Saturday, November 23, 2019

COURSE OUTLINE ON ACC 316-PUBLIC FINANCE (FULL TIME AND PART TIME)

Course: PUBLIC FINANCE

PROGRAMME: HIGHER NATIONAL DIPLOMA IN ACCOUNTANCY
Course: PUBLIC FINANCE
Code: ACC 316
Credit Hours:
45 hours
Semester: 1
Pre-requisite:
Theoretical: Practical:
1 hours/week - 33 %
2 hours/week - 67%
Goal: To expose the student to the fundamentals of public finance and the working machinery of Nigerian Economic System so as to be able to analyse the Nigerian
Monetary and fiscal policy in terms of revenue generation and resource allocation.

GENERAL OBJECTIVES:

On completion of this course the student should be able to:
1.0 Understand the fundamental of public finance.
2.0 Know the mechanics of monetary and fiscal policies and interest rates.
3.0 Know Federal Government Sources of revenue.
4.0 Understand the major Federal, State and Local Government expenditure.
5.0 Understand Government budgeting system.
6.0 Understand National/personal income, expenditure and deductions.
7.0 Understand Nigerian tax structure.
8.0 Appreciate National and State development plans in Nigeria.
9.0 Understand Debt management strategies.

LECTURER-IN-CHARGE: PATRIOT ODUNARO B.J. (08038454008)
 
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