KWARA STATE UNIVERSITY, MALETE COLLEGE OF EDUCATION

Transcription

1 1 KWARA STATE UNIVERSITY, MALETE COLLEGE OF EDUCATION DEPARTMENT OF BUSINESS EDUCATION Curricular and Course Specifications B.Ed. Business Education OPTIONS: (1) B.Ed. Accounting Education (2) B.Ed. Office Technology Education (3) B.Ed. Distributive Education Note: 100 Level Courses are general for all Options.

2 2 COURSE DESCRIPTIONS 100 Level (Compulsory Courses) BED 101 Introduction to Vocational Education (2 Credits) Definition, scope, philosophy and objectives of vocational & technical education. Funding of vocational & technical education. Development of vocational & technical education in Nigeria. The role of vocational technical education in national development. Characteristics of vocational and technical education. Problems and prospects of vocational and technical education. Place of vocational and technical education in universal basic education system. 30h (T) E BED 102 Introduction to Commerce (2 Credits) Concept of Commerce Human wants and satisfaction. Concept of production. Functions of Commerce. Exchange of goods and services. Concept of home trade and its importance to the development of national economy. Retailers and Wholesalers. Organizational structure of trade. Outlet and wholesale trade. Functions of marketing boards. Principal term of sales. Trade classification. Specialization in business organizations. Types of Business Units. 30h (T) C BED 103 Basic Theories of Business Management (2 Credits) Overview of the historical development of management theories: Classical school management, behavioural school of management and additional schools of management thought; Management functions at various managerial levels and managerial skills are examined. 30h (T) C BED 104 Business Mathematics (2 Credits) Fractions, decimals, approximations. Progressions: Geometric and arithmetic. Simultaneous equations (by graph, elimination and Cramer s Rule). Algebraic expressions (fractions and graphs). 30h (T) C BED 105 Office Systems and Procedures I (2 Credits) The professional office worker; Human relations techniques; Organizing procedures; Receptionist duties; Telephone procedures; Business letters; Business and legal reports; Records management; Filing systems. 30h (T) C BED 106 Records Keeping and Management (2 Credits) Definition and types of records. Records handling in the office. Understand the information processing and record cycle. Staff records, leakage and the secretary. Need for staff records. Guides to security of official documents in the office. Record retention programme. Know the importance of security in records management. Electronic filing or computerized filing systems and equipment. File management. Methods and types of office filing systems. 30h (T) C BED 107 Introduction to Human Resource Management (2 Credits) Human resource planning; Identify activities of the unit, analyze how activities help organizations; examine methods of conducting a needs analysis to determine requirements. Recruitment and selection. Employee development. Evaluation. Compensation, Promotion,

3 Benefits, and Incentives. Separation, Termination and Transition. Labour relations - Grievances and Collective bargaining processes. 30h (T) C BED 108 Consumer Education (2 Credits) To develop in students a knowledge of basic economic principles with particular attention to the problems of consumption. To enable student consumers to make intelligent buying choices. Elements of personal financial affairs, including budgeting, saving credit, insurance and investment of funds. Knowledge concerning the sources of aids for consumers and to develop the ability to choose wisely between true and false information. The part played by government and the contribution that government makes to the protection and advancement of consumer welfare and rights. 30h (T) E BED 109 Introduction to Keyboarding and Word Processing I (3 Credits) The course is designed for those who have had little or no previous instruction on a computer. In the beginning semester keyboarding course, the student will master touch operation on a computer keyboard. In this introductory course, students learn basic word processing skills such as editing and proofreading documents, performing standard file management procedures, keyboarding, and creating applicable business documents to simulate a real-life job environment. Students will use basic word processing functions on a variety of document types. 15h (T) 30h (P) C BED 110 Computer Keyboarding and Formatting (3 Credits) Focuses on the development of correct techniques in keyboarding. Emphasizes proofreading, formatting tabulations, business letters, business reports, business forms, rough drafts and manuscripts; an additional emphasis on production, accuracy and speed. 15h (T) 30h (P) C BED 111 Basic Accounting Concepts I (2 Credits) Evolution of Bookkeeping, Importance of Bookkeeping, Distinction between Bookkeeping and Accounts, Accounting conventions. The subsidiary books and methods of keeping them, the ledger and its classifications, records in the ledger (i.e., principles of double entry), balancing of accounts and extraction of a trial balance (including the purpose of a trial balance), identification and correction of errors (including suspense accounts), the cash book (including single, double and three column entries, petty cash book). Preparation of elementary final accounts (i.e., Trading and Profit and Loss Accounts and Balance Sheet). 15h (T) 30h (C) BED 112 Basic Accounting Concepts II (2 Credits) The role of accounting activity in the operations of an enterprise. Principles of double entry bookkeeping. Books of original entry. Classifications of capital and revenue items. Ledger, Trial Balance, Correction of errors. Reconciliation Statements. Control of Accounts. Depreciation and other provisions. Treatment of accruals and repayment, preparation of simple final accounts of sole traders, valuation of stocks and work in progress. 15h (T) 30h (C) 3

4 4 200 Level ACCOUNTING EDUCATION OPTION BED 201 Introduction to Administrative Behaviour (2 Credits) The development of administrative theories from the classical approach to the behavioural approach; Organisational design; Elements of administrative behaviour, decision making, planning, organising, assembling resources, supervising, controlling, appraisal and evaluation. 30h (T) E BED 202 Business Law (3 Credits) Meaning of law and sources of Nigerian Law. The Law of Contract. Meaning of Tort and its relevance to business agency. The nature and legal interpretation of sale of goods. The description of negotiable instrument and types of negotiable instruments. 45h (T) C BEM 201 Principles of Marketing (2 Credits) Meaning and meaning of marketing. Approaches to the study of marketing. Concepts of marketing. Marketing mix. Market segmentation. Channels of distribution. Promotion mix. Roles of Marketing Board. 30h (T) E BEA 201 Principles of Account II (2 Credits) Year-end-adjustment (i.e., accruals, prepayments, discounts and their provisions, bad and doubtful debts and their provisions, depreciation and its provisions). Depreciation (definition, attributes, methods of providing for depreciation, computation using the methods and the accounting entries). Sale of assets. Treatment of repairs, rewards and replacement of assets. Preparation of final accounts of a sole trader. 30h (T) C BEA 202 Financial Accounting I (2 Credits) Accounting convent ions and principles; Accounts of non-profit making organisations (i.e., receipts and payments, income and expenditure accounts); Control accounts; Treatment of incomplete or single entry records; Bill of Exchange (Definition, uses and accounting entries). 30h (T) C BEA 203 Introduction to Monetary Economics (2 Credits) Barter system and evolution of money; The nature, functions and value of money; The price level and inflation; The price level and inflation; Types, causes, effects and control of inflation (special reference to Nigeria); Historical development and role of Central, Commercial, Merchant, Development Banks, etc. in Nigeria; Recent developments in Nigeria s monetary institutions, viz: Community Bank, The Nigeria Agricultural, Insurance Banks. 30h (T) C BED 208 Business Education Methods I (2 Credits) The concepts of business education; historical development of business education in Nigeria; Aims and objectives of business education; the business education teacher; qualities of a business education teacher; the business education curriculums; the lesson plan; resources of teaching business education; text books selection in business education. 30h (T) C BED 210 Principles of Business Education (2 Credits)

5 An overview of Business Education Purposes and Nature of Business Education; Background and present status of Business Education. Levels and Institutions offering Business Education Private training institutes, Business programmes in Secondary School level, Vocational training schools, College and University Education. Sequences leading to Business Career Goals. Implementing the Programme in Business Education. 30h (T) C BED 211 Statistics for Business (2 Credits) Knowing the comprehension and the application of modern statistical methods. Topics covered include: probability theory, descriptive statistics interval estimation, sampling theory, parametric and non-parametric tests of significance, analysis of variance, correlation and regression analysis and time series analysis. 30h (T) C BED 212 Business Mathematics II (2 Credits) Apply basic mathematical operations to solve problems; Solve problems involving whole numbers, decimals, fractions, percents, ratios, averages and proportions; Use algebraic operations to solve problems; Use common international standards of measurement when solving problems; Use mathematical procedures to analyse and solve business problems. 30h (P) C BEA 204 Public Finance (2 Credits) Fiscal functions; Fiscal institutions in Nigeria; Public goods and merits wants introduction to taxation; Personal income taxation; Trends in government activities; Efficiency in government expenditures; Introduction to fiscal stabilization; Economics of the public debt. 30h (T) C BEA 206 Public Sector Accounting (2 Credits) Introduction to Public Sector Accounting; Distribution between public and private sectors, basic accounting classifications of NPF; Basic characteristics of governmental accounting and analysisuse of self-consolidated Revenue Funds, Capital and Development Fund; Financial Accounting and analysis-use of self-accounting system and standardized uniforms for transaction. Decision making and planning and control of public fund. Application of costing methods budgeting processes, the use of Audit Department; Accounting for Local Government, Educational and health institutions; Planning, Programming and Budgeting System (PPBS); Recent development and issues in the public sector; Implication of Nigeria s membership in ECOWAS; Effect of restructuring public sectors. 30h (T) C BED 213 Network Applications for Business Education (2 Credits) Identify and explain various types of online services; Design and create Web pages incorporating various file types (e.g., text, image, sound and video); Describe and use various Internet protocols (e.g., http, ftp, mailto and telnet); Identify the types of networks and their features and applications; Select communications software appropriate for specific network tasks; Assess Web site content in terms of organisation policies and Federal and State laws; Develop and use applications in support of e-business. 15h (T) 30h (P) C BED 229 Students Industrial Work Experience Scheme (S.I.W.E.S.) I (1 Credit) Students are expected to go for the first Industrial Attachment in any establishment, e.g., Banks, Insurance Company, Industry, Ministry, organized offices, etc. The attachment is for eight (8) weeks during the long vacation at the end of Rain Semester. 15h (P) C 5

6 6 DISTRIBUTIVE EDUCATION OPTION BED 201 Introduction to Administrative Behaviour (2 Credits) The development of administrative theories from the classical approach to the behavioural approach; Organisational design; Elements of administrative behaviour, decision making, planning, organising, assembling resources, supervising, controlling, appraisal and evaluation. 30h (T) E BED 202 Business Law (3 Credits) Meaning of law and sources of Nigerian Law. The Law of Contract. Meaning of Tort and its relevance to business agency. The nature and legal interpretation of sale of goods. The description of negotiable instrument and types of negotiable instruments. 45h (T) C BEM 201 Principles of Marketing (2 Credits) Meaning and meaning of marketing. Approaches to the study of marketing. Concepts of marketing. Marketing mix. Market segmentation. Channels of distribution. Promotion mix. Roles of Marketing Board. 30h (T) C BEM 202 Foundations of Marketing (2 Credits) Identify reasons why customers return to the same business; Explain ways companies show concern for customers; Describe the factors that influence customer-business relationships (e.g., return policies, pricing and advertising; Recognize that a successful marketing strategy is built on positive customer relationships; Identify the elements of the marketing mix (e.g., product, price, plan and promotion); Describe the importance of marketing in a global economy. 30h (T) C BEM 203 E-Commerce I (2 Credits) The course is designed to help students master skills in the design and construction of complex web sites for conducting business electronically. Emphasis is on skill development in advanced webpage construction and entrepreneurial applications of conducting business electronically as well as economic, social, legal and ethical issues related to electronic business. Students will plan, design, create, publish, maintain and promote an electronic business website. Communication skills and critical thinking are reinforced through software applications. 30h (T) C BEM 204 E-Commerce II (2 Credits) The course is designed to help students master advanced skills in electronic commerce security; payment infrastructure; secure electronic commerce transactions; and electronic commerce order and techniques for electronic commerce websites; tracking and using customer and sales data and other uses of databases in electronic commerce sites. Communication skills, problem solving, research and critical thinking skills are reinforced as students develop and enhance capstone projects. 30h (T) C BEM 205 Exploring Business Technologies (2 Credits) Exploration of the nature of business in an international economy and to study related careers in fields such as entrepreneurship, financial services, information technology, marketing, office systems technology, public relations and promotion, and travel and tourism. Emphasis is on using the computer while studying applications in these careers along with problem solving and

7 thinking skills. Communication and mathematics skills are reinforced as students explore business applications and careers. 30h (T) C BED 206 Small Scale Business (2 Credits) The course introduces students to the rewards and risks of owning or operating a business enterprise. Emphasis is placed on the mastery of skills needed to plan, organize, manage and finance small business. Skills in communication, technical writing, mathematics, research and problem-solving are reinforced as each student prepares his/her own business plan. 30h (T) E BED 208 Business Education Methods I (2 Credits) The concepts of business education; historical development of business education in Nigeria; Aims and objectives of business education; the business education teacher; qualities of a business education teacher; the business education curriculums; the lesson plan; resources of teaching business education; text books selection in business education. 30h (T) C BED 210 Principles of Business Education (2 Credits) An overview of Business Education Purposes and Nature of Business Education; Background and present status of Business Education. Levels and Institutions offering Business Education Private training institutes, Business programmes in Secondary School level, Vocational training schools, College and University Education. Sequences leading to Business Career Goals. Implementing the Programme in Business Education. 30h (T) C BED 211 Statistics for Business (2 Credits) Knowing the comprehension and the application of modern statistical methods. Topics covered include: probability theory, descriptive statistics interval estimation, sampling theory, parametric and non-parametric tests of significance, analysis of variance, correlation and regression analysis and time series analysis. 30h (T) C BED 212 Business Mathematics II (2 Credits) Apply basic mathematical operations to solve problems; Solve problems involving whole numbers, decimals, fractions, percents, ratios, averages and proportions; Use algebraic operations to solve problems; Use common international standards of measurement when solving problems; Use mathematical procedures to analyse and solve business problems. 30h (P) C BED 213 Network Applications for Business Education (2 Credits) Identify and explain various types of online services; Design and create Web pages incorporating various file types (e.g., text, image, sound and video); Describe and use various Internet protocols (e.g., http, ftp, mailto and telnet); Identify the types of networks and their features and applications; Select communications software appropriate for specific network tasks; Assess Web site content in terms of organisation policies and Federal and State laws; Develop and use applications in support of e-business. 30h (T) C BED 229 Students Industrial Work Experience Scheme (S.I.W.E.S.) I (1 Credit) Students are expected to go for the first Industrial Attachment in any establishment, e.g., Banks, Insurance Company, Industry, Ministry, organized offices, etc. The attachment is for eight (8) weeks during the long vacation at the end of Rain Semester. 15h (P) C 7

8 8 OFFICE TECHNOLOGY EDUCATION OPTION BET 204 Office Systems and Procedures II (2 Credits) Reprographic Systems; Word Processing Systems; Data Processing Systems; Mailing and Shipping Systems; Manufacturing Systems; Customer Service Systems; Accounting Systems; A Professional Office Career - Job opportunities for office workers, Employment procedures, Interview strategies, advancement procedures. 30h (T) C BET 205 Business and Its Environment (2 Credits) Job standards, work standards, business ethics and policies. Legal system affects business. The characteristics of major types of business organisations. Environmental law and energy regulation. The legal implications of electronic communications and information systems on business. Common international standards of measurement for solving business problems. Unique characteristics of an entrepreneur. Characteristics and features of viable business opportunities. How ethics, government and different forms of business ownership affect the entrepreneurial venture. 30h (T) E BET 206 Information Technologies and Business Functions (2 Credits) The major components of marketing information technologies and their interrelationships. The major components of accounting/finance information technologies and their interrelationships. The major components of manufacturing information technologies and their interrelationships. The major components of human resource management, information technologies and their interrelationships. 30h (T) C BET 207 Stenography and Transcription I (3 Credits) Stenography is a combination of two Courses: Shorthand and Keyboarding. The two subjects go hand-in-hand under Stenography and Transcription because after the Shorthand writer takes down the dictation, the matter is then transcribed on to a word-processor or computer. Course Contents: Theory and Practical: The 24 consonants, P. B. T. D. H.; The 12 vowels; Two forms of R; Diphthongs; S Circle; ST & STR loops. Halving; Downward L; Double consonants, etc. Short forms and phrases. 15h (T) 30h (P) C BET 208 Stenography and Transcription II (3 Credits) Drills on basic transcription techniques; Students typing and English skills and knowledge determined; Typing and transcribing rates on straight copy; Use of comma, semicolon and full stop; Drills on spelling words, remedial drill on English problems; Use of dash, apostrophe and quotation marks; Capitalization rules. 15h (T) 30h (P) C BET 209 Computer Appreciation & Office Technology (2 Credits) What computer is; Why study about computers; History of computers; Computers in education, health sector, transportation, arts, etc.; Impacts of Computers on individuals and society; Various sizes of Computers; Computers and you; Technology and computers in business. Introduction to the use of computers within a broad global business environment; Advantages and disadvantages of using computers in Nigeria. Computers: prospects and problems; Introduction to information cycle and computer hardware and software. 30h (T) C

9 BET 210 Keyboarding and Word Processing II (3 Credits) This course is the second level of BED 109. The first part of the course will emphasize proper keyboarding techniques, improving keyboarding skills and basic computer operations. The remainder of the course will focus on the development of proficiency on various software applications; in-depth practice in the use of Microsoft office professional applications (Word, PowerPoint, Excel, PowerPoint and Publisher will be achieved through various activities. Students will gain proficiency in the creation of Web documents. 15h (T) 30h (P) C BED 208 Business Education Methods I (2 Credits) The concepts of business education; historical development of business education in Nigeria; Aims and objectives of business education; the business education teacher; qualities of a business education teacher; the business education curriculums; the lesson plan; resources of teaching business education; text books selection in business education. 30h (T) C BED 210 Principles of Business Education (2 Credits) An overview of Business Education Purposes and Nature of Business Education; Background and present status of Business Education. Levels and Institutions offering Business Education Private training institutes, Business programmes in Secondary School level, Vocational training schools, College and University Education. Sequences leading to Business Career Goals. Implementing the Programme in Business Education. 30h (T) C BED 211 Statistics for Business (2 Credits) Knowing the comprehension and the application of modern statistical methods. Topics covered include: probability theory, descriptive statistics interval estimation, sampling theory, parametric and non-parametric tests of significance, analysis of variance, correlation and regression analysis and time series analysis. 30h (T) E BET 211 Office Information and Communication Technology (2 Credits) Know advanced word processing and revise keyboarding principles; Apply health and safety principles when operating computers at work; Other areas are word processing, proofreading, editing, formatting, graphics, records management in the office, processing mail, electronic mail, simulation productivity, equipment use, data security, entering and verifying computer literacy and internet technology. 30h (T) C BED 212 Business Mathematics II (2 Credits) Apply basic mathematical operations to solve problems; Solve problems involving whole numbers, decimals, fractions, percents, ratios, averages and proportions; Use algebraic operations to solve problems; Use common international standards of measurement when solving problems; Use mathematical procedures to analyse and solve business problems. 30h (T) C BED 213 Network Applications for Business Education (2 Credits) Identify and explain various types of online services; Design and create Web pages incorporating various file types (e.g., text, image, sound and video); Describe and use various Internet protocols (e.g., http, ftp, mailto and telnet); Identify the types of networks and their features and applications; Select communications software appropriate for specific network tasks; Assess Web site content in terms of organisation policies and Federal and State laws; Develop and use applications in support of e-business. 30h (T) C 9

10 BED 229 Students Industrial Work Experience Scheme (S.I.W.E.S.) I (1 Credit) Students are expected to go for the first Industrial Attachment in any establishment, e.g., Banks, Insurance Company, Industry, Ministry, organized offices, etc. The attachment is for eight (8) weeks during the long vacation at the end of Rain Semester. 15h (P) C ACCOUNTING EDUCATION OPTION 300 Level BED 301 Entrepreneurship Education (2 Credits) Entrepreneurs and Entrepreneurial Opportunities: Recognize that entrepreneurs possess unique characteristics and evaluate the degree to which one possesses those characteristics. Marketing: Analyze customer groups and develop a plan to identify, reach, and keep customers in a specific target market. Economics: Apply economic concepts when making decisions for an entrepreneurial venture. Finance: Use the financial concepts and tools needed by the entrepreneur in making business decisions. Accounting: Recognize that entrepreneurs must establish, maintain, and analyze appropriate records to make business decisions. Management: Develop a management plan for an entrepreneurial venture. Global Markets: Analyze the effect of cultural differences, export/import opportunities, and trends on an entrepreneurial venture in the global marketplace. Legal: Analyze how forms of business ownership, government regulations, and business ethics affect entrepreneurial ventures. Business Plans: Develop a business plan. (30h (T) C BED 302 Managerial Decision Making (2 Credits) Decision making defined; Approaches to decision making; The decision making process; Factors affecting the decision making process; Requirements for decision making; Decision making problems; Model building; Concepts of management information system (MIS); Management Information System in schools; Problems of Management Information Systems. 30h (T) E BED 303 Supervision in Business Education (2 Credits) Aims, purposes, patterns and processes of supervision; Functions and duties of a supervisor; Curriculum development, analysis of and classroom activities and improvement of instruction through supervisory techniques; Study of trends in supervision and accepted procedures for observation. 30h (T) C BEA 301 Financial Statements (2 Credits) Financial statement preparation and analysis (Analyze the income statement and balance sheet of a business by comparing a vertical analysis with industry standards; Use spreadsheet or accounting software to evaluate the impact of changes in operating procedures, accounting methods and estimates on financial statements and ratios). Income statement for the three types of business operations (Apply the revenue realization and matching principles in the preparation of an income statement of operations for service and merchandising businesses). 30h (T) C BED 304 Company Law (2 Credits) The relationship between ethics and the law and sources of the law, the structure of the court system, different classifications of procedural law and different classifications of substantive law. The relationships between contract law, law of sales and consumer law. The role and 10

11 importance of agency and employment law as they relate to the conduct of business in the national and international marketplace. The major types of business organisations operating within the socioeconomic arena of the national and international marketplace. The legal rules that apply to personal property and real property. The functions of commercial paper, insurance, secured transactions and bankruptcy. 30h (T) C BED 305 Office Information Systems and Applications (2 Credits) Designed to increase awareness of emerging technologies in information systems and telecommunications within a global business environment through on-line Internet research and off-line library research. Results of research on selected topics are presented in three formats: through oral presentations with computer-generated screen shows designed with PowerPoint, through a multi-format report designed with Microsoft Publisher 98 and by accessing information from students Web pages, created with Netscape Communication/Microsoft Front Page. 30h (T) C BED 306 Entrepreneurship in Business Education (2 Credits) Entrepreneurs and entrepreneurial opportunities; Analyzing customer groups and developing a plan to identify, reaching and keeping customers in a specific target market; Applying economic concepts when making decisions for an entrepreneurial venture; Using the financial competencies needed by an entrepreneur; Recognizing that entrepreneurs must establish, maintain and analyze appropriate records to make business decisions; Developing a management plan for an entrepreneurial venture; Analyzing how forms of business ownership, government regulations and business ethics affect entrepreneurial ventures. 30h (T) C BED 307 Information and Media Management (2 Credits) Includes study of the criteria by which records are created, stored, retrieved, retained and disposed, as well as attention to study of the managerial consideration necessary for effective selection and utilization of office machines, equipment, procedures and personnel. 30h (T) E BED 308 Business Education Methods II (2 Credits) Special methods of teaching basis business subjects; special methods of teaching the skill subjects (keyboarding, shorthand transcription, clerical practice & stenographic practice); special methods of teaching vocational business (non-skill) subjects (basic business subjects, bookkeeping, data/word processing, & distributive subjects); measurement and evaluation in business education; extending learning beyond the classroom (cooperative part-time business education programmes, adult programmes in business education & business student organisations); induction/in-service training and workshops organization and management. (30h (T) C BEA 302 Taxation (2 Credits) Meaning of taxation; Basic concepts and principles of taxation; Accounting computation of income or profit for income tax purposes; Tax administration returns, assessment, appeal, payment, claims, etc.; Business taxation basic period deductions allowed, disallowed, capital allowances, treatment of losses, adjustments of accounts for income tax purposes; Introduction to income tax under partnership; Introduction to company tax; Capital gains and capital transfer tax; V.A.T. 30h (T) C 11

12 12 BED 311 Teaching Practice (I) (3 Credits) Actual teaching and classroom observation. BED 319 Students Industrial Work Experience Scheme (S.I.W.E.S.) II (1 Credit) Students are expected to go for the second Industrial Attachment in any establishment, e.g., Banks, Insurance Company, Industry, Ministry, organized offices, etc. The attachment is for eight (8) weeks during the long vacation at the end of Rain Semester. 15h (P) C DISTRIBUTIVE EDUCATION OPTION BED 301 Entrepreneurship Education (2 Credits) Entrepreneurs and Entrepreneurial Opportunities: Recognize that entrepreneurs possess unique characteristics and evaluate the degree to which one possesses those characteristics. Marketing: Analyze customer groups and develop a plan to identify, reach, and keep customers in a specific target market. Economics: Apply economic concepts when making decisions for an entrepreneurial venture. Finance: Use the financial concepts and tools needed by the entrepreneur in making business decisions. Accounting: Recognize that entrepreneurs must establish, maintain, and analyze appropriate records to make business decisions. Management: Develop a management plan for an entrepreneurial venture. Global Markets: Analyze the effect of cultural differences, export/import opportunities, and trends on an entrepreneurial venture in the global marketplace. Legal: Analyze how forms of business ownership, government regulations, and business ethics affect entrepreneurial ventures. Business Plans: Develop a business plan. (30h (T) C BEM 301 Entrepreneurs and Entrepreneurial Opportunities (2 Credits) Characteristics of an entrepreneur (Identify the characteristics of a successful entrepreneur). Role of the entrepreneur in business (Differentiate between employer and an employee; between a manager and an entrepreneur). Opportunity recognition and pursuit (Analyse potential business opportunities in relation to personal preferences, financial worthiness and perceived risk). Problem identification and solutions (Analyse possible solutions to specific business problems; Formulate contingency plans for Sslving identified business problems). 30h (T) C BEM 302 Distributive Economy (2 Credits) Economic concepts (Differences between marginal costs and sunk costs). Market economy characteristics. Function of price. Role of profit and risk. Role of government. 30h (T) E BED 303 Supervision in Business Education (2 Credits) Aims, purposes, patterns and processes of supervision; Functions and duties of a supervisor; Curriculum development, analysis of and classroom activities and improvement of instruction through supervisory techniques; Study of trends in supervision and accepted procedures for observation. 30h (T) E BEM 303 Distributive Finance (2 Credits) Determining cash needs (Projecting the total cash needed to start a business, e.g., start-up, ongoing operational expenses and cash reserves). Identifying sources and types of funding (Types of funding for an entrepreneur, e.g., mortgage, short-term loan, long-term loan and credit line). Interpreting financial statements (Identify factors that cause changes in the financial picture of a business). 30h (T) C

13 BEM 304 Distributive Accounting (2 Credits) Keeping business records (Identify how businesses use computers to keep records). Identifying types of business records (Various types of financial records). Establishing and using business records (Develop plans to manage accounts receivable and accounts payable). Interpreting business records (Evaluate the financial condition of a firm based on business records).30h (T) E BEM 305 Distributive Management (2 Credits) Establishing a vision (Creating and developing strategies for achieving a personal vision; Establish goals and objectives for a planned business). Hiring employees (Diagram the organisational structure of a planned business; Assess alternatives to hiring permanent full-time employees). Building teams (The importance of motivation, leadership and trust to members of a team). Monitoring achievement. Managing risks. 30h (T) C BEM 306 Global Markets (2 Credits) Cultural differences (Compare and contrast business practices in different; Analyse necessary modifications to Nigerian business practices to facilitate interaction in the global marketplace). Import/Export opportunities (The effects of government regulations on international trade; Ways the Internet has impacted trade between countries). Global trends (Current trends in entrepreneurial opportunities in the global marketplace; Opportunities for small business development on trends in the global marketplace). 30h (T) C BED 304 Company Law (2 Credits) The relationship between ethics and the law and sources of the law, the structure of the court system, different classifications of procedural law and different classifications of substantive law. The relationships between contract law, law of sales and consumer law. The role and importance of agency and employment law as they relate to the conduct of business in the national and international marketplace. The major types of business organisations operating within the socioeconomic arena of the national and international marketplace. The legal rules that apply to personal property and real property. The functions of commercial paper, insurance, secured transactions and bankruptcy. 30h (T) C BED 306 Entrepreneurship in Business Education (2 Credits) Entrepreneurs and entrepreneurial opportunities; Analyzing customer groups and developing a plan to identify, reaching and keeping customers in a specific target market; Applying economic concepts when making decisions for an entrepreneurial venture; Using the financial competencies needed by an entrepreneur; Recognizing that entrepreneurs must establish, maintain and analyze appropriate records to make business decisions; Developing a management plan for an entrepreneurial venture; Analyzing how forms of business ownership, government regulations and business ethics affect entrepreneurial ventures. 30h (T) C BED 308 Business Education Methods II (2 Credits) Special methods of teaching basis business subjects; special methods of teaching the skill subjects (keyboarding, shorthand transcription, clerical practice & stenographic practice); special methods of teaching vocational business (non-skill) subjects (basic business subjects, bookkeeping, data/word processing, & distributive subjects); measurement and evaluation in business education; extending learning beyond the classroom (cooperative part-time business education programmes, adult programmes in business education & business student organisations); induction/in-service training and workshops organization and management. (30h (T) C 13

14 14 BED 311 Teaching Practice (I) (3 Credits) Actual teaching and classroom observation. BED 319 Students Industrial Work Experience Scheme (S.I.W.E.S.) II (1 Credit) Students are expected to go for the second Industrial Attachment in any establishment, e.g., Banks, Insurance Company, Industry, Ministry, organized offices, etc. The attachment is for eight (8) weeks during the long vacation at the end of Rain Semester. 15h (P) C OFFICE TECHNOLOGY EDUCATION OPTION BED 301 Entrepreneurship Education (2 Credits) Entrepreneurs and Entrepreneurial Opportunities: Recognize that entrepreneurs possess unique characteristics and evaluate the degree to which one possesses those characteristics. Marketing: Analyze customer groups and develop a plan to identify, reach, and keep customers in a specific target market. Economics: Apply economic concepts when making decisions for an entrepreneurial venture. Finance: Use the financial concepts and tools needed by the entrepreneur in making business decisions. Accounting: Recognize that entrepreneurs must establish, maintain, and analyze appropriate records to make business decisions. Management: Develop a management plan for an entrepreneurial venture. Global Markets: Analyze the effect of cultural differences, export/import opportunities, and trends on an entrepreneurial venture in the global marketplace. Legal: Analyze how forms of business ownership, government regulations, and business ethics affect entrepreneurial ventures. Business Plans: Develop a business plan. (30h (T) C BET 301 Desktop Publishing (2 Credits) Revise the concept of word processor and applications in designing brochures (2-fold and 3- fold), flyers, business cards, pamphlets and posters; The importance of using the right software that is appropriate for each task in the office; The difference between Word Processors and desktop publishing; Identify basic competencies in using desktop publishing concepts to produce a simple publication; Identify and use appropriate software correctly. 30h (T) E BET 302 Professional Ethics and Social Responsibility (2 Credits) The concept of profession and professionalism; The concepts ethics and professional work ethics; Ethical standards and behaviours in the office; The difference between ethics and morality; The roles of professional bodies in promoting ethical practices; The roles of government in regulating on ethical practices. 30h (T) C BET 303 Computer Business Applications I (2 Credits) In-depth activities in PowerPoint, Excel and adds Access to round out the complete the Microsoft Office Pro suite. These activities will integrate databases, spreadsheets and graphics. 30h (T) C BET 304 Computer Business Applications II (2 Credits) In this course students desktop publishing using Adobe PageMaker. They will create advertisements, newsletters, fliers, brochures, newspapers, yearbooks, magazines, etc. Students will develop layout and design elements with eye appeal. They will emulate tasks in

15 the publishing, graphics industry and offices. Data will be created, manipulated, retrieved, using templates, digital camera images, Internet data and scanned images. 30h (T) C BET 305 Web Page Design (2 Credits) Students learn the different types of websites and information delivery using the Internet; the concepts of e-commerce and e-business and the role of successful webpage production to achieve online business success and delivering information online. 30h (T) E BET 306 People Communication Skills (2 Credits) Explain the relationships in work environment; List various ways colleagues can be addressed in the office; Deal with difficult persons; Evaluate interactions with colleagues, boss, junior, etc.; Maintain a good image; Display a positive attitude in the office; Dress appropriately and professionally; Be competent in the profession; Maintain a pleasant working relationship with people; Display maturity when working under stress, or within short notices; Maintain well integrated personality; Learn to listen attentively; Take notes when a speaker is speaking; Ask questions for clarification; Explain office politics, the political structure of an office and the importance of political structures in a working environment; List beneficial office politics in the office. 30h (T) C BET 307 Information and Media Management (2 Credits) Includes study of the criteria by which records are created, stored, retrieved, retained and disposed, as well as attention to study of the managerial consideration necessary for effective selection and utilization of office machines, equipment, procedures and personnel. 30h (T) E BET 308 Advanced Stenography and Transcription (3 Credits) This course should be taken in conjunction with methods of teaching Shorthand. The transcription of shorthand notes into typewritten copy, sentence structure, correct grammar, spelling and good typewriting techniques: Increasing dictation speed for new material as the course progresses. 15h (T) 30h (P) C BET 309 Company Secretarial Practice (2 Credits) Definition of meeting; Types and essentials of a valid meeting; Appointment and duties of a Chairman; Conduct of meetings: motions and voting; Resolution and minutes; Defamatory statements and defences; Illegal assemblies; Constitution of a Company; Local Government meetings; Machinery of Government; The Judiciary. 30h (T) C BED 306 Entrepreneurship in Business Education (2 Credits) Entrepreneurs and entrepreneurial opportunities; Analyzing customer groups and developing a plan to identify, reaching and keeping customers in a specific target market; Applying economic concepts when making decisions for an entrepreneurial venture; Using the financial competencies needed by an entrepreneur; Recognizing that entrepreneurs must establish, maintain and analyze appropriate records to make business decisions; Developing a management plan for an entrepreneurial venture; Analyzing how forms of business ownership, government regulations and business ethics affect entrepreneurial ventures. 30h (T) C BED 308 Business Education Methods II (2 Credits Special methods of teaching basis business subjects; special methods of teaching the skill subjects (keyboarding, shorthand transcription, clerical practice & stenographic practice); 15

16 special methods of teaching vocational business (non-skill) subjects (basic business subjects, bookkeeping, data/word processing, & distributive subjects); measurement and evaluation in business education; extending learning beyond the classroom (cooperative part-time business education programmes, adult programmes in business education & business student organisations); induction/in-service training and workshops organization and management. (30h (T) C BED 311 Teaching Practice (I) (3 Credits) Actual teaching and classroom observation. BED 319 Students Industrial Work Experience Scheme (S.I.W.E.S.) II (1 Credit) Students are expected to go for the second Industrial Attachment in any establishment, e.g., Banks, Insurance Company, Industry, Ministry, organized offices, etc. The attachment is for eight (8) weeks during the long vacation at the end of Rain Semester. 15h (P) C 400 Level ACCOUNTING EDUCATION OPTION BEA 401 Nigerian Taxation II (2 Credits) Law and practice of income tax. Personal allowances, relief and tax payable. New trades and cessation. Company income tax, tax assessment and treatment of educational losses. Capital allowances. Role of taxation in national planning and development. Educational Tax Fund (ETF). Value Added Tax (VAT). 30h (T) C BEA 402 Financial Institutions (2 Credits) Importance of money in the modern economy; Financial institutions; Relationship between central authority and financial institutions; Commercial, development and merchant banks; Non-money and capital markets in LDCs; International commercial organisations. 30h (T) C BEA 403 Business Education Finance (2 Credits) National and State budgets in relation to education, government and private financing of Business Education, primary, secondary, post-secondary, university and non-formal education. Principles and Practice of school budgeting and salary scheduling. 30h (T) E BEA 404 Special Accounting Applications (2 Credits) Forms of business ownership (Applying appropriate accounting techniques for the formation and allocation of earnings of a partnership; applying appropriate accounting principles to government and not-for-profit entities). Payroll (Calculation of deductions including federal income tax, state income tax and other deductions to determine net pay). Income taxation. Managerial accounting principles and systems. 30h (T) E BED 403 Contemporary Issues in Business Education (2 Credits) Issues in business education; Conflict and conflict resolution; Current issues and problems of the educational system and solutions. 30h (T) C BEA 405 Interpretation and Use of Data (2 Credits) Planning and control (Cost-volume-profit and contribution margin analyses in planning operations; a budget for planning purposes; applying variable and absorption costing concepts 16

17 to analyse profitability). Decision making ( Differential analysis to make the following types of decisions: making or buying a product; leasing or buying an asset; discounting a department; plant, or product; offering discounted prices on special orders; replacing or repairing equipment). 30h (T) C BEA 406 Principles and Methods of Teaching Accounting (2 Credits) The history and development of accounting instruction and materials, aims and objectives in light of current trends. Textbook selection, lesson planning, classroom procedures, tests and measurements, audio-visual and other teaching aids are discussed. 30h (T) C BED 409 Business Education Professional Seminar (2 Credit) To provide a forum for dialogue on problems and concerns in achieving effectiveness in the student teaching experience and subsequent related business education teaching. 30h (T) C BED 411 Teaching Practice (II) (3 Credits) Actual teaching and classroom observation. 17 DISTRIBUTIVE EDUCATION OPTION BEM 401 Markets and Prices (2 Credits) How different prices affect the buying and selling decisions of consumers and producers; The role of the market in determining what, how and for whom economic goods and services are produced in the Nigerian economy; How the equilibrium price changes according to changes in supply or demand; How a market reacts to governmental intervention (e.g., ceilings, floors and regulations). 30h (T) C BEM 402 Market Structures (2 Credits) How competition among sellers of a good or service generally results in lower price for buyers and lower profit for sellers; The characteristics of monopoly and natural monopoly and identity examples in the market; The major barriers to new firms entering a market and how the barriers affect the level of competition in an industry; Examples of positive and negative externalities (e.g., spillover costs) and analyzing the government s role in correcting market failures (e.g., tax policies, subsidies and regulations). 30h (T) C BED 403 Contemporary Issues in Business Education (2 Credits) Issues in business education; Conflict and conflict resolution; Current issues and problems of the educational system and solutions. 30h (T) C BEM 403 Productivity (2 Credits) How investment in research and development affects productivity; Distinguishing between fixed, variable, explicit and costs; The principle of diminishing returns and illustrating how it relates to productivity; Differentiating between lowest cost, marginal cost and average cost per unit; Short-run average costs and long-run average costs. 30h (T) E BEM 404 International Trade Relations (2 Credits)

18 Importing and exporting (Differences between exporting a good and exporting a service; the steps in the importing and exporting process; Trade barriers and agreements (Why governments impose trade barriers, e.g., quotas, tariffs, licensing requirements and exchange rate controls; Balance of trade. 30h (T) C BEM 405 Production Management (2 Credits) Operations and production (Define standards as they apply to international business); Describe the role of International Organization for Standardization; Describe an ISO standards; Human resources; Strategic Management. 30h (T) E BEM 406 International Marketing (2 Credits) Foreign markets and consumer behaviour; Marketing research; Product development; Standards and measures; Pricing strategies; Distribution channels and intermediaries; Transportation and shipping; Promotional activities.30h (T) C BEM 407 International Finance (2 Credits) Currency and exchange (Apply international financial strategies, e.g., hedging, third-party help, pooling risk and diversification to manage foreign exchange risks); Financial institutions and trade agreements (Growth, regulations and the impact of international banking on global business); Payment methods and reporting (Payment options available in international trade o given situations); Risk management. 30h (T) C BEM 408 Principles and Methods of Teaching Marketing (2 Credits) The history and development of marketing instruction and materials, aims and objectives in light of current trends. Textbook selection, lesson planning, classroom procedures, tests and measurements, audio-visual and other teaching aids. 30h (T) C BED 409 Business Education Professional Seminar (2 Credits) To provide a forum for dialogue on problems and concerns in achieving effectiveness in the student teaching experience and subsequent related business education teaching. 30h (T) C BED 411 Teaching Practice (II) (3 Credits) Actual teaching and classroom observation. 18 OFFICE TECHNOLOGY EDUCATION OPTION BET 401 ICT Office Applications I (3 Credits) This course provides a solid background in developing a higher level of proficiency in computer, application software and keyboarding skills; More advanced applications in Microsoft Office, including Word, Excel and PowerPoint. This is purely office application. 15h (T) 30h (P) C BET 402 ICT Office Applications II (3 Credits) Know advanced word processing and revise keyboarding principles and techniques; Apply health and safety principles when operating computers at work; Develop skills using spreadsheet applications and develop keyboarding techniques to enter data accurately. 15h (T) 30h (P) C

19 BED 403 Contemporary Issues in Business Education (2 Credits) Issues in business education; Conflict and conflict resolution; Current issues and problems of the educational system and solutions. 30h (T) C BET 403 Stenography and Transcription III (3 Credits) Know and develop the ability to take down dictation passages for production work and varied materials at irregular speed of not less than 80 wpm with S.l. of 1.30; Know how to compose business and other relevant documents from limited information or instructions; Know how to plan, organize and produce mailable documents; Understand the techniques for covering meetings and recording the proceedings of a meeting; Acquire the skills for collecting relevant information from source documents. 15h (T) 30h (P) C BET 404 Principles and Methods of Teaching Keyboarding/Information Processing (2 Credits) This course covers strategies of teaching touch keyboarding and word processing applications. Emphasis is on the psychology of skill development. Hardware and software selection, lesson planning, classroom procedures, tests and measurements, audio-visual and other teaching aids are discussed. 30h (T) C 19 BET 405 Principles and Methods of Teaching Stenography and Transcription (2 Credits) This course is designed to prepare secretarial (office) teachers for the teaching of stenography and transcription. Comprehensive coverage of the material and methods for teaching stenography are done. 30h (T) C BED 409 Business Education Professional Seminar (2 Credits) To provide a forum for dialogue on problems and concerns in achieving effectiveness in the student teaching experience and subsequent related business education teaching. 30h (T) C BED 411 Teaching Practice (II) (3 Credits) Actual teaching and classroom observation.

20 20 SUMMARY 100 LEVEL Compulsory: EDU 114 (2), 115 (2), 116 (2) = 6 BED 102 (2), 103 (2), 104 (2), 105 (2), 106 (2), 107 (2), 109 (3), 110 (3), 111 (2), 112 (2) = 22 Electives: At least 2 Credits from BED 101 (2), 108 (2) = 2 Required: GNS 101 (2), 102 (2) = 4 TOTAL = 34 Credits 200 LEVEL Accounting Education Option Compulsory: EDU 201 (2), 202 (2), 203 (2), 204 (2) = 8 BEA 201 (2), 202 (2), 203 (2), 204 (2), 205 (2), BED 211 (2), 212 (2), 213 (3), 219 (1) = 22 Electives: At least 2 Credits from BED 201 (2), BEM 201 (2) = 2 Required: GNS 201 (2), 202 (2) = 4 TOTAL = 36 Credits Distributive Education Option Compulsory: EDU 201 (2), 202 (2), 203 (2), 204 (2) = 8 BED 202 (3), 204 (2), 211 (2), 212 (3), 213 (2), 219 (1), BEM 201 (2), 202 (2), 203 (2), 204 (2), 205 (2) = 23 Electives: At lease 2 Credits from BED 201 (2); 206 (2) = 2 Required: GNS 201 (2), 202 (2) = 4 TOTAL = 37 Credits Office Technology Education Option Compulsory: EDU 201 (2), 202 (2), 203 (2), 204 (2) = 8 BET 204 (2), 206 (2), 207 (3), 208, 209 (2),(3), 210 (3), 211 (2), BED 206 (2), 212 (3), 213 (2), 219 (1) = 25 Electives: At lease 2 Credits from BED 205 (2); 211 (2) = 2 Required: GNS 201 (2), 202 (2) = 4 TOTAL = 39 Credits 300 LEVEL Accounting Education Option Compulsory: EDU 301 (2), 302 (2), 303 (2), 304 (2), 305 (2), 306 (2) = 12 Entrepreneurship Education: BED 301 (2) = 2 BED 302 (2), 303 (2), 304 (2), 305 (2), 306 (2), 319 (1), BEA 301 (2), 302 (2) = 17