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ND

ND, Accountancy

2 years
National Diploma

Programme Overview

The National Diploma (ND) in Accountancy programme is designed to produce competent middle-level accounting technicians who can effectively support accounting, financial, and administrative operations in both the public and private sectors.

The programme provides students with a sound theoretical foundation and practical skills in financial accounting, cost and management accounting, public sector accounting, taxation, auditing, economics, business law, and the use of modern accounting tools. Emphasis is placed on the application of accounting principles, ethical standards, and problem-solving skills relevant to commerce, industry, government ministries, financial institutions, and small- and medium-scale enterprises.

The ND Accountancy programme follows the NBTE minimum standards, combining classroom instruction, practical exercises, continuous assessment, and the mandatory Student Industrial Work Experience Scheme (SIWES). Graduates of the programme are equipped for employment or further studies at the Higher National Diploma (HND) level in Accountancy or related disciplines.

Entry Requirements

O’Level Requirements

The Minimum entry requirements into National Diploma (ND) in Accountancy are Five (5) Credits passes in WAEC/SSCE/NECO/GCE O’level /NABTEB Examination at not more than two (2) sittings. 

The subject include: English Language (not Literature in English) and Mathematics and any other three subjects from the following: Economics/Commerce, Business Methods/Business Studies, Principles of Accounts/Book Keeping, Literature in English, Geography, Office Practice, Biology/Agricultural Science, Chemistry, Physics, History/Government, Typewriting, Shorthand, Civic Education, Financial Accounting, French, Insurance, CRK/IRK, Marketing, Salesmanship, Store keeping, Store management, Computer Studies, Entrepreneurship Education, Social Studies

 

Jamb Requirements

English Language and Mathematics and any two (2) from Geography, Commerce, Government, Principles of Accounts, Economics.

UTME score: 100 

Note: All UTME scores are tentative pending JAMB policy meeting for 2025/2026 session.

Graduation Requirements

To be awarded the National Diploma (ND) in Accountancy, a student must satisfy the following requirements in accordance with NBTE and institutional regulations:

  1. Completion of Prescribed Courses

    • Successful completion of all compulsory and elective courses at ND I and ND II levels, including:

      • Core Accountancy courses

      • Supporting business and management courses

      • General Studies (GNS) and Entrepreneurship courses

  2. Credit Unit Requirement

    • Students must earn the minimum total credit units approved by NBTE for the ND Accountancy programme, typically between 72 and 75 credit units across the four semesters.

  3. Grade Point Average (CGPA)

    • A minimum Cumulative Grade Point Average (CGPA) of 1.50 on a 4.00 scale is required for graduation.

    • Diploma classification is as follows:

      • Distinction: CGPA 3.50 – 4.00

      • Upper Credit: CGPA 3.00 – 3.49

      • Lower Credit: CGPA 2.50 – 2.99

      • Pass: CGPA 2.00 – 2.49

  4. Industrial Training (SIWES)

    • Completion of the mandatory one-year Student Industrial Work Experience Scheme (SIWES) after ND II.

    • Submission and approval of SIWES logbooks and technical reports.

    • Successful assessment and presentation of the SIWES report.

  5. Project Work

    • Completion and submission of an approved final-year project in Accountancy.

    • The project must demonstrate the student’s ability to apply accounting principles to practical or research-based problems.

  6. Examinations and Continuous Assessment

    • Passing all semester examinations.

    • Fulfillment of continuous assessment requirements, including tests, assignments, and practical exercises.

    • No outstanding carry-over courses at the point of graduation.

  7. Conduct, Attendance, and Clearance

    • Compliance with institutional rules on attendance, discipline, and ethical conduct.

    • Financial and administrative clearance from all relevant departments and units.

Career Opportunities

Graduates of the National Diploma (ND) in Accountancy are equipped with practical accounting, financial, and administrative skills that enable them to function effectively as middle-level accounting personnel in both the public and private sectors. Career opportunities available to ND Accountancy graduates include, but are not limited to, the following:

1. Accounting and Finance Roles

  • Accounting Technician

  • Accounts Clerk / Accounts Assistant

  • Junior Accountant

  • Cashier / Treasury Assistant

  • Bookkeeping Officer

  • Costing Assistant

2. Public Sector and Government Employment

  • Accounts Assistant in Ministries, Departments, and Agencies (MDAs)

  • Finance Clerk in Local Government Councils

  • Revenue Officer

  • Audit Assistant in government parastatals

  • Stores and Financial Records Officer

3. Private Sector and Corporate Organizations

  • Accounts Officer in manufacturing, trading, and service firms

  • Payroll Assistant

  • Credit Control Assistant

  • Inventory and Cost Control Officer

  • Administrative and Finance Support Staff

4. Banking and Financial Institutions

  • Banking Operations Assistant

  • Customer Accounts Officer (support level)

  • Microfinance Institution Accounts Assistant

  • Cooperative and Credit Union Accounting Officer

5. Small and Medium-Scale Enterprises (SMEs)

  • Accounts Supervisor for SMEs

  • Financial Records Officer

  • Business Accounts Consultant (entry-level)

  • Self-employed Bookkeeper

6. Audit and Professional Services Firms

  • Audit Trainee / Audit Assistant

  • Tax Assistant

  • Accounts Support Staff in professional accounting firms

7. Entrepreneurship and Self-Employment

  • Owner/Manager of a bookkeeping or accounting services firm

  • Financial documentation and records management consultant

  • Operator of accounting and business support services for SMEs

8. Further Education and Professional Development

ND Accountancy graduates may also pursue:

  • Higher National Diploma (HND) in Accountancy

  • HND or Degree programmes in related fields such as:

    • Banking and Finance

    • Business Administration

    • Economics

  • Professional accounting qualifications (at appropriate stages), including:

    • ICAN (Institute of Chartered Accountants of Nigeria)

    • ANAN (Association of National Accountants of Nigeria)

    • CITN (Chartered Institute of Taxation of Nigeria)