Program Purpose
The HND in Accounting program is designed to equip students in The Gambia with theoretical knowledge and practical skills in financial accounting, management accounting, taxation, auditing, and financial management. The program aims to develop competent, ethical, and technologically proficient accounting professionals for employment in both public and private sectors.
Program Objectives
- To provide students with a strong foundation in accounting principles and practices.
- To develop critical thinking and problem-solving skills in financial and managerial contexts.
- To foster ethical standards and professional behavior in accounting practices.
- To equip students with the necessary ICT skills for accounting applications.
- To prepare students for further studies or immediate employment in the accounting field.
Key Concepts to be Learned
- Financial Accounting and Reporting
- Management Accounting
- Auditing and Assurance Services
- Taxation and Fiscal Policy
- Business and Corporate Law
- Financial Management
- Cost Accounting
- Public Sector Accounting
- Accounting Information Systems
- Business Ethics and Communication
Curriculum Structure
Semester 1
- ACC 1101: Principles of Financial Accounting I
- BUS 1102: Introduction to Business
- ECO 1103: Microeconomics
- GEN 1104: Communication Skills
- ICT 1105: Introduction to Information Technology
Semester 2
- ACC 1201: Principles of Financial Accounting II
- ACC 1202: Business Mathematics
- ECO 1203: Macroeconomics
- GEN 1204: Business Communication
- LAW 1205: Business Law
Semester 3
- ACC 2101: Cost and Management Accounting
- ACC 2102: Taxation
- ACC 2103: Accounting Information Systems
- ACC 2104: Public Sector Accounting
- GEN 2105: Research Methods
Semester 4
- ACC 2201: Auditing
- ACC 2202: Financial Management
- ACC 2203: Financial Reporting and Analysis
- GEN 2204: Entrepreneurship and Innovation
- ACC 2205: Project/Internship