Lumina Open University

First Semester
S/N	Course Code	Dowbload Course Materials
1	GST 111	Communication in English
2	GST 112	Nigerian Peoples and Culture
3	ACC 101	Introduction to Financial Accounting I
4	AMS 102	Basic Mathematics
5	AMS 103	Introduction to Computers
6	AMS 104	Principles of Project Management
7	LOU -ACC 111	Fundamentals of Economics
Second Semester
S/N	Course Code	Dowbload Course Materials
1	ACC 102	Introduction to Financial Accounting II
2	GST 113	Critical thinking
3	AMS 105	Business Communication
4	AMS 106	Organizational Behaviour
5	LOU -ACC 121	Introduction to Business Law
e-Courseware

First Semester
S/N	Course Code	Dowbload Course Materials
1	GST 212	Philosophy, Logic, Existence and Human
2	ENT 211	Entrepreneurship and Innovation
3	ACC 201	Financial Accounting, I
4	ACC 203	Corporate Governance & Accounting Ethics
5	LOU -ACC 211	Principles of Microeconomics
6	LOU -ACC 212	Principles of Macroeconomics
Second Semester
S/N	Course Code	Dowbload Course Materials
1	ACC 202	Financial Accounting II
2	ACC 204	Cost Accounting
3	ACC 206	Accounting Laboratory
4	GST 213	Ethics and Society
5	ENT 212	Business Planning
6	ACC 207	Forensic Accounting
7	LOU -ACC 213	Quantitative Analysis for Business
8	LOU -ACC 221	Financial Data Analytics
e-Courseware

First Semester
S/N	Course Code	Dowbload Course Materials
1	GST 312	Peace and Conflict Resolution
2	ENT 312	Venture Creation
3	ACC 301	Financial Accounting I
4	ACC 305	Taxation I
5	ACC 303	Management Accounting
6	ACC 308	Public Sector Accounting
7	LOU -ACC 311	Intermediate Financial Accounting I
8	LOU -ACC 313	Financial Markets and Institutions
Second Semester
S/N	Course Code	Dowbload Course Materials
1	ACC 302	Financial Accounting II
2	ACC 306	Taxation II
3	ACC 307	Auditing and Assurance I
4	ACC 311	Entrepreneurship in Accounting
5	GST 313	Global Issues
6	ENT 313	Business Strategy and Planning
7	ACC 310	Financial Statement Analysis
8	LOU -ACC 321	Accounting Information Systems
9	LOU -ACC 322	Investment Analysis
10	LOU -ACC 312	Intermediate Financial Accounting II
e-Courseware

First Semester
S/N	Course Code	Dowbload Course Materials
1	ACC 401	Advanced Financial Reporting
2	ACC 402	Corporate Reporting
3	ACC 403	Auditing and Assurance II
4	ACC 404	Financial Management
5	LOU -ACC 411	Advanced Taxation
6	LOU -ACC 412	International Accounting Standards
7	LOU -ACC 413	Financial Risk Management
8	LOU -ACC 421	Sustainability Accounting
Second Semester
S/N	Course Code	Dowbload Course Materials
1	ACC 405	Bankruptcy & Liquidation
2	ACC 406	Strategic Cost Management
3	ACC 490	Project
4	LOU -ACC 422	Treasury and Cash Management
5	LOU -ACC 423	Corporate Valuation
6	LOU -ACC 424	Accounting Research Methodology
e-Courseware

B. Sc. Accounting Courseware