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Accounting Technicians Scheme - ATS

PREAMBLE 

The Accounting Technicians Scheme was established by the Institute in 1989 with the primary aim of producing competent and technical middle level accounting personnel for the Accounting profession and to meet the needs of the Nigerian economy. The Scheme also provides a recognised qualification for the same level of staff for practising Accountants and Auditors, Management consultants, the Financial institutions, Industries, Commerce and the Public service. The initiative has a range of opportunities for graduands who are numerate and wish to develop worthwhile careers in accounting and related fields.

The Scheme also provides opportunities for the graduands to attain the peak of the profession by aspiring and qualifying as Chartered Accountants. For this class of Nigerians, the programme holds out a dual advantage.

While they have opportunity to progressively advance on the rungs of the ladder of their careers, the graduates of the scheme are additionally eligible to register as students for the Professional Examinations and thereafter claim exemptions from the Foundation, Intermediate and Business Law in P.E I levels. To attain the above objectives, the graduates of the scheme need to be adequately equipped with intellectual abilities and practical skills that would enable them function effectively within the economy and if they wish, pursue further academic and professional qualifications.. ·

The AAT certificate can also be used to secure admission into a University to study B.Sc Accounting, Banking & Finance, Economics, Taxation, Business Administration, etc. Many Nigerian Universities equate AAT Certificate with ND (Accounting) Upper Credit and, so, admit holders into 200 level of a relevant degree programme. This is particularly crucial because these days, importance is attached to University degrees by employers of labour in the Nigerian and global economy.

An AAT certificate holder can work in both the private and public sectors of any economy in the world.. 

Syllabus Structure

PART I


Basic Accounting Processes and System 
Economics 
Business Law 
Communication Skills

 

PART II

Principles and Practice of Financial Accounting
Government Accounting 
Quantitative Analysis 
Information Technology

     

PART III

Preparation and audit of Financial Statements
Cost Accounting and Budgeting 
Preparing Tax Computation and Returns 
Management

 

 

ADMISSION REQUIREMENTS

a) Five (5) credit passes including English Language and Mathematics in the West African School Certificate Examination, General Certificate of Education or Senior Secondary Certificate Examination in not more than two sittings.
b) Ordinary National Diploma of any Polytechnic recognized by the Council of the Institute.
c) National Certificate of Education (NCE) from any College of Education.
d) Any other relevant qualification approved by the Institute. 

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