Accountancy

The Department of Accountancy (ACC) offers National Diploma (ND) and Higher National Diploma (HND) programmes designed to produce skilled, ethical, and competent accounting professionals for the public and private sectors of the Nigerian economy.

The programmes are structured to provide students with sound theoretical knowledge and practical skills in accounting, finance, auditing, taxation, budgeting, and financial management. Emphasis is placed on the application of accounting principles to real-world business and public-sector environments, supported by industrial training and project work.

Graduates of the Department are trained to function effectively in accountancy firms, financial institutions, insurance companies, government ministries and agencies, manufacturing and commercial organizations, as well as to pursue further professional qualifications and self-employment opportunities.

The objectives of the ND and HND Accountancy programmes are to:

• Produce graduates with adequate theoretical and practical knowledge of accounting procedures and practices.

• Equip students with skills to prepare final accounts of various types of business organizations, including group accounts.

• Enable students to set up, operate, and manage accounting systems in business and public-sector organizations.

• Develop students’ capacity to collect, collate, analyse, and interpret financial, statistical, and management data for decision-making.

• Train graduates to assist in budget preparation, standard costing, variance analysis, and financial control.

• Prepare students to analyse corporate reports and advise management on investment and financial decisions.

• Equip graduates with skills in auditing, stock-taking, feasibility studies, and project appraisal.

• Inculcate ethical standards, professionalism, and social responsibility expected of accounting practitioners.

• Enable graduates to apply modern technology and computing tools in accounting and managerial functions.

• Prepare graduates for employment, self-reliance, and further professional development in accounting and related fields.

The Department of Accountancy was established as one of the core academic departments under the School of Management and Financial Studies at Thomas McGettrick Institute of Technology, Ogoja, in line with the institution’s mandate to train middle- and higher-level manpower in management and financial disciplines.

The Department was created to address the growing demand for qualified accounting technicians and technologists capable of supporting Nigeria’s expanding commercial, industrial, and public finance systems. Since its inception, the Department has continuously aligned its curriculum and instructional delivery with the National Board for Technical Education (NBTE) Minimum Standards, ensuring relevance, quality, and employability of its graduates.

The National Diploma (ND) and Higher National Diploma (HND) Accountancy programmes are designed and implemented in strict compliance with the National Board for Technical Education (NBTE) Minimum Standards for Accountancy programmes in Nigerian polytechnics and similar institutions.

The Department maintains accreditation readiness through:

• Adoption of NBTE-approved curricula for ND and HND Accountancy

• Engagement of qualified academic staff in relevant disciplines

• Provision of appropriate teaching and learning facilities

• Implementation of continuous assessment, semester examinations, and project work

• Mandatory Student Industrial Work Experience Scheme (SIWES) for practical industry exposure

• Regular monitoring, evaluation, and curriculum review in line with NBTE guidelines

The Department operates under the academic authority of Thomas McGettrick Institute of Technology, Ogoja, and is committed to sustaining full accreditation status to ensure that its graduates meet national and professional standards in accountancy and financial management.