| ACC201: Taxation 1 | ACC204: Introduction to Financial Accounting II |
| ACC203: Introduction to Financial Accounting I | ACC206: Introduction to Cost and Management Accounting |
| BFN209: Introduction to Finance | ACC210: Auditing I |
| BUS205: Introduction to Business | CIT208: Application of Computer |
| ECO231: Micro Economic Theory 1 | ENT202: Introduction to Entrepreneurial Ventures |
| STT 205: Statistics for Management Sciences 1 | ENT202: Introduction to Entrepreneurial Ventures |
| FMS207: Business Communication | STT206: Statistics for Management Sciences II |
| GST 201: Nigerian People and Culture | GST202: Fundamentals of Peace Studies and Conflict Resolution |
| GST 203: Introduction to Philosophy and Logic | |
