Ladoke akintola university of technology, ogbomoso 001 Historical Background


MGA 204 - PRINCIPLES OF ECONOMICS 11(2 0 0) -2 UNITS



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MGA 204 - PRINCIPLES OF ECONOMICS 11(2 0 0) -2 UNITS

Price Determination

Perfect Competition and Monopoly

Imperfect Competition

Market Failure

Privatization, Commercialization, Liberalization, and related policies

The Labour Market, Unemployment and Inflation

Classical and Neo-Classical Theories (Keynes Vs. Monetarists)

Monetary and Fiscal Policies
National Income Accounting

The External Trade, Balance of Payment and Foreign Exchange Market


TPM 2O1- TECHNOLOGY AND SOCIETY (2 0 0) - 2 UNIT

History of Engineering and Technology; Importance of Technology to Society; Safety in Engineering; Introduction to Risk Analysis; Role of the Engineers in Nation Building; Social Implication of Technology; Technology Policy and Implementation.


MGA 206- SOCIOLOGY (2 0 0) -2 UNITS

Social Inequality and Social Stratification: Understanding the various forms of division that exist in day to day social relations. Nature of Social Stratification; Causes of Stratification- Inequality in society; Determinants and the Creation of Social Class. Various Theories of Stratification: Functionalist Theory, Conflict Theory, etc.

People, Diversity and Culture in Nigeria: Examination of the Concepts of Culture and some of its elements such as Ethnicity ,Tribe, Tribalism, Class and its impact on Nigeria’s diversity and development.
Social Mobility: Factors influencing Social Mobility; Causes and types of Mobility; Mobility and Employment.


MGA 207 - PRINCIPLES OF MANAGEMENT 1 (2 1 0) - 3 UNITS

Concepts of Management, Managers’ Authority, Responsibility, Accountabillity and Administration. Organic Business Functions. What manager’s do in organizations. Organization systems of inputs, Transformation Processes, Output and Feedback. The Management Process. The functions performed by managers in organizations, their rationale and their limits on controlling business activities and behaviour. Setting Objectives Planning, Organizing Resources, Controlling and Coordinating, Directing, Innovating,Motivating, Providing leadership by reducing/preventing uncertainty and making decisions.


MGA 2O8 - PRINCIPLES OF MANAGEMENT 11(2 1 0) -3 UNITS

Development of Management Theory; Formal and Informal Organizations; Organizations Structures; Motivation Theory Coordination and Span of Management by Objectives; Management by Exception; Leadership Theory.




TPM 208- SPATIAL ORGANIZATION MANAGEMENT (2 0 0) -2UNITS

- Understanding the Basis of MAAN

- Environment Interaction

- Man-Environmental Relations and Human Response of to a Environment

- Spatial and Functional Relationship Settlement and Activity

- Movements over space and transport networks


MGA 209 - MATHEMATICS FOR MANAGEMENT (2 1 0) 3 UNITS

- Mathematical concepts in Management

- Set Theory Factors and exponents

- Logarithms

- Trigonometry

- Equation, function and progression Inequalities

- Permutations and Combinations
TPM 210 - BUSINESS STATISTICS (2 1 0) - 3 UNITS.

Nature of Statistics: Definitions- Population and Samples; Descriptive and Inferential Statistics, Sources, Uses and Limitations of Statistical Data in Nigeria (particularly business and economic world). Presentation of Statistical Data: Tabulation, Frequency Distribution, Diagrams and Charts. Measures of Central Tendency and Dispersion. Elementary Probability Theory, Probability Theory, Probability Distribution, Nominal, Binominal and Poison (simple applications only). Index Number.


TPM 211 - INTRODUCTION TO INFORMATION TECHNOLOGY (2 0 0)2 UNITS
Technology concepts and trends underlying current and future uses of information technology (IT) in business and management. Special emphasis on networks and distributed computing. Other topics include hardware and operating systems, software and development tools and processes, relational database and security enterprise applications and electronic commerce.

MGA 2I2 - INTRODUCTION TO DIGITAL ECONOMY (2 0 0) -2 UNITS.

- Definition to Digital Economy

- How Business Organization operate in Digital Economy

- Current Digital Technology Developments in the Global Economy

- Business and Technology pressures and Information Technology support

- ICT and Globalizations of Economies

- Manager’s Role and the need to restructure business operation.
TPM 207: SUPPLY CHAIN MANAGEMENT (2 0 0) - 2 UNITS

Supply chain strategies- Distribution in the supply chain; Procurement and manufacturing strategies; Pricing strategies; Logistical interface. Supply Chain integration- integration creates value; Integration objectives; Enterprise integration; Domestic supply chain integration; Global supply chain integration; Supply chain information systems: Information system integration; Accessing supply chain applications Enterprise Resource Planning system; Advanced planning and scheduling.


TPM 215 -TRANSPORT SAFETY MEASURES (2 0 0) - 2 UNITS

- Traffic principles and culture

- Traffic Education and Control (Pedestrian Education Inclusive)

- Defensive Driving principles and practices

- Responsibilities of Parent, Teachers and Passengers

- Enforcement features of characteristics for all modes of Transport Traffic offence statistics

- Factors in accidents costs,

- Accidents counter measure and safety issues.

All the above should be related to all modes
CSE 202 - FUNDAMENTALS OF COMPUTING (2 0 0) - 2 UNITS

Design of algorithms: more problems (than in CSE 100) should be solved. Data processing modes; time-sharing, multi-user, Real-time. process control, batch processing, computer networks. Internet, Viruses: types. causes and prevention.


CSE 204- INTRODUCTION TO COMPUTER APPLICATION (2 0 0) -2 UNITS

(a) System analysis and design concepts. Standard Software, Engineering documentation of programs. Linked list and pointer structure.

(b) Laboratory problems: Each student picks on two professional problems relevant to one of Architecture, Agriculture, Science or Engineering and submits well-documented computer solutions to the problems. May be examined by a written or oral examination. Pascal Language should be used, emphasis should be on record and file structures.
GNS 202- LOGIC AND PHILOSOPHY(2 0 0) -2 UNITS


GNS 207- SCIENCE IN HISTORY
BIO – HISTORICAL APPROACH (2 0 0) - 2 UNITS

MGA 301 -BUSINESS POLICY (2 1 0) – 3 UNITS.

Concept of strategy as related to business corporations and management. Formulation and implementation ‘of (corporate) strategy. An approach to planning, organizing and directing the total business organization from the top executive view point. concept of policies, decision-making. Managerial behaviour with reference to business environment. Practice of calculating simple financial and economic indices from business data and other accounting information. Analyzing a firm’s opportunities and threats, strengths and weaknesses (the SWOT Analysis’, Selecting the appropriate strategies and structures for growth and competitive edge.


MGA 3O2 - ENTREPRENEURSHIP 1 (2 0 0) -2 UNITS
Meaning and definitions of related concepts: Qualities of an Entrepreneur. Managerial skill and business risks.

Savings and Investment;. Meaning of Saving, the Science of Wealth Creation via skills development., training on the job. experience, education. Business investment opportunities inherent in government policy changes infrastructure inadequacies, technology and the concept of Global Village.


Forms of Business Ownership; Sole Proprietorship, Partnership. Cooperative Societies and Public Companies. Professionalism and job creation potentialities; enhancement of existing service/product, through innovation, initiatives for new product development. Recent economics developmental issues; National Economic Empowerment Development Strategy (NEEDS). Small and Medium Scale Business
Enterprises Development Agency in Nigeria (SMEDAN). New Partnership for
African Development (NEPAD) and Millennium Development Goals (MDGs).
MGA 303- COST ACCOUNTING 1 (2 1 0) - 3 UNITS

Objectives and purposes of Cost Accounting: the principles underlining the preparation and presentation of cost accounts for various types of business. Nature and classification of costs. Costs, different meanings relating to historical, standard, marginal and average cost, among other related cost(s). Elements of cost, cost units and cost centres. Introductory double entry accounts for cost control.


MGA 304 –COST ACCOUNTING 11 (2 0 0) - 2 UNITS

Principles of Budgeting and Budgetary Control; Principles of Standard Costs; Standard Costing and Elementary Variance Analysis. Marginal Costing; theory and application, contribution concept; break-even analysis, profit value ratios, margin of safety, profit graphs, optimizing the use of scarce resources. Specific


Order Costing Systems; significance of conversion cost and theory of added value; Accounting for material loses; Problems of common costs, Join products, By-products and Work-in-progress. Uniform and integrated Cost Accounting Systems; Cost Accounting as part of Management Information System.
MGA 305 – BUSINESS LAW I (2 1 0) – 3 UNITS

The Nigerian Legal System: Sources of Nigerian Law; Nigerian Judicial System; Hierarchy of Nigerian courts; Commercial Attribution; Social, Economic and Historical background of Law and Property; Law of Contract; Commercial Contracts (Agency, Sales of goods, Hire purchase); Passing Off and ‘Trade Libel.


MGA 306 - BUSINESS LAW 11 (2 1 0) - 3 UNITS

Agency - creation, rights and duties of principals, relations of principals and agents to third parties, banker as agents.

Negotiable Instruments: - Drawing, issues negotiation, collection and payment of bills of exchange, bankers’ draft and conditional order; acceptance of bill, crossing and countermand of payment of cheques.

Insurance: - definition and composition of insurance, the insurance contract insurable interest, indemnity, contribution and subrogation, some important provision of insurance and technical reserve.

Administrative law: - Nature and scope of administrative law, constitution and legislation procedures, delegated/or subsidiary legislation.

Tax law: - An overview of Taxation in Nigeria, concept of taxation and the tax system in developing nations:


MGA 307 QUANTITATIVE TECHNIQUE’S (2 1 0) - 3 UNITS

Linear programming, transportation algorithms - rules of calculation and their application to business e.g. routing, scheduling d depot sitting, planning techniques, network, application of critical path analysis, resources leveling, operation research techniques, inventory control, queuing and replacement theory, statistical quality control, planning techniques, simulation models and mathematical programming and forecasting techniques.


MGA 308 - ORGANIZATION BEHAVIOUR (2 1 0) -3 UNITS

Definition of Organization; Reasons for Organizations’ Existence; Characteristics of Organizations; Organizational Structure, Theories Classical. Human Relations, Systems and. Contingency Approaches; Factors Affecting Organizational Structure Technology, Environment, Strategic Choice, etc. Elements of Organizational Structure: Departmentalization Managerial Levels and Span of Control, Line and Staff Control; Delegation of Authority, Behaviour and Group Dynamics in Organization. Types of groups in organizations relationship between the individual and group, reasons for group formation; characteristics of work groups. Leadership, Motivation and Communication in Organizations attitudes and Values of Management in Nigeria.


MGA 309 - FUNDAMENTALS OF FINANCIAL ACCOUNTING (2 0 0) – 2 UNITS

Basic Accounting Standards: Theory and Practice of the Standards; Statements of Basic Accounting Standards 1-9 (SAS .1-9). Introduction to Accounting Software; Interfacing Modules; General Ledger; Payables, Receivables. Preparation of Income and expenditure Account, and Balance sheet (or Statement of Affairs) of Not-for Profit Organizations Non governmental Organizations (NGOs), clubs, societies, associations, to Preparation of final accounts from incomplete records; Advanced Partnership Accounts; Accounting treatment for admission, retirement, removal or death of partners.


MGA 310- ADVANCED FINANCIAL ACCOUNTING 1 (2 1 0) - 3 UNITS

Advanced Partnership Accounts: Dissolution of Partnership, including piece-meal realization and distribution. Conversion of Partnership to Limited Liability Company, Preparation of Partnership Final Accounts. Company Accounts: Formation, Issue and Redemption of Shares I and Debentures, Final Accounts, Merging, Amalgamation, Absorption, etc. including statutory requirements of company accounts in respect of each area. Miscellaneous Accounts: Accounts for Joint of Ventures, Exchange, Consignments, Containers, Royalties, Bill of Exchange, Departmental and Branch Accounts.


MGA 311-INDUSTRIAL ENGINEERING MANAGEMENT 1 (2 1 0) -3 UNITS

Introduction to Operating Systems and Operations Management; Arrangement of Industrial Facilities; Location of Facilities and Facilities Layout; Work and Work Systems; Work Methods; Work Measurements and Work Standards; Man-machine Systems; Automation and Job Design; Production Planning and Control; Operations Scheduling; Activity Scheduling; Network Scheduling and Scheduling for Batch Processing; Network Analysis.


MGA 312- INDUSTRIAL ENGINEERING MANAGEMENT 11(2 0 0)-2 UNITS

Work Measurement, using time study; Synthesis from Element Times Predetermined Motion-time System. Analytical estimating and activity sampling and scheduling; Payments and Incentives; Nature of remuneration, Job Evaluation, Incentive Wage System; Differential flexible work schemes, etc.

Management Controlling Formation: Use of daily worksheet, Analysis Sheet, etc. Value Analysis, Inventory Management and Supply of Resources Inventories of consumed items, Inventory Management Strategies, Costs in Inventory Management, Inventory Management Systems.
MGA 3I3 - ECONOMIC THEORY 1 (2 0 0) - 2 UNITS

Review of the Nature and Scope of Economics; some basic concepts o Economics; such as Utility, Value, Price etc.

Economic Models; Model Building; Evaluation and Choice of Models and it’ limitation; Production Possibility Curves and Circular Flow of Economic &.Modals.

Consumption Theory - Neo-classical Analysis, Laws of Demand and Supply indifference Curve Theory; Concept of Consumers’ Supply; Preference Theory and Elasticity of Demand.

Production Theory - Factors of Production, Characteristics of Land an Labour; Theories of Population; Division of Labour, Capital and Capita Formation; Localization of Industries; Scale of Production and Laws of Return (Traditional and Isoquant Cost Approaches). Product and Factor Pricing Types of Competition. Welfare Economics and International Trade.

MGA 314- ECONOMIC THEORY 11(2 0 0) -2 UNITS

- Nature and Scope of Macroeconomics

- Concept of Management; Economic Flow and National Income,

- National Income. Accounting, Circular Flow of Income and


Expenditure

- Classical Theory of Employment; Says Law of marketing

- Principle of Effective Demand; Aggregates

- Consumption Finance Theories; Investment Finance and Concept of Multiplier

- Balanced Budget Multiplier and Foreign Trade Multiplier

- Savings and Investment Equality

- Growth Models - Harrod-Domar, Kaldor, and Joan Robinson’s Models

- Macroeconomic Policy - Monetary and Fiscal policies.


MGA 3I 5 - PUBLIC FINANCE (2 0 0) - 2 UNITS

Meaning and Scope of Public Finance; Distinctions between Public and


Private Finance.

Taxes - Characteristics of a good Tax System; Direct and Indirect Taxes, Progressive, Proportional and Regressive Taxes; Canons/Principles of Taxation, Incidence of Taxation and Effects of Taxation; Division of Tax Burden (bases anc:j approaches of classification).

Public Debt - Meaning and Types of Debt; Need for Public Debt; Effects and Burden of Public Debt; Management of Public Debt; Redemption and Fiscal Policy; Federal Finance.
MGA 3I6 - OPERATIONS RESEARCH (2 1 0) - 3 UNITS

Brief historical background of Operations Research. Uses and limitations of Operations Research. Linear Programming Problem formation, algebraic, graphical and simplex applications. Transportation algorithms.


MGA 318-SMALL SCALE BUSINESS (1 1 0) -2 UNITS

Universal business concepts as they relate to the problems of small


enterprises.

Centrality of the entrepreneur

Social environment of small business.

MGA 40I - ADVANCED FINANCIAL ACCOUNTING 11(2 1 0) -3 UNITS

Accounting for Reconstructions, Mergers, Amalgamations, Absorption, Takeovers, Bankruptcy, and Company Liquidation. Accounting for specialized transactions: Pension Fund, Hire Purchase, Bank Insurance and Building Society, Underwriters Accounts, Contract Accounts, Investment and Securities Account. Consolidated Account of Groups.


MGA 403 – COSTING (2 1 0) - 3 UNITS

Standard Costing -Ideal, Basic and Current Standards.

Concepts of Opportunity Cost and Relevant Cost; product-mix, make-or-buy decisions.

Pricing Policy and Contribution Theory.

Performance Evaluation Techniques.

Theory of Cost Variations - Variance Analysis and Control.

Probability Criteria and Ratios.

Returns on capital employed; the Nature of capital employed and fts


computation.

Transfer Pricing.

Cost Benefit; Application of Marginal Costing to Linear Programming.

Project Costing and Control.

Reporting cost to all levels of management.
MGA 405 – MANAGEMENT ACCOUNTING 1 (2 1 0) - 3 UNITS

The. nature and objectives of Management Accounting; the preparation, interpretation and presentation of business budget; forecasts and other advanced forms of cost accounts in aid management. Budgets and Budgetary Control: to include shy” and long term budgeting relationship between budgets and standard costing preparation of budgets of various types. Types of standards and significance and analysis of causes of variances.

Behavioural considerations with reference to known authoritative works. Participation, negation, budgetary slack, feed-back. A review to process of costing, product costing, including joint and by products and their application to decision making situations.

An introduction to investment decision making; returns on capital employed and the payback period; basic discounting techniques. Internal rate of, return and net present value. Cost volume profit analysis; different models.


MGA 407 - AUDITING AND ASSURANCE 1 (2 1 0) - 3 UNITS

The Nature and Purpose of an Audit; the Role of the Auditor; Internal Audit;


External Audit; Reporting responsibilities; Appointment; Dismissal; Resignation and the Concepts of ‘True and Fair, Independence of an Auditor’; Relationship of Auditors to Directors, Shareholders and other financial statement users.
Audit Planning initial review of accounting system; evaluation of internal control system and procedures, development of an audit programme. Audit Procedures- vouching of accounts; verification of assets; sampling techniques; flow charting; stock taking procedures; letter of representation. The Audit Report - statutory requirements for audit report (Companies Act 1966); types of audit report; professional requirements; duties and power under Statute and case law; independence and ethical consideration. Introduction to Public Sector Audit: auditing for compliance with legislative and related authorities; value for money audit; due process and the Public Pronouncement Act, 2007. Introduction to Assurance: definition and scope of Assurance.
MGA 409 -TAXATION 1 (2 0 0) - 2 UNITS.

Outline of Nigerian System of Income Tax Administration; structure and procedures; returns; assessment; appeal postponement; collection with reference to all necessary legislations. Distinction between the Taxation of Income and the Taxation of Capital.

Personal Income Tax; the law and practice of income tax relating to individuals, exempting, treatment of losses; computation and assessable income; commencement and cessation of trade or business.

Company Tax: the principles and scope of company tax; the small company provisions including definitions, computations and exemptions; capital allowances.




MGA 411 COMPANY LAW (2 0 0) – 2 UNlTS

Introduction to Company Law, 1912 to date. Classes of Company Acts, company formation, memorandum-and articles of association, ultra- vires doctrine; promoters prospectus offers for sale; applications; allotments; calls. Commencement of. business and pre-incorporation transactions. Company administration directors and secretaries and their legal position meetings and proceedings at meetings, share capital; shareholders; acquisition and cessation of membership; natures, class and rights of shares, alteration of rights attached to shares; transfer of shares; increase and reduction of terms of issues, etc. ultra-vires loans and restrictions on borrowing; Taxation Law: Banking Law 1969; Insurance Act 1976; Bankruptcy Act 1976; Executorships and Trusteeship; reconstructions; merger and takeovers; liquidation and dissolution. Current issues and cases in company law with particular ‘reference to Nigerian companies.


MGA 413 - FINANCIAL INVESTMENT MANAGEMENT 1 (2 0 0) - 2 UNITS

Measuring, Nature and Types of Investment; Classes of Investment in Nigeria:


Government and Non-government Securities (Treasury bills, Notes/Certificates) and Certificate of Deposit; Stock and Shares; Debentures; Investment and Unit Trusts; Insurance Policies and Endowment Fund; Properties/Freeholds/Leaseholds and Mortgages.

Capital Market Institutions; Regulatory Authorities; Trustee Companies:

Trustee Powers and Salient Features of investment Act 2004:

Public Companies: Formation/Capitalization Methods of Capital Issue (New Issue) Prospectus; Underwriting; Allotment Letters and other essential documents involved.


Capital Investment Appraisal Techniques; Accounting Rate of Returns; Payback Period; l.A.A.; N.P.V.; Profitability Index and Annual Equivalence Factors; impact of inflation and taxes, investment cash flows.
MGA 415-TECHNOLOGY MANAGEMENT (2 0 0) - 2 UNITS

  • Technology and Innovation

  • Technology and Management roles

  • Patters of technological changes

  • Technological wares

  • The technology life cycle

  • Dissemination of new technology

  • Assessing technology needs

  • Measuring current technologies

  • Bench marking

  • Scanning

Sourcing and acquiring new technology

Managing technology in a competitive environment

- Adopting timing

- Advantages and disadvantages of technology leadership

- Technology and competitive strategy

- Strategic needs and capabilities


MGA 501 - FINANCIAL REPORTING AND ETHICS (2 1 0) -3 UNITS.

Formation of Accounting and reporting policies:-Accounting and Reporting Policies for single entity and Consolidated financial statements. Accounting and Reporting concepts of fair presentation and true and fair view. Preparation and presentation of extracts from financial Statements of single and Consolidated entities.

Interpretation of Financial Statements using Ratios, Trends and Interrelationships to analyze single entity or group financial position. Ethics: Ethical Framework, concepts and value: Nature of ethics, ethical framework for accountants and their stakeholders, professional conduct and the public interest.

Commonly used Theories and Principles: Theories of moral development, virtues, ethics theory and value-based education. The Environment, corporate, professional and Regulatory, Corporate Governance, Case Study.


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