There are basically two modes of admission into the Departmental B.Sc. Programme

(1).       University and Tertiary Matriculation Examination (UTME)

In addition to the University general admission requirements, candidates for admission into the four year B.Sc. Accountancy Degree Programme through UTME should possess the Senior Secondary School Certificate (SSCE) or the General Certificate of Education (GCE) Ordinary level or an equivalent qualification with  credit level passes in at least  five subjects which must include English Language, Mathematics, Economics and any one of the following – Book keeping & Accounts, Commerce, or Government obtained at not more than two sittings.

(2)        Direct Entry Admission

  • Applicants seeking admission by direct entry should possess five credit passes in the GCE or equivalent examination, at least two of which shall be at the Advanced level or four credit passes at least three of which shall be at the Advanced level provided that subjects are not counted at both levels of the examination. Credit passes at the Ordinary Level must include English Language, Mathematics and Economics.
  • OND in relevant discipline with at least upper credit grade in addition to the five credit passes as in 2 (a) above.
  • HND in relevant discipline with at least lower credit in addition to five credit passes as in 2 (a) above.
  • NCE in relevant discipline with merit level pass in addition to five credit passes as in as in 2 (a) above.
  • Final Certificate of relevant Professional Bodies in addition to five credit passes including English Language, Mathematics and Economics.
  • Transfer students from other universities with related and relevant courses with a GPA of 3.5 on a 5-point scale. Such students must have O’ Level credit passes in English and Mathematics.
  • Transfer students from relevant courses in UNN must possess credit passes in Mathematics and English and must have completed at least one academic year in their previous course with average grades of C.

The course duration for all modes of entry is four years.

Expected Duration of the Programme 

A student will not be allowed to exceed an additional 50 per cent of the duration of the programme if he fails to graduate within the minimum number of years.

Title of Degree to be Awarded

The title of the degree shall be Bachelor of Science to be denoted “B.Sc.” (Accounting).


The minimum number of credit units for the award of a degree is 120 units, subject to the usual Department and Faculty requirements.  A student shall therefore qualify for the award of a degree when he has met the conditions.

The minimum credit load per semester is 15 credit units.

For the purpose of calculating a student’s cumulative GPA(CGPA) in order to determine the class of Degree to be awarded, grades obtained in ALL the courses whether compulsory or optional and whether passed or failed must be included in the computation.

Even when a student repeats the same course once or more before passing it or substitutes another course for a failed optional course, grades scored at each and all attempts shall be included in the computation of the GPA. Pre – requisite courses must be taken and passed before a particular course at a higher level.