Candidates seeking admission into the MPhil Accounting Programme are usually those who, although hold MSc degree in Accounting, are not qualified for direct admission into the PhD programme because they obtained an average of between 50-54% in their MSc Accounting Programme or a GPA of 3.00-3.49. In the first category, a candidate in this category who holds an MSc degree in Accounting from Babcock University will be required to run the MPhil degree program without remedial courses. However, where obvious weakness(es) is(are) established in the candidate’s performance in the MSc program, the Department reserves the right to recommend remedial courses but not in excess of eighteen (18) credits to remedy such. In the second category, upon assessment, a candidate in this category who holds an MSc degree in Accounting from other institutions, whose transcript falls short when compared with Babcock MSc Accounting curriculum, will be required to remedy all deficiencies detected within the duration of the MPhil program. The third category of or candidates comprise those with other related degrees such as MSc Finance, Economics, Management and other Social and Management Sciences with a GPA of not less than 3.50. Candidates in this category, upon assessment, will be required to first of all take ALL 800 Level Courses not reflected in their transcript (from the pool of Remedial Courses below) and pass such at a score of not less than 60% before proceeding to take the regular MPhil courses.
M.Phil ACCOUNTING PROGRAMME
| 
			 COURSE CODE  | 
			
			 COURSE TITLE  | 
			
			 1st SEM.  | 
			
			 2nd SEM.  | 
			
			 3rd SEM.  | 
			
			 4th SEM  | 
		
| 
			 
 
 
 GEDS 901 GEDS 902 GEDS 911 GEDS 912 
 
 ACCT 901 ACCT 902 ACCT 903 ACCT 921 ACCT 907 ACCT 906 ACCT 904 ACCT 920 ACCT 880 ACCT 890  | 
			
			 GENERAL REQUIREMENTS 
 
 Personal and Family Wholeness Advanced Statistics Research Proposal and Writing Advanced Research Design 
 CORE COURSES History of Accounting Thought Advanced Research Methodology Advanced Financial Accounting Theory Advanced Management Theory Advanced Auditing Theory Contemporary Issues in Accounting Financial Reporting and Ethics Taxation and Fiscal Policy MPhil Seminar in Accounting MPhil Dissertation  | 
			
			 
 2 
 2 
 
 
 3 
 3 3 3 
 
 
  | 
			
			 
 
 2 
 2 
 
 
 3 
 
 
 3 3 3  | 
			
			 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 (8)  | 
			
			 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8  | 
		
| 
			 
  | 
			
			 TOTAL 43  | 
			
			 16  | 
			
			 16  | 
			
			 3  | 
			
			 8  | 
		
POOL OF REMEDIAL COURSES
BSAD  800       Christian Business Ethics (3  Crds)
  ACCT  801       Advanced Accounting Theory and  Practice (3 Crds)
  ACCT  811       Advanced Management Accounting  (3 Crds)
  ACCT  812       Advanced Taxation (3 Crds)
  ACCT  821       Public Sector Accounting and  Finance (3 Crds)
  ACCT  822       Advanced Audit and Assurance (3  Crds)
  ACCT  832       International Accounting (3  Crds)
  ACCT  852       Economic Theory and Econometrics  (3 Crds)
  ACCT  826       Advanced Financial  Accounting/Reporting (3 Crds)
  ACCT  842       Strategic Financial Management  (2 Crds)
  ACCT  870       Petroleum Accounting (2 Crds)
  ACCT  872       Human Resources Accounting (2  Crds)
              
GRADUATION REQUIREMENTS
- Minimum number of Earned Hours for graduation: 43 credit hours. This excludes the number of credit hours accruing from the Required Remedial courses, where applicable.
 - Minimum number of Years/Semesters for the course: Two years/Four semesters.
 - Minimum residency requirement for graduation: 2 years
 - Minimum CGPA: 3.00 points on a 5.00 point grading scale.
 
- MPhil Dissertation: Every MPhil candidate will be required to undertake approved research and produce a Dissertation under the supervision of a qualified senior member(s) of the department.
 - Candidate must meet all requirements as stipulated in the regulation of the College of Postgraduate Studies.