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JUPEB Accounting syllabus PDF and text is broken into two semesters with two broad courses each.
FIRST SEMESTER
- ACC 001: BASIC FINANCIAL ACCOUNTING
- ACC 002: BASIC COST AND MANAGEMENT ACCOUNTING
SECOND SEMESTER
- ACC 003: BASIC AUDITING
- ACC 004: BASIC PRINCIPLES OF NIGERIAN TAXATION
See JUPEB Accounting syllabus
The PDF version of this syllabus is available for your free download at the bottom of this Library.
ACC 001 — Basic Financial Accounting
1. Introduction
- Nature of Accounting
- Distinction between Book-keeping and Financial Accounting
- Importance of Financial Accounting and users of Financial Accounting information
- Types of profit-making organisations and types of not-for-profit organisations
- Fundamental Accounting concepts
- Accounting equations
- Business transactions and their impact on Accounting equations
- Analysis of transactions in the context of Accounting equations
2. Introduction to the Structure of International Accounting Standard Board (IASB)
- The structure of IASB
- IASB conceptual framework
- IAS/IFRS
3. Basic Steps Involved in Book-keeping up to Trial Balance
- Source document
- Information contained in the source document
- Subsidiary books
- The principal books of Account: ledgers
- Types of Accounts/Classification of Accounts
4. Debit and Credit Entries in Accounting
- Principle of double entries
5. Accounting Errors and Correction
- Limitations of the trial balance
- Suspense account
- Control account
6. Bank Reconciliation Statement
- Balance as per business cashbook
- Balance as per bank statement
7. End of Period Adjustment
- The periodicity concept
- Matching concept
- Capital expenditure
- Revenue expenditure
- Depreciation
- Allowance
8. Financial Statements of Sole Proprietorship
- Preparation of financial statements of sole proprietorship
9. Manufacturing accounts
10. Partnership accounts
- Introduction to partnership accounts
11. Incomplete Records
- Preparation of financial statements from incomplete records
12. Accounts for Clubs and Societies
- Preparation of financial statements of not-for-profit organisations
13. Financial Statements of Limited Liability Companies
- Introduction to the preparation of financial statements of limited liability companies
ACC 002 — Basic Cost and Management Accounting
1. Introduction
- Nature and scope of Cost Accounting
- Management Accounting
- Comparison of Cost and Management Accounting with Financial Accounting
2. Basic Elements of Cost
- Introduction to cost terminologies and meanings
- Component of cost
- Cost classification and behaviour
- Cost estimation technique
3. Material Costing
- Purchase, receipt, storage and issuance of materials
4. Quantitative Model for Material and Stock Control
- Identification of cost of inventory
- Control of inventory
- Efficiency in managing material cost
- Valuation of inventory
5. Labour Cost
- Introduction to labour costing and control
- Labour renumeration and methods
6. Overhead Cost
- Accounting for overhead
7. Job Costing
- Features of job costing methods
- Determination of job costs
8. Costing Techniques
- Absorption costing technique
- Marginal costing technique
9. Cost Volume Profit Analysis
- Introduction to cost volume profit analysis
10. Budgeting
- Introduction to budgeting
- Cash budgets
11. Investment Appraisal
- Basic elements of capital budgeting
ACC 003 — Basic Auditing
1. History of Auditing
- Introduction to auditing
2. Nature and Scope of Auditing
- Meaning of auditing
3. Auditing Framework
- Legal/Statutory framework
- Conceptual framework
- Regulatory framework
4. Audit Communication
- Documentation of audit-client agreement and findings
5. Report
- Audit report
6. Contemporary Issues
- Relevant issues in Accounting and Auditing
ACC 004 — Basic Principles of Nigerian Taxation
1. History of Tax
- History of tax and taxation in Nigeria
2. Tax Authorities in Nigeria
- Federal
- State
- Local government
3. Tax Administration in Nigeria
- Jurisdiction and taxes administered
- Federal administered taxes
- State administered taxes
- Local government administered taxes
4. Basis Periods
- Determination of basis period for new business
5. Computation of Tax Liability
- Determination of Tax liability
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