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Accountancy

Introduction

The Department of Accountancy, Rivers State University of Science and Technology, Port Harcourt was established as a full-fledged Department in the Faculty of Management Sciences in the year 1980. The Department turned out its first batch of graduates in 1984 (i.e. in the 1983/84 academic session).

The undergraduate programme run by the Department is a four - year programme leading to the award of the Bachelor of Science (B.Sc) degree in Accountancy.

Philosophy

The general philosophy of curriculum development is to develop the total being. In this connection, the curriculum is aimed at developing the mind and impart theoretical and practical knowledge that will encourage self-reliance in the inpidual. It should also enable him to understand, exploit and if necessary change his environment.

Objectives

This general philosophy would dictate the following specific objectives in relation to education in Accountancy.

a)The provision of basic knowledge needed for an understanding and analysis of problems related to Accounting in industry, commerce, public service and other human organizations.

b)The equipment of students of accounting with the skills needed for recognizing and defining problems and taking appropriate decisions, using scientific techniques and tools.

c)The inculcation in students an awareness of and sensitivity to environmental factors and conditions and their impact on Accounting practice and decisions.

d)The development of leadership and interpersonal relations skills which are needed for working in organizations.

e)The student would be eligible to register and obtain exemptions from the Foundation and professional Examinations 1 of the Institute of Chartered Accountants of Nigeria and to sit for professional Examinations II & III to qualify as a Chartered Accountant.

The Department also runs post graduate programmes. The post graduate programmes in Accountancy include the Master of Business Administration (MBA) (Accountancy) and Doctor of Philosophy (PhD) (Accountancy). MBA (Accountancy)

The MBA programme in Accountancy is both a research intensive programme designed for candidates with career interests in academic research and training as well as a professionally-oriented programme designed to prepare graduates for top level managerial careers in business and in public and private sectors.

In specific terms, the MBA programme aims at developing research capability of students in the discipline thus providing a strong academic background for higher degree pursuits. The courses are designed, also, to enable graduates acquire the necessary knowledge and skill that will enable them occupy managerial and executive positions in organizations and also to be self-reliant in all sectors of the economy.
The MBA programme consists of coursework and research to be embodied in an orally defended thesis. PhD (Accountancy)

The PhD programme in Accountancy run by the Department emphasized the development of scholarly competence. The programme consist of coursework and comprehensive research to be embodied in a thesis. The coursework is designed to deepen the theoretical knowledge base of the candidates in their areas of specialization so as to enrich research effort in the selected field.

The programme is to expose the student to literary foundations and current developments in the discipline. It also develops research capabilities in students in their chosen areas and provides strong foundation for careers in academic, accounting consultancy and training, research and development units of organizations.

The Department has also proposed a postgraduate Diploma (PGD) in Accountancy and Master of Science (M.Sc) (Accountancy). These proposals are currently receiving attention by the relevant authorities of the university.

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Lecturer: Prof. sylvanus
Year: 2000.