GRADING SYSTEM

The grading system shall be on the basis of GPA as follows:

For three year degree programme, the weights shall be as follows:

200level                           30%

300level                           30%

400level                           40%

For four year degree programme, the weights shall be as follows:

100level                           10%

200level                           20%

300level                           30%

400level                           40%

RESULTS

Students shall be given their results in terms of the following letter grades: SCORE

                                  LETTER GRADE                         POINT

70-100                               A                                           5.0

60-69                                 B                                           4.0

50-59                                 C                                           3.0

45-49                                 D                                           2.0

40-44                                 E                                           1.0

CLASSIFICATION OF DEGREE

CLASS OF DEGREE                FINAL WEIGHTED GRADE (FWG)

First class honours                                                  4.51-5.00

Second class honours (Upper Division)       3.51-4.50

Second class honours (Lower Division)       2.51-3.50

Third class honours                                               1.51-2.50

Pass                                                                               1.00-1.50

COURSES SCHEDULE FOR THE B.Sc (TAXATION) DEGREE 100LEVEL FIRST SEMESTER

CODECOURSE TITLECREDITS/ UNITS
ACC 111Introduction to Accounting I3
BFN 112Introduction to Quantitative Methods 13
HRM 111Introduction to Behavioral Science I3
BUS 111Introduction to Business3
ECO 111Principles of Economics I (Micro)3
POL 111Introduction to Political science3
GST 111Use of English2
GST 112Philosophy and Logic2
 Total22
  100LEVEL SECOND SEMESTER
CODECOURSE TITLECREDITS/ UNITS
ACC 121Introduction to Accounting II3
BFN 122Introduction to Quantitative Methods II3
ECO 121Principles of Economics II(Macro)3
ENT 121Foundation Course in Entrepreneurial Studies2
HRM 121Introduction to Behavioural Science II3
POL 121Basic Forms and Organization of Government3
GST 121Peace Studies and Conflicts Resolution2
GST 122Nigerian Peoples and Culture2
GST 123History and Philosophy of Science2
 Total23
200LEVEL FIRST SEMESTER Course Courses Title Credit/ code   units ACC211 Financial Accounting I 3 BUS211 Principles of Management 3 BUS212 Business Statistics I 3 ECO211 Micro Economic Theory 3 TAX211 Nigerian Legal System I 2 TAX212 Introduction to Taxation I 3 TAX213 Revenue Law 3 GST111/1 12 General Studies(Direct Entry only) 4   TOTAL 20/24
200LEVEL SECOND SEMESTER   Course code Courses Title Credit/ units ACC221 Financial Accounting II 3 ACC224 Accounting ethics and corporate Governance 2 BFN221 Introduction to Financial Management 3 BUS222 Business Statistics II 3 ECO221 Macro Economic Theory 3 TAX221 The Nigerian Legal System II 2 TAX222 Introduction to Taxation II 3 GST121/1 22/123 General studies(Direct Entry Only) 6   TOTAL 19/25       300LEVEL FIRST SEMESTER COURSE CODE COURSE TITLE CREDIT UNITS ACC311 Intermediate Financial Accounting I 3 TAX311 Personal Income Tax I 3 TAX312 Introduction to Computer 3 TAX313 Business Law I (Mercantile law) 3 TAX314 Management Information system 3 TAX 315 International Taxation I 3 CED300 Entrepreneurship Development 2   TOTAL 20
300LEVEL SECOND SEMESTER   COURSE CODE COURSE TITLE CREDIT UNITS ACC321 Intermediate Financial Accounting II 3 BFN323 Public Finance 3 BUS322 Research Method in Taxation 3 ENL321 Business Communication 3 TAX321 Personal Income Tax II 3 TAX322 Introduction to Computer 3 TAX323 Business Law II (Company Law) 3 TAX324 Business Taxation II 2 TAX325 International Taxation II 2   TOTAL 22   400LEVEL FIRST SEMESTER COURSE CODE COURSE TITLE CREDIT UNIT TAX411 Taxation Research Project I 3 ACC412 Advanced Financial Accounting I 3 TAX412 Tax Audit and Investigations I 3 TAX413 Tax Management and Practice I 3 TAX414 Revenue Practice 3 TAX415 Tax Policy 3 TAX 416 Oil and Gas Accounting 3   TOTAL 21   400LEVEL SECOND SEMESTER COURSE CODE COURSE TITLE CREDIT UNIT TAX421 Taxation Research project II 3 ACC422 Advanced Financial Accounting II 3 TAX422 Tax Audit and Investigations II 3 TAX423 Tax Management and Practice II 3 TAX424 Indirect Taxation 3 TAX425 Ethical Issues in Taxation 2 TAX426 Oil, Gas and other Minerals Taxation 3   TOTAL 20