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NBTE Curriculum for HND Accounting 1 & 2 (PDF) 2023 Latest Version

NBTE curriculum for HND Accounting for all Polytechnics in Nigeria is now available for free download in PDF. All Polytechnics be it private or public operating in Nigeria are mandated to operate with the NBTE approved curriculum for HND Accounting accordingly as this brings about uniformity on the subject matter 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 HND 1 and 2 Accounting especially by 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.

NBTE Curriculum for HND Accounting 1 & 2 (PDF) [year] Latest Version 1

This post will educate all persons who are in the teaching field about the current NBTE approved curriculum for Accounting for HND 1 and 2 which covers all the topics meant for both first and second semester for the current 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 Accounting for HND 1 first and second semester is all encompassing as it covers all important topics and sub topics for HND 1 and 2. Oftentimes, topics are repeated in HND 2 but in a much broader perspective.

To further emphasize the important the need for having at your possession, the latest NBTE curriculum for HND Accounting 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.

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Note that the NBTE curriculum for HND 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 (HND Accounting) 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 semester and session as a whole.

This post carries weight because it provides in full, details about the current NBTE curriculum for Accounting for HND 1 & 2 in first and second semester. I have the complete curriculum for all programmes available under HND 1 and 2 irrespective if the polytechnic or course because it is approved by the National Board for Technical Education (NBTE).

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.

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Please note that NBTE curriculum for HND Accounting 2023/2024 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 HND Accounting 1 for first semester.
  • NBTE curriculum for HND Accounting 2 second semester.
  • NBTE approved curriculum for 2023/2024 academic session.
  • General entry requirements for Accounting for HND 1.


The HND Accountancy programme has been designed to contribute adequately to the production of good quality and dedicated managers for commerce, industry, private and the public sector.

Goal & Objective of HND Accountancy

The HND Accountancy curriculum is designed to enable students acquire a detailed theoretical and practical knowledge and thorough understanding of accounting procedures and practices required of an Accountant.  This should place the graduates in Management positions in industry, commerce and the public sector.

The graduates of HND Accountancy should be able to:

  • Prepare the final accounts of all kinds of business organizations including group accounts.
  • Set up and operate an accounting system for any of business in an economy.
  • Analyze and interpret corporate reports.
  • Advise on investment decisions in the capital market.
  • Prepare audit programmes.
  • Lead a stock-taking team for audit purposes.
  • Prepare budgets, propose and appraise standard costs, and analyze variances for control purposes.
  • Provide information for price fixing and marketing strategies.
  • Collect, collate and analyze data for feasibility reports and project appraisal.
  • Carry out special investigations on how company resources have been utilized.
  • Advise on and carry out formation and registration of new companies.
  • Employ modern technology in carrying out managerial functions.
  • Prepare Tax returns, tax computations and advise on tax savings.
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The general entry requirements for the HND Accountancy programme shall be:

(a) all the requirements for admission into the ND Accountancy/Financial Studies programme, plus (b) a minimum of lower credit pass (GPA 2.50 and above) in the ND Accountancy/Financial Studies and  (c) a minimum of one year Post ND cognate work experience.

Note: In few exceptional cases ND graduates with a pass (CGPA of 2.00-2.49) in the ND that have worked for two or more years in the field may be considered for admission into the HND programme. The number of such candidates, however, should not be more than 20% of the number of students in the class.

The NBTE curriculum for HND Accounting 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.

To download the PDF file for NBTE curriculum for HND Accounting, click on the download link below and save to your personal device.


Do you have any questions as regards the NBTE curriculum for HND Accounting 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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