National Diploma & Higher National Diploma



The Department of Accountancy was established at the inception of the Polytechnic in 1977. From inception, the Department has been running National Diploma (ND) and Higher National Diploma (HND) programmes in Accountancy till 1981 when both programmes were granted NBTE and ICAN full accreditation. The faculty of Business and management came into being at the beginning of the 1981/1982 academic session and Accountancy, finance and Banking was one of the four (4) Department that made up the faculty. Mr. E.E Etefia was appointed the first acting Head of the Department. The two courses were programmed to give the students the advantage of passing professional examinations in Accountancy and Banking as well as the award of Diploma. A successful completion of ND II enabled students to pass level of any accountancy professional examinations. Also, a successful completion of HND affords a student the opportunity of passing the Final examination of the said professions. The department permanent started staff strength for the period was five (5) with student population from a modest averaging of between 300 to 350 and had the highest student’s population in the whole polytechnic as at then. In 1998/99 session, the Department has concluded plans and a proposal was submitted to the academic board seeking approval to introduce ND and HND part-time program in Accountancy. Since then the Department gain several re-accreditations of the ND and HND programs till date. The Department have been headed by the following persons; NAME DATE 1. Mr. E.E Etefia Jan 1st 1981 to 31st Dec 1986 2. Mr. N.K Nmadu Jan 1st 1987 to 31st Dec1989 3. Mr. G.A Afolayan Jan 1st 1990 to 31st Dec 1992 4. Mr. I.V Odionye Jan 1st 1993 to 31st Dec 1994 5. Mrs. H.G Mustafa Jan 1st 1995 to 31st Dec 1996 6. Mr. Effiong .N. Ekpo Jan 1st 1997 to 31st Dec 1998 7. Mr. Ogohi .J.A Jan 1st 1999 to 31st Dec 2002 8. Mr. V.O Onochie Jan 1st 2003 to Jan 20th 2004 9. Mrs. H.A Mustafa Jan 21st 2004 to Nov 14th 2007 10. Mr. S.O Bello Nov 15th 2007 to Aug 2008 11. Mr S.A Barnabas Oct 20th 2008 to Nov 29th 2012 12. Mr. Idris Adama Jan 20th 2012 to Dec 2012 13. Mr. I. R Kolajo Jan 21st 2013 to Jan 25th 2015 14. Mall. Umar Kutigi Jan 26th 2015 to Feb 25th 2016 15. Mr. S.O Bello Feb 28th 2017 to Jan 20th 2019 16. Dr. S.A Barnabas 21st Jan 2019 to Sept 15th 2019 17. Mr. N.E Alamu Sept 16th 2019 to Sept 2022 18. Amb Kpanga Collins Kpanga Sept 16th 2022 to Date … As at today the Department staff strength is 47 academic staff made up of seven (7) Ph’D holders and 10 Ph’Ds in view and others with M.Sc and few with First Degree

The Federal Polytechnic Bida

Department Contact Info

National Diploma (ND)

North Central, Nigeria
KM 1.5, Doko Road, Bida
Niger State


Mon – Fri 9:00A.M. – 4:00P.M.

Social Info

Why Study Here?

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: (i) demonstrate a basic knowledge of financial operations of different types of business. (ii) assist in the collection and integration of basic financial data for use in investment decisions. (iii) prepare final accounts of business. (iv) assist in the preparation of short- and long-term budget plans; (v) collect and collate relevant financial information to aid superior officers and management in making financial decisions. (vi) interpret some basic ratio, statistical and financial data. (vii) carry out a preliminary survey and feasibility studies. (viii) understand the principles of financial accounting and their application to business situations. Objectives of the Higher National Diploma (HND) Accountancy Programme. The general objectives of the HND Programme are: (i) to transmit at a higher level, a body of knowledge and a command of adequate management skills and techniques; (ii) to produce graduates who are capable of managing organizations’ resources and communicating effectively; (iii) to make the graduate understand his environment and the community (local and international); (iv) to inculcate into the graduate, the ethical and social responsibilities of an accountant. The HND Accountancy programme should contribute adequately to the production of good quality and dedicated managers for commerce, industry, private and the public sector. 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: (i) Prepare the final accounts of all kinds of business organizations including group accounts. (ii) Set up and operate an accounting system for any of business in an economy. (iii) Analyse and interpret corporate reports. (iv) Advise on investment decisions in the capital market. (v) Prepare audit programmes. (vi) Lead a stock-taking team for audit purposes. (vii) Prepare budgets, propose and appraise standard costs, and analyse variances for control purposes. (viii) Provide information for price fixing and marketing strategies. (ix) Collect, collate and analyse data for feasibility reports and project appraisal. (x) Carry out special investigations on how company resources have been utilized. (xi) Advise on and carry out formation and registration of new companies. (xii) Employ modern technology in carrying out managerial functions. (xiii) Prepare Tax returns, tax computations and advise on tax savings.

Addmission Requirement

National Diploma Requirement (ND)

ND ADMISSION REQUIREMENTS (O’LEVEL + UTME) Applicants with the following qualifications may be considered for admission into the National Diploma programme by direct entry: (i) G.C.E. Ordinary level or its equivalent (W.A.S.C., S.S.C.E, NABTEP) with five (5) credit passes in English Language, Mathematics and any other three subjects from the following: Economics, Business Methods, Principles of Accounts/Book Keeping & Accounting, Commerce, Geography, Government/Civic Education, Agric Science/Biology and ICT obtained at not more than two sittings, or Five credit passes in relevant subjects as stated in (i) above obtained at the final examination of an NBTE recognized Preliminary ND Programme offered by the polytechnics and similar post-secondary technical institutions.

Higher National Diploma Requirement (HND)

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.


Head of Department
Amb. KPANGA COLLINS KPANGA attended central Primary School Sankwala Cross River State between 1976 and 1982 where he completed his First school Living certificate in 1982. He had his Secondary Education at Commercial Secondary School Irruan, Boki local government Cross River State and Army Day Secondary School Minna between 1982 and 1989 where he obtained his Junior WAEC in 1985 and Senior Secondary Certificate in 1989 respectively In January 1990 he was enlisted into the Nigeria Police and while in service he attended The Federal Polytechnic Bida, Niger state from 1992 to 1995 for his National Diploma in Accountancy. He went back to the same institution between 1996 and 1999 for his Higher National Diploma in Accountancy. For his professional qualification, he attended Nigerian College of Accountancy Jos between 2002 and 2003 where he passed his professional examination and was inducted in 2008 at Yenogoa, Bayelsa state MCPD with number 10479 in 2008. He worked briefly with Niger state Polytechnic as a part-time lecturer from 2004 – 2006 when he later got appointment with Federal Polytechnic Bida, as an Instructor/Lecturer in 2006 and rose through the ranks to the position of Chief instructor and later converted to lecturer cadre in 2021 as a Senior lecturer. After some years of lecturing, he went to Bayero University Kano in 2013 and 2014 for his Post Graduate Diploma in Accountancy. He attended Modibo Adama University of technology Yola between 2012 and 2018 where he obtained his Bachelor of Science Degree in Accounting. He equally attended Ebonyi State University Abakaliki between 2015 and 2021 where he obtained his M.Sc Degree in Accounting in 2021. At present he is a doctoral student of Ibrahim Badamasi Babangida University Lapai where he is pursuing Ph’D Degree in Accounting. In August 2022 he was elected as the Head of Department of Accountancy, the Federal Polytechnic Bida, Niger State. He became the first graduate of the Department to become the Head of Department. He has attended conferences and seminars and had nineteen (23) papers to his credit and had thirteen (16) publications at reputable Journals. He has received a lot of meritorious certificates for service to humanity. The most recent is 2019 by the General Council Assemblies of God Nigeria with honor of “Ambassador of The Kingdom”. Subsequently he is addressed “Ambassador Kpanga Collins Kpanga”. There are other awards from unions and associations. Contribution to humanity includes;  Adviser to Student Union Government  Adviser to different student associations (including CASOR)  A fighter of social vices on campus (Cultism, indecent dressing, drug abuse, exam malpractices)  Complain Desk Officer “SERVICOM unit’’ Federal Polytechnic Bida (2008 till date)  Member of various committees in the polytechnic  Staff Adviser Student Union Government on Security  Staff Adviser, National Association of Polytechnic Accountancy Students, Federal Polytechnic Bida for several years.  Support students financially when the need arises