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S. J. INYADA; PhD, M.Sc. (UNN), MBA, B.Sc. (PAAU); ACA, MNAA, MIRDI. MCEnt

BIOGRAPHY

Dr. S. J. Inyada is a Senior Lecturer and the Head of Department (HOD), Department of Accounting at the Nigerian Army University Biu (NAUB), Borno State – Nigeria. He is a Chartered Accountant and a distinguished member of the Audit, Investigations and Forensic Accounting Faculty of the Institute of Chartered Accountants of Nigeria (ICAN). He had his PhD and MSc degrees in Accounting from the University of Nigeria, Nsukka (UNN), Enugu State. Also, Dr. Inyada obtained his Master of Business Administration (MBA) and BSc degrees both in Accounting from the Kogi State owned Prince Abubakar Audu University (PAAU), Anyigba, Kogi State. He has over twenty (20) years University teaching, research and administrative experience and he is a member of many academic and professional bodies including the Nigerian Accounting Association (NAA). He has many journal articles, conference proceedings, Book Chapters and Books in Accounting and related fields. Also, he has attended many Accounting Conferences, Seminars, Workshops and Symposia. His research interest areas are Accounting & Finance, Auditing & Investigations, Corporate Reporting, Cost & Management Accounting. He is happily married.

INTRODUCTION

The B.Sc. Accounting programme is a 4-year degree programme in the Department of Accounting of the University fully accredited by the National Universities Commission (NUC). Admission intothe programme started with the admission of 29 students in the 2018/2019 academic session. Subsequent admission stood as follows: 2019/2020, 43 students, 2021/2022, 21 students, 2022/2023, 13 students, 2023/2024, 27 and 2024/2025 academic session, 34 students. At the commencement of the University, the B.Sc. Accounting programme was placed as a Unit under the Department of Management for administrative convenience.

In March, 2021, as the University developed and the staff strength in Accounting improved, the Dean of the Faculty wrote to the Vice-Chancellor for the decoupling of the Department of Accounting from the Department of Management in line with NUC approval and NAUB Academic Brief. In April, 2021, the Vice-Chancellor officially approved the decoupling of the Department of Accounting from the Department of Management with Dr. S. J. Inyada as the pioneer Head of Department (HOD).

BRIEF HISTORY OF B.Sc. ACCOUNTING PROGRAMME

The B.Sc. Accounting programme in the Department of Accounting is one of the pioneering programmes that the University started academic activities within the 2018/2019 academic session. Admission into the B.Sc. Accounting programme started with the admission of 29 students in the 2018/2019 academic session. In the second year, the University admitted 43 students into the programme for the 2019/2020 academic session. For the 2021/2022, 2022/2023, 2023/2024 and 2024/2025 academic sessions; 21, 13, 27 and 34 students were admitted respectively. At the commencement of the University, the B.Sc. Accounting programme was placed under the Department of Management as a Unit for administrative convenience. The Pioneer Head of Department (HOD) of the Department of Management who doubled as the Head of Unit (HOU) of Accounting was Prof. A. A. Malgwi – a Professor of Accounting who was there between January, 2019 and August,2019.

Professor A. A. Malgwi handed over the Headship of the Department of Management to Mr. S. A. Balami in August, 2019 who was in charge between August, 2019 and February, 2020. Mr. S. A. Balami handed over the Headship of the Department of Management to Dr. E. L. Balami in February, 2020. In December, 2020, Dr. E. L. Balami handed over the headship of the Accounting Unit to Dr. S. J. Inyada as Head of Unit (HOU) of Accounting. In March, 2021, as the University developed and the staff strength in Accounting improved, Dr. S. J. Inyada wrote an appeal to the Dean of the Faculty on the need to decouple the Department of Accounting from the Department of Management. The Dean of the Faculty then wrote to the Vice-Chancellor for the decoupling of the Department of Accounting from the Department of Management in line with NUC Approval and NAUB Academic Brief. In April, 2021, the Vice-Chancellor officially approved the decoupling of the Department of Accounting from the Department of Management and the pioneer Ag. Head of Department (HOD) of the Department of Accounting as an independent Department is Dr. S. J. Inyada. He is currently the substantive HOD.

VISION STATEMENT

To become a solution centre in accounting research and technology for the advancement of the frontiers of knowledge and development that will culminate in the promotion of self-reliance, creativity and innovations.

MISSION STATEMENT

To develop highly skilled manpower in accounting with distinctive theoretical and technical competencies capable of providing economic and financial solutions that will engender growth and development of the economy and society.

AIMS AND OBJECTIVES OF THE PROGRAMME

The major objectives of a Bachelor’s degree programme in Accounting are to:

  • To produce high level accounting personnel that can contribute to the development of accounting practice through researches and publications.
  • Provide basic knowledge and skills needed for the understanding and analysis of problems relating to accounting in the management of industrial, commercial, public and other human organizations;
  • Equip students with knowledge and skills of decision making; especially the analytical skills needed for recognizing, defining and solving problems;
  • Develop in students, leadership and interpersonal relations skills in accounting/management.
  • Provide training aimed at improving and upgrading the existing and potential manpower needed for national development. The product of this programme should be able to design accounting systems to suit changing accounting requirements e.g. International Financial Reporting Standards (IFRS) and IPSAS of organizations and be professionally qualified to practice the profession.

PHILOSOPHY

The general philosophy of undergraduate training in the B.Sc. Accounting Programme is to provide the students with quality education and training that will develop the mind, impart both theoretical and practical knowledge on the individual student, develop self- confidence, help to be innovative and self-reliant in the field of Accounting.

DEPARTMENTAL ADMINISTRATION

The Head of Department (HOD) oversees both the academic and administrative functions of the Department. However, the highest decision-making body of the Department where key decisions are made is the Departmental Board. The HOD is the chairman of the Board and the Board consists of all academic staff of the Department and it meets on a regular basis to address issues and review situations. The meeting also provides the platform for the appraisal of Departmental policies and strategies. In carrying out its major task of advancing the frontiers of knowledge in Accounting via teaching, research and community service, the Department functions through relevant Departmental Committees vested with specific responsibilities. These standing Committees carry out their duties based on their terms of reference for effective and efficient running of the Department. The Department has fifteen (15) academic staff, three (3) visiting academic staff and two (2) administrative/support staff.

ADMISSION REQUIREMENTS:

Admission into B.Sc. Accounting (Full-time) is either by JAMB UTME or Direct Entry as shown below:

DEPARTMENTAL ENTRY REQUIREMENTS FOR UTME CANDIDATES

All candidates admitted into the Department of Accounting for B.Sc. Accounting Programme must possess, in addition to UTME and the University General entry requirements, five (5) credit passes which must include English Language, Mathematics, Economics and any other two (2) arts or social sciences subjects in their ‘O’ Levels GCE, WAEC/NECO SSCE or NABTEB with not more than two sittings.

DEPARTMENTAL ENTRY REQUIREMENTS FOR DIRECT ENTRY CANDIDATES

Candidates must possess a minimum of lower credit in National Diploma (ND), IJMB ‘A’ level, NCE in related disciplines or HND, Degree in related or non-related disciplines from recognized institutions of higher learning. In addition, the candidates must have five (5) credit passes which must include English Language, Mathematics, Economics and any other two (2) arts or social sciences subjects in their ‘O’ Levels GCE, WAEC/NECO SSCE or NABTEB with not more than two sittings. To be admitted into 200 level, prospective candidates must collect and fill the Direct Entry JAMB forms, making B.Sc. Accounting in Nigerian Army University Biu their first choice.

JAMB UTME SUBJECTS FOR B.SC. DEGREE IN ACCOUNTING

Use of English, Mathematics, Economics/Financial Accounting and any other social sciences subject.

GRADUATION REQUIREMENTS FOR B.SC DEGREE IN ACCOUNTING

To earn B.Sc. degree in Accounting, a student admitted into four (4) years undergraduate degree programme, commencing from 100 level must successfully complete a minimum of 120 credit hours of course work, while a student admitted into three (3) years undergraduate degree programme, commencing from 200 level must successfully complete a minimum of 90 credit hours of course work, comprising courses taken from the core courses in accounting and ancillary area of Management, Banking and Finance, Law, Sociology, Economics, Business Administration, Public Administration, Psychology, Insurance, Computer Studies, Mathematics, Information Technology and General Studies. The courses are to be under the course credit system.