Bachelor Degree in Customs and Tax Management (BCTM)

 

Overview of the Programme

 The BCTM programme is competence-based developed in accordance with the National Council for Technical Education (NACTE) requirements. It focuses to facilitate students’ acquisition of specialized knowledge, skills and attitudes needed for holders of this qualification to perform as customs and tax practitioners.

 Programme Structure

The programme consists of NTA level 7 and level 8. NTA Level 7 programme is divided into four semesters, each semester has seventeen (17) weeks  inclusive of two (2) weeks for semester.The field practicum which takes place after the end of second semester consists of 8 weeks. The NTA level 8 is divided into two semesters of seventeen (17) weeks study inclusive of two (2) weeks of examinations.It consist of 8 weeks of guided field practicum which take place after the end of fourth semester of NTA level 7.

 

Programme Duration

 The duration of the BCTM programme is three years (36 months)

 

Programme Modules for Bachelor of Customs and Tax Management (BCTM)

 

Year 1, Semester 1

 

Year 1, Semester 2

Code

Name

 

Code

Name

GSU 07101

Business Law

 

GSU 07208

Business Communication

GSU 07102

Microeconomics

 

CSU 07209

Customs Laws

TSU 07103

Principles of Accounting

 

GSU 07210

Macroeconomics

GSU 07104

Principles of Study Skills

 

CSU 07211

Tariff Classification

GSU 07105

Business Mathematics

 

TSU 07212

Direct Tax Laws I

GSU 07106

ICT Applications

 

TSU 07213

Indirect Taxes

GSU 07107

Development Studies

 

TSU 07214

Financial Reporting

 

 

Year 2, Semester 1

 

Year 2, Semester 2

Code

Name

 

Code

Name

CSU 07316

Customs Procedures

 

CSU 07424

Rules of Origin and Export Promotions

TSU 07317

Direct Tax Law II

 

GSU 07425

Management Information Systems

TSU 07319

Public Finance

 

GSU 07426

Research Methodology

CSU 07320

Customs Valuation

 

TSU 07427

Tax Compliance and customer services 

GSU 07321

Field Attachment

 

GSU 07428

Governance and Ethics

GSU 07322

Business Statistics

 

TSU 07429

Introduction to Tax Accounting   

Electives

 

Electives

GSU 07315

General Management

 

GSU 07430

Management Mathematics

GSU 07318

Public Sector Accounting

 

GSU 07431

Auditing

TSU 07323

Cost Accounting

 

GSU 07432

Human Resource Management 

Year 3, Semester 1

 

Year 3, Semester 2

Code

Name

 

Code

Name

TSU 08101

Tax Administration 

 

GSU 08211

Research Project

TSU 08102

Tax Accounting 

 

TSU 08212

Tax Audit and Investigation

CSU 08103

Customs Enforcement 

 

TSU 08213

Tax Policy

TSU 08104

International Taxation

 

CSU 08214

Contemporary Issues in Customs

CSU 08105

International Trade and Finance Law

 

TSU 08215

Contemporary Issues in Taxation

  

GSU 08106

Field Attachment

 

 

 

Electives

 

Electives

GSU 08107

Management Science

 

GSU 08216

Project and Risk Management 

GSU 08110

Tax Analysis and Revenue Forecasting

 

GSU 08217

Managerial Economics

GSU 08108

Strategic Management

 

GSU 08218

Organisational Behaviour

GSU 08109

Entrepreneurship

 

GSU 08219

Electronic Commerce