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  • The Education Summit organized by the Government of Cross River State in February 2000 recognized among others the role of Management Social Science and Technological courses in the development of the state in particular and the nation in general. This informed the merger of three tertiary institutions which metamorphosed into Cross River University of Technology through Executive Bill No. 9 of 2002 (later amended as Bill No. 6 of 2004). By this instrument the Cross River State House of Assembly established the Cross River University of Technology (CRUTECH) which took off in September 2002, merging the former state owned tertiary institutions namely: The Polytechnic, Calabar, College of Education, Awi-Akamkpa, Ibrahim Babangida College of Agriculture, Ovonum, Obubra.

    This led to the establishment of the Faculty of Management Sciences at Ogoja in the 2002/2003 academic year. The Department of Accountancy is one of the departments in the Faculty of Management Sciences. Currently the department offers a four years full time and five years part-time Bachelor of Science (B.Sc.) degree programme in Accountancy.

    The department presently enjoys full accreditation by the National Universities Commission (NUC) and the Institute of Chartered Accountants of Nigeria (ICAN). The founding Acting Head of Department was Mrs. Atim E. Esang (2002 – 2005). Successive Acting Heads of Department were: Mr. Bernard Edu (2005-2008)., Mr. Simeon Etim (2008 – 2010) and Mrs. Atim E. Esang (2010 – 2011). The current Head of Department is Dr.Ndifon Ojong Ejoh (2011 – date). It is hoped that as the university grows, more disciplines will be established so as to enhance and sustain academic excellence and development.
    B.Sc. Accountancy:

    The curriculum and course specification for the award of Bachelor of Science degree in Accountancy in Cross River University of Technology (CRUTECH) is developed to cover the four areas specified by NUC which are:
    a) Theoretical and conceptual foundation
    b) Tools and techniques of analysis
    c) Specialization of skills
    d) Environmental and cultural sensitivity

    Philosophy
    Accountancy is vital to all business organizations regardless of their activities, purposes or scope of economic operations and financial transactions. Accountability requires the measurement, documentation and communication of economic data, and financial information. The general philosophy of this programme is to produce accountancy graduates that can take up the responsibility of accountancy functions in industrial, commercial, public and other human organizations after graduation, with integrity and soundness of mind.

    VISION
    In line with the University’s vision, the department is established to be a Centre of excellence with adequately qualified and well-motivated staff, engaged in high quality teaching and research, for the production of graduates of accountancy who can compete with their peers anywhere in the world.

    MISSION
    To produce high quality and well trained graduates and researchers in Accountancy for active participation in the socio-economic development of the State and Nation.

    OBJECTIVES
    The followings are the specific objectives for the Accountancy Programme in Cross River University of Technology (CRUTECH):
    (i) The provision of basic knowledge needed for an understanding and analysis of problems related to accountancy, auditing, financial management, taxation and management information system.
    (ii) The equipment of students of accountancy with the skills needed for decision-making, using scientific techniques and tools.
    (iii) The inculcation in students the awareness of the sensitivity of environmental factors and conditions and their impact on management/administration practice and decision.
    (iv) The development of leadership and interpersonal skills, which are needed for working in organization.
    (v) Production of high quality accountants and financial analysts who will be able to compete with their peers or counterparts in any were in the world.
  • Admission Requirements
    Admission of students into the departments is through the University Matriculation Examination conducted by Joint Admission Matriculation Board (JAMB).
    To qualify for admission into the Department of Accountancy for the B.Sc. programme in Accountancy, a candidate must satisfy the general University requirements as outlined in the JAMB brochure guidelines for admission to first degree courses in Nigerian Universities. The candidate must fulfill the faculty and departmental requirements as prescribed below:

    JAMB (UTME)
    A candidate may qualify for admission into the Faculty of Management Sciences and the Department of Accountancy by satisfying the following:-
    a) Possessing of at least five (5) O’ Level credits including the following subjects: English Language, Mathematics, Economics, in WAEC or a combination of WAEC and other equivalents.
    b) Obtaining a score in Unified Tertiary Matriculation Examination (UTME) in English Language, Mathematics, Economics and any other one from the social sciences subject or art subject of not less than the minimum scores required by the University, the faculty and the department.

    JAMB-DIRECT ENTRY (DE)
    Candidates qualifying for direct entry admission will be holders of B.Sc., HND, OND, NCE, ACA, CNA and other related professional qualifications at credit pass in addition to the UME entry requirements.

    REGISTRATION PROCEDURES
    Candidates who meet the above requirements and are so admitted shall obtain a temporary admission letter from the University, present themselves to a screening team for screening and sighting of their certificates and shall thereafter pay the prescribed school fees into specified Cross River University of Technology’s account and proceed to register at both the department and the faculty.
    1. ACADEMIC STAFF

    S/N

    NAME

    RANK

    QUALIFICATIONS WITH DATES

    REMARK

    1

    DR. NDIFON OJONG EJOH

    HEAD OF DEPT.

    B.Sc. (ACCT) 2000, M.Sc. (2005), Ph.D. (2011), ACCA. (2004)

    FULL TIME

    2

    PROF. GABRIEL NGOZI EMECHETA

    PROFESSOR

    B.Sc. (1978), M.Sc. (ACCT. & FIN.) 1983,CIMA (1983) ACT, (TAXATION), Ph.D (ACCT. & FIN.) 1992, D.Sc. (1996), FCA (2000), FCMA (1989), CNA (1995), FAIA (2010), MBA, M.Sc (PUBLIC ADMIN.)

    FULL TIME

    3

    DR. IORAVER NYENGER TSEGBA

    READER

    B.Sc. (ACCT) M.Sc. (ACCT & FIN), Ph.D (ACCT & FIN), CAN

    ADJUNCT

    4

    DR. JOSEPH OFFIONG UDOAYANG

    SENIOR LECT.

    B.Sc. (ACCT.) 1987, MBA (1990), M.Sc. (2002), Ph.D. (2006).FCNA

    ADJUNCT

    5

    DR PETER OTI

    SENIOR LECT.

    B.Sc (ACCT), MBA, M.Sc, Ph.D

    ADJUNCT

    6

    DR. NSIMA  J. UMOFFONG

    LECT. I

    B.Sc. (ACCT.) 1988, MBA (ACCT.) 1991, Ph.D. (2014).

    ADJUNCT

    7

    DR. SYLVANUS USHIE OKO

     LECT. I

    B.Sc. (ACCT.) 2000, M.Sc.  (2005), Ph.D. (2011), ACM.(2002)

    FULL TIME

    8

    DR. DOMINIC ALEXANDER EKPE

    LECT. I

    B.Sc. (ACCT.) 1982, M.Sc. (2001), Ph.D. (2011)

     (CONTRACT)

    9

    UKET EWA

    LECT. I

    B.Sc. (ACCT.) 2007, M.Sc.  (2011), FCA (2009)

    FULL TIME

    10

    UBANA UBI IWARA

    LECT. I

    B.Sc. (1990), M.Sc.  (2006)

    FULL TIME

    11

    OROK EKPO OROK-DUKE

    LECT. I

    HND (ACCT.) 1996, PGD (2000), MBA (WITH THESIS) 2002

    FULL TIME

    12

    JOSEPH IDAGU OGAH

    LECT. I

    B.Sc. (ACCT.) 1998, MBA (WITH THESIS) 2004

    FULL TIME

    13

    VINCENT ADAKA ADU

    LECT. I

    B.Sc.  (ACCT.) 1990, M.Sc.(ACCT)2008 , ACA (2011)

    ADJUNCT

    14

    EKPE IBOM EKPE

    LECT. I

    B.Sc.  (ACCT.) 2000, ACA (2010)

    ADJUNCT

    15

    FELIX BASSEY INYANG

    LECT. II

    B.Sc. (ACCT.) 1988, MBA (1994)

    FULL TIME

    16

    JACOB SACKEY

    ASST. LECT.

    B.Sc. (ACCT.) 1997, M.Sc.(2001), MCIB, ACCA

    FULL TIME

    17

    MICHAEL A. USIABULU

    ASST. LECT.

    B.Sc. (ACCT.) 1984, ACA (1997)

    FULL TIME

    18

    ELENG DAVID MBOTOR

    GRADUATE ASSISTANT

    B.Sc.  (ACCT.) 2006

    FULL TIME

     

     

    1. NON-ACADEMIC STAFF

    S/N

    NAME OF STAFF

    QUALIFICATIONS WITH DATES

    NATURE OF APPOINTMENT

    1

    UTSU ADIE

    B.A (ED) 1999, PGD (2001)

    FULL TIME

    2

    AUSTIN A AYIMBAKOSHIE

    HND (SECRETARIAL ADMIN) (1999), PGD (2002)

    FULL TIME

    3

    ABANG RAYMOND

    WASC, MDI CERTIFICATE

    FULL TIME

    4

    RICHARD NGARE

    WASC

    FULL TIME

    EXTERNAL EXAMINERS


    S/N

    NAME

    QUALIFICATIONS

    SUBJECTS MODERATED

    1

    PROFFESOR WILSON E. HERBERT (KSC)

    PHD. (GLASGOW), CFE, CPA, CPFA, FAIA, FCIA, FCNA, FCTI, FNIMN.
    PROFFESOR OF ACCOUNTING &FINANCIAL MANAGEMENT. CERTIFIED FRAUD EXAMINER (USA), & CERTIFIED PROFESSIONAL FORENSIC ACCOUNTANT (CANADA & USA).
    FORMER VISITING PROFESSOR OF FINANCIAL ECONOMICS & INT’L INVESTMENT, NUC, ABUJA.

    ACC 4101&ACC 4201ADVANCE FINANCIAL ACCOUNTING I& II , ACC 4102 &ACC 4202 MANAGEMENT ACCOUNTING I& II, ACC 4103& 4203PUBLIC SECTOR ACCOUNTING AND FINANCE I & II, ACC 4104 & 4204 FINANCIAL MANAGEMENT I& II, ACC 4105 INTERNATIONAL ACCOUNTING AND FINANCE.

    2

    CHRIS NYONG

    BSC (ACCT.), MBA, CFA, CFE, FCA, AUDITOR GENERAL OF THE STATE.

    SAME AS ABOVE.

  • CONDUCT
    (i) Students shall be at the examination room at least 30 minutes before the advertised time for the examination.
    (ii) Students must produce e their registration and identify cards on entry to every examination and leave them conspicuously displayed on the desk for the inspection of the invigilators throughout the examination. It shall be the duty of the invigi9lators to ensure that students write their names, registration numbers and signatures in the attendance register.
    (iii) Students shall write their registration numbers, not their names, clearly at the appropriate place on the cover of every answer booklet and separate sheet(s) attached to the answer booklet.
    (iv) No student shall be allowed to leave the examination roo0m during the first hour of the examination except in cases of emergency. In such emergency cases the invigilator must complete the appropriate forms and refer the candidate to the medical Centre. The script must be retrieved from the candidate before leaving the examination room.
    (v) The invigilator shall put the answer script in labeled envelopes and submit to the chief examiner or course co-ordinator within 30p minutes after the completion of the examination. It shall be the responsibility of the chief examiner in each department to collect it and confirm the number of scripts and sign for the examination scripts.
    MISCONDUCT/PENALTY


    S/N

    MISCONDUCT

    PENALTY

    1

    Obstructing any invigilator/supervisor or other examination official in the performance of his/her duties, thereby causing harm or damage.

    Expulsion

    2

    Impersonation: writing an examination for another

    Expulsion

    3

    Falsification of test or examination marks/grade.

    Expulsion

    4

    Destroying evidence by chewing or by other means or an attempt to do same

    Rustication for one year

    5

    Use of script other than those designated for an examination

    Automatic F for the course concerned

    6

    Use of answer booklet consisting mainly of loose or continuous sheets.

    Automatic F for the course concerned

    7

    Bringing into the exams hall unauthorized material relevant to the examination being taken.

    Rustication for one year

    8

    Copying with cooperation

    Rustication for one year

    9

    Copying without cooperation Giraffing.

    Automatic F for the course concerned

    10

    Presentation of identical responses to the same questions by two or more students in such a way that copying is established

    Automatic F for the course concerned

    11

    All form of communication during examination (e.g.) passing papers or dropping papers, which are picked by another candidate.

    Rustication for one year

    12

    Appearance of different handwritings in the student’s script.

    Expulsion

    13

    Picking and making use of dropped materials relevant to the examination

    Automatic F for the course concerned

    14

    Courier: smuggling of examination question papers in/out of the examination hall with the intention of cheating.

    Rustication for one year

    15

    Reading of notes/text books in during the relevant examination.

    Rustication for one year

    16

    Use of mobile phone or any unauthorized electronic device in the examination hall.

    Rustication for one year.

    ABSENCE FROM EXAMINATIONS
    No student shall be excused from taking the whole or any part of any examinations except on the strength of a medical certificate submitted and recognized by the director of university medical services. In such cases, facts, supported by the evidence, shall be submitted to the faculty board of examiners by chief examination officer.
    The faculty board shall thereafter make recommendations to senate for appropriate action.
    An application by a student, or if he/she is incapacitated, by a person acting on his behalf, for exemption from any examination on medical grounds shall be submitted to the head of department within 7 days after the date of the examination providing full evidence.
    The faculty board of examiners shall make recommendations through the faculty board to senate. 

    APPEALS FOR RE-ASSESSMENT OF EXAMINATION SCRIPTS
    > Student may appeal to the registrar through their head of department and the dean of faculty for a re-assessment of their examination scripts on payment of a fee as stipulated by senate.
    > Appeals for the re-assessment of the scripts can only be made by the students concerned.
    > Group appeals by all candidates involved in a particular course examination cannot be entertained.
    > If the appeal results in a significant improvement (i.e. a change in letter grade) on the student’s original grade, the appeal fee shall be refunded to the applicant.
    > For an appeal to be valid, notice in writing by the student to the head of department must be lodged with the registrar within four weeks of the publication of the relevant results.

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