Accounting
Faculty: Management/Social Sciences | Department: B.Sc Accounting
Course Description
Accounting is the systematic process of recording, classifying, summarizing, and interpreting financial transactions to provide useful information for decision-making. This course introduces students to the fundamental principles, concepts, and practices of financial and managerial accounting within business and organizational contexts.The course covers the accounting cycle, preparation and interpretation of financial statements, bookkeeping procedures, principles of double-entry accounting, and the use of accounting information for planning and control. Students will learn how to prepare income statements, statements of financial position, and cash flow statements, as well as understand budgeting, cost analysis, and basic financial reporting standards.
Emphasis is placed on accuracy, ethical conduct, regulatory compliance, and the role of accounting in supporting effective business management. By the end of the course, students will be able to apply accounting principles to real-world scenarios and analyze financial information for informed decision-making.
Admission Requirements
1. Undergraduate Programmes (100 Level)✔ Minimum of five (5) credits in SSCE/WAEC/NECO/GCE/NABTEB (O’Level), including English Language and Mathematics, obtained in not more than two sittings.
✔ These credits should be in subjects relevant to your chosen course (e.g., science subjects for science courses).
✔ Some courses have extra requirements:
• Law – Must include English Language, Literature in English and Mathematics credits.
• Nursing – Requires relevant nursing certificates (RN/RM) plus O’Level credits.
✔ Minimum age: Usually must be at least 16 years old.
✔ JAMB/UTME: BOU usually do not require JAMB UTME for undergraduate admissions; emphasis is on O’Level results.
2. Direct Entry / 200 Level
If you already have a post-secondary qualification:
✔ National Diploma (OND) – with at least Upper Credit from a recognized institution.
✔ Nigeria Certificate in Education (NCE) – with the required passes relevant to the programme.
✔ A’Level / IJMB / IB – passes in relevant subjects plus required O’Level credits.
3. Inter-University Transfer
When applying for transfer consideration, prepare the following:
✔ Your academic transcript from your current/previous university.
✔ Completed Credit Transfer Claim Form(s) from BOU.
✔ Evidence of meeting the general BOU entry requirements (e.g., O’Level credits, JAMB registration number where applicable).
✔ Any additional documents BOU requests (e.g., application form, ID, programme documents).