CHCM Syllabus 2026: What You'll Learn

Advanced Diploma in Human Capital Management

CONTENTS

(1.) Advanced Human Training & Development

(2.)Human & Organizational Behavoiur/Advanced Psychology

(3.) Life & Property Insurance

(4.) Advanced Human Capital Management & Professional Ethics

(5.) Advanced Personnel Audit, Taxation & Case Study

(6.) Nigeria Legal System & Labour Law

(7.) Accounting & Financial Management

(8.) Health Care Management

ADVANCED STRATEGIC DIPLOMA I HUMAN CAPITAL MANAGEMENT

(1.) Strategic Business Management

(2.) Risk Management

(3.) Company Law

(4.) Business Law

(5.) Comparative Management, Ethics & Corporate Governance

(6.) Philosophy and Social Change

(7) Entrepreneurial Development

ADVANCED  DIPLOMA  LEVEL

Course Title: ADVANCED HUMAN TRAINING & DEVELOPMENT

Course Code: (AHM 601)

1.0  COURSE OBJECTIVES:

To enable student understand industrial relations policies programme and practice that will enhance industrial peace at micro and macro level of organizations.

To inculcate in the candidates the ability to demonstrate an understanding of the values, ethics and attitudes of human managers and how they contribute to confidence and trust in the labour market.

2.0  COURSE CONTENTS

Trade Unions

Definition and Types

Development of Trade Unions Central Labour Organizations

     Problems of Union administration in Nigeria International Organizations- ILO, OATUU Comparative

         OVERVIEW OF INDUSTRIAL RELATIONS

Nature and Scope of Industrial Relations Parties in Industrial Relations

Political, Economics, Legal and Socio/Cultural influences in the practice of Industrial Relations

         LABOUR DISPUTES AND RELATIONS

Definitions-Types of Disputes Manifestations of Grievances

Disputes Settlement, Procedure, Internal and External Strikes, Work-to-rule, Go-Slow etc.

         THEORIES OF INDUSTRIAL RELATIONS

The Classical Perspective The Institutional School The Radical Perspective The Systems Model

Other Models

         TRADE UNIONS

Definitions and Types

Development of Trade Unions Central Labour Organizations

Problems of Union Administration in Nigeria Industrial Organizations: ILO, OATUU

         COLLECTIVE BARGAINNING

Definition and Concept, Theories, Types of Collective Bargaining Elements of Collective Bargaining

Structure of Collective Bargaining/Bargaining Levels Constraints to Collective Bargaining

Case Studies: (Private and Public Sector Bargaining Experiences

         EMPLOYER’S ASSOCIATIONS

Development of Employer’s Association

Functions and Types

Nigeria Employers Consultative Association (NECA)

         EMPLOYER’S AND EMPLOYEES’ RIGHTS AND RESPONSIBILITIES

Employees’ and Employer’s Rights

Management Right and Prerogatives

Communication Methods, e.g. Deputation, Joint Consultation Labour Management Relations

Industrial Democracy/ Workers Participation in Management

         OTHER CONTEMPORARY ISSUES

Unemployment and Industrial Relations

Causes, Types of Unemployment, Wage Determination, Union Responses in a Depressed Economy

Industrial Relations under Military and Democratic Regimes.

The Future of Industrial Relations in Nigeria

       

Course Title: HUMAN & ORGANIZATIONAL BEHAVIOUR/ADVANCED PSYCHOLOGY

Course Code: (AHM 602)

1.0  COURSE OBJECTIVES:

To enable students understand the fundamentals of human behaviour and the interplay between behaviour and performance to assist the students appreciate the dynamics of individuals and group attributes in resource management.

To examine the candidate’s knowledge and understanding on the objectives above.

2.0  COURSE CONTENTS:

         FOUNDATIONS OF INDIVIDUAL BEHAVIOUR

Biographical characteristics

Intellectual and physical abilities

A definition of learning and theories of learning, critical thinking, positive and negative reinforcement

Perception and individual decision-making

Values, attitudes and job satisfaction

Personalities and emotions Employee motivation

Early theories of motivation

Hierarchy of needs theory

Theory X and Y

Contemporary theories of motivation ERG theory

McClelland’s theory needs

Goal-setting theory

Reinforcement theory Equity theory

Expectancy theory

         FOUNDATION OF GROUP BEHAVIOUR

Classification of groups

Stages of group development

Analysis group interaction

Work group behaviour

Group structure, processes and tasks Group decision-making

Group decision-making techniques

Communication, types, functions, processes, barriers and improvement Leadership

Traits theories

Behavioural theories Contingency theories

Neo-charismatic theories

Contemporary issues in leadership Power and Politics

Bases of power Power tactics

Unequal power in the workplace Reality of politics

Defensive behaviour

Understanding power dynamics Conflict and negotiation

         FOUNDATIONS OF ORGANIZATIONS

Organizational structure

Organizational design and employee performance

Work design and technology

Foundations of human resource policies and practices

Performance evaluation

Training and career development

Managing diversity in organizations Organizational culture

         ORGANIZATIONAL CHANGE

Forces of change

Managing planed change

Resistance to change

Change agents Work stress

Understanding stress Sources of stress

Individual differences

Consequences of stress

         FUTURE TRENDS IN ORGANIZATIONAL BEHAVIOUR AND PERFORMANCE

Challenges and opportunities in organizational behavior and performance Responding to globalization

Improving quality and productivity Improving people skills

Empowering people

Psychology analysis of work place management Decision-making in organization

Psychology of human resource policies and practise Management and performance evaluation

Psychology of marketing and advertisement

Communication processes and information management Psychology of conflict management

Stress in work place

Psychology in work place

Managing innovation, production development and entrepreneurship Psychology of financial management

Course Title: LIFE & PROPERTY INSURANCE

Course Code:(AHM603)

1.0  COURSE OBJECTIVES:

To enable students understand the principles and practice of insurance and social security reference to pension and other social security schemes in Nigeria.

To sensitize students to the need for effective welfare schemes that will meet the post- employment needs of workers.

2.0  COURSE CONTENTS:

Historical Development of Insurance

The General Principles of Insurance: Insurable interest, utmost good faith, indemnity and subrogation, contribution and proximate cause

Risk Management and Insurance

Types of Individual Annuities: group annuities, contribution and benefit formulae, past experience, eligibility, testing provision on termination of service

Pension: Meaning & Types

General Principles of Social Insurance: actuarial and demographic aspects of social insurance schemes, with special reference to developing countries

Government Statutory Provisions: Pension Act, Workmen’s Compensation Act,, The

National Provident Fund, The National Social Insurance Trust Fund

Insurance Schemes for Social Clubs, Friendly Societies, Trade Unions etc. Problems of Insurance and Pension Administration in Nigeria

Comparative Analysis of Insurance & Pension Practices in other countries: Britain, Ghana, etc.

         PROPERTY DAMAGE INSURANCE COVER 1

Standard fire and special contingencies policy Provision of terrorism cover

Theft policies

All risks policies including risks in oil,gasandmineralexploitations Types of property insured

Other commercial property insurances

         PROPERTY DAMAGE INSURANCE COVER 2

Clause commonly found in property damage policies First loss, floating and blanket insurances

Combined and package policies

Use of average conditions, warranties and conditions precedent, excesses, deductibles and franchises

         BUSINESS INTERRUPTION INSURANCE

Need for and function of business interruption insurance Differences between accountants and insurers’ gross profit Development of payroll coverage

Indemnity periods

Calculation of gross profit sum insured

         OIL, GAS AND MINERAL INSURANCE

Insurance relating to upstream

Insurance relating to downstream

Insurance relating to minerals exploitation

Course Title: ADVANCED HUMAN CAPITAL MANAGEMENT & PROFESSIONAL ETHICS

Course Code: (AHM604)

1.0  COURSEOBJECTIVES:

To enable students acquire the necessary tool for designing, maintaining and evaluating human capital policies and programmes.

To sensitize students to current developments that may impact on human capital management.

To prepare students for better management of workplace conflict, employee career and development.

2.0  COURSECONTENTS:

         PERSONNELPOLICIESANDPLANNING

Forecasting manpower needsDefining organizational goals Policy guidelines and strategies Career planning and patting

Succession planning

         BUDGETING AND PLANNING IN (PUBLICANDPRIVATE SECTORS)

Rationale for budgeting and planning Tools and techniques for budgeting Tools and techniques for planning

         APPLIED HUMAN RESOURCES MANAGEMENT

Problems in Human Resources Management

         COMPENSATION MANAGEMENT

Theories of compensation (role of financial compensation, money as a motivator, models of pay satisfaction, consequences of pay dissatisfaction, equity theory of pay)

Techniques of job evaluation in public and private sectors Wages and salary administration

Employee benefits

Models of Executive compensation

         MANPOWERTESURING

Rightsizing Redundancy

Job enlargement Job enrichment

         RETIREMENTANDRETIREMENT POLICIES

Preparing staff for retirement

Issues relating to old age and planning

Pension management in public and private organization SITF as government initiative in planning for old ageIssues relating to after work life

Coping with post-employment life

         ENVIRONMENTAL ISSUES IN HUMAN CAPITAL MANAGEMENT

Social responsibility and community relations Organizational policies

         CONTEMPORARY ISSUES IN HUMAN CAPITAL MANAGEMENT

The changing roles of Human Resources Management

Conceptual clarifications: Human Resources, Human Capital, and Personnel Management Information Technology and Human Resources Management

Globalization and Human Resources Management in the Public and Private Sectors

         THE NATURE OF ETHICS

Concepts of ethics and professional ethics

Fundamental Principles of Business morality Ethical standards in Business

Instilling ethical standards in organization Ethical responsibilities

Ethics and the profession: social responsibility

         RULE-BASEDANDFRAMEWORKAPPROACHESTO ETHICS

Advantages and disadvantages of Rule-Based and Framework

Differences of detailed Rule-Based and Framework approaches to ethics Professional behaviours and compliance with technical standards

         ETHICSANDLAW

The relationship between Laws and Ethics Regulations and the public interest

         ETHICSINRELATIONTO:

Business

Good governance

Corporate governance

         CONSEQUENCESOFUNETHICAL BEHAVIOUR

To the individual To the profession

To the society at large

         ETHICS AND THE INDIVIDUAL

Whistle blowingConflict of interest

Ethical dilemmas ad their resolutions

Course Title: PERSONNEL AUDIT & TAXATION

Course Code: (AHM 605)

1.0  COURSEOBJECTIVE

The objective is to familiarise participants with auditing principles and practice in general. Emphasis shall be laid on audit engagement, auditing methodologies, reporting and follow- up. Participants would also be exposed to key audit risks in personnel and Risk Audit approach.

2.0  COURSECONTENT

         FUNDAMENTALS AND PRINCIPLES OF AUDIT

Legal and Regulatory Framework of Auditors Types of Audit

Personal qualities of a good auditors

Engagement process, remuneration and termination Auditors responsibilities and Liabilities

Auditors independence

         AUDIT OPERATIONAL STANDARDS AND GUIDELINES

Audit Planning, Control and Documentation Audit Planning Memorandum

Audit Working Papers

Accounting systems review Audit Evidence

Internal Control Systems

         AUDIT METHODOLOGIES

Audit population and Sampling

Compliance and Substantive testing Physical Verification

Third part circularisation Use of other professionals Risk Based Auditing

Audit queries, explanations and notes

         KEY AUDIT RISKS IN PERSONNEL MANAGEMENT

Personnel operations risks Training and Development Talent Management

Industrial Relations

         COMPUTER BASED AUDIT

Computer audit

Administration control

General and application control System Documentation

Data and programme file access control Hardware control

         AUDIT REPORT

Audit Independence and reporting Statutory auditor’s report

Audit report qualification

Domestic Reportor Management Letter Audit report follow-up

Course Title: TAXATION & CASE STUDY

Course Code: (AHM 605)

1.0  COURSE OBJECTIVE:

This is designated to strengthen the candidate knowledge on audit and taxation.

2.0  COURSE CONTENT:

         REVIEW OF CONCEPT

Introduction and definition of Taxation

Historical Overview of Development of Taxation in Nigeria

         TAXPRACTICEAND ADMINISTRATION

Tax audit and investigation

Explain the requirements of review audit so as to facilitate or ensure client/employer compliance

The operation of capital acquisition tax, apply the computational rules for capital acquisition tax and provide appropriate advice

The principles of stamp duties and calculate any duty tax payable having optimized the use of any available relief

Nature and purpose of revenue enquiry Revenue department procedures

Ethical issues and implication of confidentiality, conflict of interest and disclosure of information on tax practice

Interpretation of tax laws using decided cases

Communication with clients tax authorities and other stakeholders Case presentation before body of appeal commissioners

         BASIS OF ASSESSMENT

Characteristics of Normal Basis Period Commencement Rule

Election Rule/Option

Cessation of Trading/Business Operation Change of Accounting Date

         INCOME TAX

Personal Income Tax (PIT) Company Income Tax(CIT)

General Principles of Taxation Tax Administration in Nigeria Capital Allowances

Value Added Tax (VAT)

Taxation distortion under inflationary conditions

         LOSS RELIEF

Introduction

Methods of Loss Relief

Dissimilarities between the current year loss relief and carry forward loss relief Other issues on loss relief

Loss relief relation to CITA and PPTA

         CAPITAL ALLOWANCE

Introduction

Initial/Annual Allowance Balancing Allowance

Balancing Charge

Capital Allowance in relation to CITA/PPTA Case Studies

         VALUE ADDED TAX

General Principles of Value Added Taxation

Definition, Objectives and Administration in Nigeria Vatable persons, exemptions, Zero-rated, Input output

Course Title: LABOUR LAW Course Code:                  (AHM 701)

COURSE OBJECTIVES:

1.0  LABOUR LAW

Historical Overview of Labour Law in Nigeria Received Laws-Freedom of Contract

Guided Interventions- 1968

2.0  INDIVIDUAL CONTRACT OF EMPLOYMENT

Definition Nature

Contents-Rights and Obligations of Employer and Employee  The Labour Act

1.0  HEALTH AND SAFETYAT WORK

Common Law duty of Employer Statutory Duties

Factories Act

Liability and Compensation for Industrial injuries Negligence

Defences

Workmen’s Compensation Act

2.0  COLLECTIVELABOURRELATIONS

Freedom of Association and Right to organize Legal status of Trade Unions

Trade Union and their members Trade Union Acts

Collective Bargaining and Trade Union Recognition Casual Employment, Contract Staff and Trade Unions

3.0  SETTLEMENT OF TRADE DISPUTES

What is a trade dispute?

Trade disputes and industrial actions Strikes, Lockouts

Trade Union Immunity

Statutory procedure for the settlement of trade disputes

Institutions for the settlement of trade disputes- IAP and NIC

The role of the Minister of Employment, Labour and Productivity Globalization and Corporate Governance

Course Title: ACCOUNTING & FINANCIAL MANAGEMENT

Course Code: (AHM 702)

1.0  COURSE OBJECTIVE:

     The course is designed to strengthen the accounting background of students.

     Emphasis will be on the mechanics of accounting preparation with some elements of accounting theory.

2.0  COURSE CONTENT:

         PREPARATION OF FINAL ACCOUNTS WITH ADJUSTMENTS

Accounting concepts and conventions

Basic accounting equation and golden rules Keeping accounting records

Cashbook and reconciliation statements

Adjustment of bad debts, doubtful debts, prepayments and accruals Depreciation (methods and treatment)

Preparation of trial balance and preparation of financial statements

         INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS

General introduction

Differences between NGAAP and IFRS First time adoption

Final accounts Disclosures

Accruals Valuation

Impairment

Non-current assets Practical

         INTERPRETATION OF FINANCIAL STATEMENTS

Composition of financial statements Ratio analysis

Advantages and shortcomings Trend analysis

         PROFIT PLANNING AND CONTROL

Differences between planning and control Budget and budgeting

Cash budget

Operating budget Capital budget

Master budget

Budget monitoring Variance analysis

         FUNDAMENTALS OF FINANCIAL MANAGEMENT

Definition of financial management Scope

Structure of Nigerian financial sector Sources of finance and cost

Time value of money concept Risk and return

Capital budgeting decisions Investment decisions

Project evaluation techniques (IRR, NPV, Payback period, etc.)

         CAPITAL STRUCTURE

Debt/Equity structure

Cost of capital

Weighted average cost of capital Valuation of assets and companies

Course Title: HEALHCARE MANAGEMENT

Course Code: (AHM 703)

1.0  COURSEOBJECTIVE:

To enable the students to understand health issues as it affects workforce.

2.0  COURSE CONTENT:

The world body of health (WHO definition of health, care of physical, mental, social and psycho- spiritual/logical aspect of human)

Essentials of Community health, Primary healthcare and Health Management, Health and Human Development; the global trend (Human Development Index, Millennium Development Goals, MDGs, explains the vicious circle of poverty, ignorance and diseases).

Nigeria Health system structure (access to healthcare, primary, secondary and tertiary structure, referral system).

         SOCIAL AND ENVIRONMENTAL HEALTH

(Three) levels of social system and associated health issues:

Personal-personal hygiene, life expectancy, nutrition, body mass index(BMI),exercise and body physiology, fitness, life styles, alcohol and drug abuse, depression, anxiety disorders.

     Work-stress and management, sick-leave, excuse duty, medical report, compensations, health insurance.

Family-sexual and reproductive health, rising up children, sexual assault/rape, domestic violence, gender balance.

Environmentalandoccupationalhealth(waterandsanitation,overcrowding,ventilation, water management, pollutions- air, noise, traffic and work hazards.

Non-communicable diseases hereditary and multi-factorial is orders, hypertension, diabetics, cancers etc)

         HIV and infectious diseases-of public health importance, TB,HBV,HCV,STIs

Palliative and End of life care (Aging, succession, will writing, wealth transfer, hospices, dying and death, bereavement etc.)