Admission requirements for the four-year programme are:

1. WASC/SSCE/GCE/NECO/NABTEB certificate with credit passes in at least five subjects, which should include English Language, Mathematics, Economics, or Accounting obtained in not more than two sittings. OR
2. b) Credit passes in English Language and Mathematics at the Teachers Grade Two Certificate Examination as may be accepted as equivalent to credit passes in WASC/ SSCE/ GCE/ NABTEB in the same subjects.

The Joint Matriculation Examination subjects are: 

1. English
2. Mathematics
3. Economics or Accounting
4. Any other subject.

 Direct Entry (3 Year Programme) Requirements:

1.  In addition to the WASC/SSCE/GCE/NECO/NABTEB/ Teachers Grade Two requirement stated above for the four-year programme, the candidate for this mode of entry must have any of the following:
2.  GCE “A” level passes in Accounting or Economics and at least one or two other subjects. In addition, candidates are expected to possess five credits at the West African School Certificate/ SSCE/GCE/NECO/NABTEB “O” level Examinations or their equivalents in subjects which include English Language, Mathematics, Accounting or Economics. Results at the “O” and “A” levels must be obtained in not more than two sittings respectively.
3. The Diploma Certificate of a university recognized by BIU Department of Accounting with a grade not lower than Upper Credit, provided the applicant has five credits at WASC/GCE/ or NECO/SSCE/NABTEB in subjects, which include English Language, Mathematics, Accounting or Economics.
4. The National Diploma of an approved Polytechnic or College of Technology with a grade not lower than Credit. In addition, the applicant must possess five credits at WASC/GCE/or NECO/SSCE/NECO/NABTEB in subjects which include English Language, Mathematics Accounting or Economics.
5. Foundation/Intermediate Examination passes of recognized professional accounting bodies such as ICAN, ACA (UK); ACCA; ICMA; AICPA; (USA); CICA (Canada) provided the applicant has five credits at WASC/GCE/ NECO, SSCE/NABTEB or equivalent in subjects which include English Language, Mathematics, Accounting or Economics.
6. National Certificate in Education (NCE) issued by recognized educational institution, in subjects relevant to Accounting.
7. Final Examination of the Institute of Chartered Secretaries and Administrators or Corporation of Secretaries. (U.K)
8. Final Examination of the Association of International Accountants (AIA) (U.K).
9. Final Examination of the Chartered Institute of Bankers (Nigeria K.)
10. The Final Examination of the Chartered Institute of Stock Brokers (Nigeria.)
11. Final Examination of the Chartered Institute of Taxation (CITN), U. K
12. The Final Examination of the Association of Accounting Technicians; K.
13. Final Examination of Accounting Technicians Schemes of Accounting Bodies in West Africa (ABWA)/ ICAN.
14. The degree of any recognized university or Higher National Diploma of a tertiary institution approved by the Senate of Benson Idahosa University.

Enhanced Level Direct Entry for the Degree Programme in Accounting

In special cases of direct entry application, candidates may be evaluated with documentary evidence of academic and professional attainments. If the standard of attainment is adjudged by the Department of Accounting to be equivalent to 300 or 400 level of the Accounting Degree Programme of B I U, such candidates may be allowed   to undergo a 2-year programme and admitted into the third year. In no circumstance will a candidate be allowed direct entry into the 400 level.

Duration of Study

The Bachelor of Science programme in Accounting is structured as follows:

1. Four – Year Programme

The minimum duration of the programme is eight (8) semesters or four (4) sessions for candidates who enter the programme by way of UME. The maximum duration for this mode of entry is twelve (12) semesters or six (6) sessions.

2. Three – Year Programme

Direct entry students require a minimum of 6 semesters or three (3) sessions. The maximum duration for this mode of entry is ten (10) semesters or five (5) Academic sessions. 

3. A Two-Year Programme

Candidate approved for the 300 level entry registration, shall spend a minimum of four (4) semesters or two (2) academic sessions, or maximum of three (3) sessions or six (6) semesters.