B.Sc. Accounting


The Department of Accounting was established from inception in 2008. It was under the Department of Banking and Finance with two (2) degree options in Accounting and Banking and Finance. However, during the 2009/2010 academic session, the management of the University changed the Department of Banking and Finance to the Department of Accounting and Finance. The Department presently runs a Four (4) year degree programme leading to the award of B.Sc. Accounting.

It will suffice to state that the Department gained full NUC (National Universities Commission) accreditation in the 2011/2012 academic sessions and recently gained full ICAN (Institute of Chartered Accountants of Nigeria) accreditation in 2013/2014 academic sessions. It has so far graduated Five (5) sets of students in the 2014/2015 academic sessions.


The philosophy of the department is to give the type of education in Accounting and Finance that will bring about the human capital that can manage both material and financial resources efficiently; thereby enhancing sustainable development in Nigeria and in the international community.


The vision is to produce top-flight Accounting and Financial experts who will take entrepreneurship and financial prudence to its zenith.


The mission is to educate and equip students with critical skills to manage public and private funds effectively and efficiently, to be able to draw pragmatic financial policies and inferences that would lead to socio-economic development in Nigeria and the entire globe.


The Department aims at producing high level personnel that will contribute through research and publications, towards the growth of Accounting, Banking and Finance knowledge and to add value to the quality of professional financial practice in Nigeria. The programme of the department has Three (3) broad foci as follows:

  • The continuing searches to expand the scope of the application of the disciplines (Accounting and Finance) in order to promote and enhance economic development. In this regard, the Department will seek to stimulate interest and provide needed leadership in research and experimentation in all branches.
  • The need for the student/graduate to see himself/herself as a member of the organizational team whose collaborative effort is required in order to achieve organizational objective. This requires that they should have reasonable grounding in all aspects of economics and management in addition to his/her specialization.
  • The need to inculcate the requisite attitude, ethics and skills of professionalism. To this end, student and staff interaction with the everyday practitioner would be encouraged and facilitated to build the necessary capacity.

Admission Requirements

A. Admission Requirements for the Four (4) Year B.Sc. Programme:

  1. Senior School Certificate (SSC) from West African Examination School Certificate (WAEC) and National Examination Council (NECO) with credit passes in at least five (5) subjects which should include English Language, Mathematics and Economics (obtained in not more than two (2) sittings, or its equivalent (credits) passes in General Certificate of Education (GCE) at the Ordinary Level (also obtained in not more than two (2) sittings), or equivalent passes in the Senior Secondary School Certificate (SSCE).
  2. Merit passes in English Language and Mathematics at Teachers Grade II Certificate Examination may be accepted as equivalent to Credit Passes in West African Senior School Certificate (SSC) or General Certificate of Education (GCE) Ordinary Level in the same subjects.
  3. The Unified Tertiary Matriculation Examination (UTME) subjects are:
  • Use of English
  • Mathematics
  • Economics
  • Plus any other School Science subject.

B. Admission Requirements for the Three (3) Year Programme:

  1. Requirements in A (1) above PLUS Two (2) subject at the GCE “A” Level or Higher School Certificate (HSC), One (1) of which should be Economics, Accounting or Business Management and any other social science subjects. In exceptional cases, the following qualifications may also be considered:
      • Requirements in A (1) above plus Diploma in Accounting/Banking and Finance or any other relevant areas with a minimum credit pass from a recognized University or Polytechnic.
      • A Higher National Diploma (HND) in any relevant subject awarded by a recognized Private, State, Federal Polytechnics or College of Technology.
      • A Bachelor’s degree in any subject awarded by a recognized University.
      • An NCE qualification in Accounting or any other social science subject with at least a Merit grade.

C. Admission Requirements for Two (2) Year Programme:

    1. Requirements in A (1) above plus Higher National Diploma in Accounting/Banking and Finance or any other relevant subject (passed with Distinction) from a recognized Polytechnics or College of Technology.

The Department offers a Four–Year programme, which leads to the award of Bachelor of Science (B.Sc.) honours degree in Accounting. Students admitted into the programme are expected to possess higher than average proficiency in English and Mathematics (see admission requirements). In exceptional cases, holders of advanced qualifications in Accounting upon entry may be allowed to complete the degree in Three (3) or Two (2) Years. To graduate, a student must successfully complete a minimum of 147 credits units distributed approximately equally over the Four–Year period (111 credits if undergoing the Three–Year programme, and 77 credits if undergoing the Two–Year programme).

Students enrolled in the Department are normally required to select mainly from Accounting, Economics, Business and Banking and Finance and One other Social Sciences discipline. Students spend the last Two Years almost entirely within the programme of Accounting and Finance.

The programme enables the would-be Accountant to obtain a general grounding in the Social Sciences before settling down to concentrate on pure courses in the department of Accounting in the later years. Development of the requisite research skills in the general field of Management and Accounting is an essential part of the department’s programme.

For more information contact courses@wdu.edu.ng

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