NBTE Curriculum for Accountancy for ND – PDF 2022/2023 Session

NBTE curriculum for Accountancy for ND 1 and 2 in PDF download format is now available for any interested persons. According to the National Board for Technical Education, all Polytechnics be it private or public operating in Nigeria are mandated to operate with the NBTE approved curriculum for Accountancy according to the as this brings about uniformity in all polytechnics in Nigeria. However, Polytechnic lecturers are at liberty to choose their teaching methods so long as the message is passed across to the students in ways they can comprehend what is being taught by the lecturer.

From all indications, there has been an increase in the search for NBTE approved curriculum for Accounting for ND and HND fresh and returning students. The information provided here has been designed specifically for lecturers, students, Rectors as well as the general public who might be needing the curriculum for various needs especially for study and research purposes.


This post will educate all persons who are in the teaching field about the current NBTE approved curriculum for Accountancy for ND 1 and 2 which covers all the topics meant for first, second, third and fourth semester for the 2022/2023 academic session. It provides in clear terms, what is expected by the National Board for Technical Education as a body in preparing these students for the real world experience where they would be required to put in practice, knowledge acquired in your various areas of specializations.

Ideally, the NBTE curriculum for Accountancy for ND 1 first, second, third and fourth semester is continuation of what was taught in Senior secondary schools. Oftentimes, topics are repeated but this time in a broader version of what has already been taught in SS3. The NBTE curriculum for Accounting as seen below has been designed that way so there can be a flow, that is, a continuation from the previous Senior secondary school 3 in order for fresh students to assimilate what is being taught by the lecturer.

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To further emphasize the important the need for having at your possession, the latest NBTE curriculum for Accountancy is the use of this info as a checklist to ensure that all topics are treated within the prescribed period until the revision week and examination day. It covers the topics and time frame given for each topic and sub topic. It also ensures that the learning process, aims and objectives of the subject meant for that class are successfully accomplished by the Lecturer.

Note that the curriculum for Accounting for State and Government polytechnics is the same used by private Polys in Nigeria. It is the responsibility of the Rectors through various heads of departments (H.O.DS) as any polytechnic found doing otherwise during the routine visit of NBTE monitoring team would face the penalty for going against this directive.

The importance of this course (Accountancy) cannot be overemphasized, this is one of the most important courses available under school of Managements in any polytechnic. It is a very interesting course if well lectured and having the NBTE approved scheme of work makes it even easier because, as a student, you are well aware of the topics to be treated for the full semester and session as a whole.

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This post carries weight because it provides in full, details about the current NBTE curriculum for Accountancy for ND 1 first, second, third and fourth semester. I have the complete curriculum for Accounting  of work for ND 1 and ND 2 as well as HND 1 & 2 for the complete session. However I believe it would be better to break it down course per ND and HND level to avoid over clumsiness.

For those interested in how to register and start up a private Polytechnic in any state in Nigeria, it is important you go through the NBTE approved guidelines for establishing private polytechnic  as this would guide you through the process and give you firsthand information on all requirements that must be put in place before your school can be approved by the Federal Executive Council.

Please note that NBTE curriculum for Accountancy 2022/2023 academic session has been made available in PDF format for FREE because of the size of the document. You can download this file and have at your disposal for reference purposes at your convenience.

What You Stand To Gain from This Post

  • The current NBTE approved Curriculum for all courses offered in Polytechnics in Nigeria
  • NBTE curriculum for Accountancy ND 1 for first semester.
  • NBTE curriculum for Accountancy for ND 2 second  semester
  • NBTE approved curriculum for 2022/2023 academic session.
  • General entry requirements for Accounting for ND 1.


The curriculum for Accounting for ND programmes should contribute adequately to the production of good quality and dedicate business-manpower for commerce, industry, private and public enterprise.

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The Goal and the Objectives of the ND Accountancy Programme:

The goal of the ‘National Diploma in Accountancy is to produce a technician level manpower who can effectively perform a range of functions in the field of Accountancy.

The objectives of the ND Accountancy are to:

  • demonstrate a basic knowledge of financial operations of different types of
  • assist in the collection and integration of basic financial data for use in investment
  • prepare final accounts of companies.
  • assist in the preparation of short and long term budget plans;
  • collect and collate relevant financial information to aid superior officers and management in making financial
  • interpret some basic ratio, statistical and financial
  • carry out a preliminary survey and feasibility
  • understand the principles of financial accounting and their application to business

The NBTE curriculum for ND Accountancy is available for download below. All that is needed of you is to click the download button and save to your mobile or desktop device for use at any time you deem necessary.

DOWNLOAD NBTE Curriculum for Accounting ND – PDF 

Do you have any questions as regards the NBTE curriculum for Accountancy for first, second third and fourth semester? Please feel free to reach out to us via the comment section below and we shall respond accordingly.

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