Bachelor Degree in Customs and Tax Management (BCTM).

 

Program Overview

This is a competence-based three years program which aims to facilitate acquisition of specialized knowledge, skills and attitudes needed for Bachelor Degree holders to perform as customs and/or tax practitioners.

 

Entry Qualifications

Minimum entry requirements is either Two (2) Principle Passes at “A” level or Diploma in related discipline.

 

Program Structure

Bachelor of Customs and Tax Management (BCTM) Year 1

Semester

Code

Name

Classification

Notional Hours*

Credits

1

GSU 07101

Business Law

Fundamental

5

8

GSU 07102

Microeconomics

Fundamental

5

8

TSU 07103

Principles of Accounting

Core

7

10

GSU 07104

Principles of Study Skills

Fundamental

5

8

GSU 07105

Business Mathematics

Fundamental

6

9

GSU 07106

ICT Applications

Fundamental

5

7

GSU 07107

Development Studies

Fundamental

5

7

2

GSU 07208

Business Communication

Fundamental

5

7

CSU 07209

Customs Laws

Core

7

10

GSU 07210

Macroeconomics

Fundamental

5

7

CSU 07211

Tariff Classification

Core

7

10

TSU 07212

Direct Tax Laws I

Core

7

10

TSU 07213

Indirect Taxes

Core

6

9

TSU 07214

Financial Reporting

Core

7

10

Total Credits for Year 1

82

120

                  

Bachelor of Customs and Tax Management (BCTM) Year 2

Semester

Code

Name

Classification

Notional Hours*

Credits

1

CSU 07316

Customs Procedures

Core

6

9

TSU 07317

Direct Tax Law II

Core

7

10

TSU 07319

Public Finance

Core

5

7

CSU 07320

Customs Valuation

Core

6

9

GSU 07321

Field Attachment

Core

3

4

GSU 07322

Business Statistics

Fundamental

5

8

Elective (any two)

GSU 07315

General Management

Fundamental

5

8

GSU 07318

Public Sector Accounting

Fundamental

5

8

TSU 07323

Cost Accounting

Fundamental

5

8

 

2

CSU 07424

Rules of Origin and Export Promotions

Core

7

10

GSU 07425

Management Information Systems

Fundamental

5

8

GSU 07426

Research Methodology

Fundamental

5

8

TSU 07427

Tax Compliance and customer services 

Core

6

9

GSU 07428

Governance and Ethics

Fundamental

5

7

TSU 07429

Introduction to Tax Accounting 

Core

7

10

Electives (any two)

GSU 07430

Management Mathematics

Fundamental

5

8

GSU 07431

Auditing

Fundamental

5

8

GSU 07432

Human Resource Management  Commerce

Fundamental

5

8

Total Credits for Year 2

82

123

 

Bachelor of Customs and Tax Management (BCTM) Year 3

Semester

Code

Module Name

Classification

Notional Hours*

Credits

1

TSU 08101

Tax Administration 

Core

5

8

TSU 08102

Tax Accounting 

Core

7

10

CSU 08103

Customs Enforcement 

Core

6

9

TSU 08104

International Taxation

Core

5

8

CSU 08105

International Trade and Finance Law

Core

5

7

GSU 08106

Field Attachment

Core

3

4

Electives (any two)

GSU 08107

Management Science

 

5

8

GSU 08110

Tax Analysis and Revenue Forecasting

Fundamental

5

8

GSU 08108

Strategic Management

Fundamental

5

7

GSU 08109

Entrepreneurship

Fundamental

5

7

2

GSU 08211

Research Project

Core

 

14

TSU 08212

Tax Audit and Investigation

Core

6

9

TSU 08213

Tax Policy

Core

6

9

CSU 08214

Contemporary Issues in Customs

Core

5

8

TSU 08215

Contemporary Issues in Taxation

  

Core

5

8

Elective (any two)

GSU 08216

Project and Risk Management 

Fundamental

5

7

GSU 08217

Managerial Economics

Fundamental

5

8

GSU 08218

Organisational Behaviour

Fundamental

5

7

 

GSU 08219

Electronic

Fundamental

5

8

Total Credits for Year 3

82

124