Academics School of Business & Management

Department of Accountancy

About this department

The department of accountancy.

Dr. Lovinah C. Emelogu


Dr Lovinah C. Emelogu is an erudite and diligent Scholar. She is from Osisioma Ngwa Local Government Area of Abia State, Nigeria. She is a lecturer and the first female Head of Department of Accountancy, Abia State Polytechnic, Aba , the very department that graduated her. She holds HND, PGD, MBA, M.Sc and PhD ( all in Accounting) .
Dr Lovinah is a dynamic, proficient and seasoned Academician. She is an accomplished Researcher who has written many Scholarly articles , conference papers as well as text books in the field of Accounting and Management. She has received many role model awards since her employment. She is indeed one of the outstanding Heads of Departments in Abia State Polytechnic, Aba. Dr Lovinah C. Emelogu is happily married with lovely children.

ND Requirements

Minimum Entry Requirements

Candidates with one or two of the following certificates many be considered for admission into the National Diploma programme

SSCE/NECO/NABTEB, GCE O’L/TC II with credit level passes in five subjects relevant to the programmed obtained at at not more than two sittings

A pass at the final examination of Pre-Science and technology of the Polytechnic

Other Requirements

Credit level passes in English Language, Mathematics and any three of the following subjects: Economics, Commerce, Geography, Business Methods, Principles of Accounts, Literature in English, History, Government, Statistics and Biology/Chemistry/Physics/Agric Science, Christian Religious Knowledge for (PA).

Social Studies could be accepted in place of Government, History and Geography for Candidates with NABTEB results.

HND Requirements

Minimum Entry Requirements

Candidates must possess the minimum entry requirements for the National Diploma (ND) programme in Accounting

They must possess the National Diploma of Abia State Polytechnic, Aba or the equivalent from recognized institutions in the appropriate disciplines with a minimum of Lower Credit Pass (CGPA of 2.50)

They must have by the expected date of admission, completed a minimum of twelve (12) calendar months post National Diploma industrial Work Experience relevant to their field of study.

Candidates with CGPA below 2.50 must have completed a minimum of two years post ND cognate work experience

You will learn the following:

ND 1 First Semester
Principles Of Law
Elements Of Banking 1
Citizenship Education
Introduction To Insurance 1
Business Maths
Principles Of Management I
Principles Of Economics
Principles Of Accounts 1
Technical English 1
Information Communication Tech 1
ND 1 Second Semester
Citizenship Education
Technical English 2
Introduction To Entrepreneurship
Business Maths
Business Law
Principles Of Management 1
Information Communication Tech. 2
Principles Of Accounting 11
Elements Of Banking 11
Principles Of Economics
Use Of Library

ND 2 First Semester
Computer Accounting Package 1 (Ms Excel, Power Point Peach Tree, Etc)
Practice Of Entrepreneurship
Company Law
Business Research Methods Taxation 1
Auditing 1
Business Statistics 1
Business Finance
Financial Accounting 1
Cost Accounting 1
ND 2 Second Semester
Business Finance
Business Statistics 11
Auditing 11
Cost Accounting 1
Taxation 11
Financial Accounting 11
Research Project
Company Law
Computer Accounting Package 11
Government Accounting

HND 1 First Semester
Executorship & Bankruptcy Law
Management Information Systems
Physics/Chemistry/Biology Quantitative
Techniques In Business Public Finance
Accounting Theory/Practice
Advanced Costing 1
Managerial Economics
Business Communications
HND 1 Second Semester
Advanced Financial Accounting
Advanced Costing
Bankruptcy, Executorship And Trusteeship Accounts
Advanced Taxation
Public Sector Accounting Management
Information System
Business Research Methodology
Entrepreneurship Development
Prof. Ethics & Social Responsibility
Pension Administration

HND 2 First Semester
Case Study
Accounting Package
Small Business Management
Financial Management
Advanced Taxation II
Public Sector Accounting
Advanced Financial Accounting
Managerial Accounting
Business Communication
HND 2 Second Semester
Advanced Financial Accounting II
Audit Practice & Assurance Services
Financial Management
Multi Disciplinary Case
Managerial Accounting
Professional Career Development
Research Project
Accounting Package

Chinedum Adiele Favour [Lecturer]