The ND Accounting programme develops accounting technicians who can maintain financial records, prepare reports, and support audit and tax functions in organisations.
NBTE programme objectives
- Demonstrate basic knowledge of financial operations in different types of business
- Assist in collecting and integrating financial data for investment decisions
- Prepare final accounts and assist with budget planning
- Collate financial information to support management decisions
- Interpret basic ratios, statistics, and financial data
- Understand principles of financial accounting and their application
Programme structure (NBTE)
- 4 semesters (approximately 2 years)
- 17 weeks per semester (15 teaching weeks + 2 weeks registration/examinations)
- Minimum 72–80 semester credit units (varies by programme) to graduate
- 3–4 months Supervised Industrial Work Experience Scheme (SIWES)
- Curriculum components: General Education courses; Foundation courses; Professional courses; SIWES
About the Programme
RECTEM's Accountancy department trains students in financial accounting, cost accounting, taxation (introductory), computer applications, and business law as applied to accounting practice. Graduates support professional accountants in industry, practice, and the public sector.
Programme Outcomes
- Maintain books of account and prepare financial statements
- Assist with budgeting, payroll, and management accounting tasks
- Use accounting software and spreadsheets for routine processing
- Apply internal control and ethical standards in financial operations
- Support audit, tax, and regulatory reporting under supervision
Career Opportunities
ND Accounting holders commonly begin as accounting technicians before pursuing ICAN, ANAN, or further academic qualifications.
- Accounting Technician
- Audit Assistant
- Tax Assistant
- Payroll Officer
- Accounts Officer
- Cost Accounting Assistant
- Credit Control Officer
- Bookkeeper
Admission Requirements
Admission to the ND Accountancy at RECTEM follows the NBTE-approved curriculum entry requirements and the college's published admissions policy.
O-Level entry
Four credit passes in G.C.E. Ordinary Level, SSCE, WASC, NECO, NTC, or Teachers Grade II, obtained at not more than two sittings, including English Language, Mathematics, and any two subjects from Economics, Business Methods, Principles of Accounts, Literature in English, Commerce, History, Statistics, Geography, Government, or Agricultural Science/Biology.
Pre-ND entry
Four credit passes in relevant subjects at the final examination of an NBTE-recognised Pre-National Diploma programme at a polytechnic or similar post-secondary technical institution.
JAMB UTME (full-time)
JAMB Unified Tertiary Matriculation Examination (UTME) scores are used in the selection of full-time candidates, as stated in the current UTME brochure.
Part-time
Part-time applicants may be exempt from JAMB UTME. Confirm current policy with the admissions office.
See ND admissions for full-time and part-time policies, or apply online.
