Bowen University

Excellence and godliness

Accounting is one of the first degree programmes approved by the National Universities Commission in the issuance of Certificate of Operation to the University in year 2002. The department started with three academic staff members comprising Professor E. Oluwole Ogunjimi, Mr Adelakun and Mr. A. B. Imohiosen, and has improved tremendously over the years.
The Department of Accounting is one of the seven degree awarding Departments in the Faculty of Social and Management Sciences and has continuously enjoyed FULL accreditation from the National Universities Commission.
The profile and composition of the staff in terms of professional and academic qualifications as well as experience have made it easy for the Department to obtain and sustain continual accreditation by both the National Universities Commission (NUC) and the Institute of Chartered Accountants of Nigeria. Furthermore, in year 2009, our postgraduate programmes i.e. M.Sc. Accounting and Ph.D Accounting were duly accredited with ten (10) pioneer students in 2010/2011.

The Department was established to produce graduates of Accounting with sufficient skill to join the manpower needs in both public and private sectors coupled with godliness and intellectual pursuit.

• To prepare students for productive careers in both business and public enterprises ;
• To enable students develop the ability of using modern Accounting and Management techniques;
• To enable students acquire the necessary professional competence which is required by Nigerian and International Accounting bodies in the discharge of their professional responsibilities;
• To prepare students for research at postgraduate level by exposing them to both contemporary quantitative and qualitative techniques.

B.Sc. Accounting
Prospective candidates must have five O’ Level credits to include English Language, Mathematics, Economics, one other Social Science subject and any other subject. Also candidates must have sat for UTME- English Language, Mathematics, Economics plus any other social science subject. Candidate seeking direct entry admission must have atleast two passes at GCE “A” Level, to include Economics and any one of Government, Geography, and Mathematics, Business Method, Economics and History; IJMB / NCE/ ND/ ATS OF ICAN or approved equivalent.

M.Sc. Accounting
i. A general requirement for admission is a Bachelor’s degree obtained from Bowen University or any other university recognized by Senate and with a grade of not less than Second Class Lower Division; in addition to five Ordinary Level subjects which must include English Language, Mathematics, Economics, one other Social Science subject and any other subject;
ii. However, a candidate with less than Second Class Lower Division may be considered, provided he/she satisfies the Postgraduate School by scoring a minimum of 55% in a qualifying examination to be administered by the Department.

Ph.D Accounting
i. Relevant Master’s degree with at least an average of B grade (60%) which includes coursework and research thesis from Bowen University or any other recognized university.
ii. The Department may require additional conditions for admission, including an interview.

The Department since inception has graduated a considerable number of students for both first degree and 2nd degree as shown below:

(a) Distribution of Graduates of the Department of Accounting According to Class of Degrees

Year No of Graduate Ist Class

2nd Class


2nd Class


3rd Class Pass
2005/ 2006 77 1 23 41 12 -
2006/ 2007 149 4 52 71 22 -
2007/2008 157 6 50 62 39 -
2008/2009 110 6 35 44 25 -
2009/2010 124 6 57 43 15 3
2010/2011 137 12 49 52 15 9
2011/2012 142 8 48 59 25 2
2012/2013 102 9 37 34 17 5
2013/2014 123 15 48 40 19 1

(b)       Distribution of M.Sc. Graduates

Year No of Graduate
2010/2011 10
2011/2012 4
2012/ 2013 8

ATS Programme

To ensure that our students get professionally qualified prior to their graduation from the University, we have commenced the Accounting Technician Scheme Programme (ABWA / ATS). It is expected that their training in the Department would make them come out in flying colours.
Over the years, a number of students have registered for the ATS programme and the results has been favourable
• M. Sc. Seminar Presentation
• PhD Seminar Presentation

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