................................................. 79
Course: Monetary Economics.................................................................................................................. 83
Course: Comparative Banking System................................................................................................... 89
Course: ICT Office Application II ............................................................................................................. 93
SEMESTER 3 .................................................................................................................................................. 98
Course: Investment & Portfolio Management ........................................................................................ 98
Course: Public Finance .......................................................................................................................... 105
Course: Business Research Methods................................................................................................... 114
Course: Seminar in Banking and Finance ............................................................................................ 118
Course: Practice of Banking 3 ............................................................................................................... 124
Course: Management of Information System....................................................................................... 128
Course: Business Communication II .................................................................................................... 131
Course: Managerial Economics............................................................................................................. 136
SEMESTER 4 ................................................................................................................................................ 142
Course: Quantitative Techniques in Management............................................................................... 142
Course: Finance of International Trade ................................................................................................ 148
Course: Management of Banks & Financial Institutions..................................................................... 153
Course: Practice of Banking 4 ............................................................................................................... 159
Course: Information Technology........................................................................................................... 163
Course: Project........................................................................................................................................ 167
Course: Professional Career Development .......................................................................................... 172
BOOK LIST FOR ND AND HND BANKING AND FINANCE....................................................................... 176
1
GENERAL INFORMATION
The Goal of The HND Programme In Banking and Finance.
The HND Programme in Banking and Finance is designed to produce graduates with a comprehensive
knowledge and thorough understanding of Business Operations of Banks and Financial Institutions. This
should place the graduate in management position in Banking and Finance Industry. The HND programme
should contribute adequately to the production of good quality honest and dedicated management
manpower for Banks, Financial Institutions, Commerce, Industry, Private and Public enterprises.
OBJECTIVES OF THE HND IN BANKING AND FINANCE
The Graduate of the HND Banking and Finance programme should be able to:
(i) Analyse and criticize final accounts of firms, especially as an aid to lending;
(ii) Conduct search and perfect all security documents submitted by borrowing customers.
(iii) Interpret basic statistical data (Price changes, Interest and Foreign Exchange rates, etc);
(iv) Calculate, interpret and apply the Net Present Value and Internal Rate of Returns and
other investment criteria;
(v) Prepare short and long term budget plans such as; cash budget, sales budget and
proforma balance sheet; etc.
(vi) Forecast Market trends so as to determine profitability, viability, etc;
(vii) Evaluate and manage investment portfolio;
(viii) Analyse investment proposals;
(ix) Analyse and Evaluate financial assets for investment purposes.
HIGHER NATIONAL DIPLOMA (HND) IN BANKING AND FINANCE
The general entry requirements for the HND banking and Finance programme shall be:
(a) All the requirements for admission into the ND Banking and Finance/Financial Studies
programme, plus
(b) a minimum of lower credit pass (GPA 2.50) in the ND Financial Studies or Banking and
Finance;
(c) a minimum of one year Post ND cognate work experience.
Note: In few exceptional cases ND graduates with a pass (CGPA of 2.00 - 2.49) in the ND who have worked
for two or more years in the field, may be considered for admission into the HND programme. The number of
such candidates, however, should not be more than 20% of the number of students in the class.
CURRICULUM STRUCTURE
The structure of the curriculum consists of three main components.
2
These are:
(i) General Studies Courses

(ii) Foundation Courses
(iii) Professional Courses.
The curriculum of each programme is structured into four semesters of classroom/workshop/laboratory

activities within the institution. Each semester of institutional based activities shall be for seventeen (17)
weeks duration distributed as follows:
15 weeks of teaching including practicals, tests, quizzes etc; and 2 weeks for registration and examinations.
ACCREDITATION AND CONDITIONS FOR THE AWARD OF HND CERTIFICATE
The programme shall be accredited by the NBTE before the graduate can be awarded the Higher National
Diploma in Banking and Finance. Details about the process of accrediting a programme for the award of the
diploma certificate are obtainable from the Executive Secretary, National Board for Technical Education, Plot
‘B’ Bida Road, P.M.B. 2239, Kaduna, Nigeria.
Institutions offering the accredited programme will award the Higher National Diploma certificate to a
candidate who has successfully completed the programme course work, after passing prescribed
examinations and diploma project. Such a candidate should have completed a minimum of between 88 and
92 semester credit units.
Graduates final examination results shall be classified as follows:-
Distinction - GPA of 3.50 and above.

Upper Credit - GPA of 3.00 - 3.49
Lower Credit - GPA of 2.50 - 2.99
Pass (P) - GPA of 2.00 - 2.49
Fail (F) - GPA of below 2.00
Notes to Lecturers Teaching The Programme.
The new curriculum is drawn in unit courses. This is in keeping with the provisions of the National Policy on
Education which stresses the need to introduce the semester credit units which will enable a student, who so
wishes, to transfer the units already completed in an institution whose programme is accredited to an
institution of similar standard.
In designing the units, the principle of the module system by-product has been adopted; thus making each of
the professional modules, when completed, to provide the students with technical operative skills which can
be used for employment purposes.
As the success of the credit unit system depends on the articulation of programmes between the institutions
and industry, the curriculum content has been written in behavioural objectives, so that it can be quite clear
to all, the expected behaviour of the students who have successfully completed some or all of the courses of
the programme.
There is a slight departure in the presentation of the performance based curriculum, which requires that, the
conditions under which the performances are expected to be carried out and the criteria for acceptable levels
of performances are to be stated. It is a deliberate attempt to make the staff of the department teaching the
programme to write their own curriculum stating the conditions existing in their institution, under which the
performance can take place and to follow that, with the criteria for determining an acceptable level of
performance. Departmental submissions on the final curriculum may, however, be vetted by the Academic
Board of the institution.
3
It is our aim to continue to see to it that a solid internal evaluation system exists in each institution for
ensuring minimum standard and quality of education in the programme offered throughout the polytechnic
systems.
The teaching of the theory and practical work should, as much as possible, be integrated. Practical
exercises, especially those in professional courses and laboratory work should not be taught in isolation from
the theory. For each course, there should be a balance of theory and practical in the ratio 70:30.
4
CURRICULUM TABLE
HND PROGRAMME IN BANKING & FINANCE
ST
1 SEMESTER
COURSE CODE COURSE TITLE T P CU CH

HBF 311 International Finance 1 2 1 3 3
HBF 312 Financial Management 1 2 2 4 4
HBF 313 Advanced Financial Accounting 1 2 2 4 4
HBF 314 Law & Ethics of Banking 1 2 1 3 3
HBF 315 Practice of Banking (POB) 1 1 1 2 2
HBF 316 Marketing of Financial Services 1 1 2 2
BAM 413 Entrepreneurship Development Programme 2 2 4 4
OTM 315 Business Communications 1 2 2 4 4
HBF 317 Computer Applications I 1 3 4 4
TOTAL 15 15 30 30
ND
2 SEMESTER

HBF 321 International Finance 2 2 1 3 3
HBF 322 Financial Management 2 2 2 4 4
HBF 323 Advanced Financial Accounting 2 2 2 4 4
HBF 324 Law and Ethics of Banking 2 2 1 3 3
HBF 325 Practice of Banking 2 1 1 2 2
HBF 327 Monetary Economics 3 1 4 4
HBF 326 Comparative Banking System 2 1 3 3
HBF 328 Computer Applications II 1 3 4 4
TOTAL 15 12 27 27
RD
3 SEMESTER

HBF 411 Investment and Portfolio Management 2 2 4 4
HBF 412 Public Finance 2 1 3 3
HBF 413 Business Research Methods 2 1 3 3
HBF 414 Seminar in Banking & Finance 2 2 2
HBF 416 Management of Information System 1 3 4 4
OTM 412 Business Communications 2 2 2 4 4
HBF 417 Managerial Economics 3 1 4 4
TOTAL 14 13 27 27
5
TH
4 SEMESTER

HBF 421 Quantitative Technique in Management 2 2 4 4
HBF 422 Finance of International Trade 2 1 3 3
HBF 423 Management of Banks & Financial Institutions 2 1 3 3
HBF 426 Information Technology 1 3 4 4
HBF 427 Project 0 6 6 6
OTM 322 Professional Career Development 2 2 4 4
TOTAL 11 16 27 27
6
SEMESTER 1
Course: International Finance 1

PROGRAMME: HIGHER NATIONAL DIPLOMA IN BANKING & FINANCE
Course: International Finance 1 Code: HBF 311 Credit Hours: 45 hours
Semester: 1 Pre-requisite: Theoretical: 2 hours/week - 67%
Practical: 1 hours/week - 33%
Goal: To focus attention on systems and problems of international finance so as to develop the student’s ability to appreciate the critical issues in International
Financing.
GENERAL OBJECTIVES:
On completion of this course, the student should be able to:
1.0 Appreciate the essence of international finance.

2.0 Acquire knowledge and understanding of the system of international financial operations.
3.0 Know the position of government in International finance.
4.0 Understand the kinds of problems encountered within the International Financial System.
7
Theoretical Content Practical Content
Week Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Teacher’s Activities Resources
Outcomes
General Objective 1: Appreciate the essence of international finance
1.1 Define International 1.1 Introduce the concept of Elementary Text Define International Assignments. NEPC
Finance. finance in relation to: Personal on International Finance and distinguish Group discussions documents.
1.2 Explain the relationship Finance, Domestic trade and Trade. between International CIBN & CBN
between International Finance Domestic Finance, International Finance and International journals and the
and International trade. finance. - do - Trade. internet
1.3 Explain the basis of 1.2 Demonstrate the Law of Explain the laws of
International trade with particular absolute advantage in relation to absolute and comparative
reference to the Law of absolute the Law of Comparative cost. advantage and illustrate
and comparative advantage. 1.3 Lead the student to outline their importance in
1.4 Relate the impact of the the financial problems of international trade and
1 Law of comparative advantage International business. finance.
to the importance of 1.4 Examine the problems Identify problems facing
international trade and finance. associated with the financial international business and
1.5 Enumerate the financial services facing: Exporting, recommend measures for
problems facing international Importing, investor and foreign solving them.
business. Companies.
1.6 Identify problems
associated with financial
services to Exporters and
Importers, and Investors and
foreign Companies.
General Objective 2: Acquire knowledge and understanding of the system of international financial operations
2.1 Identify the relationships 2.1 Identify international banks and Relevant text- Explain the relationships Brief students on Word processor.
among International Banks. show the relationship among them. books. among international banks. international finance Diagrams and
2.2 Explain the 2.2 Specify the Discuss the methods of and present case charts.
activities/functions of banks in activities/functions of banks in Charts and generating funds in studies for class
International Finance. International Finance. Diagrams. international financial distribution
2.3 Explain methods of 2.3 Enumerate the different markets.
generating funds. methods of generating funds. Explain and analyse the
3
2.4 Analyse the lending 2.4 Categorize the lending methods for sourcing for
procedures of these banks. procedures of these banks. funds and the role of
2.5 State the Investment criteria 2.5 Examine in details the international financial
of the banks. Investment criteria of the banks. markets in international
2.6 Describe the impact of 2.6 Guide the student to identify finance.
foreign currencies in a capital the impact of foreign currencies
market in a capital market.
8
Week Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Teacher’s Activities Resources
Outcomes
General Objective 3: Know the position of government in International finance
3.1 Identify government and 3.1 Identify government and Relevant text- Identify and explain Group discussions and Internet, text
8 inter-government sources of inter-government sources of books. government and inter assignments using the books and
funds. funds. government sources of internet as a research journals
3.2 Identify the effects of 3.2 Establish the impacts of Charts and funds and appraise their tool
government and inter- government and inter- Diagrams effects on international
9
government sources of funds on government sources of funds on finance.
International Finance. International Finance. Explain the problems
3.3 Identify the issues and associated with
3.3 Explain the problems
problems associated with government and inter-
10 associated with government
government and inter- government activities and
and inter-government activities.
government activities. profer solutions to these
3.4 Analyse measures aimed at 3.4 Lead the student to suggest problems.
handling these problems. adequate solutions capable of
11 handling these problems.
3.5 Mention solutions from intra
and inter-government sources of
funds.
General Objective 4: Understand the kinds of problems encountered within the International Financial System
12 4.1 Describe the composition of 4.1 Explain the structure of the Sketched Diagram Identify and explain the Guide the students on Text books,
International Financial System. International Financial Systems. Cardboard sheet. composition of the financial group discussion and journals, IMF
13 4.2 Explain the general 4.2 Explain the general functions system. assignments using the publications and
functions of the International of the International Financial Black Board Explain the general internet as a research internet.
financial System. System. Sketches functions of the tool
4.3 Appraise the problems of the international financial
14 4.3 Identify, Analyse and
International Financial System. system.
explain the problems of Text on
4.4 Isolate issues and problems International Identify and discuss the
International Financial System.
in domestic financial system and Trade. problems of the
15 4.4 Explain how these problems apply same to the International international financial
can be solved. Financial Systems. system and explain how
Introduction to the problems can be
Nigerian Financial eliminated.
System by:-
Okigbo, Nwankwo.
9
ASSESSMENT CRITERIA
Coursework Course test Practical Other (Examination/project/portfolio)
25% % 25% 50%
10
Course: Financial Management 1
PROGRAMME: HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY
Course: Financial Management 1 Code: HBF 312 Credit Hours: 60 hours
Goal: To provide the students with clear understanding of fundamental issues relating to diverse sources and proper use of funds in the public and private sectors of
the economy.
GENERAL OBJECTIVES:
1.0 Appreciate the essence of international finance.

2.0 Acquire knowledge and understanding of the system of international financial operations.
3.0 Know the position of government in International finance.
4.0 Understand the kinds of problems encountered within the International Financial System.
5.0 Understand the essence and processes of mergers and acquisitions
11
Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Teacher’s Activities Resources
Week
Outcomes
General Objective 1: Appreciate the essence of international finance
1.1 Define International Finance. 1.1 Introduce the concept of Elementary To know what finance is all Explain the meaning of Relevant,
1.2 Explain the relationship finance in relation to: Text on about, role, sources and finance, its management. Textbooks,
between International Finance and Personal Finance, Domestic International uses etc Financial journals
International trade. trade and Domestic Finance, Trade. Researching on the newspapers
1.3 Explain the basis of International finance. internet: Give examples of periodicals etc.
International trade with particular 1.2 Demonstrate the Law of - do - long and short term
reference to the Law of absolute absolute advantage in finance. Effect of Internet
and comparative advantage. relation to the Law of mismatch especially in
1.4 Relate the impact of the Law of Comparative cost. banks
1-3
comparative advantage to the 1.3 Lead the student to
importance of international trade outline the financial
and finance. problems of International
1.5 Enumerate the financial problems business.
facing international business. 1.4 Examine the problems
1.6 Identify problems associated associated with the financial
with financial services to Exporters services facing: Exporting,
and Importers, and Investors and Importing, investor and
foreign Companies. foreign Companies.
General Objective 2: Acquire knowledge and understanding of the system of international financial operations
2.1 Identify the relationships among 2.1 Identify international Relevant text- To know what ratio analysis Let them know how to Relevant,
International Banks. banks and show the books. is all about, its importance to compute ratio, its Textbooks,
2.2 Explain the activities/functions relationship among them. bankers, types and unique usefulness users of ratios Financial journals
of banks in International Finance. 2.2 Specify the Charts and uses of them. etc. Give class newspapers
2.3 Explain methods of generating activities/functions of banks Diagrams. assignments to student periodicals.
funds. in International Finance. using spreadsheets for
2.4 Analyse the lending procedures 2.3 Enumerate the different the computations Spreadsheets
of these banks. methods of generating funds.
4-6 2.5 State the Investment criteria of 2.4 Categorize the lending
the banks. procedures of these banks.
2.6 Describe the impact of foreign 2.5 Examine in details the
currencies in a capital market Investment criteria of the
banks.
2.6 Guide the student to
identify the impact of foreign
currencies in a capital
market.
12
Week
Outcomes
General Objective 3: Know the position of government in International finance
3.1 Identify government and inter- 3.1 Identify government and Relevant text- To know the meaning of Demonstrate the Transparency
7
government sources of funds. inter-government sources of books. dividends, factors and importance of policy. Give Projector Charts
3.2 Identify the effects of funds. dividends policy decisions. example of dividend and Diagrams etc.
government and inter-government 3.2 Establish the impacts of Charts and Its effect and its application warrants, alternative. Give
8 government and inter- to business firms. an assignment or case
sources of funds on International Diagrams
Finance. government sources of study if necessary.
funds on International
Finance.
associated with government and
3.3 Identify the issues and
inter-government activities.
problems associated with
3.4 Analyse measures aimed at
government and inter-
handling these problems.
government activities.
9 3.4 Lead the student to
suggest adequate solutions
capable of handling these
problems.
3.5 Mention solutions from
intra and inter-government
sources of funds.
General Objective 4: Understand the kinds of problems encountered within the International Financial System
4.1 Describe the composition of 4.1 Explain the structure of Sketched To know the meaning of Demonstrate the Transparency
10
International Financial System. the International Financial Diagram dividends, factors and importance of policy. Give Projector
4.2 Explain the general functions of Systems. Cardboard dividends, factors and example of dividends Charts and
11 4.2 Explain the general sheet. dividends policy decisions. warrant, alternative. Give Diagrams etc.
the International financial System.
functions of the International Black Board Its effect and its application an assignment of case
4.3 Identify, Analyse and explain
Financial System. Sketches to business firms. study if necessary
the problems of International
Financial System. Text on
4.4 Explain how these problems International
can be solved. Trade.
12 Introduction to
Nigerian
Financial
System by:-
Okigbo,
Nwankwo.
13
Week
Outcomes
General Objective 5: Understand the essence and processes of mergers and acquisitions
5.1 Define merger and acquisition. 1. Provide standard Text books The student should be able Lead student to know the Relevant
5.2 Differentiate between definitions for both. to know the basic concepts meaning and importance textbooks, journals
horizontal, vertical and Test book and of mergers and acquisition, of mergers and and magazines,
conglomerate mergers. 2. Provide clear examples to Financial the need for it to-day and the acquisitions. periodicals,
5.3 Explain the motives for mergers illustrate. Reports. challenges posed for it by Know the basic computers.
e.g. commercial needs, growth, international changes. requirements Using the Internet browsing
diversification, security of supply Its application as to internet draw examples for world
3. Explain each Criterion. Text book
and sales etc. procedures, documentation, from recent M&A in examples.
5.4 Explain the procedure for legal requirements etc. and Nigeria and the rest of the
mergers. 4. Provide Logical Text books and its overall usefulness for world.
5.5 Define acquisition motives and procedure. Financial local and national
criteria Weeklies. development.
13-15 5.6 Explain acquisition search and 5. Illustrate from
preliminary screening in terms of contemporary issues. Text books and
Corporate Affairs Commission Financial
(CAC), Stock Exchange Market, 6. Lead the student to Weeklies.
Land Registry, Credit Analysis of source relevant information.
Target Company and Related Text books.
Industry. 7. Evaluate student’s
5.7 Explain acquisition procedure reports and fill in the
and post acquisition effects on missing information.
acquirer’s business results and
balance sheet.
8. Explain and provide
worked examples.
ASSESSMENT CRITERIA
25% % 25% 50%
14
Course: Advanced Financial Accounting 1
PROGRAMME: HIGHER NATIONAL DIPLOMA IN BANKING AND FINANCE
Course: Advanced Financial Accounting 1 Code: HBF 313 Credit Hours: 60 hours
Goal: To enable the student acquire sound knowledge and understanding of financial accounting so as to be able to interpret the results of businesses.
GENERAL OBJECTIVES:
1.0 Understand the Foundation of Accounting Theory.

2.0 Understand Financial Reporting.
3.0 Understand the concepts of Income, Capital and Value.
4.0 Understand income measurement.
5.0 Understand Assets, their measurement and classification.
6.0 Understand Depreciation.
7.0 Understand Liabilities and their measurement.
8.0 Understand the concepts of equity.
9.0 Understand the treatment and accounting for contingencies.
10.0 Understand long-term construction contracts.
11.0 Understand borrowing cost.
12.0 Understand Extra-ordinary items.
13.0 Understand Deferred Taxation.
14.0 Understand Inflation Accounting.
15.0 Understand the main thrust of Accounting Standards
15
Specific Learning Teacher’s Activities Resources Specific Learning Teacher’s Activities Resources
Week
Outcomes Outcomes
General Objective 1: Understand the Foundation of Accounting Theory
1.1 Outline the nature, 1. Investigating into the nature, Accounting Explain nature, history, Group assignments. ICAN publications,
methodology, history and methodology, historical Standards. development and structure of Group demonstrations. accounting
development of Accounting development of Accounting theory. accounting theory. standards, text
Theory. 2. Illustrate the structure of Identify the regulations books, journals and
1.2 Examine the structure of Accounting theory. guiding accounting theory and computers.
Accounting Theory. 3. Make analysis of the practice.
1.3 Explain the structure of processes involved in theory Explain the development and
Accounting Theory. formulation in Accounting. usefulness of accounting
1.4 Examine the regulatory 4. Review the regulatory standards.
frame work within which framework of Accounting and
1 Accounting Theory and lead the student to appreciate
Practice operates. how the Accounting theory and
1.5 Define Accounting practice operates.
Standards. 5. Make proper emphasis on
1.6 Outline the historical Accounting Standards.
development of Accounting 6. Guide the student to explain
Standards. the implications of following the
1.7 Explain the usefulness of accounting theory.
Accounting Standard. 7. Lead the student to identify
the usefulness of Accounting
Standards.
General Objective 2: Understand Financial Reporting
2.1 Identify the objectives and 1. Make analysis of the Display on the Explain the purpose of Let students write Financial reports
concepts of financial conceptual framework of Card board the financial reporting and explain typical financial reports and journals.
Reporting. Financial Reporting. Accounting the users and the use of in groups and present Computer diagram
2.2 Identify the users of 2. Elaborate the importance of Conventions. financial reports. for class discussion on report format.
Financial Reports. Financial Reports on the growth Discuss financial accounting
2.3 Identify the information of the business world. conventions.
needs of the users. 3. Lead the student to foresee
2
2.4 Explain the nature and Financial Reports as an
types of financial accounting indispensable document to
conventions. investors.
4. Demonstrate the operational
set-up, the nature, and types of
Financial Accounting
conventions.
16
Week
Outcomes Outcomes
General Objective 3: Understand the concepts of Income, Capital and Value
3.1 Define “Capital” in 1. Analyse the conceptual Define capital, income and Group assignments. Text books,
Accounting. framework of “capital” as used value. Group demonstrations. journals and
3.2 Compare the accounting in Accounting. Explain the concepts income, Classroom internet.
definition of capital to that of 2. Differentiate the concept as capital and value. demonstration. Accounting
Economics. used in “Accounting” and Distinguish between standards.
3.3 Define “Income” in “Economics”. accounting and economic ICAN publications.
Accounting. 3. Identify the differences in the concepts of income.
3.4 Compare the accounting concept of “income” as used in
concept of Income with that of Accounting and Economics.
Economics. 4. Illustrate the proprietary and
3.5 Identify explain the entity concepts of income and
proprietary and Entity their implications for capital
concepts of income and their maintenance.
implications for capital 5. Analyse the concept of
maintenance. “value” in details.
3 3.6 Define “Value” in 6. Demonstrate and lead the
Accounting. student to appreciate the
3.7 Explain the various application of the concept of
concepts of value in value to:
Accounting as applied to:
- Historical cost
- Historical - Replacement
Cost value
- - Net
Replacement Realisable
value value
- Net - Current cost
Realisable etc.
value
- Current cost
etc.
17
Week
Outcomes Outcomes
General Objective 4: Understand income measurement
4.1 Explain the various 1. Illustrate the various methods Illustrate the different Demonstrate accounting Case studies and
approaches to Income (approaches) to income approaches to income approaches to income illustrative charts.
Measurement. measurement. measurement. measurement.
4.2 Identify the objectives of 2. Specify the main objectives Explain the objectives and Call out students to
4 Income Measurement. of income measurement. problems associated with highlight problems of
4.3 Identify the problems 3. Lead the student into income measurement. income measurement.
associated with Income establishing the major problems
Measurement. associated with Income
Measurement.
General Objective 5: Understand Assets, their measurement and classification
5.1 Define assets. 1. Explain the concept of assets Define assets and classify Class assignments. Journals, text
5.2 Identify types and as applicable to “Household” Household them. Classroom books and ICAN
classifications of assets. and “Business”. Assets, Business Explain the methods of asset demonstration. publications.
5.3 Examine the valuation of 2. Classify assets as stated Assets. valuation. Group discussion
assets. above. Explain exhaustively the Word processor
5.4 Examine fully the 3. Illustrate the valuation of components of fixed and
followings: assets. current assets.
5.4.1. Property, plant and 4. Explain in details.
equipment. 4.1 Property plant and
5.4.2. Leases. equipment
5.4.3. Investments 4.2 Leases
5.4.4. Inventories 4.3 Investments.
5 5.4.5. Debtors and other 4.4 Inventories.
receivables. 4.5 Debtors and their
5.4.6. Intangible and fictitious Receivable.
asset 4.6 Intangible and fictitious
assets e.g. Goodwill etc.
- Goodwill
- Patents,
trade marks
and
copyrights
- Research
and
Development
18
Week
Outcomes Outcomes
expenditure
- Preliminary
expenditures
- Discount on
issue of
share.
General Objective 6: Understand Depreciation
6.1 Explain the concept of 1. Illustrate the concept of Overhead Explain the concept of Assignment. Text books,
depreciation. depreciation. projector depreciation and the possible Group discussion. journals and video
6.2 Explain the various Illustrate both methods on the methods of calculating Demonstration using clips.
methods of calculating black board and lead the depreciation. spreadsheets
6
depreciation. student to discover the Appraise the merits and Spreadsheets
6.3 Identify the advantages advantages and disadvantages. demerits of each method.
and disadvantages of each
method.
General Objective 7: Understand Liabilities and their measurement
7.1 Define liabilities. 1. Illustrate the analytical Overhead Explain what is liability and Brief the students on the Charts and
7.2 Identify the types and approach to the concept of projector classify all liability items in any classification of diagrams.
7 classification of liabilities. liabilities. financial transaction. liabilities. Computer
2. Lead the student to classify Case studies on illustrations.
liabilities. liabilities.
General Objective 8: Understand the concepts of equity
8.1 Explain the concept of 1. Illustrate the concept of Overhead Illustrate the concept of Group discussion. Text books,
Equity. Equity. projector equity. Assignments. computers and
8.2 Distinguish between 2. Demonstrate and carry the Define capital and reserves. Demonstration journals.
8
capital and reserves. student along to establish the Distinguish between capital
difference between Capital and and reserves.
Reserves.
General Objective 9: Understand the treatment and accounting for contingencies
9.1 Define contingencies. 1. Illustrate contingency Overhead Explain contingencies. Group assignments. Journals, ICAN
9.2 Explain the treatment and situation. projector Illustrate in detail the Group discussion. publications and
presentation of contingencies. 2. Demonstrate, leading the treatment and presentation of text books.
9
student to appreciate the contingencies.
treatment and presentation of Internet
contingencies.
19
Week
Outcomes Outcomes
General Objective 10: Understand long-term construction contracts
10.1 Explain what is meant by 1. Illustrate the concept of long- Overhead Explain construction Group research and Journals and text
long-term construction term construction contracts. projector. contracts. discussion. books.
contracts. 2. Analyse the issues and Identify long term and short Classroom
10.2 Distinguish between problems of profit recognition. term contracts. Explain the demonstration Internet
long and short contracts. 3. Lead the student to establish merits and elements of
10.3 Examine the problems of the merits and demerits of completed contract method
profit recognition. completed contracts. and the advantages and
10.4 Examine the merits and 4. Demonstrate the percentage disadvantages of percentage
10
demerits of a completed of completion method. completed contract.
contract method. 5. Lead the student to identify
10.5 Explain the merits and and examine the problems of
demerits of the percentage of valuation of long-term work-in-
completion method. progress.
10.6 Examine the problems of
valuation of long-term work-
in-progress.
General Objective 11: Understand borrowing costs
11.1 Define borrowing cost. 1. Illustrate the concept of Explain and illustrate Organise the students Computers, tapes
11.2 Examine the arguments borrowing cost. borrowing cost in accounting. into two groups. Let the and diagrams.
11 for and against capitalization. 2. Direct the student to make Discuss the details and 2 groups debate
arguments for and against elements of capitalisation. arguments for and
capitalization. against capitalisation.
General Objective 12: Understand Extra-ordinary items
12.1 Define extra-ordinary 1. Establish items classified as Overhead Explain what is meant by Give students Accounting
items. extra- ordinary. projector extra-ordinary and exceptional assignments. Standard Manuals,
12.2 Define exceptional 2. Illustrate exceptional items. items. Let them give examples computers,
items. 3. Compare and contrast State clearly the difference of extra-ordinary and diagrams and
12.3 Emphasize the exceptional and extra-ordinary between the above. exceptional items. charts.
distinctions between items. Illustrate the differences with Adapt case studies on
12
exceptional items and extra- 4. Lead the student to give examples. accounting policy for
ordinary items. examples of each group of Explain prior-year adjustment group discussion.
12.4 Give examples of extra- items. fundamental xxxx.
ordinary and exceptional 5. Illustrate the prior year Explain accounting policy and
items. adjustment. accounting xxxx.
12.5 Define prior year 6. Illustrate with examples the
20
Week
Outcomes Outcomes
adjustment. meaning of fundamental
12.6 Explain the meaning of mistakes.
fundamental mistake. 7. Explain these concepts
12.7 Define “Accounting “Accounting Policy” and
Policy” and distinguish it from “Accounting Estimate”.
“Accounting Estimate”.
General Objective 13: Understand Deferred Taxation
13.1 Define Deferred 1. Illustrate Deferred Taxation. Black Board Define and explain deferred Lead students Text books and
Taxation. 2. Lead the student into the taxation. to complete case study. journals.
13 13.2 Explain the Accounting treatment of the Deferred Explain accounting treatment Group work.
treatment of Deferred Taxation. of deferred taxation.
Taxation.
General Objective 14: Understand Inflation Accounting
14.1 Differentiate historic 1. Illustrate historic accounting Black Board. Explain inflation accounting. Lead students in group Journals, internet
accounting from current cost and cost accounting. Distinguish between historic work and case study. and text book.
accounting. 2. Lead the student in the accounting and current cost
14 14.2 Apply price index in computation of price index. accounting.
preparing financial Illustrate the application of
statements. price index in preparing
financial statements.
General Objective 15: Understand the main thrust of Accounting Standards
15.1 Examine the functions of 1. Illustrate the functions of Explain the functions of the Group work. NASB publications,
Nigerian Accounting Standard Nigerian Accounting Standard Nigerian Accounting Assignments to be journals and text
Board (NASB). Board. Standards Board (NASB). submitted and assessed book.
15 15.2 Examine the Statement 2. Lead the student to examine Analyse the Statements of the by the teacher within 7
of Accounting Standard the Statement of Accounting NASB. days.
Board (NASB) Standard Board established by
NASB.
ASSESSMENT CRITERIA
25% % 25% 50%
21
Course: Law and Ethics of Banking 1
Course: Law & Ethics of Banking 1 Code: HBF 314 Credit Hours: 45 hours
Goal: The course is designed to expose the student to those aspects of law and ethics that are relevant to every day banking practices.
GENERAL OBJECTIVES:
1.0 Understand the statutes and regulations governing banks in Nigeria.

2.0 Understand Law of Agency and the position of bank as agents.
3.0 Understand the principles of Partnership and Company Law.
4.0 Understand Bankruptcy procedures.
5.0 Understand the fundamentals of banking Ethics.
22
Week
Outcomes
General Objective 1: Understand the statutes and regulations governing banks in Nigeria
1.1 Define statutes and 1. Instruct the student to Copies of special Lead the students to Explain to the students the Relevant copies
regulations. differentiate between a publications understand the various laws meaning of statutes, laws and of the banking
1.2 Describe the free Banking repealed law and an Banking Acts of and regulations governing regulations and their Acts:
era in Nigeria without statutes. amended law. 1952, 1969 establishment and significance to the financial Banking Acts
1.3 Explain Banking Act of 2. Instruct the student on BOFIA (1991) administration of banks. system. 1952, 1958,
1952 and its subsequent the importance of CBN Act of 1991. Tell them the significance of Get them copies of the 1968, 1969.
amendments of 1958. licensing banks. NDIC Act of 1998 such regulations and the relevant laws and acts and BOFIA 1991.
1.4 Explain the Central Bank 3. Demonstrate to the controls being exercised by give assignment to complete NDIC Act 1988.
Act of 1958 and the objectives. student with examples Copies of the Law. CBN, NDIC in the sanitation the course lecture. Textbooks.
1.5 Explain the repealed why banks are heavily of the financial system. Financial
Banking Act of 1968 and the regulated. The impact of the Acts and journals and
Copies of the Law.
Companies Law of 1968, and 4. Lead students to Decrees since 1952, 1958, magazines.
their importance on the understand that the 1968, 1969, 1988 and 1991. Bulletin from
indigenisation of enterprises in deposit liabilities of banks CBN.
Nigeria. are third party funds.
1.6 Describe recent changes in 5. Instruct the students to
the Central Bank Act of 1991 name the participants in
and the Banks and Other the Nigeria Financial
1-4
Financial Institutions Act 1991 system.
with their amendments and
licensing requirements.
1.7 Explain the NDIC Act of
1988.
1.8 Explain the functions of
CBN and its relationships with
other banks with respect to its
functions and supervisory
powers as provided in the law.
1.9 Describe the role of CBN in
the Nigeria financial system.
1.10 Explain recent changes in
the banking system and the
universal banking concept.
1.11 Analyse the overall effects
of the regulations in ensuring a
safe and sound banking
23
Week
Outcomes
system in Nigeria including the
role of NDIC as provided in its
enabling Act and its
amendments.
General Objective 2: Understand Law of Agency and the position of bank as agents
2.1 Define Agency and Agent. 1. Instruct the students to Relevant text- Lead the students to Ask student to research Relevant
2.2 Explain how Agency is give examples of different books. understand why the law of agents and principals with textbooks,
created. types of Agents. agency is important to examples. projectors etc.
2.3 Identify special Agents and 2. Instruct the students to Charts and bankers. Provide a standard example of
their classifications. explain the situation when Diagrams. Tell them the various when a customer pays in Internet
2.4 Analyse the rights and duties a banker acts as an classifications, rights and cheques for collection and the
of a Principal and an Agent. Agent. duties of both agents and liabilities therein.
2.5 Explain the relationship of 3. Instruct the student to principals.
the Principal and Agent to third give examples of contracts The various liabilities and
parties. where the principal could implications of contract of
2.6 Explain the position of be liable for contracts agency and how it can be
5-7
bankers as Agents. made after revocation of terminated.
2.7 Explain the situations contract of Agency.
where the Agent is personally
liable for any contractual
breach with third parties.
2.8 Explain termination of
Agency and the implication of
contracts made before
termination.
2.9 Explain termination by the
operation of law.
General Objective 3: Understand the principles of Partnership and Company Law
3.1 Define partnership. 1. Instruct the student to Typical Articles To expose the students to Lead students to the meaning Relevant
3.2 Explain the distinguishing give examples of and Memorandum the meaning of partnership of both partnership and textbooks.
features of partnership and Partnership firms and of Association of a law, rights and duties, its company laws with their Copies of the
other business types. make a list of the Company. formation and relationship various Acts. Acts.
8 - 9 3.3 Explain the provisions of distinguishing features. with each other and third Instruct them to research Memorandum
the Partnership Act of 1890 Copies of parties. rights and duties of partners and Articles of
and the Partnership Act of 2. Lead the students to Company Law. To know what company law and the function of Corporate Association.
1925 and its amendments. understand the difference is all about, its formation, Affairs Commission (CAC). Charts and
24
Week
Outcomes
3.4 Explain the formation of between Partnership Relevant text- administration and the Research recent company digrams where
Partnerships. Firms and Limited liability books. relationship of company law dissolutions necessary.
3.5 State the procedures for companies. Charts and with registration of company Business
the registration of business Diagrams. names. journals and
names. 3. Lead students to The dissolution of companies papers.
3.6 Explain the relationship appreciate the difference Sample copy of and knowing about the
between Partners to one between Companies and Company Law of various Acts and the Internet
another and to third parties. Partnership. 1990. Corporate Affairs
3.7 State the conditions for the Commission’s functions.
dissolution of Partnerships and 4. Illustrate the functions Sample of Share
the distribution of Assets and
of Corporate Affairs Certificate.
Liabilities
Commission.
3.8 Define a Company and how
it differs from Partnership.
3.9 Describe 1922, 1968 and 5. Lead students to the
1990 Acts. provision of laws on
3.10 Explain the functions of winding of Companies.
Corporate Affairs Commission
compared to Company Registry.
3.11 Explain formation of
companies and the procedure.
3.12 State the contents of
memorandum and Articles of
Association.
3.13 Explain the different types
of shares and debentures.
3.14 Explain the borrowing
powers of a company.
3.15 Explain authority of
Directors.
3.16 Describe meetings and
resolutions.
3.17 Explain winding and the
different types of windings.
3.18 State the functions and
the role of liquidator and
creditors in winding up.
25
Week
Outcomes
General Objective 4: Understand Bankruptcy procedures
4.1 Define bankruptcy. 1. Instruct the student to Overhead To expose the students to Lead the student to Relevant
4.2 Explain the objectives of name and explain some projector understand the meaning of understand the Acts of textbooks.
bankruptcy. civil disabilities of a bankruptcy, the procedure to Bankruptcy and legal Financial
4.3 Explain the available Acts bankrupt. follow in the formation of implications. papers.
of Bankruptcy and what 2. Instruct the student to trustee in bankruptcy. Students to research Whiteboard etc.
constitutes Bankruptcy. explain the effects of a Explain properties available properties of a bankrupt and
4.4 Explain bankruptcy up to receiving order and its for distribution and how to discharge a bankruptcy Internet
adjudication. effect on a bank account. assignments of same. with the legal consequences.
4.5 Explain appointment and Explain to them how to
10 - functions of Trustee in discharge a bankrupt and the
12 Bankruptcy. legal consequences of
4.6 Explain the properties discharge.
available for distribution and
protected properties.
4.7 Explain invalid assignments
of properties.
4.8 Explain how bankrupt
properties are distributed.
4.9 Explain the discharge of
bankrupt.
General Objective 5: Understand the fundamentals of banking Ethics
5.1 Explain Banking Code of Lead the student to Copies of the To expose the students to Lead the student to explain Textbooks,
Ethics. understand that CIBN has relevant Decrees. understand what ethics is all what banking ethics are, why CIBN
5.2 Explain the need for ethics a Code of Conduct. about. do we need them giving publications on
in intra-bank transactions. Copies of relevant The importance of ethics examples in line with the CBN ethics.
5.3 Explain the CIBN Examine with students the text-books. needs to be emphasised to code of conduct, BOFIA and Journals and
professional code of co-duct detailed provisions of the banking students as it relates other relevant laws of ethics. magazines.
and professional discipline various Acts. to professionalism.
13 -
(CIBN Decree No. 12 1990) Tell them the relevant Internet
15
5.4 Explain offences and aspects of the Act, law and
Ask students questions on
penalties under BOFIA, NDIC NDIC, CIBN etc. CBN codes that support
Decree, Money Laundering ethics and the overall
Decree, Advanced Fee fraud importance of it to the
and other related offences. financial system in general.
5.5 Explain foreign exchange
monitoring and miscellaneous
26
Week
Outcomes
provisions Decree, and Failed
Banks and other financial
malpractices in Banks Decree.
ASSESSMENT CRITERIA
25% % 25% 50%
27
Course: Practice of Banking 1
Course: Practice of Banking 1 Code: HBF 315 Credit Hours: 30 hours
Goal: To enable student build on the knowledge of Banking Laws and Regulations particularly in the areas of rules and regulations governing Bankers/Customer
relationship, basic banking operations/transactions and various customers accounts.
GENERAL OBJECTIVES:
1.0 Understand Bankers/Customer Relationship.

2.0 Understand different types of customers’ accounts.
3.0 Understand other special customers’ accounts.
4.0 Understand Negotiable Instrument as a basic tool for banking operations.
28
Week
Outcomes
General Objective 1: Understand Bankers/Customer Relationship
1.1 Define Bank, Customer and 1. Provide student with standard 1. Relevant Explain the various Group assignments, Banking Laws,
Banking business in Nigeria definition as well as adequate textbooks, relationships subsisting class discussions. text books,
backed with relevant legislations. explanations. financial between banker and To be submitted to internet, video
1.2 Explain the rules governing 2. Lead the student to know business customers, and the rules lecturer within 4 clips.
Banker/customer relationship. general and specific rules of journals and that govern such weeks Excursions.
1.3 Define Bankers’ right - lien, banker/customer relationship. papers. relationships.
set-off, appropriation of payments 3. Instruct the student to state and Explain bankers rights and
including Claytok’s rule etc. explain bankers’ rights as 2. Overhead responsibilities as well as
1.4 Explain Bankers’ available to them. projectors, the rights and duties of a
responsibilities and duties such as 4. Emphasis to the student on charts, bank customer.
1 - 4 Duty of Secrecy, Bankers’ opinion, Bankers’ duties, especially duty of microphone
Statement of accounts etc. secrecy, duty to care and diligence system,
1.5 Explain Customers’ right and etc. computers etc
responsibilities such as duty of 5. Lead the student to know some as applicable.
care duty, to give mandate, and customers’ rights and
payment charges etc. responsibilities’ with relevant
cases e.g. Ladbroke V. Todd
(1914) Examples of customers’
rights are to obey customers’
mandate, reasonable notice for
closing his account etc.
General Objective 2: Understand different types of customers’ accounts
1.6 Define Bank, Customer and 1. Provide student with standard Relevant Identify the different types Provide the students Samples of
Banking business in Nigeria definition as well as adequate textbooks, of account holders in a with accounting account opening
backed with relevant legislations. explanations. financial Bank with examples. forms. Let them open forms.
1.7 Explain the rules governing 2. Lead the student to know business Explain the requirements accounts in groups Memorandum and
Banker/customer relationship. general and specific rules of journals and and procedure leading to for different account Articles of
1.8 Define Bankers’ right - lien, banker/customer relationship. papers. the opening of each class holders. Association of
set-off, appropriation of payments 3. Instruct the student to state and of account. Case studies on Companies.
5-8
including Claytok’s rule etc. explain bankers’ rights as Overhead Explain the procedure for procedure for closing Computers and
1.9 Explain Bankers’ available to them. projectors, closing accounts accounts. diagrams.
responsibilities and duties such as 4. Emphasis to the student on charts, especially when there is Group research into
Duty of Secrecy, Bankers’ opinion, Bankers’ duties, especially duty of microphone an intervening occurrence the types of account Internet
Statement of accounts etc. secrecy, duty to care and diligence system, such as death, bankruptcy available followed by
1.10 Explain Customers’ right and etc. computers etc and the treatment of group presentation
responsibilities such as duty of 5. Lead the student to know some accounts of Corporate
29
Week
Outcomes
care duty, to give mandate, and customers’ rights and as applicable. Bodies on ‘winding up’.
payment charges etc. responsibilities’ with relevant
cases e.g. Ladbroke V. Todd
(1914)
Examples of customers’ rights are
to obey customers’ mandate,
reasonable notice for closing his
account etc.
General Objective 3: Understand other special customers’ accounts
3.1 Explain the procedure for 1. Lead student to explain how the Relevant Explain special accounts. Group discussion. Specimen bank
opening, and conducting special various specialized accounts are textbooks, Explain and demonstrate Group assignment. documents, video
customers’ accounts, such as, opened and closed. financial the procedure for opening Observation of bank clips, internet,
liquidators and receivers, 2. Instruct the student to business and operating special procedure. computers,
government accounts, solicitor- understand the need for attracting journals and accounts. Seminar textbooks and
clients’ accounts, clubs, etc. these special accounts and papers. Discuss in detail the journals.
3.2 Explain in details how those specific emphasis laid on procedure for closing
9 - 11 special accounts can be closed by documents to look for or request special accounts.
Overhead
banks. from the prospective customers - projectors,
such as letter of application and charts,
deposit of unused cheque-leaves microphone
etc. system,
computers etc
as applicable.
General Objective 4: Understand Negotiable Instrument as a basic tool for banking operations
4.1 Define Bills of Exchange as a 1. Provide the student with Charts, Explain negotiable Group discussion. Charts, banking
basic instrument for Banking example of bills of exchange after Overhead instruments. Seminar. laws, textbooks.
operations. definition such as cheques, drafts Projectors etc. Identify and discuss Bill of Class assignments. Specimen of
4.2 Describe the parties to a bill as etc Exchange as instrument of Demonstration. Negotiable
well as the benefits to the parties 2. Instruct the student on how to Charts, banking operation. Instruments.
12 - thereto. recognize some distinctive Overhead Identify the parties to Group research and Journals.
15 4.3 Illustrate with examples of features of bill of exchange Projectors etc. negotiable instruments. presentation on the
Negotiable Instruments such as especially cheques, drafts etc. Identify and illustrate the extent and Internet
cheques, promissory notes etc. 3. Lead the student to understand various forms of importance of the use
4.4 Explain in details the Bills of the following: a holder in due Negotiable Instruments of negotiable
Exchange Act Cap 35, Laws of course, attributes of BOE, its and their attributes. instruments in Nigeria
Federation of Nigeria of 1990 and transferability, legal ownership, Explain holder for value
30
Week
Outcomes
the Cheque Act. unconditional order etc. and holder in due course.
4.5 State and explain the Protections as regards paying in Explain Bills of Exchange
attributes/characteristics of good faith and during banking Act 1990.
Negotiable instruments. hours as stipulated in sections 60
4.6 Explain issuance with (1), 77 (2) BOE, Act 1990.
emphasis on a holder, holder for
value and a holder in due course.
ASSESSMENT CRITERIA
25% % 25% 50%
31
Course: Marketing of Financial Services
Course: Marketing of Financial Services HBF 316 Credit Hours: 30 hours
Goal: To enable the student appreciate and understand the financial uniqueness of financial services, products and the need for their market in a special way.
GENERAL OBJECTIVES:
1.0 Understand the marketing concepts, functions, techniques, skills, and tools needed as operators in the financial services industry.
2.0 Understand financial services marketing strategies.
3.0 Understand the need for marketing planning.
4.0 Understand the concept and the application of product development techniques and market research.
5.0 Understand pricing concepts and the financial services system.
6.0 Understand the concepts of marketing of actual bank services and promotional mix.
7.0 Understand public relations and the ethics of marketing in the financial services industry.
32
Specific Learning Teacher’s Activities Resources Specific Learning Outcomes Teacher’s Activities Resources
Week
Outcomes
General Objective 1: Understand the marketing concepts, functions, techniques
1.1 Define marketing 1. Instruct the student to Physical Let the students be aware of Lead students to know what Internet
concepts. give examples of a bank products and why the customers need s must marketing concept is all about. Its
1.2 Distinguish between service and physical financial be identified satisfied at a profit- importance as a marketing tool by Financial services
marketing of goods and products. products which marketing concept. The placing customers as ‘king’. such as S/A, C/A,
1.3 Explain the 2. Lead the students to S/A/C/A. basic difference between Students to research examples of money transfer,
characteristics of distinguish between physical goods and services goods and services with their Name treasure a/c
financial services. marketing strategy for and the qualities of each brand. differences. The need for marketing etc.
1.4 Explain the need for physical goods and other To be able to know the of financial services may be
marketing in the services. constraints and conditions reinforced
financial services necessary for effective
1 - 2 industry. marketing of financial services.
1.5 Explain elements of
marketing.
1.6 Explain the
variables in the financial
marketing environment.
1.7 Identify the
constraints and
conditions for effective
marketing of financial
services.
General Objective 2: Understand financial services marketing strategies
2.1 Explain the 1. Lead the students to Relevant text- To make the students Understand the concept of Relevant textbooks,
strategies for marketing explain why special books. understand what marketing marketing strategy and the meaning magazines and
of financial services. strategies are required to strategy is and the of the two key words ‘marketing’ journal publications,
2.2 Explain how market financial Journal characteristics of financial and ‘strategy’. Students to give CBN & NDIC
marketing strategies are services. Publications. services before a strategy is examples of a market, how to publications and
formulated. 2. Instruct the student to employed for it. segment it and its application to financial papers.
2.3 Explain market name the target market C.B.N. To know what market financial products.
3-4
segmentation, its for financial services. Publication. segementation is and target Internet
advantages and market.
disadvantages. To know how to apply an
2.4 Identify target effective marketing strategy and
markets. the major peculiarities of the
2.5 Explain the Nigerian situation as regards
differences between the financial services industry.
33
Week
Outcomes
market planning and
market strategy.
2.6 Explain categories
and types of market
strategy: offensive,
defensive and
rationalization.
2.7 Explain the
application of strategies.
General Objective 3: Understand the need for marketing planning
3.1 Explain the need for 1. Lead the student to Relevant text- To expose them to understand Understanding of what a plan is and Relevant textbooks,
market planning: short- explain why planning books. the need to plan for the market why marketing plan is important to charts diagrams,
term, medium term and should be based on time and what are the objectives of an organisation, especially a service projectors, journals
long-term. duration. market planning, both strategic one. and publications etc
3.2 State the objectives and operational plans. Assignment discovering the basic
of marketing plan. Let them know the processes processes of planning, the Word processor
5 - 6 3.3 Explain the and limitations to market plans objectives and how to implement
conditions for and how to implement the them, considering the qualities of
Internet.
implementation of marketing plans financial products as intangible
market plans. products.
3.4 State success
factors in marketing
strategic plan.
General Objective 4: Understand the concept and the application of product development techniques and market research
4.1 Define market 1. Lead the student to Relevant text- To let the students understand Understanding of the importance of Relevant textbooks,
research. explain why market books. that market research is an MR and why it is important in computers, charts,
4.2 Explain the research is necessary. important aspect of marketing financial product development. diagrams, CBN &
objectives of market 2. Instruct the student to Charts and activities. Group assignment on how to satisfy NDIC publications.
research and product explain the time span of Diagrams. To know the objectives and the customers’ needs and develop
development. each long-term. product development process products to satisfy them profitably. Internet
7-8
4.2 Explain the 3. Instruct the student to especially for financial services/ Instruct them to cite examples of
Journals.
procedure, cope, type of name the new products products. financial products.
market oriented of some banks. Study consumers’ behaviour in
analysis, types of Publications. buying our products, developing
consumers and the strategies for implementation of
uses of market our product policy and
34
Week
Outcomes
research. supporting the policy with
4.3 Explain the appropriate information
procedure and role of technology.
market research in the
financial industry.
4.4 Classify types of
financial products that
do not meet customer
satisfaction.
4.5 Explain product
development strategy.
4.6 Explain the effect of
information technology
on product
development.
General Objective 5: Understand pricing concepts and the financial services system
5.1 Define price and the 1. Explain what we mean To provide students with the Students to visit banks to collect Relevant textbooks,
role of pricing financial by a distribution channel. knowledge of pricing policies Bankers’ tariff issued by CBN to charts, diagrams,
services. 2. Lead the students to and methods in the financial banks. projectors, CBN &
5.2 Explain pricing understand Bankers’ services industry. Explain the meaning of Bankers’ NDIC publications.
policies, methods and tariff To acquaint them with the tariff. Assignment researching
strategies (Bankers understanding of channels of pricing methods for financial Internet
tariff). distribution as an important products and appropriate methods
5.3 Explain the aspect of the 4 Ps to reach our for distribution to the market i.e.
9 - 10 Word processor
determining channels of target market. channels of distribution.
distribution. With this knowledge they
5.4 Identify the should be able to develop,
constraints to choice of adapt and implement pricing
channels. strategies for their various
5.5 Explain key employers after graduation.
elements in financial
services.
35
Week
Outcomes
General Objective 6: Understand the concepts of marketing of actual bank services and promotional mix
6.1 Explain the various 1. Lead the student to To acquaint the students with Research as a group the range of Relevant textbooks,
specialized services by understand some of the the specialised knowledge of specialised services and how to charts, diagrams,
banks. following banking the services provided by banks promote/ market them. projectors, CBN &
6.2 Explain how banks services - Export especially new services Include an explanation of the NDIC publications.
market services. finance, leasing, supported by IT e.g. e-banking, marketing tool to use i.e. 4 Ps
6.3 Explain advertising, investments consortium, ATM etc. (price, place, product service and Internet
11 - media type basis for lending, corporate To know about other promotion).
12 selection effectiveness. advice, taxation etc. specialised services such as Give examples of these ‘Ps’ and the
Word processor
6.4 Explain personal 2. Instruct the student to Business Advisory Services products involved.
selling concepts identify different types of (BAS), taxation, trustee Group to present findings.
publicity. media for the promotion services, leasing etc.
6.5 Describe how to of financial services. Let them know about personal
evaluate the selling and public relations.
promotional activities.
General Objective 7: Understand public relations and the ethics of marketing in the financial services industry
7.1 Define public 1. Explain the need for To acquaint students with the Students to explain ethics of Internet
reactions and its good public relations and knowledge of public relations in marketing and their inter-
objectives. good ethics in banks and banks. relationship. Word processor
7.2 Explain channels of other service industries. To let them be aware of the Explanation of PR and its
PR activities in financial code of ethics for bankers and usefulness. Relevant textbooks,
industry. marketers. Giving example of PR and marketing journals,
st
7.1 Explain ways of Tell them the reasons for PR Advertisement in banks e.g. 1
13 - CIBN publications,
achieving good image- and ensuring good customer Bank (truly the first), Union Bank
14 CBN & NDIC
changing trends of relationships (big, strong and reliable) etc.
materials etc.
customer relationship. Short report produced
7.2 Mage and taste.
7.3 Explain ethics in
marketing and
marketing of bank
services.
ASSESSMENT CRITERIA
30% % 30% 40%
36
Course: Entrepreneurship Development
PROGRAMME: HND BUSINESS ADMIN AND MANAGEMENT
Course: ENTREPRENEURSHIP DEVELOPMENT Code: BAM 413 Credit Hours: 4 hours
Semester: third Pre-requisite: Theoretical: 2 hours/week - 50%
Course main Aim/Goal
This course is intended to create awareness in a student and motivate him towards self-employment through the development of personal skills, competencies
effectiveness and aptitudes using project based work in an economic setting to set-up and manage a small and medium enterprises successful.
General Objectives:
1. Understand the history of Entrepreneurship development in Nigeria

2. Understand the need, scope and characteristic of entrepreneurship
3. Understand the various sources of information for entrepreneurship development
4. Appreciate the roles of commercial and development banks in small scale industrial development
5. Understand the functions of various support agencies in small and medium scale industrial development
6. Understand methods of product selection.
7. Understand the activities of different industrial association in relation to entrepreneurship
8. Know self through analysis of strengths, weaknesses, goal-setting and risk-taking behaviour
9. Know the motivational pattern of entrepreneurs
10. Understand the functional areas of business
11. Understand the need for business planning.
37
Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Teacher’s Resources
Week
Outcomes Activities
General Objective 1: Understand the history of entrepreneurship development in Nigeria.
1.1 Narrate the Entrepreneurship history in Nigeria. Explain Entrepreneurship, - Text books Know Use web-based Computer
1.2 Compare entrepreneurship in Nigeria with Japan, India, its historical development - Journals entrepreneurship in information, guide and
China, Malaysia, South Korea, etc. in Nigeria and role in small - Nigeria, Japan, students to accessories
1.3 Explain Nigeria’s values and entrepreneurship. and medium scale Publications India, China, explore
1.4 Describe the role of entrepreneurship in the development industries. - Video Film Malaysia, South entrepreneurship Internet
of small and medium scale industries ii. Compare - TV Korea, etc. in Nigeria. Japan, facilities
entrepreneurship in Nigeria - VCR India, China,
with other countries of the Malaysia, South
Encarta Ref.
1-2 world - Japan, India, China Korea etc.
Library
etc.
software.
iii. Show students video
film of entrepreneurship
development in any of the
countries mentioned
above:
iv. Explain Nigeria’s values
and entrepreneurship.
General Objective 2: Understand the need, scope and characteristics of entrepreneurship
2.1 Define entrepreneurship and entrepreneur. Explain entrepreneurship - Text books Know the roles and Guide student to Visits
2.2 Define the role and functions of entrepreneurship. and entrepreneur. - Journals functions of an research into the Publication
2.3 Identify the entrepreneurial traits. ii. Explain the functions of - entrepreneur roles and Text books
2.4 Explain entrepreneurial tasks. entrepreneurship and its Publications functions of an Entrepreneur
2.5 Explain the need for entrepreneurship in national roles in national economic - Know the need for entrepreneur.
economic development. development. Entrepreneur entrepreneurship in Invite a successful Internet and
2.6 Identify entrepreneurial risks and hazards iii. Explain the various national economic entrepreneur to relevant
traits of an entrepreneur. development. websites
give a talk to
iv. Explain entrepreneurial
3 students on
tasks, the inherent risks
entrepreneurial
and hazards.
traits, talks,
v. Invite a successful
hazards and the
entrepreneur to give a talk
need for
to students
entrepreneurship
in national
economic
development.
38
Week
Outcomes Activities
General Objective 3: Understand the various sources of information for entrepreneurship development
3.1 Identify organizations and agencies involved in the Explain the various - Text books Know the various Guide students to Computer
promotion and development of entrepreneurship organizations and - Journal of organizations and research to Accessories
3.2 Explain the roles of banks and financial institutions in agencies involved in the Management agencies involved organizations and
enterprise creation. promotion and and in the promotion agencies involved Internet
3.3 Describe the contributions of government agencies in development of Economic and development in the promotion facility
sourcing information including patent rights entrepreneurship. Digest of and development
ii. Explain the roles of Publications. entrepreneurship of
Application
banks and financial entrepreneurship.
software
institutions in the creation Know the roles of
of enterprises. banks and financial Use Web-based
iii. Explain the Text books
institutions in the information to
contributions of creation of understand the
4 government agencies in Journal.
enterprises. international org.
sourcing information and involved in
protecting enterprises. assisting SMEs.
iv. Give assignment.
Guide student to
conduct research
to the roles banks
and financial
institutions in
creation and
efficient operation
of an enterprises.
General Objective 4: Appreciate the roles of commercial and development banks in small scale industries development
4.1 Identify financial institutions involved in entrepreneurship Explain financial institutions Text books Know the various Guide student to Visitation
development. involved in entrepreneurship - Journals financial demonstrate the and research
4.2 Describe the assistance provided by commercial banks. development. - institutions and knowledge of Publications
4.3 Explain the roles of development banks in the promotion ii. Explain the roles of Publications their roles in the commercial, Text Books
and development of small and medium scale enterprises commercial and development and merchang and Computer
5
(SME’s). development banks in the promotion of small development bank with internet
Describe government policy on financing small and medium promotion and development medium in the promotion of connection
scale enterprises (SME’s). of SME’s. enterprises. small and medium Video and
iii. Explain government Know the scale enterprises. films.
policy on financing SME’s government policy Guide student to
39
Week
Outcomes Activities
on financing small research to
and medium scale Government
enterprises (SME) policies on
financing small
and medium scale
enterprises.
General Objective 5: Understand the functions of various agencies in small and medium scale industries
5.1 Identify various support agencies involved in the Explain the various support Text books Know the various Guide students to Internet and
promotion and development of entrepreneurship. agencies involved in the - Journals support agencies research to relevant
5.2 Enumerate the functions of support agencies. promotion and - and their functions Research websites
5.3 Explain the assistance rendered by Research development of Publications to the promotion institutions,
Institutions/Universities/Polytechnics/Monotechnics/Technical entrepreneurship and their - TV and development universities,
Colleges in entrepreneurship development. functions. - VCR of polytechnics,
5.4 Explain the roles of: ii. Explain the roles of - Relevant entrepreneurships. Nigerian Expert
Nigerian Export Promotion Council (NEPC) research institutes, Video promotion Council
institutions of higher Cassettes. NIPC, NERFUND,
a) Nigerian Investment Promotion learning in the NDE, IDC etc.
6-7 development of
Commission (NIPC)
b) National Economic Reconstruction Fund entrepreneurship. Show a film on
(NERFUND) iii. Show a film on technology
c) National Directorate of Employment (NDE) Technology Business business
d) Raw Materials Research and Development Incubation Centre (TBIC) incubation center.
Council (RMRDC) operation.
1.0 iv. Conduct Test.
5.5 Industrial Development Centres (IDC) and TBICs in the

Promotion and Development of Entrepreneurship
General Objective 6: Understand the methods of Product selection
6.1 Explain product selection. Explain product selection, Text books Know product Guide students to Computer
6.2 Explain product selection criteria. criteria and factors - Journals selection, criteria selection of with
6.3 Identify key factors associated with product selection. associated with selection. - and factors product using accessories
6.4 Describe venture idea generation. ii. Explain venture idea Publications associated with criteria and factors and internet
8-9 6.5 Describe the steps involved in preliminary screening. generation. product selection. associated with connection.
6.6 Evaluate critically, product ideas. iii. Explain critical product selection.
6.7 Explain the different steps in preparing pre-feasibility evaluation of product ideas Know venture idea Application
study. and steps involved in generation. Guide students to packages
40
Week
Outcomes Activities
6.8 Evaluate adequacy of infrastructural facilities for product preliminary screening. prepare a pre-
selection. iv. Explain steps in Know evaluation of feasibility of a Visitation
6.9 Identify the relevant technology available for the selected preparing pre- feasibility product idea and given product and and research
product. study. steps in valued in evaluate the
6.10 Evaluate sources and adequacy of raw materials for a v. Explain adequacy of preliminary viability, Publications
selected product. infrastructural facilities for screening. methodology and
6.11 Explain effects of government policy and regulations on the selected product. cost benefit Journal
the selected product. vi. Explain availability of Know steps in analysis.
6.12 Identify legal aspects of business in product selection. relevant technology for the preparing pre-
selected product. Text books
feasibility and Use web-based
vii. Explain sources and evaluate sources information to
adequacy of raw materials. and adequacies of generate venture Internet and
viii. Explain effects of input. idea on exportable relevant
government policy and product. websites
regulation on the selected
product..
ix. Explain legal aspects of
business on the selected
product.
General Objective 7: Understand the activities of different Industrial Associations in relation to entrepreneurship
Describe the roles of National Association of Small Scale Explain NASSI and its - Text books Know the various Guide students to Internet and
Industrialists (NASSI) in entrepreneurship. roles in entrepreneurship - Journals Association and research to relevant
7.2 Describe the roles of National Association of Small and development. - their roles to NASSI, NASME, websites
Medium Entrepreneurs (NASME). Explain NASME and its Publications promotion and NACCIMA,
7.3 Describe members of the Nigerian Association of roles in entrepreneurship Development of CHAMBER of
Chambers of Commerce, Industry Mines and Agriculture development. Explain City, entrepreneurship COMMERCE,
(NACCIMA). States and bi-lateral MAN, NECA and
7.4 Describe the roles of the Nigerian Association of chambers of commerce demonstrate
10-11 Chambers of Commerce, Industry Mines and Agriculture and industry and their roles knowledge of their
(NACCIMA). in entrepreneurship roles and
7.5 Explain the roles of Manufacturers Association of Nigeria development. functions to
(MAN) in the development of Small and Medium Scale Explain NACCIMA and its entrepreneurship.
Enterprises (SME’s). role in entrepreneurship
Use Web-based
7.6 Explain the activities of N.E.C.A and its roles in industry. development. Explain MAN
information to
and its roles.
compare the
Explain Nigerian
services of
Employers Consultative
41
Week
Outcomes Activities
Association (N.E.C.A). and Chambers of
its roles. Commerce in UK,
USA, ASIA etc.
Carry out an
excursion to a
recognized trade
fair closest to you.
General Objective 8: Know self through analysis of strength, weakness, goal setting and risk taking behaviour.
8.1 Explain the following terms: Explain the term:- Text books Know self on Guide students to Computer
- Journals entrepreneurship demonstrate and
a) Data collection about self. - Data collection about - development and knowledge of accessories
b) Who am I (personal efficacy) self Publications promotion themselves, goals, with internet
c) Rating of concepts - Personal efficacy entrepreneurship connection
d) Self Knowledge. - Rating of concepts strength and
- Self knowledge weakness. Visitation
8.2 Define individual life goal and link it to entrepreneurship. and research
8.3 Identify the strengths and weaknesses in 8.2 above. Explain individual life goal Give practical
8.4 Carry out a Ring TOSS Game. of entrepreneurship, their assignments to Research
8.5 Explain the behavioural pattern observed in 8.4 above on: strengths and student on
weaknesses. personal efficacy, Internet and
a) Moderate risk taking. Explain Ring TOSS goals - link to relevant
Guide students to carry out entrepreneurship
12 b) Goal setting websites
a Ring TOSS Game. strength and
c) Learning from feed back
Explain the behavioural weakness.
d) Taking personal responsibility
pattern observed in a Ring
Confidence and self reliance TOSS Game: Use web-based
information to
- Moderate Risk Taking carry out
- Goal Setting simulation
- Learning from feed business games.
back
- Taking personal Guide student to
responsibility observe the
pattern on:
Confidence and self- - Risk Taking
reliance - Goal Setting etc.
42
Week
Outcomes Activities
General Objective 9: Know the motivational pattern of entrepreneurs
9.1 Define motivation i. Explain motivation, its - Text books Know Thermatic Guide student to Formulated
9.2 List the objectives of motivation objectives, merits and - Journals Appreciation Test carry-out case study.
9.3 Identify barriers to motivation and achievement. demerits. - (TAT) Thermatic
9.4 Analyse motive strength (from TAT scores) by: ii. Carry out analysis on Publications Application Test Journal
motive strength (from TAT (TAT) on a related
scores) case study model.
Publication
a) Locating achievement agencies by:
13 Text Books.
- Locating
Intensity of motives. achieveme
nt Internet and
Imageries relevant
- Intensity websites
of motives
iii. Give assignment

General Objective 10: Understand the functional areas of business
10.1 Explain basic management concepts and functions. Explain basic Management Text books Know the concepts Guide students to Computer
10.2 Describe human capital function in small enterprise. concepts and functions. - Journals and basic functions research to with
10.3 Identify the sources of finance and financial needs. Explain the basic functions - of management functional areas of accessories
10.4 List the books of accounts necessary for operation of of personnel in a small Publications and personnel. business. and internet
small enterprises. enterprise. connection.
10.5 Identify the financial regulations and taxes affecting Explain sources of finance Text books Know books of Use web-based
small enterprise operation. and financial needs for a - Journals accounts information to Application
10.6 Explain the significance of insurance coverage for small small enterprise. Explain - necessary for the explore E- packages.
enterprise. books of accounts Publications operation of small business, E-
14 10.7 Describe the role of marketing in a small enterprise necessary for operation in enterprises. commerce and Prime Books
development. a small enterprise concern. other processes of of Accounts.
10.8 Explain the importance of marketing mix to the growth Guide students to prepare trading and doing
Know financial
and expansion of a small enterprise. simple formats of prime regulations and business on
10.9 Explain the roles and functions of the following:- books of accounts. Explain Text Books
relevant taxes internet
financial regulations and and
taxes affecting operations publication.
a) Product Planning and Control Guide students to
of small enterprises. Know marketing,
b) Production Forms and Techniques product planning prepare prime
c) Factory and facilities layout Explain significance of Internet and
and control, books of Account
43
Week
Outcomes Activities
d) Work Process insurance coverage for maintenance, etc. using appropriate relevant
small enterprises. DBASE. websites
Explain the role of
10.10 Explain the importance of quality control and production marketing and importance Give practical
standards. of marketing mix to the assignment to
10.11 Explain the need for maintenance management with development and growth of students on the
special reference to: a small enterprise. functional areas of
Explain the roles and business and their
functions of: various roles to
a. Routine maintenance
b. Scheduled Maintenance enterprise.
c. Spare parts management and control - Product Planning and
control.
- Production forms and
Preventive Maintenance Techniques
- Factory and facilities
layout
- Work Process.
Explain importance of
Quality control and
production standards.
Explain need for
maintenance management
with special reference to:
- Routine maintenance
- Scheduled
maintenance
- Preventive
maintenance
- Spare parts
management and
control.
xii. Invite a successful

entrepreneur to give a talk
to students.
44
Week
Outcomes Activities
General Objective 11: Understand the need for business planning
11.1 Identify a viable business opportunity based on Explain viable business Text books Know a viable Guide students to Computers
and business opportunities - Journals business prepare a and
a) Demand based - opportunity. feasibility study, application
b) Availability of resources on: Publications using application software
c) Import substitution Know the different softwares.
d) Export oriented products - demand steps in preparing Text books
- availability of resources preliminary project Guide students to
- import substitution report. prepare: Journals
11.2 Explain the different steps in preparing a preliminary - export oriented A bankable project
project report. products Know a bankable report and analyse
15 Publications
11.3 Formulate a bankable project report. project report. the
11.4 Analyse a sample project report. ii. Explain different steps in Visitation
preparing a preliminary Technical and
project and bankable operational
research.
project report. economic viability
Methodology
iii. Guide students to Cost benefit
prepare a preliminary analysis on
project report. equips, dev., cost,
running cost.
ASSESSMENT CRITERIA
40% 20% 40% %
Competency: On completing the course, the student should be able to understand/estimate/define/etc….
45
Course: Business Communications I
PROGRAMME: HND Office Technology and Management
Course: Business Communications I Code: OTM 315 Credit Hours: 4 hours × week
Semester: 1 Pre-requisite: Business Communication I Theoretical: 2 hours/week - 50%
Course main Aim/Goal: This course is designed to develop in students the ability to communicate in organizations and improve interpersonal relationship.
General Objectives:
1.0 Understand the importance of communication in an organisation.

2.0 Understand the process of communication.
3.0 Know how to communicate effectively with others in the organisation.
4.0 Know how to write effective business letters, memos, reports and proposals.
5.0 Understand interpersonal and inter-group relationships
6.0 Know how to make introductory public speeches.
46
Week Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Outcomes Teacher’s Activities Resources
General Objective 1.0: Understand the importance of communication in an organisation.
1.1 Note the definition of Define communication. Give the different definitions of Library
communication. communication as provided in Internet
1
different author? Journals
Textbooks
1.2 List the differences Explain the differences between Differentiate between oral and Refer students to As in 1.1
between oral and written oral and written communication written communication as appropriate source above.
2
communication.. and their forms using suitable provided by different authors? materials.
examples.
1.3 List type of communication. Discuss types of communication Provide source materials Management
a. Use the various
eg interpersonal, graphic, verbal, for the exercise and Films
type of
non-verbal. check accuracy of Textbooks
communication
performance.
b. Demonstrate
verbal and non
3 verbal
communication
situations.
c. Discuss merits
and demerits of
each.
GENERAL OBJECTIVE 2:0: Understand the process of communication.
2.1 List variables involved in Explain variables in Provide the chart on
4
communication. communication. communication process.
2.2 Note the role of the Explain the roles of the speaker Role play communication Management
speaker - message encoding and the receiver in a indicating encoding and Films
4
and attitude. Note the role of communication process. decoding information Textbooks
receiver - message decoding.
2.3 Note the relevance of body Explain the use of body language Practice the use of body Demonstrate the use of Management
6 language in aiding. in aiding understanding using language in communication body language in Films and
examples. communication Textbooks
2.4 List barriers to effective Explain barriers to effective Identify barriers to effective Evaluate students’ work. As in 2.3
communication. communication using suitable communication and suggest how above
7 examples eg prejudice, past they could be eliminated.
experience, time lag, slangs, b. State effects of
unfamiliar ascent, etc. communication breakdown.
47
GENERAL OBJECTIVE: 3.0: Know how to communicate effectively with others in the organisation.
3.1 Identify the purpose of Explain the purpose of State the purpose of Evaluate students work.
8 communication in an interpersonal communication in an interpersonal communication in
organisation. organisation. an organisation.
3.2 Enumerate the means of Explore the means of Operate some communication Provide some Competent
communication. communication. gadgets. Send an e-mail text communication gadgets Handsets
9
message, etc. and guide in their Facsimiles
operation. Radio etc.
3.3 List advantages and Explain advantages and Discuss advantages and Guide students
10
disadvantages of communication. disadvantages of communication. disadvantages of communication. discussion.
GENERAL OBJECTIVE 4:0: Know how to write effective business letters, memo, reports and proposals.
4.1 List the uses of Explain the use of paragraphing in
11 paragraphing in written written communication.
communication.
4.2 Differentiate between Explain the differences between Model letter, Write letters, memos, proposals, Guide students in writing
letters, memos, etc. letters, memos, etc memos, and and reports. letter, memos, proposals
proposals. and reports.
GENERAL OBJECTIVES 5:0: Understand interpersonal and inter-group relationship.
5.1 Define interpersonal and Explain interpersonal and inter- Pictures
12
inter-group communication. group communication. Video
5.2 List formal and informal Explain formal and informal mean Determine when to use memos, Assess students choice
13
man of interaction. of interaction. notes, letters, phone calls, etc. of means.
5.3 List the effects of too little Explain the effects of too little or Discuss the effects of too little or Guide students
or too much memos. too much memos. too much memo. discussion and give
corrections.
General Objective 6.0: Know how to make introductory public speeches.
6.1 Identify the point to be Explain public speaking and
14 addressed. explore the points to be
addressed.
6.2 List the skills to be Explain the skills to be developed Criticize the provided films Provide film of recorded Films
15 developed for a good public for a good public speech. Watched pointing out the skills speech for critical
speech. observed. analysis.
6.3 List the qualities of a good Explain the qualities of a good Guide in speech writing
public speech. public speech emphasizing and deliver.
language style.
48
ASSESSMENT CRITERIA
% 50% 50% %
49
Course: ICT Office Application I
Course: ICT Office Application I Code: HBF 317 Credit Unit: 4 hours × week
Semester: 1 Pre-requisite: Knowledge of MS Word for Windows Theoretical: 1 hours/week - 25 %
Practical: 3 hours/week - 75 %
Aim/Goal: This module is designed to enable students to further develop their skills in effectively and efficiently work use a computer-based word processor.
General Objectives:
1. Introduce students to Advanced Word Processing and revise key keyboarding principles.
2. Apply health and safety principles when operating computers at work
50
Week
Outcomes
General Objective 1: Introduce students to Information and Communication Technologies
Use of common generic methods for Explain in detail how to Handouts
managing files, directories and organise accurately files and
folders folders. * 1 students per PC
• Revise alternatives
ways of how to Explain and practice how to * Printers, scanners,
create and name create, name and rename paper (A4 ream × 10
directories and directories, sub- students)
folders directories/folders. * Support written
• Delete files and material (MS Windows
directories folders Emphasise the purpose of handout)
• Move, copy and copy/move/delete files and
rename files, practice with some examples. * 2 floppy disks per
directories and student
1-2 folders Set tasks where students will
• Distinguish between practice the above and discuss
documents/files and their implications in the office.
executable
applications and
appreciate the
function file
extensions
• Procedure for
producing printed
evidence of
directory/folder
content
Print file structure
State the importance Revise key Keyboarding Show how to position hands on Handouts
• Emphasise the
of good speed when keyboarding principles handouts need for accurately the keyboard to assure speed
producing information and good speed of when entry information and * 1 students per PC
3 - 6 using a PC data entry and
data.
amending existing * Printers, scanners,
data. Monitor good touch typing to paper (A4 ream × 10
increase typing speed.
51
Week
Outcomes
Prepare weekly home-works to students)
Enter accurate text and numerical assure students practice the
data in specified format. keyboarding and main typing * Support written
techniques. material (MS Windows
• Encode specified handout)
data and make Every week select some
amendments to student from the group to test * 2 floppy disks per
documents their speed improvement when student
• Use software applying correct typing
facilities to check techniques.
spelling, and
proofread for
Show how to use:
accuracy of
- Programme manager
contents and
- Open/close a window
consistency of - Load application software
layout and style - Button bars, scroll bars and
menu bars
• View and print as - Exploring main menu
required contents
- Minimising and closing
• Use of typing windows
techniques to speed
data entry Organise students in teams
and set task to be complete
• Use of standard using the windows operating
test for speed systems.
checking
Explain how to present
Identify the procedures when documents as specified.
transferring data between files: Set tasks for student to
transfer data and files.
• Import data file
• Import image Set tasks to design and create
• Import chart a chart and transfer it
• Print integrated successfully.
document
52
Week
Outcomes
Set tasks to complete a whole
document containing data,
images and charts, and ask
students to transfer it back and
forward successfully.
Use and purpose of changing page Show and practice on how to Handouts
layout: import, place and format data-
files, images and charts (eg. * 1 students per PC
• Set page borders, shading. Student
orientation and set practice). * Printers, scanners,
up page lay out paper (A4 ream × 10
• Insert headers & Explain the importance of students)
footers maintaining the integrity of * Support written
• Insert automatic imported data. material (MS Windows
fields in headers handout)
and footers Explain and practice changing
• Create documents page layouts, orientation,
6-10 * 2 floppy disks per
using inserting specific heading and student
newspaper/parallel footing, insert special symbols
columns such as @, %, &, $, etc.
• Apply house style Student practice.
• Use
bullets/numbering
Practice manual methods to
• Use special
find and replace specific data.
symbols
• Search and
replace
• Mail merge
General Objective 2: Apply health and safety principles when operating computers at work
Describe the need for Discuss the Overhead Write a plan for safety to apply in a Visit a large organisation to Plans, forms, contacts
working safely in an importance of a safe transparencies, specified organisation. observe their security and with local organisation/
office workplace. pictures, Write a short report on the plan for safety system. business
11-15 diagrams. accidents in a specified
Explain the principles Discuss the organisation. Write a short report on the Contacts with local
of good housekeeping importance of good organisation to arrange
53
Week
Outcomes
techniques in the office safe design Sample plan(s) Show practical examples on how to observations visits
arrange a workstation to avoid
Relate the implications Show a sample plan Handouts and fatigue/injuries Group students and set tasks 3 computer
of safety to the office readings to re-arrange computer workstations (including
Discuss procedures to Show ideal workstation arrangement workstations printers, scanners,
Identify potential be followed to maintain Examples of to avoid injuries and fatigue when taking into account various adjustable chairs, etc.)
hazards security audit trail forms working with computers. environmental factors (make
sure they encounter opened Room with windows,
Propose a plan to Explain the value of an Forms Demonstrate the importance of right widows, noisy airconditions or curtains, lights,
posture and exercises to avoid not on, low chairs, etc…) adjustable chairs,
apply in a general audit trail (care of /brochures
organisation for safety hardware, software an injure/relieve pain mobile computers, etc.
within the organisation data), produce Organise students in groups to (to be able to re-
Handouts
samples of audit trails. study and sort case-studies arrange them in ideal
Define the procedures positions).
Pictures
for maintaining security Explain local health Show students examples of
of electronic equipment and safety regulations wrong sitting and typing Computer work station
Books postures.
and information
Discuss the Different types of
Define the procedures importance of a Students role plays keyboards, mice,
for maintaining healthy workplace. Role plays chairs,
resources Monitors
Discuss environmental Games identifying potential
Define the procedures factors affecting health illnesses Pictures, posters,
for maintaining when working with diagrams, handouts,
personal safety computers: Demonstrate how to do key footrests
temperature, noise exercises to relieve pain/avoid
Describe and outline and illumination injuries
the national & local
health and safety Discuss the
regulations importance of an
adequate computer
Establish the need for work layout. Show
working in a healthy sample ideal layouts.
workstation, relate the
implications of health Explain the value of
when working with
54
Week
Outcomes
computers good posture.
Identify environmental Explain key principles

factors affecting health of posture and
when working with techniques to avoid
computers. injuries and fatigue
when working with
Establish safe office computers.
practices to avoid
injuries and fatigue Explain the various
when working with injuries that affect
computers. people working in a
wrong computer
Define key computer environment.
related illnesses, their
symptoms and Describe the various
exercises to symptoms.
relieve/avoid pain,
disconform and fatigue. Illustrate key exercises
to avoid injuries and
fatigue when working
with computers
ASSESSMENT CRITERIA
25% % 75% %
55
SEMESTER 2
Course: International Finance 2

Course: International Finance 2 Code: HBF 321 Credit Hours: 45 hours
Semester: 2 Pre-requisite: HBF 311 Theoretical: 2 hours/week - 67%
Goal: The course is designed to expose the student to the issues involved in international finance so as to appreciate and develop the students understanding of the
critical concepts, theories and practice of international finance.
GENERAL OBJECTIVES:
1.0 Understand critical issues in exchange controls.

2.0 Understand international monetary reserve system.
3.0 Understand nature and the essence of international monetary cooperation.
4.0 Understand the problems of multinationals in international financial management.
5.0 Understand the environment of international finance.
6.0 Understand the issues and problems in balance of payments.
56
Week
Outcomes Activities
General Objective 1: Understand critical issues in exchange controls
1.1 Define exchange rates. 1. Define exchange rates, bids & Domestic currency (N) Define exchange rates Group Text books.
1.2 Explain the different offer rates, cross rates. Foreign currency ($, £ and explain methods of assignments. Internet.
methods of exchange rate 2. Plot graphs of demand and supply etc) exchange rate Discussions.
determination. in relation to equilibrium analysis, Business/Financial determination.
1.3 Examine and outline the different methods and Times showing Explain devaluation and
devaluation/appreciation of factors affecting exchange rate exchange rates. appreciation of
currencies. determination. currencies.
1.4 Examine issues relating to 3. Differentiate devaluation from Analyse the role of
revaluation/depreciation of appreciation of currencies: Central Banks in
currencies. exchange rate
1.5 Compare roles of different (a) make outline of determination.
Central Banks in exchange factors to be
rate determination. considered before
devaluation
(b) Describe the
1-3
impact of
devaluation in a
domestic economy
as well as the
appreciation of
currencies in same.
4. Make analysis of Government-

policies as they affect exchange
rates.
5. Compare floating and fixed
exchange rate policies.
6. Explain why Government through
Central Bank intervenes in exchange
rate determination.
General Objective 2: Understand international monetary reserve system
2.1 Define International 1. Mention and show the reserve I.M.F. Explain the meaning of Appoint group Charts,
Monetary reserve. currencies. international monitoring leaders. Let each diagrams and
4 - 7 2.2 Explain the instruments of 2. Outline the instruments and its reserve system. group present computer
Special Drawing
such reserve. qualities. Rights (SDR’s) Discuss the instruments seminar papers on illustrations.
57
Week
Outcomes Activities
2.3 Trace the history and 3. Narrate the historical background of monetary reserve monetary reserve.
developments of reserve of the Dollar over other currencies system.
instruments. SDRs etc. Analyse the problems
2.4 Examine the ideal qualities 4. State the qualities of reserve associated with monetary
of reserve currencies. currencies. reserve instruments.
2.5 Enumerate the major 5. Mention problems of reserve
problems associated with instruments from the gold standard to
monetary reserve instruments. date.
2.6 Analyse the consequences 6. Analyse the consequences of
of monetary reserve monetary reserve instruments
instruments problems. problems and instruct the student to
2.7 Examine ways of resolving make similar analysis.
these problems. 7. Lead the student into mentioning
the problems facing monetary
reserve
instruments before resorting to
solutions.
General Objective 3: Understand international monetary reserve system
3.1 Explain what International 1. Explain the conceptual frame work Introduce a legal Explain international Group discussion. Text books.
Monetary Cooperation is. of co-operation before applying the tender among the monetary co-operation Group assignments Journals.
3.2 Describe the methods and concept to unit. West African and identify the methods to be assessed by Internet
areas of such cooperations. 2. List the possible areas of Countries. and areas of international the teacher. computers.
3.3 Examine the importance of cooperation. co-operation.
these cooperations. 3. Graphically show the importance Identify the significance of
3.4 Examine the difficulties of cooperation between Nigeria and the co-operation, the
arising from such cooperations. Ghana, as trade partners. Extending difficulties arising from
8 - 10 3.5 Analyse efforts at handling the importance to West African such co-operations and
these difficulties. Countries in the use of a common explain measures for
currency. solving the problems.
4. Mention the likely associate
problems arising from cooperations.
5. Expose the student to various
difficulties arising there from
International Monetary cooperation
and provide suggested solutions.
58
Week
Outcomes Activities
General Objective 4: Understand the problems of multinationals in international financial management
4.1 Define multinational. 1. Explains why some companies go Transparencies. Explain multi-nationals Group studies. Text books.
4.2 Examine the operational international and hence define the Overhead projectors. and appraise their Discussion. Journals.
systems of multinationals with concept. Charts. funding sources. Assignment. Internet
respect to their financing. 2. Describe how multi-national CBN publications. Identify and analyse computers.
4.3 Identify the problems in the corporations are financed. operational problems of
11 -
operational systems of 3. Marshal out the issues and CBN Publications. multi-nationals and profer
12
multinationals. problems of multinational solutions.
4.4 Make analysis problems corporation.
relating to multinational 4. Demonstrate with examples how
operational systems. the problems outlined can be
controlled.
General Objective 5: Understand the environment of international finance
5.1 Identify other non-financial 1. Categorize the environments of CBN Publication. Explain multi-nationals Group studies. Text books.
environments of international international finance into: and appraise their Discussion. Journals.
finance. funding sources. Assignment. Internet
5.2 Examine the influences of (a) financial and Identify and analyse computers.
exports, imports, government (b) non-financial operational problems of
etc on international financing environments. multi-nationals and profer
13 activities. solutions.
2. Expose to the student’s knowledge
and understanding, the influences of
exports, imports, government’s
policies and programmes on
international financing activities.
General Objective 6: Understand the issues and problems in balance of payments
6.1 Identify other non-financial 1. Categorize the environments of CBN Publication. Define Balance of Group assignment. Text books,
environments of international international finance into: Payments and identify its Group discussion. journals,
finance. components. Class seminar. periodicals,
6.2 Examine the influences of (c) financial and Discuss the possible CBN
14-15 exports, imports, government (d) non-financial positions of Balance of publications and
etc on international financing environments. Payments and analyse internet.
activities. measures adopted in
correcting Balance of
2. Expose to the student’s knowledge
Payments disequilibrium.
and understanding, the influences of
59
Week
Outcomes Activities
exports, imports, government’s
policies and programmes on
international financing activities.
ASSESSMENT CRITERIA
25% % 25% 50%
60
Course: Financial Management 2
Course: Financial Management 2 Code: HBF 322 Credit Hours: 60 hours
Goal: To develop the student’s understanding of the Nigerian capital and money markets, cost of capital and the influence of taxation on financial decisions.
GENERAL OBJECTIVES:
1.0 Understand the structures and activities of the Nigerian capital and money markets and their instruments of trade.
2.0 Understand the role of issuing houses and nature of new issues.
3.0 Understand stock exchange operations.
4.0 Understand the concept of cost of capital.
5.0 Understand the influence of taxation on financial decisions.
61
Week
Outcomes
General Objective 1: Understand the structures and activities of the Nigerian capital and money markets and their instruments of trade
1.1 Define capital market and 1. Define financial Diagram of Nigerian Understand the functions Use case studies and real Company
differentiate this from the money market. Financial Markets. of the brokers and jobbers life cases to sensitise the prospectus,
market. 2. Provide clear Transparencies. on capital raising from the students into newspaper adverts.
1.2 Distinguish between primary definitions. Overhead Projector. public. understanding the nitty- Video recordings of
and secondary capital markets. 3. Explain clearly and Specimen Distinguish their functions gritty of the capital activities of the
1.3 Identify the primary capital Illustrate with prospectus. from that of bank markets. trading floors e.g.
market structure. diagram. Offer for sale Format managers. Lagos, Tokyo, New
1.4 Explain the structure and the 4. Point out to the Etc. Highlight the regulatory York and London
roles of Securities and Exchange student factors functions of Securities and Stock Exchanges.
Commission. influencing pricing Exchange Commission on Excursion to Lagos
1.5 Describe the basic and outing date of the capital market. Stock Exchange and
1-4
requirements for quoting in the new issues. State and understand the Securities and
first and second-tier segments of 5. Show the student distinction between new Exchange
the stock exchange. specimen of issues and rights issues. Commission.
1.6 Compare quoted and prospectus of offer Understand packaging of
unquoted companies in Nigeria. for sale format. new issues.
6. Lead the student’s
reasoning in the
comparison of quoted
and unquoted
companies using
graphical illustration.
General Objective 2: Understand the role of issuing houses and nature of new issues
2.1 Explain the roles of issuing 1. Lead the student to Drawing on Critically understand the Analyse and relate the Prospectus,
houses especially with regard to explain carefully with Cardboard Papers. roles of commercial and roles of banks as issuing newspaper adverts.
organization, pricing and examples. merchant banks in floating houses to packaging of Excursions to CSCS
4- 7 underwriting of new issues. 2. Illustrate with Excursion to Nigerian stocks and shares. shares and delivery of and BPE.
2.2 Explain commercialization contemporary Stock Exchange or Understand the difference shares by stock exchange. Inviting officials of
and privatization of public examples. Video of Stock between commercialisation Sensitize the students with BPE, CSCS, SEC
enterprises. 3. Explain with a Exchange Business and privatisation. operations of CSCS Ltd. and Stock Exchange
2.3 Identify the secondary capital simple organigram. Activities. Explain the role of Bureau Brief the students on for talks and special
market structure. 4. With graphical of Public Enterprises (BPE) meaning of privatisation lectures.
illustration, explain in Nigeria. and commercialisation.
8 - 10 2.4 Distinguish among the major both legal and CSCS Operating
Explain packaging of rights
operators of the secondary Flow Chart on Internet
capital market e.g. Nigerian Stock commercial matters Cardboard paper, or issues. Students to research the
affecting the Analyse and understand
62
Week
Outcomes
Exchange, Stock Brokers, instruments. on Transperencies. the instruments of above using the internet
Registrar of companies, etc. secondary market e.g. and present findings in a
2.5 Identify the characteristics of 5. Explain the role equity shares, preference group presentation
secondary market instruments and the activities of stocks, debenture stocks
e.g. Equity Shares, Preference the Nigerian Stock and bonds etc.
Stock, Debenture Stock, Bonds, Exchange. Understand the role of
etc. 6. Emphasise the Stock Exchange in pricing,
2.6 Explain the roles of the Stock advantages of CSCS. account dealings, transfer
Exchange in price making, cash 7. Demand a verbal of shares.
and account dealings, transfer of description of the flow Analyse and understand
securities, buying and selling out system represented the operation of Central
etc. in the diagram. Securities Clearing System
2.7 Explain the Stock Exchange (CSCS).
delivery system before the
introduction of the Central
Securities Clearing System
(CSCS).
2.8 State the functions of CSCS
Ltd., in conjunction with the roles
of Nigerian Stock Exchange and
Stock Brokers.
General Objective 3: Understand stock exchange operations
3.1 Define Nigerian Money 1. Provide precise Specimen Treasury Understand Nigerian Students to research, Internet
Market. and clear definition. Bill, Commercial money market. using the internet, the
3.2 Distinguish the primary 2. Lead the student in Paper. Understand retail and range of instruments in the Instruments of money
money market from the identifying the basic wholesale banking. money market. market e.g. currency,
secondary market. features from the Newspaper cutting of Explain and understand Conduct class exercise. treasury bills,
3.3 Identify the major operators in specimens CBN advert for electronic banking (e- treasury certificate,
the money market. presented. Treasury Bill. banking) and electronic negotiable certificate
11 -
3.4 Explain the dispersion nature 3. Demand a written money transfer. of deposits.
12
of the market and its heavy work at this point. Excursion to First
reliance on information 4. Give Class quiz. Bank of Nigeria Plc.
technology. To see the workings
3.5 Identify the different kinds of of Western Union
money market instruments e.g. money transfer.
Treasury Bill, Treasury
Certificate, Development Stock,
63
Week
Outcomes
Negotiable Certificate of Deposit
(NCD), Commercial paper, and
Repurchase Agreement etc.
3.6 Distinguish between
discounting and redemption of
money market securities.
3.7 Analyse the performance of
the money market.
General Objective 4: Understand the concept of cost of capital
4.1 Explain the concept and the 1. Explain clearly. Analyse and understand Lead the students to Case studies.
significance of cost of capital in a 2. State clearly with Text Book. the significance of cost to design prototype Class exercises.
going concern. illustration from investment decisions. investment project.
4.2 Explain the relevance of cost published account. Text Book and Understand various Provide students with the Spreadsheets
of capital to Investment 3. Provide the Published Account of sources of funds e.g. bank lead way to evaluate the
Decisions, Capital Structure student with worked any company with loan, overdraft, bonds, project/investment.
Decisions, and Performance examples. different classes of shares debentures etc. Apply case study to the
Evaluation and Control. 4. Provide worked capital funds. Analyse the weight of each advantage of the students.
4.3 Identify the major sources of example. source in financing
capital funds e.g. equity, 5. Assign homework investment. Students to complete case
13 - Text Book.
preferred stock, debenture, debt, and grade student’s study with a spreadsheet
14
retained earnings, etc. work. solution
4.2 Distinguish between weighted 6. Provide worked
average cost of capital, and examples.
component cost of capital.
4.3 Compute component cost of
capital and weighted average
cost of capital.
4.4 Compute cost of External
Equity and cost of Retained
Earning.
General Objective 5: Understand the influence of taxation on financial decisions
5.1 Explain tax implications on 1. Provide list on Text Book Understand concept and List and explain types of Internet
debt funds. blackboard. importance of taxation. taxes.
15 4.2 Identify the different types of 2. Provide worked Quiz Analyse and compare Research cases to show Class quiz.
tax. example and give different types of taxes. difficulties in how taxes are
4.3 Explain implications of assignment. Understand the problems treated.
64
Week
Outcomes
interest tax shield on profitability. 3. Give class quiz. and administration of
4.4 Compute Debt Issued at taxes.
Premium of Discount.
4.5 Explain treatment of tax on
dividends.
ASSESSMENT CRITERIA
30% % 30% 40%
65
Course: Advanced Financial Accounting 2
Course: Advanced Financial Accounting 2 Code: HBF 323 Credit Hours: 60 hours
Goal: This course is designed to provide more comprehensive theoretical and practical frame work of financial accounting so as to enhance the student’s ability to
analyze and interpret the results of business operations.
GENERAL OBJECTIVES:
On completion of this course the student should be able to:
1.0 Understand the preparation of financial statements for publication.

2.0 Understand capital reorganization and reconstruction.
3.0 Understand absorption process of business combination.
4.0 Understand amalgamation.
5.0 Understand share and business valuation.
6.0 Understand business performance assessment, analysis, and interpretation of financial statements.
7.0 Understand consolidated accounts.
66
Week
Outcomes
General Objective 1: Understand the preparation of financial statements for publication
1.1 Explain the purposes of - Explain what a published Overhead Projector Explain the purposes of Guide students on Published
publication of financial statements. account is and the purpose of Showing the practical publishing financial completion of case accounts.
1.2 Explain the role of statute with preparing it. calculations and statements and explain study, group learning Journals.
regards to disclosure of - Lead the students to argue preparation of the the statute governing assignment and Text books.
information. for and against disclosure of different kinds of disclosure of information. demonstration Computers.
1.3 Outline arguments for and information. accounts involved. Identify the components
against detailed disclosures. - Provide a typical annual of standard annual
1.4 Identify the various report and lead the student to reports and statements.
components of a standard Annual identify its various Demonstrate the
Report. components. preparation of funds flow
1.5 Identify items normally - Lead student to identify statements and formats.
included in the chairman’s information required to be Solve problems relating to
statements. disclosed P & L, and the published accounts and
1.6 Identify items normally Balance Sheet and the manner prepare final statements
included in the directors report. in which they are to be of banks and other
1.7 Explain the importance of disclosed. financial institutions.
audit report to annual report. - Explain the items of
1.8 Explain the items of information to be included in
1-2
information required to be the notes to the Accounts and
disclosed in the profit and loss how they are to be presented.
accounts and the manner in which - Explain the meaning of fund
they are to be disclosed. flow statement and prepare the
1.9 Explain the items of various formats of fund flow
information required to be statement.
disclosed in the balance sheet and - Give gradable assignment.
the manner is which they are to be - State the reasons for the
disclosed. inclusion of value added
1.10 Identify the item of statement in the annual report.
information to be included in the - Lead the student to solve
notes to Accounts and how they problems relating to Published
are to be presented. Accounts especially those of
1.11 Explain the meaning and typical Banks and Financial
purpose of fund flow statement. Institutions Published
1.12 Identify the various formats of Accounts.
fund flow statement. - Ask students to prepare
1.13 Identify the format which is gradable financial statements
67
Week
Outcomes
generally recommended and/or of Banks and other Financial
accepted. Institutions.
1.14 Explain the concepts of value
added.
1.15 Outline the arguments for the
inclusion of value added
statement in an Annual Report.
1.16 Prepare value-added
statement.
1.17 Explain the purpose and
usefulness of a five year financial
summary.
1.18 Solve problems relating to
Published Accounts.
1.19 Prepare financial statements
of banks and other financial
institutions.
General Objective 2: Understand capital reorganization and reconstruction
2.1 Explain capital reduction. - Explain the meaning of SAS Explain the meaning of Guide students to Journal.
2.2 Identify the reasons normally capital reduction. Computer capital reduction and complete case study. Text books.
leading to capital reductions. - Itemise and explain the Accounting Software capital reconstruction. Group assignment. Bank
2.3 Identify the steps necessary reasons for capital reduction. Packages. Explain the timing, publications.
before capital reduction can take - Explain steps that are process, steps and
place. necessary for capital reduction journal entries involving Word
2.4 Identify the appropriate time to to take place. capital reduction and processor
reduce capital. - Lead the student to identify capital reconstruction.
2.5 Make the journal entries the appropriate time for capital Demonstrate the
3 required for capital reduction reduction exercise. preparation of a typical
exercise. - Explain and demonstrate the external reconstruction in
2.6 Explain the ledger entries ledger posting required for a bank or financial
required for capital reduction capital reduction. institution.
exercise. - Lead the student to
2.7 Explain capital reconstruction distinguish between internal
and distinguish between internal and external capital
and external reconstructions. reconstruction.
2.8 Explain the steps necessary - Lead the student to identify
before external reconstruction can the necessary steps for
68
Week
Outcomes
take place. external reconstruction to take
2.9 Identify the appropriate time to place.
embark on a scheme of
reconstruction. - Demonstrate journal and
2.10 Prepare the Journal Entries ledger entries for external
relevant to an external capital reconstruction.
reconstruction. - Make use of a typical
2.11 Prepare the ledger entries financial institution Statement
relevant to an external of Accounts as a case study.
reconstruction.
2.12 Examine a typical external
reconstruction in a bank or
financial institution.
General Objective 3: Understand absorption process of business combination
3.1 Define absorption. - Define and explain absorption Overhead Projector. Define absorption and Group work. Journals.
3.2 Distinguish absorption from with graphical illustration. Computer and distinguish it from other Group assignment. Text books.
other types of business - Lead the student to see the Software showing the forms of business Illustration in the Published
combinations. difference between absorption practical calculations combinations. classroom. Company
3.3 Define Goodwill. and other forms of business and preparation of Illustrate the book entries Case study. Accounts.
3.4 Explain Goodwill valuation combinations. the different relating to absorption. Research recent
methods for the purpose of - Using typical financial Accounts. Explain goodwill and examples using the Internet
4 business takeover. institutions as a case study, illustrate its valuation internet.
3.5 Outline the book-keeping demonstrate the book- keeping methods for purposes of
entries in relation to absorption entries involved in absorption business takeover.
both in the books of the vendor process. Demonstrate and solve
and the purchaser. problem of absorption in a
3.6 Perform and solve absorption typical financial institution.
problems using a typical financial
institution as a practical example.
General Objective 4: Understand amalgamation
4.1 Define amalgamation. - Define and explain the Overhead Projector. Define amalgamation. Group work. Text books.
4.2 Enumerate the objectives of meaning of amalgamation. Explain the objectives, Class assignments. Computers.
Amalgamation. - Lead student to identify the Computer forms and the book entry Demonstrations. Journals.
5 - 6 4.3 Describe the different forms of objectives of amalgamation. records involving
Applications.
amalgamation. - List graphically and explain amalgamation. Research some recent Internet
4.4 Distinguish between the different forms of Distinguish between amalgamations using the
69
Week
Outcomes
amalgamation and other forms of amalgamation. amalgamation and other internet
business combinations. - Distinguish between forms of business
4.5 Outline the book-keeping amalgamation and other forms combinations.
entries in relation to amalgamation of business combinations. Demonstrate solutions to
first from the angle of the original - Using a typical financial problems following
company being closed down and institution as a example, show amalgamation of
then from the point of view of the the book-keeping entries in businesses in the
new company being formed. amalgamation process. financial sector of the
4.6 Solve problems involving economy.
amalgamation of business in the
financial sectors of the economy.
General Objective 5: Understand share and business valuation
5.1 Define share price. - Define shares and explain the Overhead Projector Define and explain listed Group work. Text books.
5.2 Explain listed and unlisted meaning of share price, the showing the and unlisted shares. Group assignments and Journals.
shares. meaning of listed and unlisted calculation of share Explain share pricing and discussion. Internet.
5.3 Explain the reasons for share shares or quoted or unquoted valuation using valuation.
valuation. shares. different methods. Explain the problems of
5.4 Describe the nominal value of - Lead the student to share valuation and the
shares. understand the reasons for effects of different size of
5.5 List one after the other the share valuation and describe shareholding on the
different methods of estimating a the nominal value of shares problem of share
share value. - Give a list of the different valuation.
5.6 Describe the Break-up basis of methods of estimating share
valuation using illustrative value.
7 - 8 examples. - With illustrative examples
5.7 Describe the Book value basis give a definition and the
of share valuation giving formula for each method of
illustrative examples. share valuation.
5.8 Describe the Replacement - Use illustrative examples to
Cost basis of share valuation calculate the share value in
using illustrate examples. respect of each of the methods
5.9 Describe the Earning yield you have listed for the student.
basis of share valuation using - Analyze the problems
illustrative examples. encountered in share
5.10 Describe with the Price per valuation.
earning ratio basis of valuation. - Illustrate with examples the
5.11 Describe the Dividend Yield calculation of price per earning
70
Week
Outcomes
basis of valuation. ratio basis of valuation,
5.12 Explain the meaning of dividend yield basis of
dividend growth in the future. valuation and discounted cash
5.13 Describe future cash flow or flow basis of valuation.
discounted cash flow basis of - Enumerate the problems
valuation using illustrate involved in share valuation.
examples. - Lead the student to explain
5.14 Enumerate the problems issues of majority and minority
encountered in share valuation interests in shareholding.
5.15 Analyze the issues of
majority and minority interests in
share holding.
5.16 Analyze the effects of the
different sizes of shareholding on
the problem of share valuation.
General Objective 6: Understand business performance assessment, analysis, and interpretation of financial statements
6.1 Explain the meaning of - Lead student to understand Overhead Projector. Explain accounting ratios. Class discussion. Company
accounting ratios and rates of the meaning of accounting Discuss the objectives, Seminar. financial
returns. ratios and rates of returns. Computer Packages. importance, relationships Group assignment. statements.
6.2 Define ratio analysis and state - Explain ratio analysis and its and ways of interpreting Journals.
the objectives of ratio analysis. objectives. accounting ratios. Using the internet to Text books
6.3 Enumerate the different ways - List the different ways of Identify and illustrate the access recent published Internet.
of interpreting ratios as a interpreting ratios. various forms of ratios. accounts and work out
measurement of performance - Explain ratio as a measure of Explain the application of and present key
objective. working capital, turnover, liquidity ratios in banks. performance ratios.
6.4 Explain Ratio as a measure of liquidity, profitability, return on Identify measures for
9-11 working capital. equity. resolving fixed assets
6.5 Describe and explain working - Use illustrative examples to valuation problems.
capital and the cash operating calculate the above ratios
cycle. using appropriate formula.
6.6 Illustrate with calculations and - Use diagrammatic
diagram, the operating or cash expressions to explain and
cycle. describe operating or cash
6.7 Illustrate with examples the cycle.
meaning of turnover periods using - Use appropriate illustration to
appropriate formula. show the relationship between
6.8 Explain the relationship turnover period and the total
71
Week
Outcomes
between turnover period and the amount of working capital.
total amount of working capital. - Lead the student to discover
6.9 Illustrate with examples using the importance of liquidity in
appropriate formula the meaning bank asset management.
and types of liquidity ratios. - Lead the student to resolve
6.10 Explain the importance of the problem of whether to
liquidity in bank asset adjust Fixed Asset or net Fixed
management. Assets in the calculation of
6.11 Analyze the effect of capital employed.
increases in working capital on - Lead student to resolve the
bank liquid assets. problems of valuation of fixed
6.12 Explain the meaning of assets.
profitability, types of profitability - Lead the students to
ratios, and importance of the appreciate the importance of
profitability ratios using illustrative asset management.
examples viz: - Profit Margin, - - Give illustrative examples on
Asset Turnover, - Return on the calculation of profitability
Capital Employed ratio, capital employed, Asset
6.13 Explain the interrelationship turnover etc.
between profit margin and asset - Explain the interrelationship
turnover. between profit margin and
6.14 Resolve the problem of asset turnover.
whether to adopt Fixed Asset or - Explain how to resolve the
net Fixed asset when defining and problem of whether to adopt
calculating capital employed. fixed asset or net asset when
6.15 Resolve the problem of calculating capital employed.
valuation of Fixed Asset. Is it - Explain the meaning of
valuation at cost or at cost minus gearing the different methods
depreciation or valuation at of measuring it and its
historical cost or at current importance.
replacement cost. - Show the different methods
6.16 Illustrate with examples the of calculating gearing and
meaning of Return on Equity using earning per share as well as
appropriate formula in gearing and return on equity
calculations. using illustrative examples.
6.17 Define and explain the - Explain the use of interest
meaning of gearing. cover as a tool for avoiding
72
Week
Outcomes
6.18 Enumerate and explain the gearing risks.
different methods of measuring - Explain gearing and give
gearing and the importance of examples on how to calculate
gearing. gearing.
6.19 Show how to calculate - Lead the student to calculate
gearing and Earning per share interest cover as a tool for
and gearing and return on equity measuring and avoiding
using examples. gearing risks.
6.20 Explain the meaning and
calculation of interest charges
cover as a tool for measing and
avoiding gearing risks.
General Objective 7: Understand consolidated accounts
7.1 Explain consolidation account - Explain the meaning of Overhead Projector. Explain consolidated Group learning. Text books.
and the different methods of consolidated account and its accounts; consolidated Case study. Journals.
acquiring control of one company importance. Computer Package balance sheet and Published
by another. - Demonstrate practically what on Consolidated illustrate the preparation accounts of
7.2 Explain consolidation balance a consolidated balance sheet Accounts. of consolidated profit and companies.
sheet of companies and of a typical company looks like loss accounts. Computers.
particularly those of financial and what it contains. Explain realisation of
institutions. - Illustrate the meaning of inter- profit and identify and
7.3 Explain the meaning and company dealings, inter- solve the problems of
treatment of inter-company company debts and their unrealised profits.
dealings, inter-company debts. treatments in the books of To demonstrate share
12 - Explain the treatment of inter- accounts upon consolidation. acquisition and
13 company debts. - Treat unrealized intra-group calculation of goodwill.
7.4 Explain unrealized profit in profits upon consolidation. -
stock in-trade and its origination. Solve problems of shares in
7.5 Explain the meaning of subsidiaries at different dates.
Realisation of Profits and its - Explain intra-group dividends
treatment in the books of especially those from newly
accounts, particularly in the acquired subsidiary
consolidated Balance Sheet. undertaking that were
7.6 Explain acquisition of shares proposed prior to the
in subsidiaries at different dates acquisition.
with particular reference to - Calculate good will when
consolidated Accounts. interest in a subsidiary
73
Week
Outcomes
7.7 Explain the meaning and treat undertaking was acquired in
problems of intra-group dividends blocks over a period of time.
especially those from a newly - Explain what is referred to as
acquired subsidiary undertaking sundry matters with regards to
that were proposed prior to the consolidated balance sheets,
acquisition date. e.g. Preference shares, sale of
7.8 Demonstrate the treatment of fixed assets between members
dividends proposed by subsidiary of the group.
undertakings at the Balance sheet - Prepare consolidated profit
date. and loss accounts for groups
7.9 Explain the treatment and with wholly owned subsidiaries
calculation of goodwill on the with particular reference to the
purchase of preference shares. financial institutions.
7.10 Solve problems on
unrealized profits and losses on
intra-group asset sales.
7.11 Explain sundry matters in
balance sheet as it relates to
consolidated Accounts.
7.12 Explain the effect of fair value
on the calculation of goodwill and
on the preparation of consolidated
financial statements.
7.13 Explain the meaning of and
prepare consolidated profit and
loss accounts from the textbook
exercises.
7.14 Explain and prepare
consolidated profit and loss
accounts for groups with wholly
owned subsidiaries with particular
focus and application to financial
institutions.
ASSESSMENT CRITERIA
25% % 25% 50%
74
Course: Law and Ethics of Banking 2
Course: Law & Ethics of Banking 2 Code: HBF 324 Credit Hours: 45 hours
Semester: 2 Pre-requisite: HBF 314 Theoretical: 2 hours/week - 67 %
Goal: The course is designed to further expose the student to those aspects of law and ethics that are relevant to everyday banking practices.
GENERAL OBJECTIVES:
1.0 Understand the treatment of properties and other assets as securities.

2.0 Understand guarantees as they are held in banks.
3.0 Understand the nature of negotiable instruments.
4.0 Understand ethical standards in financial service industry.
75
Week
Outcomes
General Objective 1: Understand the treatment of properties and other assets as securities
1.1 Define a property. 1. Instruct the student to Land Documents Understand the meaning of Give examples of Land documents C of O,
1.2 Distinguish between the give examples - C of O property. properties, possession and Life policy certificate.
concepts of ownership and of possession without Life Policy Understand the difference ownership. Corporate Affairs
possession. ownership. Certificate between the concept of Ask students to list more Commission registration
1.3 Describe the various Other available ownership and possession. examples. form.
methods of charging interest in 2. Discuss the various security Explain and understand Explain various methods of
property i.e. Legal and methods of documents. how interest is charged on mortgages.
Equitable mortgage. mortgages. property i.e. legal and Illustrate registration
1.4 Explain the various Relevant text- equitable mortgage. procedures with Corporate
methods of transfer of books and Understand due use of Affairs Commission.
3. Illustrate the
1- 4 interest on properties. publications.. properties as securities for
difference between
1.5 Explain how properties are equitable and legal bankers advances.
used as security for banker’s mortgages. Charts and Know various types of
advances. properties e.g. land, land
Diagrams.
1.6 State the various policies, shares and stocks
properties used e.g. land, land 4. Ask students to cite etc.
policies, shares and stocks, examples. Understand the registration
distribution, etc. procedure with the
1.7 Explain the registration Corporate Affairs
procedures with corporate Commission.
affairs commission.
General Objective 2: Understand guarantees as they are held in banks
2.1 Define guarantee. 1. Explain why a Relevant text- Understand the meaning of Explain why guarantee is Standard guarantee
2.2 Explain the essentials of a guarantee is an books and guarantee. not tangible security. form.
contract of guarantee. intangible security. journals.. Know the essentials of Illustrate how guarantee is
2.3 Explain how the liability of 2. Explain how to perfect Contract of Guarantee. determined and perfected.
a guarantor arises and his a guarantee. Sample of Understand the rights of Explain why an indemnity
rights. 3. Illustrate how a standard guarantor and how this could be oral.
5 - 6 2.4 Identify all the parties to a guarantee is guarantee forms. liability arises.
guarantee. determined. Identify and understand all
2.5 Distinguish between a 4. Elaborate what an the xxxx of guarantee.
contract of guarantee and an indemnity could be oval. Understand the difference
indemnity. between Contract of
2.6 Explain how a guarantee is Guarantee and indemnity.
determined.
76
Week
Outcomes
General Objective 3: Understand the nature of negotiable instruments
3.1 Define negotiable 1. Define a bill of Samples of Understand the nature and Design cases to illustrate Samples of banks
instrument. Exchange and identify cheques and types Understand bill of and elaborate on all the instruments, cheques,
3.2 State the different types of the different types of other Bills. exchange and know the terminologies. bills, invoices and bills of
negotiable instruments. bills of exchange. various forms of the bill. Provide cheques and lading.
3.3 Define bill of exchange. 2. Give an example of a Samples of Understand the following specimens of dishonoured Case studies.
3.4 Explain the different types crossed cheque. invoices and bills terminologies: cheques.
of bills of exchange. 3. Explain why cheques of laden. Drawing, issue, negotiation, State why cheques are Word processor
3.5 Explain the parties to a bill. are crossed. collection, acceptance and dishonoured and highlight
3.6 Explain the following: Relevant text- payment, cheque etc. on the punishment.
drawing, issue, negotiation, 4. Illustrate the crossing book and Know the difference
collection, acceptance and of cheques on the between bills of exchange Students to produce short
journals.
payment of bills of exchange blackboard. and other bills. word processed report on
cheques etc. Know banker’s draft. the above and objectives 1
3.7 Distinguish between a bill 5. Describe clearly the Understand countermand of &2
7-8
of exchange and other bills. parties to a bill of payments and duties of
3.8 Explain crossing of bankers and customers.
Exchange. Adopt case studies to
cheques and the significance. Know bankers liabilities in
sanitize students.
3.9 Explain banker’s drafts and respect of collection and
conditional orders. payment of cheques.
3.10 Explain countermand of Understand provisions of
payments and duties of Dishonoured Cheques
bankers and customers. Offences Act 1977.
3.11 Explain the liabilities of
Bankers in respect of collection
and payment of cheques.
3.12 State the provisions of the
Dishonoured Cheques
offences Act of 1977.
General Objective 4: Understand ethical standards in financial service industry
4.1 Explain the nature of 1. Lead student to CIBN Decree. Understand the nature of Explain standard ethics CIBN decree.
ethics. appreciate the value and ethics. and professionalism. CIBN Code of Conduct.
4.2 Explain the moral morality in banking Copies of the Understand the moral List ethical behaviour and Bankers Code of Ethics
9-15 responsibilities and the ethical business and services. relevant laws responsibilities of bankers. compare them with and Professionalism.
standards of bankers. 2. Give examples of and Decrees. Understand social unethical behaviour. Cases and case studies
4.3 Explain the principles of ethical behaviour. responsibilities of bankers Use case studies to test of BOFIA.
business morality, fairness and 3. Lead the student to and customers and students’ understanding of
77
Week
Outcomes
efficiency. appreciate the need for shareholders. codes of conduct and code
4.4 Explain ethical decision- honesty in business. Explain the gravity of of ethics.
making and assumptions. 4. Lead the student to offences bordering on
4.5 Explain the creation and understand that gifts receipt of gratification, gift in
the development of ethical presented in anticipation cash or in kind from
awareness in banking. of favour should be customers.
4.6 Explain the responsibilities rejected. Understand honesty and
of the firm to the environment. banks commitment to
4.7 Explain the social corporate goals.
responsibilities to customers,
shareholders and the society.
4.8 Explain conflict of interest.
4.9 Explain acceptance of gifts,
visitor, trading, honesty and
confidentiality.
4.10 Explain honesty and
commitment to corporate
goals.
ASSESSMENT CRITERIA
% % 25% 75%
78
Goal: To expose the student to the complexity of cheque and other negotiable instruments as principal tools used in practice so as to enhance the student’s
understanding of bank clearing systems.
GENERAL OBJECTIVES:
1.0 Understand the significance and limitations of cheque as a principal banking tool.
2.0 Know other negotiable instruments used in our payment systems.
3.0 Understand the duties and protections afforded the paying and collecting banker.
4.0 Under stand the Nigerian clearing system with emphasis on the new automated clearing system.
5.0 Acquaint the student with the importance and procedure for the acceptance and discharge of safe custody items.
79
Week
Outcomes
General Objective 1: Understand the significance and limitations of cheque as a principal banking tool
1.1 Define cheque in accordance 1. Provide the student with simple Charts etc. Define cheque in Group work Video clips
with the bill of exchange Act 1990. definition of a cheque with adequate accordance with BEA
1.2 Describe types of cheques and graphical illustration. 1990 Class discussion Specimen of
crossing cheques. 2. Explain the various types of negotiable
1.3 Explain cheque endorsement. cheques and how crossing of Identify and explain instruments
Group assignment
1.4 State the limitations of cheque cheques are done and its effects types of cheques and
as regards electronic banking e.g. highlighted. crossings of cheques Textbooks
credit cards etc. 3. Instruct the student to write a brief
1.5 Explain termination of bankers’ on what termination of bankers
1-3 Explain cheque Journals
authority with special emphasis on authority concept is all about.
endorsement
countermand of cheques,
garnishee orders, bankruptcy,
death/winding up of companies Discuss the limitations of
etc. cheque
Explain the termination

of bankers authority to
pay cheque
General Objective 2: Know other negotiable instruments used in our payment systems
2.1 State some banking 1. Provide the student with special Charts, Discuss banking Group the students and
instruments like Bankers’ Draft and features of drafts and other Overhead instruments such as illustrate banking Sample
other analogous concepts to negotiable instruments such as Projectors etc. Bankers’ draft and instruments and arrange banking
negotiable instruments. bonds, promissory notes, treasury bill illustrate the differences group discussion on instruments
2.2 Explain the difference between etc. between cheques and Nigeria payment system
cheque and bill of exchange. 2. Lead the student to understand the other bills of exchange after internet research. Charts
2.3 Identify other payment system process of payment system in Nigeria in groups
such as electronic funds transfer, and examples of the products/service Computer
4 - 6 standing orders, direct debit, in vogue such as credit cards, Explain the available diagrams and
automated teller machine, etc. electronic money transfer etc. payment systems such charts.
3. Instruct the student to explain the electronic transfer of
basic differences to look for when funds, standing orders,
handling a cheque and bill of Internet
automated teller
exchange-such as a bill requires machines
presentment for acceptance as
against a cheque payable on demand
etc.
80
Week
Outcomes
General Objective 3: Understand the duties and protections afforded the paying and collecting banker
2.4 State some banking 1. Provide the student with special Charts, Explain the paying and Group discussion Statutory
instruments like Bankers’ Draft and features of drafts and other Overhead collecting banker, their books
other analogous concepts to negotiable instruments such as Projectors etc. duties and Group assignment
negotiable instruments. bonds, promissory notes, treasury bill responsibilities Including research Laws
2.5 Explain the difference between etc.
cheque and bill of exchange. 2. Lead the student to understand the Identify and explain the Banking Acts
2.6 Identify other payment system process of payment system in Nigeria liabilities of both the
such as electronic funds transfer, and examples of the products/service paying and collecting
4 - 6 standing orders, direct debit, in vogue such as credit cards, Journals
banker
automated teller machine, etc. electronic money transfer etc.
3. Instruct the student to explain the Textbooks
Explain the statutory
basic differences to look for when
protections afforded the
handling a cheque and bill of Government
paying banker by the Bill
exchange-such as a bill requires of Exchange Act 1990 publications
presentment for acceptance as
against a cheque payable on demand Internet
etc.
General Objective 4: Under stand the Nigerian clearing system with emphasis on the new automated clearing system
4.1 Define the clearing system and 1. Lead the student to understand the Charts Define the clearing
its types including special clearing. clearing system with adequate Overhead film system Group discussion Journals and
4.2 Explain the significance of the illustration/examples such as local, projector publications
bank clearing system. intra, inter state clearing with Transparencies. Identify the types of Group assignments of CBN
4.3 Explain the specific roles computers. clearing
played by the Central Bank in the 2. Lead the student to understand the Publications
Case Study
clearing process; such as importance of clearing system and of CIBN
Explain the significance
10 - providing the guidelines and the central role of the CBN (Central of bank clearing system Demonstration group
12 supervision; etc. Bank of Nigeria) with an automated Journals
clearing system.
Explain the role of Research the role of the
central bank in the Central Bank in clearing Textbooks
clearing process
Video clips
Internet
81
Week
Outcomes
General Objective 5: Acquaint the student with the importance and procedure for the acceptance and discharge of safe custody items
5.1 Define safe custody as a 1. Provide the student with adequate Define and explain safe Group discussion Video clips
banking service in relation to the definition of this special service with custody facilities offered
law of bailment. enough explanation and example like by banks Seminar groups Journals
5.2 Explain the will, certificates, jewellery etc.
significance/importance of safe 2. Lead the student to understand the Explain the law of Class assignments Bank
custody and the procedure for importance of safe custody service bailment documents
providing the service by the bank. both to the bank and customer
5.3 Explain the underlying liabilities instruct.
Explain the importance Internet
13 - involved in safe custody service 3. Instruct the student to understand of safe custody and the
such as detinue, negligence etc. inherent liabilities possible in
15 process banks adopt in
5.4 Describe the procedure for rendering such service as well as Textbooks
rendering the services
discharge of safe custody items how to discharge or dispense with
with special focus on death, safe custody service generally
bankruptcy, and mental incapacity especially when death, bankruptcy Identify the liabilities
of a sole depositor or joint etc occurs from customers. involved in safe custody
depositor.
Describe the procedure
for discharge of safe
custody items
ASSESSMENT CRITERIA
25% % 25% 50%
82
Course: Monetary Economics
Course: Monetary Economics Code: HBF 327 Credit Hours: 60 hours
Goal: To give attention to every economic problems relating to price, interest rates and exchange rate problems so as to enhance students understanding of the
operation of Nigerian financial institutions and fiscal policy measures.
GENERAL OBJECTIVES:
1.0 Understand money, monetary standards and theory.

2.0 Understand monetary and fiscal policies.
3.0 Understand money in the economic system.
4.0 Understand the Nigerian financial system.
5.0 Understand money supply.
6.0 Understand balance of payment.
7.0 Understand the role of Central Bank.
8.0 Understand the role of government in the economy.
83
Specific Learning Teacher’s Activities Resources Specific Learning Teacher’s Resources
Week
Outcomes Outcomes Activities
General Objective 1: Understand money, monetary standards and theory
1.1 Define money. 1. Provide the students with an Textbooks, journals, Do a comparative analysis Guide the students Library materials
1.2 Explain the trade by acceptable definition of money. magazine etc. of the barter/ pre-modern in writing a term
barter system and 2. Lead the students in examining of currencies and the paper.
primitive currencies. barter system and the pre-modern Relevant CIBN modern.
1.3 State the functions currencies as well as their shortcoming publications Give a written explanation
and the characteristics and limitations. of the Keynesian,
of modern money. 3. Provide an explanation on the Overhead projector monetarist and other
1.4 Describe monetary development, functions, qualities and schools on the theory of
standard - features of a target tender currency. money.
monometallism, 4. Analyze the IMF & World Bank Transparencies.
binetallism and monetary standard policy and other
smimatallism. international or regional bodies in Textbook, journals,
1.5 Explain non- carrying out such functions. magazine and other
commodity (paper) 5. Provide an explanation on the relevant materials.
standards; inconvertible techniques applied in setting different
and controlled paper types of paper standard. Textbook, charts,
1 - 3 standard. 6. Provide a methodical approach and overhead projector
1.6 State exchange explanatory review of exchange equation. and magazine.
equation. 7. Provide with a graphical illustration an
1.7 State the theory of explanation on the theory of demand for Textbooks, charts,
demand for money. money. overhead projector
1.8 Explain money in 8. Provide a theoretical analysis of the and journals.
the Keynesian model. Keynesian school on the concept of Transparencies.
1.9 Explain liquidity money.
preference theory in the 9. Provide with a graphical illustration, an
monetary sector. explanation of how the theory of liquidity
preference affects money supply and
demand in the economy. 10. Provide an
adequate explanation of the monetarist
school and their attack on the Keynesian
model. Compare the models graphically.
11. Provide a written explanation on the
theory of money by Milton Freedom.
84
Week
General Objective 2: Understand monetary and fiscal policies
2.1 Explain the 1. Provide the student with recent Textbooks, journals, Compare and contrast the Introduce different Federal Gov’t
objectives and monetary policy objectives and the magazine and official fiscal and monetary fiscal and monetary budgets and
techniques of monetary techniques implored in achieving the set government policies of the Nigerian policies of Gov’t to related
policy. goal. publications. Government in the student. publications.
2.2 Describe qualitative 2. Distinguish between the qualitative and immediate past 4-5 years. Lead the student to Central Bank
and quantitative quantitative tools of monetary policy. Textbooks, journals, Assess the contributions examine the publications/
approach to monetary 3. Provide the student with an magazine and official of both fiscal and contributions of both monetary
controls. explanation as to the relevance of government monetary to the macro- policies with a view guidelines.
2.3 Explain the monetary policy in the movement of publications. economic stability of to identifying their Finance Minister’s
significance of monetary macroeconomic indicators of the country. Nigeria during the period. shortcomings. breakdown of the
4 - 5 policy in Nigeria. 4. Provide an analysis with the aid of a budget.
Textbooks, journals,
2.4 Explain the effects data and graph on the implications of a Relevant
magazine and official
of taxation on the particular or general taxes on the newspaper
government
economic activities of economy. publication. publications.
Nigeria. 5. Instruct the student to make a Graph books.
2.5 Compare monetary comparison between monetary and fiscal
and fiscal policies. policies in terms of their effectiveness in Internet
2.6 State the impact of the Nigerian economy.
fiscal policy on the 6. Explain the constitution of fiscal policy
economy generally. in income distribution, stabilization and
allocation of resources.
General Objective 3: Understand money in the economic system
3.1 Explain the role of 1. Provide an elaborate explanation on Textbooks, journals, Examine the interest rate Students to produce CBN publications.
money in the economic the function of money in the Nigerian magazine and official structure in Nigeria under short report Gov’t publications.
system. economy. government various economic reforms. examining the Annual reports of
3.2 Distinguish between 2. Provide a detail explanation of inflation publications. Analyse its impact on relationship banks.
6
inflation and deflation. and deflation in Nigeria. inflation and deflation in between inflation Library materials.
3.3 Explain interest rate 3. Provide a review of interest rate Nigeria. and interest rates
structure in Nigeria. structure under the various economic Word processors
reform programmes/packages.
85
Week
General Objective 4: Understand the Nigerian financial system
4.1 Explain the role of 1. Lead a discussion on the financial Analyse the activities and Guide the student in CBN and other
banks and non-banking intermediation function of financial role of money market analysing the Gov’t publications.
institutions as partners institutions in Nigeria. 2. Provide an institutions in stimulating activities and roles Newspapers.
in the mobilization and explanation on the activities and role of the growth of the of money market Library materials.
disbursement of funds money market institutions in stimulating economy. institutions using
7 within the economy. growth in the economy. internet research. Internet
4.2 Describe money
market institution
functions and state their
impacts on the
economy.
General Objective 5: Understand money supply
5.1 Explain the 1. Provide the meaning of money supply Textbooks, journals, Solve examples on how Guide the students CBN and other
concepts of money and the factors that influence it in Nigeria. magazine and official money creation raises in writing a short Gov’t publications.
supply and 2. Illustrate graphically using M1. M2, and government liquidity of banks and research paper. Newspaper
determinants. M3, published figures. publications chart economy. reports on
5.2 Describe credit 3. Instruct the student to work-out an and overhead Analyse the impact of financial
money creation by example of how money creation raises projector. Gov’t deficit finance on institutions/
banks. liquidity of banks and the economy. bank credit and aggregate economy.
5.3 Analyze the impact Transparencies. money supply. Library materials.
of government deficit 4. Provide an explanation on the Examine with the aid of
finance on bank, credit implications of Budget deficit financing on data and graph the Internet
8-9 CBN publications.
money and aggregate the bank, macroeconomic variables etc. relationship of money
money supply. 5. Describe the volume of credit directed supply, inflation,
5.4 Analyse bank credit to the economy (Private & Public Sector) investment and GNP in
to the public and private in the last five years. Nigeria.
sectors of the Nigerian 6. Explaining the relationship of money
economy. supply, inflation, investment and GNP in
5.5 Explain the link Nigeria with aid of a data and graphs.
between money supply,
inflation, investment and
GNP.
86
Week
General Objective 6: Understand balance of payment
6.1 State components of 1. Provide explanation on the items that Textbooks, journals, Analyse the factors Aid the students to CBN, FoS and
external credits and constitute credits, debits and reserves. magazines etc. accounting for BOP analyze the BOP other Gov’t
debits. 2. Lead the student in highlighting the imbalances and various and the influencing publications.
6.2 Analyse causes of factors that account for BOP imbalances. Textbooks, journals, techniques for addressing factors/ problems Business
changes in the balance. 3. Provide student with a clear meaning Government official BOP problems with and adjustment newspapers and
6.3 Explain balance of and the various techniques for the publications, particular reference to procedures. magazines.
payment and adjustment of BOP problems is. magazines etc. Nigeria. Give the students Library materials.
adjustment problems. 4. Provide explanation on international Examine critically the assignments on
6.4 Explain foreign lending and the crises debtor countries merits and demerits of exchange rates and Internet
borrowing and debt usually encounter. fixed and floating assist with worked
10 - problems. 5. Lead the student in outlining the merits exchange rates. examples.
12 6.5 State the and demerits of fixed and floating Carry out a critique of the Take the students
advantages and example rates. general operations of the through the
disadvantages of fixed 6. Provide student with a thorough foreign exchange market operations of the
and floating rates of description of the activities in IFEM, FEM and the forms of Gov’t foreign exchange
exchange. etc and how government intervenes to intervention/ control. markets in Nigeria.
6.6 Explain the general regulate the market.
operations of the foreign
exchange market and
the forms of official
intervention and
exchange control.
General Objective 7: Understand the role of Central Bank
7.1 Explain the 1. Provide the student with a thorough Textbook, journal, Analyse the roles and Guide the student in CBN publications.
constitutions, functions explanation of CBN functions, magazine, responsibilities of CBN, carrying out the Library materials.
and methods of responsibilities and activities in the government official with the aid of diagrams/ exercises. Graphs and
operations of central economy with aid of some published data publications i.e. CBN charts. charts.
bank. and examples. publications etc. Use charts to establish the
7.2 Describe the 2. Lead the student with charts, in relationship between the Internet
13 relationship between establishing effective linkages between CBN and other financial
central bank, money CBN and financial institutions. institutions in Nigeria.
market and other banks, 3. Provide explanation on the role of the
(commercial, merchant, apex bank and other regulatory agencies
Dev.) in ensuring healthy banking practice in
7.3 Describe the the economy.
legislative and
87
Week
administrative controls
of commercial banks
and the special position
and responsibilities of
the central bank.
General Objective 8: Understand the role of government in the economy
8.1 Explain the rationale 1. Examining the technical and Textbooks, journals, Analyse the roles of the Guide the student CBN, FoS, BPE
for government ideological reasons behind Government Government official public (Gov’t) and private with the aid of publications.
participation in the participation in the economy. publications, sectors in the economy. worked examples Business
economy. 2. Provide a detail explanation on the magazines etc. Carry out detailed and exercises. newspapers and
8.2 State the role of important role played by the public and evaluation of the magazines.
public and private private sectors in Nigeria. privatisation and Library materials.
sectors in the economy. 3. Lead the student in appraising the commercialisation of
8.3 Describe public privatization and commercialization of public enterprises in Internet
14 -
enterprise reform in public enterprises over the years in Nigeria over the years.
15
Nigeria. Nigeria. Write a review of the
8.4 Review the various 4. Provide a performance review of the performances of the
sectors of Nigerian sectors in Nigerian economy for at least 5 different sectors of the
economy. years. Nigerian economy in the
5. Instruct the student to write a brief last 5-10 years.
comparative analysis on the fiscal and
monetary policies of Nigeria within the
most recent two years.
ASSESSMENT CRITERIA
50% % % 50%
88
Course: Comparative Banking System
Course: Comparative Banking System Code: HBF 326 Credit Hours: 45 hours
Goal: To acquaint the student with different banking systems in the world.
GENERAL OBJECTIVES:
1.0 Understand the Nigerian banking system.

2.0 Understand the banking system of Soviet Union and the distinguishing features from other banking systems.
3.0 Understand the banking system of Germany.
4.0 Understand the U.S. banking system.
5.0 Understand the Islamic banking system.
6.0 Understand the various modes of banking.
7.0 Understand the different banking systems in EEC countries.
89
Week
Outcomes Activities
General Objective 1: Understand the Nigerian banking system
1.1 State the history and development 1. Lead the student in examining Textbook, journals, Describe the history and Guide the students Textbooks.
of banking in Nigeria. the evolution and the changes magazine and other development of banking in on group Banking
1.2 State the functions of the CBN undergone over the years in relevant materials. Nigeria. assignments and regulations
and its relationship with commercial banking. Explain the functions of seminars. and laws.
banks, federal and state governments. 2. Provide clearly the functions Textbook, journal, CBN and evaluate its Journals.
1.3 Describe the control of CBN over and the forms of relationship that magazine, and relationship with
banking activities in Nigeria. exist between books. other official commercial banks, federal Internet
1.4 Explain the regulations governing 3. Lead the student in examining government and state governments.
banking business. the role of CBN in monitoring, publication. Explain CBN control over
Word
1.5 Explain the various types of supervision and control of banking activities.
1-2 processors
banking institutions in Nigeria. banking activities especially in Enumerate the regulations
the recent years of banking crisis. governing banking business
4. Provide the student with in Nigeria.
detailed existing laws that govern Explain the various kinds of
banking business. banking institutions in
5. Provide a clear explanation on Nigeria.
the functions of commercial
banks, merchant banks,
development banks, mortgage
banks, and universal banks.
General Objective 2: Understand the banking system of Soviet Union and the distinguishing features from other banking systems
2.1 Discuss the development and 1. Provide a clear explanation on Textbook, journals, Explain the development Group discussions. Journals.
operations of Soviet Union banking the evolution, practices and magazine and other and operations of banking Group assignment. Text books.
system. reform soviet of banking. relevant materials. in Russian Federation. Internet
2.2 Explain the legal requirements 2. Provide the resent Explain the legal
3 - 4 governing state banks. requirements to the student. requirements governing
2.3 Explain the specific duties 3. Provide the student with state banks.
performed by the specialized banks explanation of the functions of Identify and explain specific
(All-Union Bank, Bank for Foreign soviet banks. duties performed by
trade etc) specialized banks.
90
Week
Outcomes Activities
General Objective 3: Understand the banking system of Germany
3.1 Narrate the historical development 1. Provide an explanatory review Overhead projector Narrate the historical Group assignment. Journals.
and operations of banking in taking into account pre and post development and Text books.
Germany. unification period. operations of banking in Internet.
5 3.2 Explain the major areas of 2. Lead the students in Germany.
differences with other banking examining the differences with Distinguish between
systems. other banking systems and German banking system
practices around the world. from other banking systems.
General Objective 4: Understand the U.S. banking system
4.1 Explain the history and 1. Provide a brief explanation to Overhead projector Explain the history and Case study. Journals.
development of U.S. banking system. the student on the evolution of development of the US Group Text books.
4.2 Explain the nature and structure of U.S. banking. banking system. assignments. Internet.
U.S. banking system - correspondent 2. Lead the student in analyzing Explain the nature,
banking, federal reserve system, unit how the system operates by its structure and regulations of
banking and branch banking. own nature and structure. the US banking system.
6-7
4.3 Explain the regulations of the U.S. 3. Provide the student with an Compare the US banking
banking system. explanation of the laws and system with the US
4.4 Explain the U.S. banking system policies of the state on banking financial market and state
in relation to U.S. financial market. activities. their relationship.
4. Lead the student in
establishing the relationship.
General Objective 5: Understand the Islamic banking system
5.1 Outline the history and 1. Provide an account of the Overhead projector Explain the history and Group Text books.
development of Islamic banking evolution and the recent development of the Islamic assignments. Qur’an and
system (in some selected countries of development in Islamic banking. Qur’an and Hadith banking system. Seminars. Hadith.
Africa, Arabia, America, Asia, Europe 2. Provide an adequate Identify the sources of Journal.
and the middle East) explanation on Qur’an, hadith Islamic banking practice. Internet.
5.2 Explain the sources of Islamic and Islamic law and Explain the prohibition of
banking practice. jurisprudence on the practice of interest or usury in Islamic
8 - 10
5.3 Explain the prohibition of banking. banking.
interest/riba/and/or usury in Islamic 3. Provide a clear and Describe the various modes
banking. unambiguous justification for the of investment financing in
5.4 Describe the modes of financing prohibition of interest. Islamic banking.
investment mudarabah, murabaha, 4. Provide the student with a
muqadora, musharika, ijara, istisna detail explanation of trade and
etc. investment financing.
91
Week
Outcomes Activities
General Objective 6: Understand the various modes of banking
6.1 Describe the various modes of 1. Provide a clear and detail Textbook, journals, Explain modes of banking: Group assignment Journals.
banking - Unit banking, branch explanation. magazine and other Unit banking, branch Text books.
banking and universal banking. 2. Provide the student with relevant materials. banking and universal Internet.
11
6.2 Explain their different peculiarities. explanation on the complexities banking.
of operating climate as it relates Identify and explain their
to the modes of banking. differences.
General Objective 7: Understand the different banking systems in EEC countries
7.1 Identify the E.E.C. countries. 1. Provide a list to the student Map and charts. Identify the EEC countries. Group discussion Journals.
7.2 State the history and the with aid of a world map (political) Textbooks, journals Explain the history and Assignments Text books.
development of Banking in each 2. Lead the student in examining and magazine. development of banking in Internet.
country. the evolution. each EEC country.
12 -
7.3 Explain the operations of the 3. Provide an adequate Explain the operations of
15
Central, commercial and investment explanation on the operations. central banks, commercial
merchant banking in each country. banks and investment/
merchant banking in each
EEC country.
ASSESSMENT CRITERIA
25% % 25% 50%
92
Course: ICT Office Application II
Course: ICT Office Application II Code: HBF 328 Credit Unit: 4 hours
Semester: 2 Pre-requisite: ICT Office Application I Theoretical: 1 hours/week - 25 %
Practical: 3 hours/week - 75 %
Aim/Goal: This module is designed to enable students to further develop their skills in effectively and efficiently work use a computer-based spreadsheet
application.
General Objectives:
1. Develop student skills using an spreadsheet application and develop keyboarding techniques to enter data accurately.
93
Week Specific Teacher’s Resources Specific Learning Outcomes Teacher’s Activities Resources
Learning Activities
Outcomes
General Objective 1: Introduce students to Information and Communication Technologies
1-4 Review the Explain the impact Hand-outs Re-assess spreadsheet uses in Explain the need of applying spreadsheets in Handouts
concept and of accurate and Notes modern office: commerce and business, and how this sort * 1 students per PC
importance of quality data Examples of software allow one to manipulate and
spreadsheets in collection and present data in numbers and graphical * Printers, scanners, paper
modern offices. entering using a • Remind when forms. (A4 ream × 10 students)
spreadsheet and how to
software. use Remind how to load (open) and main * 2 floppy disks per student
spreadsheets functions of Microsoft Excel.
in an office
Handouts * 1 students per
• Opening a Revise how and where place numerical table PC
spreadsheet titles, what will go in each of the rows and
using MS columns, how any result will worked out, and
Excel * Printers, scanners, paper
how to change the spreadsheet looks (eg.
• Review (A4 ream × 10 students)
number fonts)
spreadsheet
structure and * 2 floppy disks per student
Show how to insert and amend text and
how to plan a numerical data into the spreadsheet and how
spreadsheets Handouts with typing
to move from one cell to another. Explain
• Placing techniques/keyboarding
how to correct mistakes and the difference
numerical between clear and delete. when dealing with data.
table titles, and
use of columns * 1 students per PC
and rows. Show how to calculate results from a
• How to move spreadsheets, using data. Explain how and
where to enter a formula and how to modify Handouts
from cell to cell
and meanings it. Student practice producing a basic
of clear and spreadsheet including formulas. 1 PC per student
delete in MS
Excel. Group students and provide case studies for
• How to them to complete spreadsheet based on real
change a data.
spreadsheet
look. Promote spreadsheets group cross-checking
• Enter, edit to discuss their accuracy, originality and
and
94
Learning Activities
Outcomes
manipulate creativity organising and presenting data.
data
Explain with a practical example, how to print
spreadsheets documents, with formulae
showing in full, and with data showing in full.
5-9 Review the use of calculations
using spreadsheets
Demonstrate how to save and close a
spreadsheet software application.
• Create and
Check on student’s typing technique and
arithmetical
speed improvements when typing numbers
formulae and
and symbols. Practice with real data. weekly
use common
tests/quizzes to selected students to ensure
functions
practice and speed development.
• Know how to
replicate
formulae (fill) Explain the importance of charts and graphs
• Use common presentations. Show what programs can be
numerical used to produce charts and graphs. Review
formatting and how to produce quality chart and graph using
alignments Microsoft Excel function: how to enter data
• How any and editing data; change the appearance of
calculation a chart or graph, and print the chart or graph
result will to an appropriate quality standard of
worked out, presentation.
and do
recalculations Set individual and group task to produce
• Link live data quality and impacting/creative graphs and
from one charts based on real data.
spreadsheet to
another Ask students to produce individual portfolio
• Use including spreadsheets with graphs and
spreadsheets chart representations, based on case-studies
to solve and real data.
problems and
project results Promote discussion and self-assessment of
95
Learning Activities
Outcomes
• Manage and portfolio, as well as peer-assessments.
print
spreadsheets Select the best approach to present data and
documents charts, from the students work/portfolio.
10 Use of typing techniques to
speed when typing numbers:
• Typing
numbers using
correct
techniques in
touching a key
• Apply typing
techniques
when typing
symbols
11-15 Remind the importance and
benefits of using pie charts,
line graphs and bar/column
charts to have a visual impact
in the office productivity:
• Importance of
chart and
graphs in
document
presentations
• Use of MS
Excel for
creating chart
and graphics
• Select/enter
heading and
96
Learning Activities
Outcomes
axes titles
• Formatting
axis and labels
• Set numerical
parameters
and format
data use
legend when
appropriate
• Enter, edit
and change
data
• Design and
modify
appearance of
chart and
graphs
• Save and
print charts
and graphs
ASSESSMENT CRITERIA
25% % 25% Portfolio 50%
97
SEMESTER 3
Course: Investment & Portfolio Management

Course: Investment & Portfolio Management Code: HBF 411 Credit Hours: 60 hours
Goal: To concentrate on the concepts, theories and practical applications of financial, investment and portfolio management so as to enable the student develop a
working knowledge and an understanding of investment, project analysis, portfolio management and the operations of security markets with emphasis on risk,
returns and portfolio diversification.
GENERAL OBJECTIVES:
1.0 Understand the time value of money.

2.0 Understand basic valuation models.
3.0 Understand capital budgeting under certainty.
4.0 Understand capital budgeting under uncertainty.
5.0 Understand capital budgeting under capital rationing.
6.0 Understand the effects of inflation on capital reorganization.
7.0 Understand capital structure, reduction and reorganization.
8.0 Understand portfolio selection and management.
9.0 Understand the cost of capital concepts.
10.0 Understand financial leverage.
11.0 Understand dividend policy.
98
Week
Outcomes
General Objective 1: Understand the time value of money
1.1 Explain the meaning of time 1. Illustrate the meaning of Illustrate Explain the meaning ofGroup discussion and Textbooks
value of money. time value of money. calculations, time value of money assignment to solve
1.2 Explain compounding and 2. Illustrate compounding and problems involving time Journals
discounting. discounting. Overhead projector. Explain compounding and value of money
1.3 Explain compounding value, 3. Explain and demonstrate discounting techniques Internet
compound value of a lump sum, with examples the compound
compound value of an annuity. value of a lump sum and an Explain the present value
1 - 2 1.4 Explain present value, annuity.
concept
present value of a lump sum, 4. Illustrate the present value
present value of an annuity, of a lump sum, an annuity
present value of an uneven and that of an uneven
periodic sum, present value of a periodic sum and of a
perpetual annuity. perpetual annuity.
5. Assign gradable
assignment.
General Objective 2: Understand basic valuation models
2.1 Explain the true concept of 1. Explain the true concept of Illustrative examples. Explain the concept of Demonstrate the various Computer
value, liquidation value going value, liquidation value etc. value and emphasize the valuation models packages
concern value, book or 2. Demonstrate with Overhead projector. various valuations. calculators and
accounting value, replacement mathematical illustrations, the Liquidation or forced sales Let students work in diagrams
value, market value. valuation of bonds, value going concern value groups and at the end of
2.2 Explain valuation of bonds, debentures, etc. bodi value replacement the group discussion write
stocks or debentures, bonds 3. Demonstrate with value and market value individual projects on one
with a maturity period, bonds in mathematical illustrations, valuation model
perpetuity. Yield on bonds or yield on bonds, debenture, Analyse the methods of
3 debenture, valuation of preference shares. stock valuations, bonds
preference shares, yield on and other securities.
preference shares, valuation of
equity shares. Describe models yields
2.3 Describe dividend and methods of calculating
capitalization, the basic
return on equity
valuation model.
2.4 Describe earnings
capitalization, rates of returns
on equity shares.
99
Week
Outcomes
General Objective 3: Understand capital budgeting under certainty
3.1 Explain the nature and 1. Lead the student to Illustrative Explain features of Group the student and Textbooks
features of investment understand the features of an calculations of the investment decisions guide them to complete
decisions. investment decision. various methods of case study on investment Internet
3.2 Explain the classification of 2. Illustrate with investment appraisal Classify investments appraisal techniques
investments viz mutually computations, the various techniques.
Journals
exclusive, independent and techniques of investment
Describe the traditional
contingent investments. appraisal using the traditional Overhead projector.
and modern techniques of
3.3 Describe the traditional approach of payback period
investment appraisal
techniques of investment and accounting rate of
appraisal - payback period, returns, and the modern
4 accounting rate of returns etc. techniques NPV, IRR etc. Explain the merits and of
their advantages and limitations. 3. Explain advantages and the limitations of each
3.4 Explain the modern limitations of each technique, appraisal technique
techniques of investment and make comparative
appraisal i.e. the discounting analysis. Explain the sources of
cash flows, NPV, IRR, PI etc, conflicts in valuing projects
their advantages and limitations. between IRR and NPV
3.5 Explain the sources of and explain how to resolve
conflicts in ranking of projects them
between NPV and IRR and their
resolutions.
General Objective 4: Understand capital budgeting under uncertainty
4.1 Explain the concept of risk 1. Describe the nature of risk Illustrative examples Explain the concept of risk Guide the student to
and uncertainty. and define risk. of the concept of and uncertainty complete project and Textbooks
4.2 Explain the relationships 2. Lead the student to risk. analyse various proposal
between risk and returns on understand the relationship Illustrative Compare risk and returns Journals
assets. between risk and return. calculations of the on assets
4.3 Explain the various methods 3. Demonstrate with various methods of
Computer
of measuring risk e.g. expected examples the various measuring risk.
5 Analyse the various packages
return/monetary value, variance, methods of measuring risk. Diagrammatic
methods of measuring risk
standard deviation, coefficient of 4. Illustrate the various expressions of
variation. methods of incorporating risk decision trees.
4.4 Describe the various in the evaluation of risky Overhead projector Examine the various
methods of incorporating risk in projects. Transparencies methods of incorporating
the evaluation of risky projects. - 5. Show the relationship Journals risk in the evaluation of
uncertainty equivalent method, between the tabular methods SAS risky projects
100
Week
Outcomes
risk adjusted discount method of measuring risk and returns, Books.
etc probability distribution and the pictorial expression in
approaches and decision trees. form of decision trees.
General Objective 5: Understand capital budgeting under capital rationing
5.1 Define capital rationing. 1. Lead the student to Diagrams and Define and explain the To group the students and Textbooks
5.2 Explain the nature of capital understand the concept of graphic expressions. term capital rationing guide them to solve
rationing and reasons for capital capital rationing through problems involving capital Internet
rationing. graphical illustration. Overhead projector. Explain the nature and rationing
5.3 Explain the selection 2. Demonstrate by rationale for capital Computer
process under capital rationing. calculation, the selection rationing To identify divisible and packages
6 5.4 Explain market value and process under capital non divisible projects
capital rationing. rationing.
Examine the selection
3. Explain market value and
process under capital
capital rationing using
rationing
illustrative examples involving
calculations. Make all
illustrative calculations. Explain market value and
capital rationing
General Objective 6: Understand the effects of inflation on capital reorganization
6.1 Define the term inflation. 1. Explain with examples, the Explain clearly the Demonstrate and show
6.2 Distinguish between money meaning of inflation and meaning of inflation and the students the various Calculators
income and real income, money describe its nature and explain the difference methods of calculating
cash flows and real cash flows. characteristics. between real income and discounted cash flow Computer
6.3 Calculate money and real 2. Give illustrative examples moving income spreadsheets
discount rates. to show the distinction Divide the students into and charts
6.4 Examine the impact of between money and real Calculate and examine the groups and let them solve
inflation on investment discount rates. general impact of inflation problems on discounted
decisions. 3. Analyse the impact of on price level cash flows
7-8
6.5 Work examples on problems inflation on investment
relating to inflation and the decisions.
Explain the methods of
discounted cash flow 4. Give illustrative examples calculating discounted
techniques. on inflation and the discounted cash flow and, other
6.6 Explain the treatment of cash flow techniques.
techniques applied in
inflation and taxation in capital 5. Lead students to
capital budgeting
budgeting decisions. understand the treatment of
taxation in capital budgeting
decisions.
101
Week
Outcomes
General Objective 7: Understand capital structure, reduction and reorganization
7.1 Define capital structure. 1. Define and explain the Define the term capital The teacher should guide Textbooks
7.2 Examine the features of an meaning of capital structure structure the students to solve
appropriate capital structure. and its nature. practical problems Company
7.3 Criticise the capital structure 2. Explain the features of an Examine the features of involving capital structure published
assumptions. appropriate capital structure. capital structure through case study and financial reports
7.4 Explain the factors 3. Explain the assumption assignments
influencing capital structure and theories of capital
Evaluate the capital Journals
decisions. structure.
structure assumptions
9 7.5 Examine the different 4. Analyse the factors
approaches to capital structure; influencing capital structure Internet
Net Income approach, Net decisions. Examine the approaches
operating Income approach. 5. Explain the different to capital structure and the
7.6 Explain capital approaches to capital factors influencing capital
reorganization and capital structure. structure
reduction. 6. Explain the concepts of
capital reorganization and Explain reorganisation and
capital reduction. capital reduction
General Objective 8: Understand portfolio selection and management
8.1 Explain the imperatives of 1. Explain portfolio Calculations of the Explain the imperatives of To guide the students to
portfolio management. management and its expected risk and portfolio management collect data on firms and Textbooks
8.2 Explain assumptions of imperatives. returns on guide them to select
portfolio theory. 2. Lead the student to chalkboard. Examine the assumptions optimum portfolio assets Journals
8.3 Explain the expected risk examine the assumptions of of portfolio theory
and returns of a portfolio assets. the portfolio theory. Overhead projector. To use computers to solve Internet
8.4 Calculate the variance, 3. Explain the calculation of
Explain the expected risk problems in portfolio
correlation and covariance of a expected risk and returns of and returns of a portfolio selection and
10-11 portfolio asset. portfolio assets. Computer
assets managements
8.5 Explain the importance of 4. Explain the calculation of packages
the minimum variance of a the variance, correlation and
portfolio. covariance of portfolio assets. Calculate correlation and
8.6 Examine the criteria for 5. Explain the importance of covariance of a portfolio of
portfolio selection of securities. the minimum variance of a assets
portfolio.
6. Explain the criteria for Appraise the criteria for
portfolio selection. portfolio selection
102
Week
Outcomes
General Objective 9: Understand the cost of capital concepts
9.1 Explain the concept of cost 1. Lead the student to 1. Overhead
of capital. appreciate the imperatives of projector. Explain the concept of Demonstrate with Calculators
9.2 Explain the imperatives of cost of capital. cost of capital and assess examples the components
cost of capital. 2. Analyse the determinants 2. Transparencies the imperatives of cost of of cost of capital Computer
9.3 Examine the determinants of company cost of capital. showing the capital to an organisation spreadsheets
of company cost of capital. 3. Show the computational computation of the Divide the students into and charts
12
9.4 Perform the computation of methods of the components cost of capital and its Examine all components groups to produce cost of
the components of cost of of cost of capital. components. of the cost of capital for capital models
capital viz - cost of debt, cost of example, cost of debts,
preference capital, cost of cost retained earnings and
retained earning, and external equity
equity.
General Objective 10: Understand financial leverage
10.1 Distinguish between 1. Describe financial and 1. Overhead Differentiate between To guide students to solve Textbooks
financial leverage and operating operating leverage. projector. financial leverage and practical problems on
leverage. 2. Analyse the impact of operating leverage financial leverage and Journals
10.2 Explain the degree of superior technology on 2. Transparencies assist them to use the
operating leverage. operating leverage. showing the Explain the degree of computer in computing of
Computer
10.3 Analyse the impact of 3. Analyse the impact of computation and operating leverage and the degrees of operating
packages
superior technology on financial leverage on analysis analyse the impact of and financial leverage
operating leverage. shareholders returns. of the impact of superior technology on
13-14 10.4 Analyse the impact of 4. Analyse the combined Video clips
financial operating leverage
financial leverage on effects of operating and and operating
shareholders returns. financial leverage. leverage. Analyse the impact of
10.5 Analyse the combined
financial leverage on
effects of operating and shareholders return, and
financial leverage. explain the combined
effects of operating and
financial leverage
General Objective 11: Understand dividend policy
11.1 Explain the meaning of 1. Lead the student to Explain the meaning of Give examples of different Calculators
dividends. understand the meaning of dividends and examine the types of dividends
15 11.2 Examine the various dividend. various dividend decisions Tables
dividend decisions. 2. Explain dividend policy Present case studies on
11.3 Enumerate the factors decisions. Enumerate the factors dividend policy for group
103
Week
Outcomes
influencing dividend decisions. 3. Categories dividends into influencing dividend discussions Computers and
11.4 Explain different types of their various types. decisions and illustrate the charts
dividends and see which ones types of dividends relevant
are most applicable in financial to financial institutions Internet
institutions.
ASSESSMENT CRITERIA
25% % 25% 50%
104
Course: Public Finance
Course: Public Finance Code: HBF 412 Credit Hours: 45 hours
Goal: To expose the student to the concepts, analysis and fundamentals of public finance.
GENERAL OBJECTIVES:
On completion of this course the student should be able to:
1.0 Understand the evolution of public finance.

2.0 Understand the Nigerian tax structure.
3.0 Understand the concepts of government budget.
4.0 Know the sources of government revenues.
5.0 Know government expenditures.
6.0 Understand public debt concepts, problems and debt management strategies.
7.0 Understand the concept of fiscal policy and its applications.
8.0 Understand planning and development plans in Nigeria.
9.0 Understand deficit financing.
10.0 Understand national income, analysis, measurement and determination.
11.0 Understand equilibrium income determination
105
Week
Outcomes
General Objective 1: Understand the evolution of public finance
1.1 Define public finance 1. Explain the evolution CBN publications. To expose the students to the Students to: Explain CBN publications,
1.2 State the scope of of public finance. Financial times. general knowledge about what public finance is financial journals,
public finance. 2. Define public finance. Business times. public finance and how and its importance magazines
1.3 Identify those actions 3. Describe the scope of Financial magazines government raises revenue
of government that public finance. showing items of public and its expenditures Describe in text the PC
1 constitute public finance. 4. Lead the student to finance. scope and list out the Overhead projectors,
identify and explain the PCS The scope of public finance items that makes public transparencies
items of public finance Transparencies. and the general importance of finance
in financial publications. Overhead projector. public finance Government bulletin
Textbooks
General Objective 2: Understand the Nigerian tax structure
2.1 Explain the concept 1. Explain the meaning CBN publications and To acquaint the students with Students to demonstrate Textbooks
of the tax structure. of tax structure. other financial the general knowledge about their knowledge of
2.2 Explain what the 2. Give a practical publications showing taxation, its scope, the objects taxation. CBN publications,
Nigerian tax structure is. explanation of taxation items of taxation. or items of taxation as well as Give a brief history of financial papers and
2.3 Define taxation. as a compulsory levy. the structure taxation, its general journals
2.4 Examine the features 3. Define taxation. importance and the
of a good tax system. 4. Identify objects of To let them understand why system of collection
Charts & diagrams
2.5 Critically examine taxation. government imposes tax on
and explain the canons people and its importance Students to discuss as a
2&3 Government bulletins
of taxations. group about taxation or
2.6 Explain what tax do a role play.
avoidance is and what Internet
tax evasion is. research
associated with each of
the concepts.
2.8 Explain the concepts
of tax incidence.
General Objective 3: Understand the concepts of government budget
3.1 Define budget. 1. Lead the students to Publications containing To expose the students to Students to
3.2 Distinguish between understand the the national budget. know what budget is, the types demonstrate: CBN publications
4 the different types of concepts of budgets. of budgets and the steps to Their knowledge of the
2. Define budget. meaning of budget as a Textbook, journals and
3. Lead the students to concept, various types
106
Week
Outcomes
budget. understand the take in budgeting and the processes of magazines etc.
concepts of surplus, budgeting
- Surplus deficit and balanced To be able to differentiate Interent
budget budgets through between a budget and national Why we need budgeting
- Deficit practical examples. development and the and relate this to their
budget 4. Lead the students to importance/purposes of personal budget.
- know the meaning of budgeting and its
Balanced development plans and implementation Research examples of
budget the differences between
budgets
- Cash budget and
budget. development plans.
5. Lead the students
through questions to
3.3 Explain the budgetary
identify the functions of
process.
3.4 Distinguish between a budget.
a budget and national
development plan.
3.5 Explain the uses and
purposes of budget.
3.6 Prepare a prototype
budget.
General Objective 4: Know the sources of government revenues
4.1 Identify the various 1. List the various CBN Publications To acquaint the students to Lead the students to
sources of government sources of government showing the different how government projects are demonstrate: Federal governments
revenues and their revenues. sources of government being financed i.e. know the publications
relative importance. 2. Classify the various revenues and the three sources of revenue Composition of budget
4.2 Identify the sources sources of revenues into tiers of government Revenue mobilisation
of Federal Government the different jurisdictions jurisdictions. To identify the sources of the and fiscal commission
Sources of government
revenue. by government. federal and state government’s bulletin
revenues
5 & 6 4.3 Identify the State 3. Explain the revenue revenue and they are
Government revenue allocation principles. harmonised based on revenue CBN publications,
sources. 4. Explain present and Components of
allocation principles and
4.4 Identify local past revenue allocation Federation accounts and financial journals and
formula
government revenue formulae. how revenue allocation magazines
sources. 5. Explain the Federal formula is done
Let them know the components Internet
4.5 Explain the revenue Account - use relevant of the federal accounts and the
allocation principles. computations. Give assignment to test
107
Week
Outcomes
4.6 Explain the revenue organs responsible for its them in this regard
allocation formula over administration
the years.
4.7 Explain the
Federation Accounts.
General Objective 5: Know government expenditures
5.1 Explain government 1. Identify the different CBN publications To expose the students to the Lead the student to: CBN publications
expenditures. forms of government showing the different forms and patterns of Give examples of items
5.2 Describe local expenditure. forms of government government expenditures, its of government Government bulletins,
Government expenditure 2. Describe the patterns expenditure. administration and expenditures financial journals and
and votes. of government classifications magazines
5.3 Describe state expenditures. Overhead projector. Identify the different
Government 3. Identify the trends in Let the students be aware that forms and patterns of Overhead projectors,
expenditures. government the huge revenue collected is government PCs
5.4 Explain the Federal expenditures. being spent on providing expenditures
Government 4. Make a list of the services for both the people viz
expenditures. different types of Internet
administration, economic social Describe the reasons for
5.5 Explain the patterns government expenditure and community as well as government
of government and instruct the student transfers expenditures and what
expenditures. to group them into
determines such huge
5.6 Explain main items various classes. Let them be aware of the expenditures and the
6 & 7 and types of government 5. Identify the
effects of government effects on the general
expenditures. determinants of
expenditures on economic populace of the country
5.7 Explain the government
development of Nigeria
classification of expenditures.
government expenditures 6. State the effects of
viz: administration, government
economic services, social expenditures around
and community services him.
and transfers.
5.8 State the
determinants of
government
expenditures.
5.9 Examine the effects
of government
expenditures in Nigeria.
108
Week
Outcomes
General Objective 6: Understand public debt concepts, problems and debt management strategies
6.1 Define public debt. 1. Define public debts. CBN publications To expose the students to the Lead the student to
6.2 Explain the difference 2. Distinguish between showing the concept of public debt demonstrate what the CBN publications from
between public debt and internally held and compositions, types, management public debt concept their Debt
deficit or budget deficit. externally held debt. structure and growth of concerns Management Office
6.3 Explain the nature of 3. Identify the possible public debts. To let them know the reasons
public debt viz internal causes of public debts. for incurring public debts List the items that Financial papers and
and external public 4. Identify the effects of Overhead projector. internally and externally, its comprises of the internal magazines
debts. internal and external components, its classifications and external debts and
6.4 Examine the public debt on the and the management of same tell the possible effects CIBN publications and
structure of public debt. Nigerian economy. of the debt NDIC booklet
6.5 Identify the causes of 5. Describe the various
Let them know the
public debt, its growth debt management
consequences of high public Describe the debt Projectors
8 - 9 and the present debt strategies highlighting
debt profile on the individual management strategies
crisis in Nigeria. their advantages and corporate and governments of employed by the
6.6 Explain the effects of shortcomings. Word processor
Nigeria government over the
internal public debt on
years and their efficacies
the economy.
6.7 Explain the effects of List to them the inherent
external public debt on advantages and disadvantages List the advantages and
the economy. of public debt to our national disadvantages to our
6.8 Explain the concept economic growth national economic
of debt burden. growth
6.9 Explain the various
debt management Instruct them to work in
strategies. a group
General Objective 7: Understand the concept of fiscal policy and its applications
7.1 Explain the meaning 1. Define fiscal policy. CBN publications To expose the students to the Lead the student to
of fiscal policy. 2. Explain the objectives showing some items of concept of public debt demonstrate the public CBN publications from
7.2 Describe the of fiscal policy. fiscal policy measures. management debt concept their Debt
objectives of fiscal policy. 3. Identify the Management Office
7.3 Explain the instruments of fiscal Mathematical analysis To let them know the reasons List the items that
10
instruments of fiscal policy - viz: government of the effect of changes for incurring public debts comprises of the internal Financial papers and
policy. expenditure and in government internally and externally, its and external debts and magazines
7.4 Explain how fiscal taxation. expenditure and components, its classifications tell the possible effects
policy instruments of 4. Demonstrate with the taxation on national
CIBN publications and
government expenditure aid of diagram how
109
Week
Outcomes
and taxation work to fiscal policy instruments income. and the management of same of the debt NDIC booklet
achieve the economic of government
objectives specified expenditure and Graphical Let them know the Describe the debt Projectors
above. taxation work to achieve demonstration of the consequences of high public management strategies
7.5 Explain the macro-economic effects of changes in debt profile on the individual employed by the Internet
effectiveness of fiscal objectives. government corporate and governments of government over the
policy theoretically and expenditure and Nigeria years and their efficacies
practically in the Nigerian Word processors
taxation on the national
context. income, output and List to them the inherent Describe their
employment. advantages and disadvantages advantages and
of public debt to our national disadvantages to our
economic growth national economic
growth
Instruct them to work in

a group
General Objective 8: Understand planning and development plans in Nigeria
8.1 Explain the meaning 1. Explain the meaning CBN publications To expose the students to Students to: CBN and Federal
of development Plans. of Development Plans containing some understand what development Explain the concept of Office of Statistics
8.2 Explain the three and the different aspects of the National plans are, the objectives and development plans and bulletins
categories of planning- categories of planning. Development plans. their classifications identify the categories
planning in market 2. Identify the Diagrams and charts
economy, planning in advantages of Illustrative examples of To let them have a background Instruct them to know
command economy and development plans. the National information on development the objectives of DPs Copies of National
planning in mixed 3. Identify the various Development plans: plans and identify the sources and how they are Development Plans
economy. sources of finance for First National of finance for it financed by the
11 - 1962-68, 1970-74,
8.3 Trace the origin of Development plans. Development plan - government
12 1975-80, 1981-85,
National Development 4. Identify the problems 1962-1968
Let them know how its being 1987 or copy from the
Plans in Nigeria. associated with
implemented and the usual List the advantages and relevant textbooks
8.4 State the advantages development plans Second National problems associated with it disadvantages, the
of Development Plans. implementation. Development plan - problems associated
8.5 Identify the various Internet research
1970-1974. Give a practical illustration of with its implementation
sources of finance for 5. Explain the difference
the advantages and and explain to them the
development plans. between Development
Third National disadvantages of development difference between
8.6 Explain the problems plans and Rolling plans. development plans and
of development plans Development plan - plans policy
rolling plans
110
Week
Outcomes
implementation in 1975-1980.
Nigeria.
8.7 Distinguish between Fourth National
Development Plans and Development plan -
Rolling 1981-1985.
8.8 plans.
Fifth National
Development plan -
1987.
General Objective 9: Understand deficit financing
9.1 Explain the meaning 1. Explain the meaning Overhead projector or Exposing the students to the Explain what deficit Overhead projector
and justification for deficit and justification for chart showing the concept of deficit financing in financing means, its
financing. deficit financing. magnitude and pattern Nigeria and review the effects justification and Relevant textbooks
9.2 Review analytically, 2. Lead the student to of deficit financing as on the government implications on the
Nigerian deficit financing discover the implications well as the different expenditures economy
CBN and FOS
experience. of deficit financing in methods of financing
(Federal Office of
9.3 Analyse the Nigeria. them. To expose them to the List out the materials Statistics) bulletin
magnitudes of deficit 3. Provide student with methods and classifications of needed to trace the
12 -
financing in Nigeria. materials that will assist the concept as well as the trends and magnitude of Financial and
13
9.4 Explain the methods them to discover the implications of same on the deficit financing
of financing budget deficit magnitude and patterns business papers
Nigerian economy
and their implications for of deficit financing over discussing about
Students to assess the deficit financing.
the economy. the years.
methods and
4. Analyse the methods
instruments of deficit Internet research
of financing deficit and financing in Nigeria and
their implications for the the effects to date
Nigeria economy.
General Objective 10: Understand national income, analysis, measurement and dete
10.1 Define national 1. Lead the student to To let the students know the Student to demonstrate
income. understand the meaning meaning of national income, an understanding of CBN and FOS
10.2 Explain the different of national Income. the different approaches to National Income publications, financial
approaches to measuring 2. Describe the various measure it and the problems papers
13 national income viz the approaches to usually associated to its List the various
product approach, the measuring national measurement components of National Diagrams/charts
income approach and the Income. Income and the
expenditure approach. 3. Describe the Expose them to the concepts approaches to
111
Week
Outcomes
10.3 State the problems problems involved in of National Income analysis measuring national Overhead projector
involved in measuring national income such as GNP, GDP, NI at income
national income generally measurement. factor price, Real National Internet
and in Nigeria in particular. Income etc. and their Describe the problems
10.4 Explain the different implications on the economy associated with the
concepts involved in measurement of national
national income analysis income and its effects on
viz GNP, GDP, NI at the Nigerian economy
factor price, Real Group feedback
National Income, etc.
General Objective 11: Understand equilibrium income determination
11.1 Explain the concept 1. Describe the concept Overhead projector To expose the students to the Students to demonstrate
of equilibrium national of equilibrium income showing algebraic and concept of equilibrium national an understanding of the Overhead projector
income. using algebraically and graphical presentation income concept of equilibrium showing algebraic and
11.2 Explain the equilibrium graphical. of equilibrium NI. national income graphical presentation
income determination under 2. Demonstrate Tell them the approaches to of equilibrium NI
a simple 2-sector economy algebraically and determine equilibrium national Describe the various
model. graphically equilibrium income using different models approaches to determine Diagrams/charts
11.3 Explain the income determination and the effects of such models it using 2-sector
equilibrium income under 2 - sector, and 3 on the economy economy model through Relevant textbooks
determination under 2 sector - economy simple, investment -
sector economy model models. Let them understand what savings and Introduction
using the Investment - 3. Show the effect of the CBN bulletin
multiplier effect means and its of Tax models
Savings approach. introduction of tax into
14 implications on the national
11.4 Explain the the model of income
economy Exhibit the multiplier
equilibrium income determination on the
effect of these models
determination under a 3- equilibrium national
sector economy model. income.
Also use the investment- 4. Explain the
savings approach. relationship between the
11.5 Explain the multiplier and the
equilibrium income magnitude of the
determination under 3- national income.
sector economy with the
introduction of Tax.
11.6 Explain the concept
of multiplier.
112
ASSESSMENT CRITERIA
30% % 30% 40%
113
Course: Business Research Methods
PROGRAMME: HIGER NATIONAL DIPLOMA IN ACCOUNTANCY
Course: Business Research Methods Code: BFN 413 Credit Hours: 45 hours
Goal: To enable the student gain an indepth understanding of the theoretical and practical framework of research.
GENERAL OBJECTIVES:
1.0 Know the format/style of an acceptable research.

2.0 Understand the nature and function of research.
3.0 Know the historical and case study approaches to research.
4.0 Understand the general characteristics of the descriptive approaches to research.
5.0 Know the experimental approaches to research.
6.0 Know sources of information.
114
Week
Outcomes
General Objective 1: Know the format/style of an acceptable research.
1.1 Define research. 1. Lead the student to Publications and Data Define research and describe the Lead the students to Textbooks
1.2 Describe the format of an understand the collection materials. format of an acceptable research produce research format
acceptable research work. significance of research. work and bibliography Journals
1.3 Prepare a working
reference bibliography. Explain the outline for a research
1 - 2 1.4 Explain the outline of a Internet
paper
research paper.
1.5 Describe the methods of Computers
Describe the methods of data
data collection.
collection and prepare a working
Video clips
reference bibliography
General Objective: 2.0: Understand the nature and functions of research.
2.1 Explain the value of 1. Lead the student to Copies of research Explain the evolution and value Assign the students in Computers
research. understand the need for publications and their of research and its application to groups to different
2.2 Describe the scientific research. recommendations. knowledge research projects Calculators
approaches to research. 2. Instruct the student to
2.3 Explain the application of explain what is called Explain the various scientific Let them produce and Sample
3 - 4 research to knowledge. historical records. approaches to research in the design such projects for research works
2.4 Explain the evolution of behavioural science class discussion and results
research.
2.5 Describe research in the
Examine the role and benefits of
behavioural sciences.
research to knowledge
General Objective: 3.0: Know the historical and case study approaches to research.
3.1 State the characteristics 1. Lead the student to Overhead projector Explain the characteristics of Lead the students to Textbooks
of historical research. identify sources of historical research and case write research reports
3.2 Explain the procedures research data. study based on the historical Computers
of historical research. approach and the case
3.1 Identify the advantages Identify the advantages and study
Journals
and limitations of historical limitations of historical research
4-7
approach to research. and case study
3.2 Explain the traditional Internet
case study approach. Appraise the steps in both
3.3 Identify the specific steps approaches
in both approaches.
3.4 State the advantages
115
Week
Outcomes
and disadvantages of the
traditional case study
approach.
General Objective: 4.0: Know sources of research information.
4.1 State the basic types of 1. Identify the source of Various publications by Explain the types of research Lead the students to visit Government
research materials. information on CBN, NDIC, SEC etc. materials places where information publications
4.2 Explain the sources the general performance are collected and group
providing overview of banks. Examine the sources of them into the various CBN
information. 2. Give examples of information sources publications
4.3 List sources of original sources of publications
research. of financial reports.
List sources of original Journals
8 - 9 4.4 Identify sources of 3. Identify other
information
special information. information sources,
4.5 State sources of CBN publications, NDIC, Financial
government publications. Annual Report of Banks, Identify sources of special reports
NDIC publication and information
other financial Textbooks
publications. Itemise sources of government
information
General Objective: 5.0: Know the nature and functions of statistics in research.
5.1 Define statistics. 1. Lead the student to Frequency distribution Explain statistics as a discipline Brief students on Statistical
5.2 State the need for appreciate the relevance chart. and its relevance in research methods of data tables
statistical analysis. of applied statistics. collection
5.3 Describe set of 2. Instruct the student to Statistical Tables etc. Explain statistical terms, Computers and
observations. mention any research observations, data frequency, Group the students and charts
5.4 Explain the nature of topic and its related distribution, measures of assign them to collect
data. hypothesis. location, variability and data and analyse
5.2 Explain uses of association
9 - 10 frequency distribution in
Present results to class
research. Explain the relevance of testing for discussion
5.3 Explain measures of hypotheses and outline the steps
location and measures of
in solving statistical problems
variability in research.
and areas of possible errors in
5.4 Explain measures of
statistical decisions
association.
5.5 Explain the necessity for
testing hypotheses.
116
Week
Outcomes
5.6 Outline the general steps
in statistical problem solving.
5.7 State possible errors of
statistical decisions.
General Objective: 6.0: Know the basic tools used in data collection.
6.1 Explain planning 1. Instruct the student to Graphic Charts and Explain the planning problems in Lead the students to Textbooks
problems and problems in mention the source of Tables. obtaining accurate and useful write a short research
obtaining accurate and stock exchange data report applying all the Samples of
useful data. quotations and price of necessary procedure research report
6.2 Identify sources basic shares. Identify sources of basic tools
tools (Questionnaire, 2. Demonstrate on the and techniques for data Internet
Interviews, observations) board how to prepare collection
and techniques for data table of contents.
collection. 3. Demonstrate to the Computers
Describe other techniques of
6.3 Describe other student how to write data collection
13 -
techniques - structure reports, seminar papers
15
analysis, projective and projects.
techniques etc. 4. Instruct the student to Explain the methods of handling
6.4 Explain how to handle write short seminar and documenting quotation
and display, quotations, papers etc. references bibliography
footnotes, references, 5. Instruct the student to
bibliography, list of tables, write few chapters of a Write a short term paper
figures etc. prototype research/
6.5 Write a short paper project.
giving the structure of a
seminar papers, reports etc.
ASSESSMENT CRITERIA
50% % 50% %
117
Course: Seminar in Banking and Finance
Course: Seminar in Banking and Finance Code: HBF 414 Credit Hours: 30 hours
Goal: To expose the student to the principles and practice of preparation and presentation of researched seminar papers on issues in Banking and Financial
institutions.
GENERAL OBJECTIVES:
1.0 Understand the basic principles and practices of research writing.

2.0 Understand technological demands for innovative banking and professional practices.
3.0 Understand bankers’ social responsibilities and how to respond within the rules of ethics and business efficiency.
4.0 Understand peculiar problems of banking and financial institutions’ operations.
5.0 Understand the critical lending problems in Nigeria.
6.0 Preparation and Presentation of Seminar Papers.
118
General Objective 1: Understand the basic principles and practices of research writing
1.1 Explain the basic 1. Provide simple but clear Relevant text- Let them be aware of the Students to demonstrate an Relevant
principles and practices of definitions. books and ethics and audience behaviour understanding of the textbooks
research writing. journals in its presentation as a banker principles and practice of
1.2 Explain the significance of 2. Draw the student’s published by research writing, the Journals from
a research paper. attention to a specimen and CIBN, NDIA, Tell them various methods, concept of seminar in CIBN, CBN,
1.3 Describe processes and format with careful analysis. CBN, etc. features and modern styles of banking academic research NDIC, NSE etc
methods of sourcing data. referencing such as APA, MLA
1.4 Identify the essential Charts and etc. Able to explain the Charts and
features of a research paper Diagrams. specimen and format of a
1 - 2 e.g. APA, MLA styles of diagrams
standard research paper, its
referencing. significance in banking &
1.5 Describe the acceptable finance research
ethics of public presentation
and audience behaviour. Identify various styles of
referencing as well as
describe the ethics of public
presentation and audience
behaviour
General Objective 2: Understand technological demands for innovative banking and professional practices
1.6 Explain the basic 1. Provide simple but clear Relevant text- Let them be aware of the Understand the global Charts and
principles and practices of definitions. books and changes in banking and changes in banking & diagrams
research writing. journals finance profession as regards finance as regards
1.7 Explain the significance of 2. Draw the student’s published by IT and internet influences technology Video clips,
a research paper. attention to a specimen and CIBN, NDIA, pictures, cutting
1.8 Describe processes and format with careful analysis. CBN, etc. To explain to them some Understand that product pamphlets of
methods of sourcing data. innovative tools, uses, benefits and structural banks of new
1.9 Identify the essential Charts and and problems arising from their innovativeness is important products
1 - 2 features of a research paper
Diagrams. implementation and constant in banking
e.g. APA, MLA styles of globally Financial papers/
referencing.
journals
1.10 Describe the acceptable
Issue an assignment on CIBN publication
ethics of public presentation
products newly developed
and audience behaviour.
by banks in Nigeria which Internet research
are IT supported, e.g. Value
card, ATM, On-line-real
119
time etc
Explain the benefits to the

banking sector and the
nation in general
General Objective 3: Understand bankers’ social responsibilities and how to respond within the rules of ethics and business efficiency
3.1 Explain bankers’ social 1. Instruct student to write Relevant text- Let them be aware of the understanding of what Relevant
responsibilities and how to an essay on selected social books and specific areas of operation of social responsibility means textbooks
respond effectively with the responsibilities. journals on the concept such as award of and how bankers attend to
rules of ethics and business finance.. scholarships, promoting of it Corporate/
efficiency. 2. Discuss the students’ sporting activities, provision of organisations
3.2 Define social written work with him after secretarial facilities and Explain the legal and social journals like AP,
responsibilities and relate grading. erection of public monuments implications of it as regards Mobil oils
same to banking and financial among others business growth and
institutions. 3. Ask student to present efficiency in the financial Business Times
3.3 Identify specific areas of their written papers in sector and financial
social responsibilities affecting
groups. journals
banks and financial
Identify specific areas of
institutions:
social responsibilities NNPC journal
affecting banks and
5-6 (1) Award of financial institutions such as
scholarships Word processor
award of scholarships,
to indigenes, sports, recreational facilities
(2) Provision etc Internet
of utilities.
(3) Promoting Let them write, assignment
sporting and discuss the solutions
activities.
with them
(4) Providing
recreational
facilities.
(5) Erection of
public
monuments,
etc.
120
General Objective 4: Understand peculiar problems of banking and financial institutions’ operations
4.1 State peculiar problems of 1. Emphasise the need to Financial Expose them to some practical Understanding of the Financial
banks and financial give priority to urgent Journals. solutions and steps usually peculiar problems, nature journals, papers
institutions. matters with potential grave taken by branch managers in and methods of solving banks journals
4.2 Explain how to maintain consequences to the this regard daily complaints from the
customers suggestion box, business or one’s career customers CNB publications
develop listening ears and be drawing examples from
accessible to staff and contemporary events or Issue an assignment to visit Relevant
customers. incidents banks nearest to them to textbooks
4.3 Describe how to screen detail some complaints
7 - 8 information for necessary 2. Demand suitable usually lodged with banks
Word processor
attention. illustrations of known cases
4.4 Explain how to develop and the solutions. Give examples such as
ready disposition for practical Internet
high interest charges,
solutions to complaints.
incorrect statements, bad
4.5 Interview a few bank service delivery etc
managers on common kinds
of customer complains
received and how they were Demonstrate suitable
treated. solutions of known cases
and the solutions
General Objective 5: Understand the critical lending problems in Nigeria
5.1 State the nature of critical 1. Clearly describe each Tell the usual problems Define bank lending and Financial and
lending problems confronting stated problem. Financial associated with it ranging from principles or canons of business journals
financial institutions and how reports, law suits inadequate loan, loan lending
to handle them. 2. Give written assignments. extract and diversion, fictitious loan Law cases
5.2 Explain major critical cases. account and perfection of The nature/scope of lending
lending problems in Nigeria: securities and inadequate in Nigeria must be Relevant
inadequate security cover, value of securities discussed textbooks
loan abandonment, loan
9 - 10 diversion, fictitious loan
Proffer suggested practical Give case studies that are Internet
account, etc. solutions as being practiced in bank lending related
5.3 Explain the effects of the industry
inadequacy of security cover
due to:
- initial
shortfall,
121
- diminution of
security
value,
- unperfected
security,
and proffer
solution.
5.4 Similarly treat the other

listed problems.
General Objective 6: Preparation and Presentation of Seminar Papers.
Student should be given Research To let them know that research Select banking and finance Academic
opportunity to put into papers. paper writing and presentation related topics to students in research papers
practice the skill learnt on is part of the requirements for groups and ask them to put
the preparation and Journal a professional banker into practice the skill Financial &
presentation of standard publications. acquired on the preparation business papers
seminar paper. and presentation of
standard seminar paper
Financial papers. CBN & NDIC
Assign specific finance publications
related seminar topic to the CBN Annual The presentation must be
th th
student to prepare and Reports. done within 11 to 15 Textbooks etc
present to the class in turns week
th th
during the 11 - 15 week
NDIC Annual Internet
11 - The recommended length
reports and
15 Recommended length of of 15 - 20 pages on A4
quarterly papers. Word processor
student’s seminar paper on paper
A4 types pages is 15-20.
The continuous assignment
The total score on the includes the class quizzes
student’s written which make up 30% and
assignments and class quiz the research paper
shall constitute his constitutes 70%.
continuous assessment for
the semester. The suggested grading
format may be highlighted
The Suggested grading to them so as to prepare
format of the semester them for final presentation
122
seminar paper of the student
shall make provision for:-
(1) Format - 5
(2) Referencing - 5
(3) Grammar - 5
(4) Charts - 5
(5) Logic - 5
(6) Poise - 5
(7) Diction - 5
(8) Appearance - 5
(9) Content - 30
(10) Total = 70 marks.
Note: The seminar paper is

graded over 70 marks and
continuous Assessment
graded upon 30 marks.
ASSESSMENT CRITERIA
50% % 50% %
123
Goal: To expose the student to different types of securities available to the lending bankers and the procedure for accepting, perfecting and realizing them.
GENERAL OBJECTIVES:
1.0 Know the various types of securities available to lending bankers.

2.0 Understand the procedures for acceptance of securities.
3.0 Know how securities are discharged/released by banks.
4.0 Understand the principles of lending or canons of lending.
5.0 Understand practical bank lending and the various conflicting objectives.
124
Week
Outcomes
General Objective 1: Know the various types of securities available to lending bankers
1.1 Define security. 1. Provide adequate/generally Overhead Define security The teacher should Specimen of
1.2 Explain the significance of acceptable definition of security and its projector guide the students to security
taking security in bank lending significance in bank lending. Explain the collect, study and documents
and the qualities of a good 2. Explain how and when to qualities and appraise samples of
security. take security, its documentation with the significance of security documents Text books
1.3 Explain the various securities current statutory requirements e.g. what to ask security in bank
usually accepted by banks such customer.. lending Banks
as Land, Stock and Shares 3. Engage the student to know and
1-3 documents
Insurance policies, debentures, explain the various types of securities
Explain the
cash/deposits, guarantee and available in Nigeria for bank lending.
securities Journals
indemnities etc.
accepted by banks
for lending
Government
Publications
Internet
General Objective 2: 0 Understand the procedures for acceptance of securities
2.1 Explain how to establish 1. Provide the student with adequate Samples of Identify steps for Lead the students to Security
suitability of securities for bank illustration of securities e.g. landed property in security establishing collect bank documents
lending. a good location, stock and shares and documents: C of suitable securities securities and assist
2.2 Explain how securities are qualities for their acceptability as well as the O, Stock & for bank lending them in analysing Journal
valued to ensure adequate margin impact of hand use Act 1978. Shares the documents
of safety for a lending banker. 2. Explain why valuation is important in Certificates Explain the Text books
2.3 Explain the procedure for securities and state the standard procedure Insurance procedure for
charging securities to the bank for charging securities. Policies valuing securities
4 - 6 e.g. Legal and Equitable mortgage 3. Instruct the student on how to understand debentures etc. Computers
and charging them
etc. security enforcement after perfecting them. to banks
2.4 State the basic procedures for Internet
perfecting securities by banks.
State the basic
procedures for
perfecting
securities by
banks
125
Week
Outcomes
General Objective 3: Know how securities are discharged/released by banks
3.1 Define the term 1. Provide enough explanation to student on Overhead Identify steps for Lead the students to Security
discharge/release. the term discharge otherwise called the projector establishing collect bank documents
3.2 State the procedures for release of securities. suitable securities securities and assist
discharging securities on full 2. Instruct the student to understand the for bank lending them in analysing Journal
repayment of a bank facility. general procedure employed by banks in the documents
3.3 Explain the basic procedures discharging as well as realizing securities in Explain the Text books
for the realization of securities on case of default. Again, state the merits and procedure for
default. demerits of legal and equitable mortgages etc. valuing securities
7-8 Computer
and charging them
to banks
Internet
State the basic
procedures for
perfecting
securities by
banks
General Objective 4: Understand the principles of lending or canons of lending
4.1 Define principles of good 1. Lead the student to know the principles or Overhead Explain the Lead the students to Journals
lending in relation to lending in canons of good lending e.g. Capital, projector principles of appraise lending
Nigeria. Character, etc (5c’s) lending proposals and write Text books
4.2 Analyse lending in a 2. Explain to the student the factors to reports
developing economy like Nigeria consider in lending under a developing Analyse lending in Computer
in relation to giving priorities to economy like Nigeria and some of the Nigeria
9 -11
some of the principles mentioned methods employed by banks to hedge out
above. risks identified in the economy. For instance, Word
Identify other processor
4.3 Identify others issues to be the state of the economy, poor infrastructural
issues to be
considered in a lending facilities, legal constraints etc.
considered in a
proposition e.g. the credit portfolio
lending proposition
of the bank, legal constraints etc.
General Objective 5: Understand practical bank lending and the various conflicting objectives
5.1 Explain how bank lending is 1. List and explain some principal objectives Overhead Explain how bank Lead the students to Journals
done in the face of major which a lending banker will face when lending projector lending is done in construct mock
12 -
conflicting bank objectives of as well as how to harmonise these objectives the face of major lending proposals Text books
15
profitability, liquidity, stability and within the bank’s regulatory and environmental conflicting bank with conflicts and
development. controls e,g, the level of competitions, assist them to
126
Week
Outcomes
5.2 Explain how to harmonise and implementation of BOFID, 1991 etc. objectives resolve the conflicts Computer/
balance the three major objectives word
indicated above (5.1) within the Explain how to Case study processor
regulatory controls of the industry. harmonise and
balance the three Specimen
conflicting lending
objectives documents
ASSESSMENT CRITERIA
25% % 25% 50%
127
Course: Management of Information System
Course: Management of Information System Code: HBF 416 Credit Hours: 60 hours
Goal: To acquaint student with the importance of information and its use to the operation and application of computers.
GENERAL OBJECTIVES:
On the completion of this course, the student should be able to:
1.0 Understand the uses of information in management decisions.

2.0 Understand management information system (MIS)
3.0 Understand components of Management Information System..
4.0 Understand system analysis and design.
5.0 Understand general information services.
128
Week
Outcomes Outcomes
General Objective 1: Understand the uses of information in management decisions
1.1 Explain the 1. Differentiate between data and Design different types of Give the student Graph book.
meaning of information and give examples of each. systems with all their assignments in different Computer
information. 2. State some management decisions by component units types of system under close
1.2 Explain the their school authorities and how they supervision
features of good affect them.
information.
1.3 Explain the types of
information needed in
1-2
management decision
making.
1.4 Explain various
sources of information.
1.5 Explain the
relevance of
information in decision
making process.
General Objective 2: Understand management information system (MIS)
2.1 Define MIS 1. List management functions and levels. Investigate the information Guide the students in Stationery.
2.2 Describe 2. Give examples of different types of needs at different levels of executing a case study on Visitation to
management functions. systems. management in a typical the information needs of target
2.3 Explain levels of business organisation. management in a live organisation.
management. organisation.
2.4 List features of a Internet
2-4
good MIS.
2.5 Explain the main
problems of MIS.
2.6 Define system.
2.7 Describe different
types of system.
General Objective 3: Understand components of Management Information System
3.1 Explain 1. State: Carry out activities Supervise the students’ Computer
Transaction involved in transaction activities. stationery.
5-6 Processing System • Types of transactions. operations.
(TPS) • Properties of DSS
3.2 Explain Information • Advantages and
129
Week
Outcomes Outcomes
Reporting System disadvantages (of any) of
(IRS) OAS.
3.3 Explain Decision • Areas where AI has
Support System (DSS) been developed.
3.4 Explain Office
Automation System
(OAS)
3.5 Explain Artificial
Intelligence (AI)
General Objective 4: Understand system analysis and design
5.1 Explain fact finding 1. State the advantages and Carry out assignment on Guide the students through Practical
methods. disadvantages of data collection information system and the assignment manuals.
5.2 Explain system methods. how to design one for an Explain with examples the Stationery.
requirement 2. Analyse a given system to identify the office. phases of the development
specification. system’s requirements. Analyse the phases of the cycle of an MIS. Cases from the
5.3 Describe output, development cycle of an Give the students practical internet.
10-11
file and procedure MIS. assignment on an MIS Appropriate
design. Execute a case study on film.
5.4 Explain features of MIS.
form design.
5.5 List the contents of
system specification.
General Objective 5: Understand general information services
6.1 Explain the place of 1. List different areas of computer Computer Develop an MIS for an Guide the students in Cases from the
computer in the application in the society e.g. research, System. office or small firm. executing the project. internet.
society. education, etc., and also instruct students Identify suitable cases which Cases from the
6.2 Analyse man and to write a paper on any of them. Word Attempt several cases will enable the student to internet.
12-15 the use of computer. Processing studies and assignments obtain more understanding
6.3 Explain word Packages for on MIS. and experience in handling
processing and other practical. MIS.
services with
computer.
ASSESSMENT CRITERIA
25% % 75% %
130
Course: Business Communication II
Course: Business Communication II Code: 412 Credit Hours: 4 hours
Semester: 3 Pre-requisite: Business Communication I Theoretical: 2 hours/week - 50%
Course main Aim/Goal: This course is intended to further improve the student’s level of proficiency and competence in language use, consolidate his
understanding of the principles and practice of written communication, and mastery of skills in use of English Language in the various professions.
General Objectives:
1.0 Know how to construct good sentences.

2.0 Know how to reason applying the basic principle of logic.
3.0 Know how to write different types of essay.
4.0 Appreciate literature in English.
5.0 Understand the principles and practice of written communication.
6.0 Comprehend more difficult reading materials.
7.0 Know the procedure for writing project reports.
131
Specific Learning Teacher’s Activities Resources Specific Learning Outcomes Teacher’s Resources
Week
Outcomes Activities
General Objective 1.0: Know how to construct good sentences.
1.1 List the different Explain and illustrate the different Relevant textbooks Construct sentences Guide and Relevant
types of sentences. types of sentences. in English Grammar. evaluate student’s textbooks in
1
performance. English
Grammar.
1.2 Note the parts Explain and illustrate the parts of a As in 1.1 above. Write sentences showing parts. As in 1.1 above. As in 1.1 above.
2
of sentences. sentence.
1.3 Note various Explain and illustrate tenses. As in 1.2 above List the various tenses. Assess students’ As in 1.2 above
3 tenses. tenses for
improvement.
1.4 Analyse types Explain concord using suitable As in 1.3 Above Apply the rules of concord in sentence Assess students’ As in 1.3
4 of concord. examples.. construction. sentences for
improvement.
General Objective 2.0: Know how to reason applying the basic principles of Logic.
2.1 Appreciate the Explain the concept of logical Give examples of logical thinking. Assess the Relevant
concept of logical thinking using suitable examples. logicality of textbooks in
5 thinking. students’ English Grammar
statements.
Handouts
2.2 Appreciate the Explain the basic principles of logic Apply the principles of logic to Assess the
principles of logic. such form, validity and argument. distinguish facts from opinion. logicality of
6
students’
statements
2.3 Note the Explain the premise as a step Apply the premise as a step toward the Guide the students
premise and its role towards the conclusion. conclusion. in the application.
8in coming to
conclusion.
2.4 Note the Differentiate between deductive Give examples of deductive and Guide students in
characteristics of and inductive reasoning using inductive reasoning using suitable their sentences.
7 inductive and suitable examples. sentences.
deductive
reasoning.
132
Week
Outcomes Activities
General Objective 3.0 Know how to write different types of essays.
3.1 List the different Explain the different types of essay Examples Analyse the characteristics of each type Guide and correct Handouts
8 types of essay. showing the characteristics of each of essay. their defects in
type. Handouts their analysis.
3.2 List the logical Explain the logical orders of Model essays from Write essays based on the following - Grade students Model essays
orders of presentation eg. Chronological, distinguished expository, augmentative, etc. performance using from
9 presenting different spatial, general to -specific, authors. appropriate distinguished
types of essay. specific-to-general, alternation criteria. authors.
inductive, deductive, etc.
General Objective 4.0: Appreciate literature in English (Poetry).
4.1 List the genres Explain the term literature and list Textbooks
10
of literature. the genres of literature.
4.1 Note the Explain the terminology of poetry Textbooks a. Analyse given poems, identify the Guide their Handouts
terminologies of eg rhyme, rhythm, enjambment, terminologies. performance.
poetry. etc b. Answer essay questions on poetry. Selected
literature
General Objective 5.0: Understand the principles and practice of written communication.
5.1 List the Explain the principles of letter Textbooks
11 principles of writing writing using suitable examples.
a letter.
5.2 List the Explain the components of a Samples of different Write following types of letter: Guide the students Example of
components of a business letter. types of business Application, appointment, appreciation, in writing the written letters
business letter. correspondence. collation, query, complaint, business letters.
congratulation, enquiry, follow-up, handouts
introduction, invitation, order, sales,
transmittal.
5.3 List envelope List and explain envelope formats Examples Address envelopes using different Evaluate students Example
formats. eg common format, major parts, formats. production. envelopes
12 return address, postage and mail
instructions, notation, address
block, zip code..
133
Week
Outcomes Activities
5.4 List the major Explain major part of a memo eg Handouts Write a memo indicating major parts. Guide the students Handouts
part of a memo confidential notation, headings, and assess the
message, identification line, Textbooks correctness of their
enclosure notation, copy- production.
distribution notation, postscript and
continuation page heading.
General Objective 6.0: comprehend more difficult reading materials.
6.1 Read passages Explain the sources of difficulty in relevant texts. Provide Argumentative
a. Differentiate
of expository and expository and argumentative between facts and appropriate passages,
argumentative writing/passages. opinion. passages. Expositing
13 writing. passages.
b. Answer questions on
passages read.
General Objective 7.0: Know the procedure for writing project reports.
7.1 List the Explain the characteristics of a Textbooks Group discussion on characteristics of Provide materials Materials and
14 characteristics of a project report, viz part, format, project report. for group handouts
project report. style, etc discussion.
7.2 Note the Explain the methods of gathering Textbooks
methods of data from primary and secondary
gathering data. sources.
7.3 Note the Explain the procedure for writing a Textbook Guide the students Example of
(a) Select a suitable
procedure for project report. topic for a project in selecting. project reports
writing a project Handouts report.
report. Assess the quality Handouts
(b) Write an outline of a
project report. of production and
(c) Use reference provide correction.
15 materials for gathering
data.
(d) Use appropriate
citation and
documentation styles.
(e) Write a project
report.
134
ASSESSMENT CRITERIA
25% % 25% 50%
135
Course: Managerial Economics
Course: Managerial Economics Code: HBF 417 Credit Hours: 60 hours
Goal: To give special attention to theories interpretation and application of concepts of managerial economies so as to enhance the student’s understanding of the
various methods and techniques used in managerial decisions.
GENERAL OBJECTIVES:
1.0 Understand the scope of managerial economics.

2.0 Know a working definition of business objectives.
3.0 Understand the importance of Investment decisions in both private and public enterprises.
4.0 Understand fundamental issues involved in pricing including the techniques used in both private and public sectors of the economy.
5.0 Understand some basic ideas of the demand side of markets.
6.0 Understand indifference theory- (alternative method of explaining the consumers behaviour).
7.0 Understand theory of the firm: (The operations of the economic agents performing with the different market structures).
8.0 Understand corporate strategy.
9.0 Understand cost analysis.
10.0 Understand the different types of business organization.
11.0 Understand operation research techniques.
136
Week
Outcomes Outcomes
General Objective 1: Understand the scope of managerial economics
1.1 Give a working definition 1. Provide student with aid of Textbooks, journals, Understand the working Generate a Class quiz.
of managerial economics. a simple example a clear magazines and other definition of managerial mathematical problem Class exercise.
1.2 Explain micro-economic meaning. relevant materials. economics. to arouse student
1 theory in business decision- 2. Lead the student in Understand consumer theory, understanding
making (consumer theory, examining the application of pricing cost theory and
pricing theory, demand economic theory to business demand analysis.
analysis, cost theory etc). problems.
General Objective 2: Know a working definition of business objectives
1.1 Define profit as an 1. Provide a clear explanation - ditto - Analyse profit as an Express profit in form Mathematical
objective. of profit among other business objective. of equation. tools.
1.2 Evaluate the internal and objectives. Analyse both endogenious Formulate
1 external influence of 2. Lead the student in and exogenious variables mathematical Computer
objective. appraising some of the influencing objective. equation for student statistical
influencing factors. to solve. package
General Objective 3: Understand the importance of Investment decisions in both private and public enterprises
3.1 Explain the nature of 1. Explain of the existing Charts, Overhead Understand investment Design an investment Case studies.
investment decisions. nature of investment. Projector, Text book, decisions. proposal. Mathematical/
3.2 Describe modern 2. Lead the student in Journal and Understand investment and Spur students to statistical
techniques of investment examining modern techniques Magazines. project appraisal. appraise it with software and
appraisal and related of investment and work out Understand feasibility of different methods. tables.
problems. solutions to some examples. project.
3.3 Compare and distinguish 3. Provide explanation on the Analyse and understand
2 -3 between net present value conventional methods and its NPV, IRR and other methods
and internal rate of return. shortcomings. of investment appraisal.
3.4 Describe traditional 4. Illustrate with aid of data Understand cost/benefit
methods of investment and graph an analysis of non- analysis
appraisal. conventional techniques used
3.5 Explain cost/benefit in public expenditure
analysis and public appraisal.
expenditure.
137
Week
Outcomes Outcomes
General Objective 4: Understand fundamental issues involved in pricing including the techniques used in both private and public sectors of the
economy
4.1 Explain the complications 1. Lead the student in - do - Understand pricing theories. Use revenue tables Charts, graphs
of pricing. examining the intricate issues Analyse and understand and curves to and diagrams.
4.2 Explain the different of pricing products with a break-even point and mark- determine break-even
pricing techniques in use - reference to the banking up policies. point. Statistical
marginal pricing, average industry. software package
4
pricing, break-even pricing, 2. Provide an elaborate
mark-up etc. explanation with a solved
4.3 Identify the correct problem.
approach to pricing of 3. Provide a critical analysis
products. with an exercise.
General Objective 5: Understand some basic ideas of the demand side of markets
5.1 Define demand. 1. Provide the student with Charts, Overhead Understand demand Explain demand with Charts, graphs
5.2 Explain the different levels clear meaning. Projector, Audio analysis. tables and diagrams. and diagrams.
of demand. 2. Instruct the student with aid Visual, Transparent, Explain hypothetical and Lead students to Mathematical
5.3 Analyse the determinants of a clear labeled diagram the etc. empirical demand tables and understand the equations.
of demand. levels of demand and desire curves. complexity of demand Case studies.
5.4 Explain methods of mathematically the demand Textbook, Journal and Explain and understand theory as a tool.
demand forecasting-time equation. Magazines. factors influencing demand. Use mathematical Statistical
series analysis, regression 3. Illustrate with aid of graph equation to express software package
5 - 6 analysis etc. to the student the examined demand.
5.5 Explain deficiencies of factors that influence demand.
traditional demand theory. 4. Provide an analytical
5.6 Explain the empirical explanation with aid of graph.
evidence on advertising and 5. Lead the student in
pricing in influencing quantity identifying major weaknesses.
demanded. 6. Lead the student in making
a critical examination of the
effects with supporting data.
General Objective 6: Understand indifference theory- (alternative method of explaining the consumers behaviour)
6.1 Define indifference curve. 1. Provide a clear meaning. Textbooks, Journals, Analyse and understand Use X and Y axis Graph and
6.2 Construct an indifference 2. Illustrate to the student Magazines, etc. indifference curves. graph to explain diagram.
7-8 curve using hypothetical or using given data the graphing Analyse the budget line. budget line.
actual figures. of indifference curve. Charts, Overhead Explain budget constraint and Impose indifference Computer
6.3 State the characteristics 3. Illustrate using graph, the Projector, the feasible region within curves to determine statistical
138
Week
Outcomes Outcomes
of indifference curves and properties and provide Transparent, which a consumer can consumption level. package
their significance for the explanation on their Clipboard, Audio- purchase.
consumer. importance. visual, Textbooks,
6.4 Construct a budget line. 4. Provide the meaning and Journals.
6.5 Use the combination of illustrate the construction of
budget line and indifference the graph.
curve to predict some 5. Illustrate to the student
consumer behaviours. graphically and derive the
equilibrium position.
General Objective 7: Understand theory of the firm: (The operations of the economic agents performing with the different market structures)
7.1 Explain the characteristics 1. Provide the student with a Textbooks, Journals, Explain and understand the Illustrate features of Graphs and
of a perfectly competitive clear definition, meaning and Magazines, etc. features of perfectly perfectly competitive diagrams.
market. the features. competitive market. market, monopoly,
7.2 Illustrate the nature of 2. Provide an explanation with Charts, Overhead Analyse and understand the oligopoly etc. Word processor
demand facing a firm in a graphical illustrations. Projector, nature of demand facing a Draw diagram to
perfectly competitive market. 3. Illustrate with aid of a graph Transparent, perfectly competitive market. show the nature of Internet research
7.1 Describe the short-run the equilibrium positions. Clipboard, Analyse and understand demand curve facing
and long-run equilibrium of a 4. Lead the student in Audio Visual. short and long run equilibrium the market.
competitive firm. examining the concept with an of a competitive firm. List examples of
7.2 Analyze the concepts of exercise. Understand the definition of markets.
9 - 10
economics of scale. 5. Provide a clear meaning monopoly, oligopoly,
7.3 Define pure monopoly and identify the features to the monoproxy etc.
and the distinguishing student. Analyse the nature of
features. 6. Illustrate with graphical demand facing each type of
7.4 Demonstrate the nature of presentation to the student. market.
revenue and demand facing a 7. Provide the student with a
monopolist. clear meaning.
7.5 Define imperfect 8. Lead an explanation on the
competition. concept/market with a
7.6 Describe oligopoly. graphical illustration.
General Objective 8: Understand corporate strategy
8.1 Define corporate strategy. 1. Provide a clear meaning. Textbooks, Journals, Understand full meaning of Explain corporate Examples.
8.2 Explain why strategic 2. Provide a meaning and Magazines and other corporate strategy. strategy and the
11 formulation is necessary for explain the desirability or relevant materials. Explain and understand the issues involved.
each firm. otherwise to a firm. necessity of strategic
8.3 Evaluate both general 3. Lead the student in information.
139
Week
Outcomes Outcomes
consideration and economic examining the situation. Appraise and understand
issues. 4. Provide a thorough general and economic issues
8.4 Distinguish between explanation with practical for corporate strategy
environmental opportunity examples. formulation.
and corporate competence. Understand the difference
between environmental
opportunity and corporate
competence.
General Objective 9: Understand cost analysis
9.1 Differentiate between cost 1. Provide the student with a Charts, Overhead Analyse economic and non- Illustrate cost analysis Cases, diagrams
for the economists and non- clear distinction. Projector, economic costs. with the aid of graph and graphs.
economists. 2. Illustrate with aid of a graph Transparent, Analyse and understand and diagram.
9.2 Analyze the short-run and to the student the different Textbooks, Magazines short and long run behaviour Lead students to Computer
long-run cost behaviour. cost behaviour. and Journals. of cost. know various types of statistical
9.3 Explain the usefulness 3. Provide an explanation on Explain application of cost for costs. package
and application of cost for the usefulness and application Textbooks, Journals, decision making. Adjust case studies to
12 - decision-making. of cost analysis. explain cost curves.
Magazines and other
13 9.4 Make an estimation of the 4. Illustrate to the student with relevant materials.
short-run and long-run aid of a diagram the different
average cost curves. AVC position.
Charts, Overhead
9.5 Evaluate results of 5. Provide an exercise (caseProjector, Audio-
empirical research. study) on cost analysis to the
Visual, Books,
student.
Journals and
Magazines.
General Objective 10: Understand the different types of business organization
10.1 Explain forms of 1. Provide a clear explanation Books, Journals, Understand forms of List examples of Cases and
business organization. to the student. Magazines and other business organisation; one- various forms of articles.
10.2 Explain types of 2. Lead the student in relevant materials. man business, partnership, business
organizational form. examining the types. private and public limited organisation.
14 10.3 Evaluate choice of 3. Instruct the student to company, public corporation. Lead students to
organizational forms. examine the merit or Analyse and understand relate size of
otherwise of each form. features. companies with their
Understand memorandum features.
and articles of association.
140
Week
Outcomes Outcomes
General Objective 11: Understand operation research techniques
10.1 Explain forms of 1. Provide a clear explanation Books, Journals, Understand the concept of Provide students with Cases, diagrams
business organization. to the student. Magazines and other operations research. linear programming and charts.
10.4 Explain types of 2. Lead the student in relevant materials. Analyse and understand the model.
15 organizational form. examining the types. application of linear Apply LP to solving Statistical
10.5 Evaluate choice of 3. Instruct the student to programming. business decision software package
organizational forms. examine the merit or making problems.
otherwise of each form.
ASSESSMENT CRITERIA
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141
SEMESTER 4
Course: Quantitative Techniques in Management

Course: Quantitative Techniques in Management Code: HBF 421 Credit Hours: 60 hours
Goal: To enable the student acquire quantitative techniques for management decisions
GENERAL OBJECTIVES:
1.0 Understand cost, volume, profit analysis.

2.0 Understand the use of models in problems solution.
3.0 Understand allocation problems.
4.0 Understand Queuing Theory.
5.0 Understand Linear Programming.
6.0 Understand Inventory Control and Production Model.
7.0 Understand Network Analysis.
8.0 Understand Decision Tree.
9.0 Understand Simulation.
10.0 Understand concepts of probability.
142
Week
Outcomes
General Objective 1: Understand cost, volume, profit analysis
1.1 Explain the relationship 1. Explain decision making Explain the relationship Lead the students to Computer
between cost, volume and profit. areas and solve some between cost volume solve practical problems
1.2 State the different approaches simple problems on cost, on cost volume and Company
to cost, volume, and profit volume and profit Appraise the different profit analysis using Accounts
analysis. determination. approaches to cost volume, case study and
1.3 Identify the three main profit analysis spreadsheets Journals
variables affecting profits.
1.4 Explain some certain decision-
State the limitations of cost Text books
1-2 making areas in which analysis is
volume and profit analysis
worthwhile.
1.5 State the limitations of costs, Spreadsheets
volume, and profit analysis. Identify the main variables
1.6 Explain marginal costs and affecting profit
marginal profits.
1.7 Solve various problems on Solve problems on cost
cost, volume and profit volume and profit
determination. determination
General Objective 2: Understand the use of models in problems solution
2.1 Explain the use of models in 1. Give examples of Overhead projector Explain and illustrate the Group students to Sample models
problem solutions. models. use of models in problem produce different models and charts
2.2 Describe the various types of Worked examples solutions
models - accounting, financial, Discuss the models Computer
engineering, scientific, Describe the various types produced with the class packages
3 mathematical etc. of models used in various
disciplines such as
accounting, financial,
engineering, scientific and
mathematical disciplines
General Objective 3: Understand allocation problems
3.1 Explain the application of 1. Identify the difference Computer System. Explain the application of lead student to develop Computers
models to transportation between transportation and Transportation models to transport models and apply
problems. assignment problems. Model problems computer in solving Text books
4 3.2 Solve transportation problems. 2. Solve problems using Software problems
3.3 Explain the application of computer. Assignment Model Explain the application of
models to assignment problems. Software Printer models to assignment
143
Week
Outcomes
3.4 Solve assignment problems. problems and transport Internet
3.5 Demonstrate the use of problems
computer for solving Journals
transportation and assignment Demonstrate use of
problems. computers for solving
transportation and
assignment problems
General Objective 4: Understand Queuing Theory
4.1 Describe queuing theory. 1. Give examples of Computer System Describe queuing theory, its Demonstrate practical Computer
4.2 Explain queuing theory queuing situations. as in 3.0 and terminologies and the situations of queuing system
terminologies. 2. Instruct student to solve queuing model various assumption behind situations
4.3 Explain the general some software. the theory Transportation
assumptions behind the queuing problem on their own. Give examples such as models
theory. 3. They should also solve Explain the terms petrol stations, banking
4.4 Explain waiting lines, the problems associated with the theory etc. Software
arrival/service times, traffic using the computer. such as waiting lines,
5-6 intensify, single channel and multi- arrival/service times, traffic Appoint students to
channel queuing. Assignment
intensity, single channel and attempt solutions
4.5 Solve queue or waiting line models and
multi-channel queuing printers
problems.
4.6 Demonstrate the use of Case studies for
Demonstrate the use of discussion
computer for solving queuing
computers in solving waiting
problems.
line and other queuing
problems
General Objective 5: Understand Linear Programming
5.1 Define linear programming 1. Give examples of where Computer System Define linear programming Lead students to Computers
5.2 State the major requirements LP can be applied. Solve an and Linear and the requirements for develop models and use
of linear programming problems. LP problem using both Programming linear programming computers to solve Text books
5.3 Give a general review of graphical method and the Package. problems linear programming
problem statements formulation, Computer and compare the problems Internet
7 the objective, function and answers.
constraint statement. Apply the case study
5.4 Demonstrate the use of approach
graphic method in solving
problems; profit maximization and
cost minimization.
144
Week
Outcomes
5.5 Explain simplex method and
sensitivity analysis.
5.6 Demonstrate the use of
computer in solving linear
programming problems and
performing sensitivity analysis.
General Objective 6: Understand Inventory Control and Production Model
6.1 Explain the simple inventory 1. Solve inventory problems Computer System Explain simple inventory Lead students to form Computer
models and give the basic using the analytical method and Inventory models and give the models and use software
assumptions underlying them. and computer. Control package. underlying assumptions computers to solve real packages
6.2 State inventory functions. life problems
6.3 Explain other alternative Examine inventory functions Text books
models of inventory control. and explain other alternative
6.4 Explain the basic concepts of models of inventory control Journals
EOQ; safety stock, reorder level,
inventory costs, inventory control Explain the basic concepts
under conditions of uncertainty
8-9 of EOQ and determine
and joint ordering..
safety stock levels
6.5 Determine safety stock levels
whether or not the out of stock
cost is known. Apply models to solve
6.6 Solve inventory control inventory problems
problems using various inventory
models. Demonstrate the use of
6.7 Demonstrate the use of computers for solving
computer for solving inventory inventory problems
control problems.
General Objective 7: Understand Network Analysis
7.1 Explain the concepts of CPM 1. Instruct student to Computer System Explain clearly the concept Divide the students into Computer
and PERT. identify a project, and draw and project of CPM, PERT and describe groups. Let each group packages and
7.2 Describe the critical path, a simple network, showing management the initial path, slack identify simple network systems
slack estimation and scheduling activities and events. package e.g. MS- estimation and scheduling projects showing
10-11 costs. 2. They should also solve project. costs and explain the activities and events Network analysis
7.3 Explain the concept of Time the problem using project concept of time earliest charts and
Earliest. management package. Let each group discuss diagrams
7.4 Draw a simple network Draw on illustration of and solve network
145
Week
Outcomes
analyzing the activities and network showing activities problems
events. and events and explain the
7.5 Tabulate several activities for concepts of slack time, Present PERT case
a project, showing beginning and negative slack, time contest studies to the class
ending of the activities.
7.6 Draw a PERT network for the Describe how network
activities in 7.5. problems are solved using
7.7 Explain the concepts of slack computers
time, negative slack, time latest,
and calculate TE, TL and S for the
activities in 7.5.
7.8 Demonstrate the use of
computer in solving problems on
network analysis.
General Objective 8: Understand Decision Tree
8.1 Decision the decision process. 1. Draw the decision tree Explain the decision tree Lead the students to Computers
8.2 Explain probability terms. for a problem. concept develop models and use
8.3 Describe decision trees computers to solve Text books
analysis. Explain the probability practical problems
12 concept as applied in Journals
decision tree
Describe decision tree

analysis
General Objective 9: Understand Simulation
9.1 Describe the concepts of 1. Solve problems using Explain the concept of Lead students to Computers
simulation. simulation method of simulation develop models and use
9.2 Explain the Monte Carlo solving queuing problems. the computer to solve Models
methods etc. Explain the Monte Carlo queuing problems
13 9.3 Describe simulation method of Methods
solving queuing problems. The use of case study
Describe the use of should be adopted
simulation technique in
solving queuing problems
146
Week
Outcomes
General Objective 10: Understand concepts of probability
10.1 Explain the concept of 1. Solve simple problem on Relevant text- Explain the concept of Lead the students to Text books
probability. probability. books. probability and define collect data on the
10.2 Define subjective and subjective and objective economy and financial Computers
objective probability. probability sector and solve
10.3 Explain the concepts of fair problems using
coin, mutually exclusive events Explain the various types of probability approaches
and normalizing distribution. probability
10.4 Give examples of mutually
exclusive events. Enumerate mutually
10.5 Illustrate with examples the
exclusive events
concepts of:
Explain the relationship
(i) collectively between dependent events
exhaustive and independent events
events.
14-15
(ii) statistically
independent Describe the Bernoulli
events. process
(iii) Statistically
dependent Relate probabilities to
events. economic measures and
replacement analysis
10.6 Explain the relationship
between independents and
dependences.
10.7 Describe the Bernoulli
process.
10.8 Relate probabilities to
economic measures and
replacement analysis.
ASSESSMENT CRITERIA
25% % 25% 50%
147
Course: Finance of International Trade
Course: Finance of International Trade Code: HBF 422 Credit Hours: 45 hours
Goal: This course is designed to epose the student to the concepts and application of the basic exchange rates, exchange control requirements and regulations
affecting import and export trades.
GENERAL OBJECTIVES:
1.0 Understand International Trade.

2.0 Understand Commercial Terms.
3.0 Understand the risks inherent in international trade.
4.0 Know foreign exchange markets and the determinants of exchange rates.
5.0 Understand the role and methods of international trade.
6.0 Understand the role of banks in International Trade and Finance.
7.0 Understand other services of banks in international trades.
8.0 Understand the regulations of International Trade and Finance.
148
Week
Outcomes Activities
General Objective 1: Understand International Trade
1.1 State the meaning and the 1. Lead the student to the Text books in Understand the Explain various Cases and case
history of International trade. fundamental theories of division of International meaning of theories of studies
1.2 Examine the growth and labour and specialization which Trade. international trade international trade
patterns of International trade. gave rise to international trade. Internet research
1.3 Examine the economic 2. Analyse the growth and patterns Examine and Provide students
environment pertaining to trade of International trade. understand the growth with the basis of
across boarders. 3. Lead the student to appraise the and pattern of trade
1-2 economic environment pertaining international trade
to trade across the boarders.
Lead the student to
Analyse the economic appraise the
environment relating to economic
trade across borders environment for
trade across the
borders
General Objective 2: Understand Commercial Terms
2.1 Explain the various terms and 1. Demonstrate with audio visual Audio-Visual Analyse and Demonstrate with Audio visual aids
main transactions in international aids, the major factors to be Aids. understand the terms aids the terms in
trade. considered in granting trade Charts, in international trade trade and conditions
2.2 State and explain the factors credits to buyers abroad. (Use transparencies. for credit to
3 to be considered in granting trade visual aids) importers
Understand the
credits to buyers abroad. conditions for granting
trade credits to
importers
General Objective 3: Understand the risks inherent in international trade
3.1 Explain the risk to the 1. Demonstrate the various kinds Text - on Analyse and Show examples of Teaching aids
importer. of risks facing importers/exporters. International understand the risks of various kinds of
3.2 Explain the risk to the 2. Direct and lead the student in Trade. trade to importers, risks facing Data from publications
exporter. appraisal of risks to the bankers exporters, bankers importers, exporters, of ECUWAS, ECA &
3.3 Explain the risks to the (Importers and Exporters). bankers EEC
4 - 5 bankers (Importers and Exporters 3. Elaborate the techniques
Analyse and
banks). towards protection against political understand the Demonstrate the Internet
3.4 Explain the protection against and economic risks. protection against techniques for
political and economic risks. 4. Identify credit risks covered by political and economic protection
3.5 Explain the protection of credit ICGD. risks, credit risks
149
Week
Outcomes Activities
risks (ICGD and Buyers Union). 5. Lead the student to the concept (ICGD and Buyers Identify credit risks
3.6 Explain the current link of the of Economic Cooperation. Union) covered by ICGD
ECOWAS, ECA, EEC etc.
Understand the link Facilitate students
between ECUWAS, understanding of
ECA, EED etc. economic
cooperation
General Objective 4: Know foreign exchange markets and the determinants of exchange rates
4.1 Define location and 1. Identify the participants of the Overhead Analyse location and Identify operators in
participants of the foreign foreign exchange market. projector operators in foreign foreign exchange Ratio quiz and class
exchange market. 2. Lead the student to the exchange market market exercise
4.2 Explain foreign exchange definition of exchange rates,
Understand
rates determination, quotations, determination of exchange rates, Lead the students to Spreadsheets
determination of
spot and forward and hedging. quotations, forward and spot rates calculation of
6 - 7 4.3 State the reasons for changes and hedging. 3. State the factors foreign exchange rates
using quotations, spot exchange rates
in exchange rates etc. responsible for changes in
and financial and
exchange rates.
hedging
Analyse reasons for
changes in exchange
rates
General Objective 5: Understand the role and methods of international trade
5.1 Examine the methods of 1. Identify different methods of Overhead Understand methods List all means and Books of exporters
International Settlements through International settlements through projector of international instruments of and importers
banks-drafts, mail and telegraphic bank drafts, mail and telegraphic settlements international
transfers, nostro and vostro transfers, Nostro and Vostro payment CBN annual report
accounts procedures. accounts procedures. Understand
5.2 Examine the procedures for 2. Differentiate methods involved procedures in bills Instruments of
bills (both clean and dirty in collection bills.
8-9 payment
documents covering exports to 3. Lead the student to identify
Explain international
include detailed knowledge of the documentary credit as a method of
payments using draft, Internet
Uniform rules for collecting payment.
………, electronic and
commercial papers). telegraphic transfer
5.3 Explain the methods of
payment w.r.t. Documentary
Credits.
150
Week
Outcomes Activities
General Objective 6: Understand the role of banks in International Trade and Finance
6.1 Explain overdraft and loans 1. Differentiate overdraft from Overhead Understand the role of Research the Publications of NEXIM
against goods loans. projector Nigerian export import relationships and bank and central bank
(Produce/Merchandise) 2. Explain negotiations of and bank (NEXIM) in activities of the
6.2 Explain negotiations of and advances against bills of export and import banks to the export Internet
advances against bills of exchange. finance and import trade
exchange. 3. Classify Finance secured by
Word processor
6.3 Explain finance secured by export credit guarantee Analyse the role of Lead students to
export credit guarantee Department. Instruct the student to Central Bank of know procedure for
10 departments (short & medium). identify suppliers credit facilities Nigeria in effecting payment
6.4 Explain suppliers credit and lines of credit. Lead the payment for export and
facilities and lines of credit. student to differentiate Export - import trade
6.5 Explain export credit, Bank currencies, documentary credits
credit, Euro-currencies, etc.
Understand the
documentary credits - their use as assistance given
financial services e.g. red clause, by commercial banks
transferable and back-to-back
to exporters or
credits, factoring.
importers
General Objective 7: Understand other services of banks in international trades
7.1 Identify agents and potential 1. Search for export and import Overhead Identify agents and List various import List and addresses of
buyers/suppliers. items, Exporters and their agents, projector potential exporters and items, exporters and exporters/importers
7.2 Explain letters of introduction Importers and their agents. importers agents with
to overseas connections, travel 2. Create awareness and an addresses and Map of import and
facilities, status reports, impression on the understanding Analyse and specialisations export items
performance bonds etc. of the student on the existence of understand letters of
12 - the following:
13 introduction to Facilitate students Documentation items
Introductory letters to overseas overseas connection understanding of
connections, travel facilities, status travel facilities, letters of
reports, performance bonds etc. Internet
documentations introduction, status
reports,
performance bonds
etc.
151
Week
Outcomes Activities
General Objective 8: Understand the regulations of International Trade and Finance
8.1 Explain exchange control 1. Analyse exchange control Overhead Understand incentives Lead student to Excursion to Nigerian
regulations in Nigeria. regulations in Nigeria and present projector of export trade know incentives for Port Authority
8.2 Explain exchange control some to the student in details. export trade
regulations in Nigeria and how 2. Examine the exchange control Analyse pre and post Excursion to
they affect other countries (USA, regulations in Nigeria and analysis shipment inspection Use ASYCUDA Department of
UK, EEC, ECOWAS, etc.) of its impact on other nations, such e.g. (ASYCUDA) documents to initiate Customs and Excise
8.3 Explain Pre-shipment as USA, UK, EEC, ECOWAS etc. students to pre
14 - Inspection and Form M. 3. Illustrate pre-shipment shipment inspection Specimens of
15 Understand exchange
8.4 Explain Nigeria Export inspection and Form M. control reputation in government
Promotion Council, History and 4. Lead the student to appraise the
Nigeria documents relating to
Significance. Nigerian Export Promotion
export and import
Council, taking into account its
historical development and Understand the role of
significance. Nigerian Export
Promotion Council
(NEPC)
ASSESSMENT CRITERIA
25% % 25% 50%
152
Course: Management of Banks & Financial Institutions
Course: Management of Banks & Financial Institutions Code: HBF 423 Credit Hours: 45 hours
Goal: To enable the student to acquire sound knowledge in application of basic principles of managing banks and other financial institutions to enhance growth and
stability.
GENERAL OBJECTIVES:
1.0 Understand banks and financial institutions as business entities.

2.0 Understand growth and decline (failure) factors and actualizing growth vision through budgeting and budget control.
3.0 Understand the significance and implementation of prudential guidelines.
4.0 Understand the nature, effects and methods of prevention and control of fraud in finance industry.
5.0 Understand the principles and management of liquidity in banks and other financial institutions.
6.0 Understand the nature, types and resolution of conflicts in the finance Industry.
7.0 Understand the process of using case studies to gain deeper management insight into critical issues affecting business operations and success
of financial institutions.
153
Week
Outcomes
General Objective 1: Understand banks and financial institutions as business entities
1.1 Describe banks and financial 1. Use standard Text books and Understand banks and List types of banks Cases and
institutions as business entities in the definitions. Dictionary of financial institutions as form and other financial publications
context of their environments. 2. Show the student how Banking. of business entities institutions
1.2 Explain the operation of the resource to draw the diagram. Word
and output control systems of financial 3. Illustrate from Text books and Explain resource and output Look at the processor
institutions. contemporary events Cardboard or control system in financial regulatory entity
1.3 Identify the nine environmental and diagram. Transparencies. institutions reporting on financial Internet
domains of a financial institution. 4. Ditto. institutions
1.4 Explain the principles of reciprocity of 5. Use Ituwe’s Bank
1-3 Cardboard drawing Understand the dynamics of
interactive and planned influences Stability Quadrant to
or Transparencies. business environments and Provide students
between banks and their environments. illustrate the effect of
the effects on the business with cases and
1.5 Explain the dynamics of business business environment on of financial institutions materials
environments and the stages of their financial institutions. Cardboard drawing
effects on the business of financial 2. Make practical or Transparencies.
institutions. illustration backed with
diagram.
7. Give quiz to the
student on this section.
General Objective 2: Understand growth and decline (failure) factors and actualizing growth vision through budgeting and budget control
2.1 Explain the growth and failure factors 1. Explain clearly and Text Book Understand the influencing List constraints of Case studies
in actualizing growth vision through profit ask student oral factors for actualizing growth actualising business
planning, budgeting, and budget control. questions. Text Book vision through profit objectives and Word
2.2 Describe processes of setting business 2. Lead student to planning, budgeting and growth processor
objectives, targets and formulating reason out additional Text Book budget control
strategies. factors not stated. Provide students Internet
2.3 Identify factors and symptoms of 3. Lead student through Understand the process of with case studies
growth and of decline in a financial logical thinking to find Text Book
setting business objectives,
4 - 6 institution. solutions to declining targets and strategies Give quiz and
2.4 Identify remedies for decline and failure and failures. subject to constraints exercises
and essential steps in achieving growth. 4. Emphasise the
2.5 Describe the nature and the process of relevance and guiding
Anaylse steps for budget
profit planning, including the relevant principles for relevant
growth control
budget assumptions. assumption in planning.
2.6 Identify basic differences in the 5. Prepare a budget and
revenue sources and budgeted balance profit planning of an Explain balance between
sheet structures of banks, insurance organization.
154
Week
Outcomes
companies, and discount houses, etc. 6. Instruct the student to revenue and budget
2.7 Describe the essential steps in obtain copy of published
budgetary control e.g. motivation, account of a bank, an Understand profit planning
reporting, review and performance insurance firm and
evaluation. describe its basic
features.
7. Design suitable report
evaluation form.
8. Second Quiz.
General Objective 3: Understand the significance and implementation of prudential guidelines
3.1 Identify the relevant supervisory bodies 1. Emphasise the need Understand the roles and Emphasize the need Ratios
of financial institutions e.g. CBN, NDIC. for supervision to the functions of CBN, NDIC, for regulations and
3.2 Define the nature of prudential system and the securities and Exchange super vision in Instruments of
guidelines. economy. Commission banking and financial control
3.3 Explain the specific guideline 2. Explain the relevance industry
components and their effects on financial of each ratio and show State prudential guidelines Case studies
institutions. mathematical calculation and stress the importance Itemise all kinds of
3.4 Calculate operating rations: Cash of each. control and
Reserve Ratio, Liquidity Ratio, and Capital Publications
7 Understand various ratios regulations
Funds Ratio. from
and the use to guide regulatory
3.5 Make provision for categories of credit operations of banks and Explain different
portfolio e.g. substandard credit, doubtful bodies
financial institutions kinds of ratios
credit, and loss credit.
3.6 Identify and make provision for Off- Internet
balance sheet items (OBS) e.g. bonds, Explain and understand the
indemnities, contingent liabilities etc. provision made for
categories of credit and off
balance sheet items
General Objective 4: Understand the nature, effects and methods of prevention and control of fraud in finance industry
2.1 Define fraud 1. Emphasise the great Text Books Explain fraud Illustrate types of Case studies
2.2 Explain the growing trends and contribution of fraud fraud
adverse effects on financial institutions and incidences to bank and Text Books Analyse the growing trend Researches
the economy. other business failures and identify causes for the List types of fraud
8 - 9 2.3 Identify causes of fraud: worldwide.
Text Books trend and enable students Statistical
2. Lead the student to to classify them records
state and explain briefly Identify various causes of
- Personal Vices: avarice, but clearly, how fraud
155
Week
Outcomes
disloyalty, dishonesty, anti- can be prevented and or trend Adapt case studies Computer/
social stance etc. minimized. for fraud and allow word
- Societal Factors: Social 3. Third Quiz. Understand classification of students to detect processor
disparity, tax haven, fraud them
absence and social Internet
sanction. Ask students to research
Explain how it can be
- Technology: automation, suggest preventative
detected, prevented and
globalisation. method
controlled
- Institutional Weakness:
poor internal control,
institutional indiscipline,
official manipulation, board
room power game etc.
2.4 Make classification of fraud by

instrument of execution, or victims of fraud,
or methods used.
2.5 Describe prevention and minimization
measures of fraud e.g. internal measures,
external measures.
General Objective 5: Understand the principles and management of liquidity in banks and other financial institutions
5.1 Define risk. 1. Illustrate with diagram. Cardboard drawing Explain and understand risks Illustrate risks with Cases and
5.2 Identify common risks in the business 2. Instruct student to list or Transparencies. cases case studies
of financial institutions e.g. credit risk, components of each Understand how risks are
liquidity risk, interest rates risk, exchange category. Cardboard, or minimised Encourage students Word
rates risk, profit risk, investment risk, fraud 3. Illustrate with worked Transparencies of to state components processor
risk, operational risk, solvency risk, examples using the Liquidity flow chart. Identify types of risks in of risks
contingency risk, etc. Money Position
10 - financial institutions Internet
5.3 Explain the control methods for Worksheet.
12
managing risks. 4. Give gradable
5.4 Describe liquidity and its vital assignment to student. Explain illiquidity in banks
contribution to business survival and and its effect
profitability of financial institutions and the
economy. Understand the essence of
5.5 Classify sources of liquidity to a good liquidity in banks
financial institution e.g. Primary Liquid
156
Week
Outcomes
Assets, Secondary Liquid Assets, and
Tertiary Liquid Assets.
5.6 Identify the aims of good liquidity policy
plan.
5.7 Apply methods of calculating Liquidity
need and liquidity forcast e.g. using Money
Position Worksheet.
5.8 Calculate the Liquidity needs a given
bank or financial institution.
General Objective 6: Understand the nature, types and resolution of conflicts in the finance Industry
6.1 Identify kinds of conflict e.g. 1. Emphasise Text Book and Analyse and understand Show to students the Case studies
interpersonal, intragroup, interpersonal, inevitability of conflict in Newspaper kinds of conflict e.g. sources of conflict in
intergroup, intraorganisational, inter interpersonal Reports. interpersonal, intergroup, finance industry and Word
organizational etc relationship and need to intraorganisational and the need to resolve processor
6.2 Identify common causes of conflict e.g. resolve same urgently interorganisational them
Incompatibility, diversity of personal but carefully. Internet
backgrounds, task interdependency, 2. Illustrate with Identify and explain common Cite cases of conflict
Power and Status, scarce resources, contemporary cases causes of conflict and conflict
13 reward systems, etc. drawn from industry or resolution and
6.3 Explain management and resolution boarder management
Explain conflict resolution
methods of conflicts e.g. redefinition of clashes. and conflict management
sectional and organizational goals, 3. Emphasise the
refocusing of organizational vision. dangers of
Handling negative traits and biases, etc. chauvinism,
parochialism, self
precession, power
game, etc.
General Objective 7: Understand the process of using case studies to gain deeper management insight into critical issues affecting business
operations and success of financial institutions
7.1 Present typical case studies in areas 1. Lead the student Text Books. Able to use case studies to Provide students Case studies
of: through resolving issues understand conflict with cases
on a case study. Text Books. resolution, lending, Word
14 - 2. Assign a case study to electronic fraud, investment, Facilitate students to processor
15 (1) Conflict resolution.
(2) Lending the student and mark his risks design their own
Text Books.
(3) Electronic fraud written work. cases and provide Internet
(4) Investment and 3. Invite verbal solutions
157
Week
Outcomes
portfolio management contributions from the
(5) Operational risk student in steps for
(6) Financing of solving issues raised in a
International Trade, etc. case study.
ASSESSMENT CRITERIA
25% % 25% 50%
158
Goal: This course is designed to enable the student develop an analytical mind in credit/risk assessment and credit management of banks.
GENERAL OBJECTIVES:
1.0 Know the use and importance of accounting statements in loan appraisal.
2.0 Know how to interpret accounting ratios for effective decision making.
3.0 Understand credit management, its planning and control.
4.0 Know bank contingent facilities and other security issues.
5.0 Understand the marketing of banks’ specialized services.
159
Week
Outcomes
General Objective 1: Know the use and importance of accounting statements in loan appraisal
1.1 Define ratio analysis. 1. Provide the student with adequate Text books Define ratio analysis Lead the students to Financial
1.2 Explain the use and limitations of definition of ratio analysis, its use and the (Banking) and explain the use collect financial statements
accounting statements such as limitations in a contemporary lending Financial and limitations of statements, analyse
Balance sheets, Trading and Profit & situation, e.g. current ratio, acid test ratio Journals accounting and write lending Computer
loss account/Income statement, Cash etc. Magazines statement report using ratios as spreadsheets
budget and funds flow statement etc 2. Lead the student to know the Charts tool of analysis
for lending purposes. accounting statements valued most by Overhead Demonstrate the use Textbooks
1.3 State and explain the use of ratio banks such as Balance Sheet, Profit and Projectors. of ratio analysis in
1 - 3 analysis in projecting customer’s Loss account etc. projecting customers
financial standing and financial 3. Provide the student with definitions of financial standing
requirements etc. loan appraisal, loan syndication, Bridging and requirements
1.4 Explain project appraisal, Loan Advance etc with enough illustrations.
syndication, Bridging Advances etc. 4. Organize excursions to banks and Explain project
other financial institutions
appraisal, loan
syndication bridging
assurances
General Objective 2: Know how to interpret accounting ratios for effective decision making
2.1 Describe the various accounting 1. Provide the student with various Explain the various Instruct and give Textbooks
ratios usually considered by banks in techniques usually employed to calculate accounting ratios students the complete
lending proposition. ratios. Both qualitative and quantitative case study and Journals
2.2 Explain the various techniques techniques must be properly explained. Explain the various interpret the various
employed in calculating ratios. 2. Lead the student to understand and techniques ratios Computer
4 - 6 2.3 Interpret these ratios for taking a work some examples of Profitability ratio, employed in spreadsheets
decision on the facility as well as the Stability/Growth ratio, Activity ratio etc. calculating ratios Write reports and take
effect of such credit decision on the 3. Instruct the student to understand how credit decisions
bank. to interpret these ratios for an appropriate Word
Interpret these ratios processor
credit decision to be taken. for taking good credit
decisions
General Objective 3: Understand credit management, its planning and control
3.1 Define credit management. 1. Provide adequate definition to the - Ditto - Define credit Lead students to
3.2 Explain in detail, credit or advances student on credit and risk management in management collect and analyse Computer
7 - 9 planning and control by banks. lending. data on credit spreadsheets
3.3 State factors to be considered in a 2. Lead the student to explain factors to Explain advance management
good credit assessment situation; both be considered and how these factors planning and control
160
Week
Outcomes
qualitative and quantitative factors so influence our credit planning and control by banks Group work to Textbooks
as to manage effectively the risk e.g. CAMEL (Capital Asset, management differentiate good from
element of the project. Equity and Liabilities). Explain factors to be bad lending Journals
3.4 Explain how bad debts are 3. Provide the student with the definition considered in credit
identified, managed and recovered. of bad debt, its identification, analysis Banks
3.5 State the importance of debt management control and various
documents
recovery to the corporate survival of recovery efforts of banks. For instance,
Explain the process (specimen)
the bank as well as the regulatory implementation of the prudential
of identification and
controls of bad debt. guidelines and let him be aware of the
management of bad
corporate importance of debt recovery. debts
Describe the
importance of debt
recovery to corporate
survival of bank
General Objective 4: Know bank contingent facilities and other security issues
4.1 Define contingent facilities of 1. Provide the student with definition of - ditto - Define contingent Lead the students to Journals
banks. contingent facilities such as bonds, facilities of banks collect documents on
4.2 Explain various contingent facilities guarantees etc. contingent facilities Textbooks
available to banks and their controls 2. Lead the student to understand types Explain the various and group and
10 - such as bonds, guarantees and of such contingent facilities as well as contingent facilities analyse them
Internet
11 indemnities etc. their management in the bank’s credit available to the
4.3 State other security issues e.g. portfolio. banks
letter of comfort, letter of awareness, 3. Instruct the student to recognize other
negative pledge etc. issues in security arrangement and Explain other
understand these terms very well.
security issues
General Objective 5: Know bank contingent facilities and other security issues
5.1 Describe the various specialized 1. Provide the student with adequate Textbooks, Explain the various Lead the students to Journals
services provided by banks, such as: practical definition of the listed services Magazines, specialised bank prepare proposals for
for him to understand them properly. Journals, services marking of bank Textbooks
12 - (a) Export finance; 2. Lead the student to state and explain Charts, services
15 (b) Leasing; some basic practical procedures usually Overhead Explain how banks Computer/
(c) Investment; adopted to market banks services e.g.:- Projector, market these word
(d) Business Advisory services to processing
Service (BAS); (a) Export finance customers package
161
Week
Outcomes
(e) Consortium marketing:- e.g. Export
Lending/Loan finance can be extended
Syndication; to old customer who is
(f) Insurance; into export and import
(g) Capital issues, business.
Issuing house; (b) BAS as a product for
(h) Etc marketing:-BAS can be
marketed to both
personal and business
5.2 Explain how banks market these customers e.g. How to
services to their customers. plan, organize and
control their business
operation by improving
on internal control system
etc.
(c) Conduct excursion to
banks
ASSESSMENT CRITERIA
25% % 25% 50%
162
Course: Information Technology
Course: Information Technology Code: HBF 426 Credit Hours: 60 hours
Goal: To enable the student acquire sound knowledge and understanding of Information Technology (IT) so as to be able to work with information system in an
increasing technology driven environment.
GENERAL OBJECTIVES:
On completion of this course, the students should be able to:
1.0 Understand what Information Technology (IT) is.

2.0 Understand data communication and network.
3.0 Understand information and software applications.
4.0 Understand stages of implementing an information system.
5.0 Understand project management.
6.0 Understand computer security precautions.
163
Week
Outcomes
General Objective 1: Understand what Information Technology (IT) is
1.1 Explain the meaning of 1. Instruct students to define Explain in detail the meaning Brief the students and Computers and
IT. computer and of IT and examine the impact call on each student to software.
1.2 Examine the effects of IT. communication. and effects of IT on define computer and Charts and
1-2 1.3 Explain communication and communication. diagrams.
telecommunication. information flows.
Explain generally
telecommunications.
General Objective 2: Understand data communication and network
2.1 Explain the need for 1. List types of data Set of computers Explain the need for efficient Lead students to probe Set of computers
efficient data communication. communication hardware and connected together data communication. the internet by connected or
2.2 Describe data transmission media. or linked together in Explain data communication browsing. linked together in
communication hardware. 2. State areas of application a LAN and have hardware. a LAN with
2.3 Describe transmission of network Lead students to internet facilities. Describe transmission media. internet facilities.
media. probe the internet by Explain computer network.
2.4 Explain computer browsing. Explain LAN and WAN.
3-4
network. Explain internet.
2.5 Explain LAN and WAN Describe network applications.
2.6 Explain Internet. Examine internet in Nigerian
2.7 Describe network business.
applications.
2.8 Examine internet in
Nigeria business.
General Objective 3: Understand information and software applications
3.1 Explain text manipulating 1. Instruct student to give Computer system Explain text manipulating Lead student to Computer system
software like word examples of packages in and the packages software like word processing demonstrate the use of and packages e.g.
processing and desk-top each of these software. 2. e.g. MS-Office and desk top packages. packages MS Office
packages. Show how to use the package. Explain data analysis software package.
3.2 Explain data analysis packages. like spreadsheet packages.
software like spreadsheets Explain storage and retrieve
5-6
packages. software like DBMS.
3.3 Explain storage and Explain artificial intelligence
retrieve software like DBMS, software like expert system.
database management and
memory resident packages.
3.4 Explain artificial
164
Week
Outcomes
intelligence software like
expert system.
General Objective 4: Understand stages of implementing an information system
4.1 Explain the elements of 1. Instruct student to state Computer System Explain and elaborate on the Group the students Computers
system implementation: advantages and elements of system and let each group (hardware and
training, system conversion, disadvantages of training and implementation, review and write an assignment on software).
review and modification. each of the conversion modification. the advantages of IT. Charts and
4.2 Describe functions of IT methods. They should state Describe the functions of IT Let students present diagrams.
7-9
staff. mode of acquisition. staff and the process of assignments for
4.3 Describe hardware hardware and software discussion.
acquisition. acquisition.
4.4 Describe software
acquisition.
General Objective 5: Understand project management
5.1 Define a project. 1. Instruct student to identify Computer system Define a project. Lead students to use Computer system.
5.2 Explain project projects going on, on their MS-Project package Explain project management. MS Project on MS Project
management. campus. Printer. Explain functions performed by computer using a package.
5.3 Explain functions 2. Instruct them to try to use project management simple project. Printer.
performed by project MS-Project on the computer, packages.
10-12 management packages e.g. using a simple project. Demonstrate the use of MS
MS-Project. project package on the system
5.4 Demonstrate the use of using a project as example.
MS-project package on the
system using a project as
example.
General Objective 6: Understand computer security precautions
6.1 Explain personnel and 1. Instruct student to list some Computer System. Explain personnel and Guide students on how Computer system.
management problems. problems, physical security management problems. to use passwords
6.2 Describe physical methods and control Describe physical security,
security, using special activities. using special equipment back-
13-15 equipment, back-up 2. Instruct them on how to up hardware, passwords etc.
hardware, passwords etc. use password. Explain operational controls
6.3 Explain operational such as input, output and file
controls such as input, output processing controls.
and file processing controls.
165
ASSESSMENT CRITERIA
50% % 50% %
166
Course: Project
Programme: (Higher National Diploma)
Course: Project Course Code: HBF 427 Total Hours: 6
Year: 2 Semester: 4 Pre-requisite: Theoretical: 0 hours /week
Practical: 6 hours /week
Goal: This course is designed to enable the student to undertake an individual project and write a report on it.
General Objectives: On completion of this course, the diplomate should be able to:
1. Research a chosen topic at HND level from available sources.

2. Collect data on the chosen topic.
3. Produce a report on the chosen topic.
167
Specific Learning Outcomes Teacher’s activities Resources Specific Learning Teacher’s activities Resources
Week
Outcomes
General Objective 1: Research a chosen topic at HND level from available sources.
1.1 Choose, under guidance, an appropriate Provide guidance in finding Textbooks Selection of a topic of Provide guidance in finding Textbooks
topic of interest. suitable topics. interest. suitable topics.
Lecture Lecture
1
Notes Notes
Internet Internet
1.2 Research a chosen topic from available Provide guidance in finding Textbooks Demonstrate research Provide guidance in finding Textbooks
sources. suitable sources. ability suitable sources.
Lecture Lecture
2
Notes Notes
Internet Internet
1.2 (continued) Research a chosen topic Provide guidance in finding Textbooks Demonstrate research Provide guidance in finding Textbooks
from available sources. suitable sources. ability suitable sources.
Lecture Lecture
3
Notes Notes
Internet Internet
1.2 (continued) Research a chosen topic Provide guidance in finding Textbooks Demonstrate research Provide guidance in finding Textbooks
from available sources. suitable sources. ability suitable sources.
Lecture Lecture
4
Notes Notes
Internet Internet
General Objective 2: Collect data on the chosen topic.
2.1 Collect data on the chosen topic from Provide guidance in Textbooks Demonstrate ability to Provide guidance in Textbooks
available sources. collecting data collect data collecting data.
Lecture Lecture
5
Notes Notes
Internet Internet
168
Week
Outcomes
2.1 (continued) Collect data on the chosen Provide guidance in Textbooks Demonstrate ability to Provide guidance in Textbooks
topic from available sources. collecting data collect data collecting data.
Lecture Lecture
6
Notes Notes
Internet Internet
Lecture Lecture
7
Notes Notes
Internet Internet
Lecture Lecture
8
Notes Notes
Internet Internet
Lecture Lecture
9
Notes Notes
Internet Internet
General Objective 3: Produce a report on the chosen topic.
3.1 Produce a report on the chosen topic. Provide guidance in report Textbooks Demonstrate ability in Provide guidance in report Textbooks
writing report writing writing
Lecture Lecture
10
Notes Notes
Internet Internet
169
Week
Outcomes
3.1 (continued) Produce a report on the Provide guidance in report Textbooks Demonstrate ability in Provide guidance in report Textbooks
chosen topic. writing report writing writing
Lecture Lecture
11
Notes Notes
Internet Internet
3.1 (continued) Produce a report on the Provide guidance in report Demonstrate ability in Provide guidance in report
chosen topic. writing Textbooks report writing writing Textbooks
12 Lecture Lecture
Notes Notes
Internet Internet
3.1 (continued) Produce a report on the Provide guidance in report Demonstrate ability in Provide guidance in report
chosen topic. writing Textbooks report writing writing Textbooks
13 Lecture Lecture
Notes Notes
Internet Internet
Lecture Lecture
14
Notes Notes
Internet Internet
Lecture Lecture
15
Notes Notes
Internet Internet
170
Assessment: Give details of assignments to be used:
Coursework/ Assignments %; Course test %; Practical %; Projects %; Examination %
Type of Assessment Purpose and Nature of Assessment Weighting (%)

Examination Final Examination (written) to assess knowledge and understanding 0
Test 0 progress tests 0
Practical Report of 20 - 30 pages length 100
Total 100
Recommended Textbooks & References:
171
Course: Professional Career Development
Course: Professional Career Development Code: OTM 322 Credit Hours: 4 hours
Course main Aim/Goal: This course is designed t further expose students to knowledge and skills necessary for professionalism and upward mobility in their
careers.
General Objectives:
1.0 Understand competencies for job success and mobility.

2.0 Understand job responsibilities of office workers.
3.0 Understand the importance of further education and training.
4.0 Know the role of interpersonal relations in an organisation.
5.0 Know the importance of time management.
6.0 Know how to go about job search.
172
Specific Learning Outcomes Teacher’s Activities Resources Specific Learning Outcomes Teacher’s Resources
Week
Activities
General Objective 1.0: Understand competencies for job success and mobility.
1.1 Note the contribution of Explain the contribution of Textbooks Discussions on the contributions of Guide the Handouts
1 language skills to job success communication skills to job Journals communication to job success and discussion.
and mobility. success and mobility. Job advertisement mobility.
1.2 Note the importance of Explain the importance of As in 1.1. above. Analyze what makes up Assess the Handouts
2 computation skills to job computation skills in job computation skills. analysis.
success and mobility. success and mobility.
1.3 Recognize the Explain the contribution of Performance Collect performance evaluation Guide the review Performance
contributions of productivity productivity, efficiency, and Evaluation forms forms from organizations and Evaluation Forms.
3 efficiency and attention to attention to detail to job review to produce better ones.
detail to success and mobility success and mobility.
at work.
1.4 Note the need for Explain the need for Case Studies Discuss case studies on Provide case Case Studies
4 interpersonal skills at work. interpersonal skills at work interpersonal skills. studies and guide
situations. the discussions.
GENERAL OBJECTIVE 2:0: Understand job responsibilities of office workers.
2.1 Understand what job Explain the term job analysis. Analyse the common duties and Guide the analysis Handouts
5
analysis is. responsibilities in the office.
2.2 List job titles in the office. Explain the concept of job Organisation Draw up career paths for office Access students Organisation
title. Charts workers from bottom to work for Charts, Flow
6
Management level. corrections. charts,
Textbooks
2.3 Understand what job Explain the term job Job descriptions Draw up Job Description for career Guide the handouts
7
description is. description. paths in 2.2. students.
2.4 Note the need for job Explain the term job Job specification Draw up Job Specifications for 2.3 Guide students. Handouts
8
specification. specification. above.
GENERAL OBJECTIVE: 3.0: Understand the importance of further education and training.
3.1 Appreciate the need for Explain the need for Handouts and Compile a list of course available in Guide the Course handbooks
further education and training. continuing education to meet text-book formal schools and training compilation.
9
with technological changes institutions.
and professionalism.
173
Week
Activities
3.2 Recognize other avenue Explore opportunities for Discuss the role of out of school Guide discussions Resource Persons
for training. training outside educational formal education, information and invite from offices in the
10 institutions. channels, on going career resources locality.
development, and professional persons.
certification in training,
GENERAL OBJECTIVE 4:0: Know the role of interpersonal relations in an organisation.
4.1 Define Communication. Explain communication and Posters
its role in interpersonal Diagrams
relation. Handouts
Textbooks
4.2 Appreciate the institutions Explain the role of oral skills,
of oral skills body language body language and
11
and appearance to appearance in interpersonal
interpersonal relations. relations.
GENERAL OBJECTIVES 5:0: Know the importance of Time Management.
5.1 Appreciate need for Explain need for planning Posters Draw up plan for a day scheduling Guide student Time table
planning and scheduling. and scheduling Diagrams the daily tasks. work.
12
Handouts
Textbooks
5.2 Appreciate need for Explain the need for Handouts Analyse their work load over three Guide and correct Time-tables
analyzing work day. analyzing work day. Textbooks weeks period. their errors.
5.3 Note how to compile “To Explain how to use “To do” “To do” Forms Prepare “To do” list for days, Guide the “To do” Forms
13
do” list. list. weeks and months. students.
5.4 Understand the need to Explain the need to control Compile measures that can control Assist students in Internet and PCs
control interruption. interruptions. interruption in office work. compiling the
measures.
General Objective 6.0: Know how to go about job search.
6.1 Understand the importance Explain the place of Textbook on Compile adverts for office work and Guide compilation Adverts,
of occupational outlook and occupational outlook and Human Resource listen to talk on job search. and invite Resource person.
14
opportunities in other countries opportunities in other Management resource person Internet
in job search. countries in job search. Handouts for talk
6.2 Appreciate the need for Explain the importance of Evaluate self. Guide the Internet
self evaluation and counseling. self evaluation and location Provide a check list of skills and activities and
counselors in job search. abilities needed for office work. provide necessary
information.
174
Week
Activities
6.3 Appreciate why people Explain the process of job Interview people on why they Guide the Interview forms
change jobs and how to go change and the need for it. desire/desired change of job. interview examples
about it.
6.4 Understand need for Explain how to compile a Handouts Write up resume. Assess for CV example forms
15
curriculum vitae. curriculum vitae. corrections
6.5 List sources of information Explore sources of Internet Browse for jobs. Guide the students Internet,
on jobs. information on job. Newspapers Newspapers
6.6 Understand issues Explain issues on interview Handouts Conduct mock interviews. Supervise the Example of
converted with interviews. viz image, research, salary, mock interview Interview
questions and follow-up. example/forms
ASSESSMENT CRITERIA
% % 50% 50%
175
BOOK LIST FOR ND AND HND BANKING AND FINANCE
Title Author Publisher ISBN
Banking Operations Largan, Mark, et al Financial World Publishing 0852975686
Commercial Banking Fraser, Donald. et al South-Western Educational Publishing 0314044590
Analyzing & Managing Banking Risk Greuning, et al World Bank 0821354183
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ED/STV/2004/PI/3

Banking and Finance

Curriculum and Course Specifications

NATIONAL BOARD FOR TECHNICAL EDUCATION

UNESCO – Nigeria Project

Curriculum and Course Specifications

NATIONAL BOARD FOR TECHNICAL EDUCATION

Produced by the National Board for Technical Education (NBTE)

OBJECTIVES OF THE HND IN BANKING AND FINANCE

(vi) Forecast Market trends so as to determine profitability, viability, etc;

(vii) Evaluate and manage investment portfolio;

(viii) Analyse investment proposals;

(ix) Analyse and Evaluate financial assets for investment purposes.

HIGHER NATIONAL DIPLOMA (HND) IN BANKING AND FINANCE

(c) a minimum of one year Post ND cognate work experience.

The structure of the curriculum consists of three main components.

(i) General Studies Courses

The curriculum of each programme is structured into four semesters of classroom/workshop/laboratory

ACCREDITATION AND CONDITIONS FOR THE AWARD OF HND CERTIFICATE

Graduates final examination results shall be classified as follows:-

Distinction - GPA of 3.50 and above.

Notes to Lecturers Teaching The Programme.

COURSE CODE COURSE TITLE T P CU CH

COURSE CODE COURSE TITLE T P CU CH

COURSE CODE COURSE TITLE T P CU CH

COURSE CODE COURSE TITLE T P CU CH

Course: International Finance 1

On completion of this course, the student should be able to:

1.0 Appreciate the essence of international finance.

On completion of this course, the student should be able to:

1.0 Appreciate the essence of international finance.

On completion of this course, the student should be able to:

1.0 Understand the Foundation of Accounting Theory.

On completion of this course, the student should be able to:

1.0 Understand the statutes and regulations governing banks in Nigeria.

On completion of this course, the student should be able to:

1.0 Understand Bankers/Customer Relationship.

On completion of this course, the student should be able to:

1. Understand the history of Entrepreneurship development in Nigeria

5.5 Industrial Development Centres (IDC) and TBICs in the

iii. Give assignment

xii. Invite a successful

1.0 Understand the importance of communication in an organisation.

Identify environmental Explain key principles

Course: International Finance 2

1.0 Understand critical issues in exchange controls.

4. Make analysis of Government-

On completion of this course, the student should be able to:

On completion of this course the student should be able to:

1.0 Understand the preparation of financial statements for publication.

On completion of this course, the student should be able to:

1.0 Understand the treatment of properties and other assets as securities.

On completion of this course, the student should be able to:

Explain the termination

On completion of this course, the student should be able to:

1.0 Understand money, monetary standards and theory.

On completion of this course, the student should be able to:

1.0 Understand the Nigerian banking system.

Course: Investment & Portfolio Management

On completion of this course, the student should be able to:

1.0 Understand the time value of money.

On completion of this course the student should be able to:

1.0 Understand the evolution of public finance.

Instruct them to work in