This module will introduce students to basic mathematical topics useful in their different courses of study.

To introduce students to basic mathematical topics useful in their different courses of study at Baze University. Apart from learning the basic statistical tools useful for data collection, they will also gain valuable insight into number system, the concept of sets, laws of indices, solving equations and a wide range of other basic mathematical techniques. In essence, this module is designed to equip students with useful methods of solving and approaching mathematical problems.

Introduction to Number System, Laws of Indices, General Inequality, Equation Systems, Algebra, Sequences and Series, Trigonometry as well as general overview of Statistics.

• Lectures: Lectures will be used to introduce and explain major ideas and theories and to illustrate their wide-ranging applications. 
• Interactive lectures will review materials by encouraging their active participation - inviting questions, working through examples, giving short quizzes, discussing case studies, or showing a  video followed by a quiz, etc.
• Classes: This will encourage students to begin to apply the knowledge gained to real and hypothetical cases and will encourage them also to gain confidence in presenting and defending their own ideas. Classes will usually require them to read some material(s) for discussion, or prepare answers, give some presentations, research a topic, take part in a debate, etc. 
• Homework: Homework will be assigned regularly. Regular assignments will help them understand the material and they will get feedback.

On the  successful completion of this module, students are expected to have developed their skills and have:

• Ability to read and understand fundamental mathematics.
• Ability to apply range of concepts in Mathematics or represent and solve problems in Mathematics.
• Ability to represent and analyse data using the right techniques.

• Basic College Mathematics by Elayn Matin-Gay, New Jersey, Pearson Prentice Hall.
• College Mathematics for Business, Economics, Life Sciences & Social Sciences (11th Edition) by Raymond A. Bernet, Michael R, Ziegler, & Karl E. Byleen. New Jersey, Pearson Prence Hall.
• Algebra & Trigonometry (Sixth Edition) by Michael Sullivan. Prentice Hall, Upper Saddle River, New Jersey 07458.
• Any other mathematical textbook that covers any of the topics.

Academic Skills course is designed to give students the tools and skills that they need to get the most out of their undergraduate study at Baze. Thus, it is angled towards a range of areas and ideas. One such area is to improve your standard of English. Beyond that, it is also to prepare you to excel in professional and business settings.

The aim of this module is to give the student the ability to acquire and use basic English Language skills and other personal and interpersonal skills which are required in academic, professional and business domains.

Study skills and methods. Use of Library. Research skills. Reading skills. Units of Grammar---Morpheme I. Parts of Speech I. Parts of Speech II. Phrases and Clauses: types and functions. Sentences: types, structure, and functions. Tense and Mood. Concord and Meaning relations.

Lectures will serve to explain the topics in the syllabus.

• Class activity, interaction and discussion will serve to arouse individual participation, grow communication skills and self-expression.

On completing this module the student should be able to:

• Read and write well
• Listen and speak properly
• Think critically
• Develop personal and interpersonal skills needed     
•  in academic, professional and business settings.
• Demonstrate proper understanding of referencing a work.

1. Essential Academic Skills.(Oxford University Press, Oxford, 2011).
2. Oxford Guide to Effective Writing &Speaking,2nd Edition,(Oxford University Press, Oxford, 2005).

A course that would provide basis for neophytes in accountancy profession.

To provide students with basic understanding of accounting and financial reporting, introduce them to the concepts in IFRS and how to write up basic financial accounting records and books.

This course is offered in first semester. It covers the following topics:
1. The Nature and Scope of Accounting: Origin and meaning of accounting. The Functions of Accountants. Accounting Functions and Its Relationship with the Information System of Organizations. Accounting Procedure and Systems.
2. Introduction to Conceptual framework for Financial Accounting. Accounting concepts and conventions including Double Entry Book-keeping Systems & Accruals. From GAAP to IFRS an introduction to IFRS.
3. Accounting process: From books of original entry to trial balance.
4. Bank reconciliation statement.
5. Introduction to correction of errors.
6. Introduction to control accounts & self-balancing ledgers.

• Lectures will be used to explain the topics in the syllabus.
• Practical workshop comprising regular class tests and models answers will be emphasised
• Class discussion will also be used to stimulate individual participation and develop communication skills

On completion of this course the student should be able to:
• Present the origin of modern day accounting, and differentiate between financial accounting and book-keeping.
• Discuss meaning of financial accounting, its content and quality, and users of its information.
• Discuss basic accounting concepts and conventions.
• Distinguish between GAAP and IFRS and related terminologies.
• Write up books of original entry, principal books of accounts and extract a trial balance.
• Prepare bank reconciliation statement.
• Understand basic principles underlying control accounts and self-balancing ledgers.
• Understand basic correction of errors and suspense account

Ene, E. E. and Ejinwa U. J. (2014): Foundation in Accounting. 1st Edition. Abuja: Shollud Associates.
Frank W. and Alan S. (2012): Business Accounting 1. 12th Edition. London: Pearson Education Limited. (Note: an older edition can be used).
ICAN Study Pack: Foundation Stage
Igben R.O. (2014) Financial Accounting Made Simple (FAMS) Vol 1 4th Edition El-toda Ventures limited
Thomas, A. and Ward, A. M. (2015): Introduction to Financial Accounting, 8th edition, London: McGraw Hill Education. (Note: an older edition can be used).

• Understand the evolution of the business organization.
  
• Discuss and compare different models and approaches to understanding the firm in the context of the business environment.
  

The course aims to: 

• Provide a comprehensive introduction to the key elements of the business organization.
  
• Build a foundation of knowledge on the different theoretical approaches to business and decision making. 
  
• Develop analytical skills to identify the links between the functional areas in business, organizations, management practices and the business environment.
  

Types of Businesses and issues affecting business in Nigeria; Leadership, Founders and Climate; Marketing; Human Resource Management; Strategy; Organizational Planning; Supply Chain and Operations Management; and Financial Management.

• Lectures will be used to explain the topics in the syllabus. In some cases, appropriate video will be used to enhance students understanding.
  
• Class discussion will be used to enhance individual participation and develop communication skills.
  

Upon successful completion of this course, the student should be able to: 

• Explore the impact of key environmental factors on decision making and organizational behavior.
  
• Evaluate the significance of public policies in business and entrepreneurial activities.
  

• John T., and Courtland B.(2015), Business in Action 7th ed., Pearson Education, Essex.
  
• Sandino, T. (2007). Introducing the First Management Control Systems: Evidence from the Retail Sector.  
  
• Yukl, G., (1989). Managerial Leadership: A Review of Theory and Research. Journal of Management, Vol. 15.
  

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A course that would provide further basis for neophytes in financial accounting

This course is offered in second semester. It covers the following topics:
1. Bills of exchange
2. Final accounts of sole trader
3. End period adjustments in accounts
4. Manufacturing accounts
5. Correction of errors 2
6. Control accounts and self-balancing ledger 2
7. Classification of Expenditure between Capital and Revenue. Accounts of clubs and societies
8. Incomplete Records and Single entry

• Lectures will be used to explain the topics in the syllabus.
• Practical workshop comprising regular class tests and models answers will be emphasized
• Class discussion will also be used to stimulate individual participation and develop communication skills
  
  

On completion of this course the student should be able to:

• Discuss bills of exchange and write of the books of the drawer and drawee, and explain related transactions.
• Prepare final accounts in GAAP and IFRS formats
• Make adjustment entries in final accounts
• Explain basic items in manufacturing accounts and prepare a manufacturing account.
• Discuss the contents of accounts of clubs and societies and write up the relevant accounts

Explain incomplete record and single entry. Write up accounts with basic incomplete record issues

Ene, E. E. and Ejinwa U. J. (2014): Foundation in Accounting. 1st Edition. Abuja: Shollud Associates.
Frank W. and Alan S. (2012): Business Accounting 1. 12th Edition. London: Pearson Education Limited. (Note: an older edition can be used).
ICAN Study Pack: Foundation Stage
Igben R.O. (2014) Financial Accounting Made Simple (FAMS) Vol. 1 4th Edition El-toda Ventures limited
Thomas, A. and Ward, A. M. (2015): Introduction to Financial Accounting, 8th edition, London: McGraw Hill Education. (Note: an older edition can be used).

In this module, students will learn to write well structured essays, overcome speech anxiety, work effectively in groups , the art of public speaking and give well structured presentations

The aim of the module is to teach students the rudiments of public speaking, team work  and  presentations.

Reading comprehension, Literary appreciation, Writing skills, Presentation skills, Working in groups for a presentation, Preparing for assessed presentation.

• Lectures will be given through power point presentations to explain the topics contained in the syllabus.
• Class discussions will also be used to enhance individual participation, self confidence and team work as the students will be required to give presentations fortnightly

Students who have taken this module should be able to:

• Read effectively
• Write well structured essays
• Work effectively in a group or team
• Carry out researches independently
• Give good presentations

• Turner, Kathy et al., Essential Academic Skills,[ Oxford University Press,  Oxford ,2011]
• Kathleen T. McWhorter,  Academic Reading,  [ HarperCollins College Publishers, 1994]
• Seely, John, Oxford Guide to Effective Reading and Speaking, [ Oxford University Press, Oxford, 2005]

Entrepreneurship II expands on the foundation to this subject which was laid during the module Entrepreneurship I. We examine in detail the entrepreneurial process and Steps in the process of assessing the viability of a new venture which will be illustrated and students will be expected to conduct such a study.

The aim of this module is the creation of New Ventures, that is, the ways and means they come into being and the key factors associated with either their success or failure.

Decision to become an entrepreneur, Developing successful business ideas, Moving from an Idea to an Entrepreneurial firm, Managing and growing an Entrepreneurial firm.

The module employs lectures, videos, case discussions and analyses, student field work & presentations and general discussions to engage the student in the material.  Student involvement in class activities play a significant role in the learning process. 

At the end of the module student should be able to:

• Understand the nature of the entrepreneurial process and ways to manage the process
• Understand the difference between an opportunity and an idea, how to recognize it and how to evaluate it.
• Describe the purpose of a feasibility analysis and develop a business model
• Appreciate ethical issues that are intertwined with entrepreneurial activities and develop a framework for managing ethical dilemmas. 
• Evaluate the nature of creative new business concepts that can be turned into sustainable business ventures.

Bruce R. Barringer and Duane Ireland. Entrepreneurship- Successfully Launching New Ventures, 5th Ed., Pearson

Tax and tax administration remains a vital area in individual and business existence as well as national development given the role of taxation as a source of government revenue. In this course students will be taught different types of taxes as well as how they are calculated and presented. Students will also learn the taxation process and how tax is administered.

The aim of this course is to teach students computation of tax and preparation tax statements for individuals and businesses.

Nigerian System of Income Tax Administration: structure and procedures, returns, assessments, appeal, postponement, collection; with reference to all necessary legislations. Distinction between the taxation of income and the taxation of capital. Personal Income Tax: the law and practice of Income tax relating to individuals, exemptions, settlements, trusts, and estates. Partnership assessments, treatments of losses, computation of assessable income; commencement and cessation of trade or business. Company Tax – the principles and scope of Company Tax. The small company provisions including definitions, computations and exemptions.

• Lectures and case studies will be used to explain concepts and theories.
• Class discussions and practice sessions will be used to consolidate students’ understanding and promote participation.

On completion of this module the student should be able to:
• itemize various types of taxes in Nigeria
• discuss tax administration and agencies responsible
• demonstrate understanding of different tax computations
• apply tax laws to individual and business income
• discuss problems of taxation in Nigeria

1. Ejemeyovwi, I.A.K. (2015) Nigerian Taxation: Policy, Principles and Practice. Abuja: Dagya Concepts
2. Bassey, O.U (2013) Personal Income Tax in Nigeria. Lagos: CIBN Press
3. Bassey, O.U (2013) Companies Taxation in Nigeria. Lagos: CIBN Press

• Definition, Concepts, Scope, Functions, and the Constitutional, Legislative and Regulatory Context of Government Accounting:
• Treasury Management in Public Sector:
• Appropriation Account
• Financial Warrants and virement procedures.
• Budget and Budgetary control in Public sector
• Fiscal Federalism and Revenue jurisdiction in Nigeria
• Charges to the Consolidated Revenue Fund
• Preparation of Federation Account, Consolidated Revenue Fund and development Fund.
• Financial Management Cycle in Federal, States and Local Governments:
• Nature and types of financial control in government.
• Ethical Issues in Government Accounting.
• Interpretation of Government Financial Statements
• Accounting For Public Sector Organisations, Authorities, Parastatals, Boards, Corporations, Agencies and Tertiary Educational Institutions
• Financial reporting
• Pension and gratuity in public sector ( pension act 2014)
• International Public Sector Accounting Standards Board (IPSASB).
• Emerging issues in public sector financial management

• Demonstrate an understanding of process involved in public sector financial management.
• Propose appropriate methods in ascertaining transparency and accountability of public fund.
• Appreciate the process involved in operation of public sector accounting.
• Understand the accounting techniques adopted by public accountant.
• Appreciate emerging issues on public sector financial management.

1. Akpa, A. (2008). Government Accounting And Public Finance Management: Nigerian Concepts And Applications, Ibadan: Spectrum Books Limited.
2. Anyafo, A.M.O. (2000) Nigerian Public Accounting And Budgeting, Enugu, Gopro Foundation Publishers.
3. Daniel, G.I. (2007) Public Sector Accounting, Zaria, Abu Press.
4. Okwoli, A.A (2010) Element of Public Sector Accounting, Go-Go Press, Jos.
5. Oshisami, K. (1997). Government Accounting and Financial Control, Ibadan: Spectrum Books Limited.
6. Gurowa, S.U (2016) Public Sector Financial Management in Nigeria; Concept and Application.

The module exposes students to basic principles of Law necessary for a successful career in Business or Management. The student would learn to recognize processes that are illegal. He would also learn how to protect himself and his company legally

The module introduces students to basic legal principles and precepts, to enable them conduct their business life in accordance with the law. It also shows them how to recognize and avoid unethical business practices and fraud.

Business organization – Sole proprietorships, partnerships, and limited liability companies. Torts – Definition, Negligence, Nuisance, Defamation, Strict liability. Property – Ownership & Possession. Contracts – Elements of valid contract, Breach of contract (vitiating elements), Termination, Contracts involving employment, or with minors. Sale of Goods, Agency, Contracts of Insurance & Hire Purchase.

Lectures, followed by interactive sessions based on discussions and problem solving. Assignments will also be given, as well as presentations and debates.

By the end of the coursework the student should be able to:
1. Differentiate between legal and non-legal issues.
2. Understand the importance of the rule of law to the success of business.
3. Know when a contract is valid and therefore enforceable, and when it is invalid.
4. Be able to protect his person and business form illegality and the activities of fraudsters.

Business Law in Nigeria by Adesanya et al
Fundamentals of Business Law – Roger LeRoy Miller & Gaylord A. Jentz.