BACKGROUND HISTORY OF THE HND

PROGRAMME
In 1992, the Government as part of the educational reforms upgraded the Polytechnics in Ghana to tertiary status. The upgraded Polytechnics run and award HIGHER NATIONAL DIPLOMA (HND) Certificate. One of the prime reasons for instituting the new educational reform and for that matter up-grading the polytechnics is to shift emphasis from the Oxbridge type of education to a more-functional type of education so as to promote and accelerate national development.
The Polytechnics therefore have a distinctive and important role to play in the middle level manpower development which is particularly critical for the effective implementation of decentralization policies and planning reforms. The HND programme because of its nature of being practically inclined and career focused equips its graduate’s capabilities of blending theory with practical.

THE HND ACCOUNTANCY PROGRAMME
HND Accountancy is one of the programmes run in the upgrade polytechnics. The programme has been designed to make diploma eligible to pursue postgraduate degree programmes and obtain exemption up to part of institute of Chartered Accountant:

(Gh) Examination. This purpose is achieved by designing the diploma course to cover the curriculum contents of the Bachelor of Science Administration (B.Sc. Admin), and Bachelor of Commerce (B.Com Accounting programme of the University of Ghana and Cape Coast respectively, as well as the institute of Chartered Accountants (GH) examinations.
I he HND Accountancy programme, is therefore aimed at providing qualification which is closely linked to the need of the accountant the modem business world, and prepares graduates for the work in and sector of the economy-public / ministries, educational institution industry, commerce and private accounting firms. It is also envisage that candidates would undergo acquired basic skills and techniques.

THE HND ACCOUNTANT
The HND Accountant is the person who prepares and controls accounting system of an organization and utilizes the informal produces to prepare financial statements and advises management. Thus, his/her role is basically to collect and process financial data communicate the resultant information for better decision making and control. However, other to understand and appreciate work of the HND Account, we need to look at his/her role in the various sectors of the economy.

GOVERNMENT SECTOR
The HND Accountant assists in the determination, execution and evaluation of government policies in the public sector accounting and auditing. They play a major role in financial reporting and auditing.
Their jobs include:

    1. Budget preparation and payroll computation and analysis.
    2. Internal and external auditing through the design of accounting and internal control systems to safeguard assets and ensure value for money.

PUBLIC PRACTICE
Although, HND Accountants are not Chartered Accountants, however, they assist an3'Chartered Accountant in various ways. With auditing and investigation background, they undertake audit functions to enable the chartered accountants attest to the financial statements of organizations. They also undertake the following advisory roles in the field of finance, taxation and management accounting. Below is a table to facilitate easy comparison between the various Accounting programmes that were considered in the designing the HND Accountancy programme.

HND ACCOUNTING

YEAR ONE
1ST SEMESTER
Principles of Financial
Accounting I
Economics I
Business Law I
Business Mathematics
Communication Skills I
Computer Literacy I
African Studies
Business Communication

2ND SEMESTER
Principles of Finance
Accounting I
Economics II
Management I
Company & Partnership
Law
Computer Literacy I
Quantitative Methods I
Communication Skill II
Introduction to Public
Administration

YEAR TWO
1ST SEMESTER
Finance Accounting I
Public Sector Accounting
Operation Research
Cost Accounting I
Management Info
System
Entrepreneurship I
2" Semester
Principles of Financial
Accounting II
Cost Accounting II

Management
Research Methodology Auu.tmg
Entrepreneurship II

YEAR THREE
1S1 SEMESTER
Financial Accounting III
Management Accounting
Taxation II
Auditing & Investigation I
Public Sector Auditing Business Finance I

2ND SEMESTER
Financial Accounting IV Accounting Theory
Public Sector Accounting Taxation II
Auditing & investigation II
Business Finance II

B.Sc ACCOUNTING

LEVEL 200
1ST SEMESTER
Financial Accounting I
Economics I
Commercial Law I
Business Mathematics
Principles of
Management
Introduction to Public
Administration

2ND SEMESTER
Financial Accounting II
Economics II
Business Communication
Commercial Law I
Introduction to
Computing
Theories of Psychology

LEVEL 300
1ST SEMESTER
Financial Accounting II
Business Finance I
Commercial Law I
Quantitative Methods
Computer Application in
Management
Introduction to Marketing

2ND SEMESTER
Financial Accounting IV
Business Finance I
Company Law II
Research
Methods
Cost Accounting II
Taxation
Public Finance
Labour Economics

1ST SEMESTER
Financial Accounting V
Co5tAcco"nting I Taxation
Public Finance Labour Economics

2ND SEMESTER
Public Sector Accounting Business Policy Cost Accounting I Monetary Theory
investment Fundamentals
2nd Semester
Public Sector Accounting Business Policy Cost Accounting II Monetary Theory
Investment
Fundamentals

B. COMMERCE

LEVEL 200
1ST SEMESTER
Principles of Accounting
Economics I
International Business
Quantitative Methods
Principles of Management
Business Statistics

2ND SEMESTER
Principles of Accounting II
Economics II
Production Management
Marketing Management
Personal Management
Research Methods

LEVEL 300
1ST SEMESTER
Intermediate Accounting
Taxation
Principles of Commercial
Law
Information Retrieval
Management Information
System I
Business Communication

2ND SEMESTER
Intermediate
Accounting II
Cost Accounting
Management Info.
System II
Economy of Ghana

1ST SEMESTER
Advanced Accounting I
Management Accounting Company & partnership
Law I Financial Management
Principles of Auditing! 2nd Semester

Advanced Accounting II Investment Management Company & Partnership
Law II Business Policy
Principles of Auditing II