Official JUPEB Syllabus For Accounting (+PDF)

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JUPEB Accounting syllabus PDF and text is broken into two semesters with two broad courses each.





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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

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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