CIPM Foundation Level Syllabus 2026/2027

CIPM Foundation Level Syllabus 2026/2027: The CIPM Nigeria Foundation Level syllabus covers six foundational subjects designed for entry-level human resource management knowledge. Key subjects include Principles of Management, Financial/Management Accounting, Psychology/Sociology/Politics, Human Resource Management, Business Law, and Digital Information Systems.

The syllabus from the Chartered Institute of Personnel Management of Nigeria (CIPM), the Foundation Level, has been restructured into a single, comprehensive stage (moving away from the old Foundation 1 & 2 format). It serves as the entry point for student members, focusing on building a solid foundation for HR professionalism.

Aim & Competencies

The Chartered Institute of Personnel Management (CIPM) Nigeria Foundation level aims to equip aspiring HR professionals with essential foundational knowledge in management, accounting, psychology, and business law. It fosters basic competencies in understanding business operations, ethical practices, and introductory HR principles.

The Syllabus Aim The primary aim is to establish a solid groundwork for students, enabling them to understand the core principles of management, the business environment, and the foundational elements of Human Resource Management (HRM).

• Fundamental HR Knowledge: Understanding basic HR concepts and practices.
• Management & Business Understanding: Comprehending principles of management, business development, and organizational behavior.
• Functional Literacy in Accounting & Law: Basic knowledge of financial, management accounting and Nigerian business law.
• Behavioral & Ethical Aptitude: Developing a foundational understanding of professional ethics, integrity, and social responsibility.
• Digital & Analytical Skills: Basic proficiency in digital and management information systems. 

Principles of Management and Business Development

	Syllabus For CIPM Foundation Level
	Level	Foundation
	Course Name	Principles of Management and Business Development
	Abbreviation	PMBD
	A: Introduction To The Principles of Management and Business Development
	Topic	Breakdown
1	Conceptual underpinnings of management	i. Principles of Management dened. ii. Identification and Nature of Management iii. Definitions of management iv. Concept of management v. The importance of management vi. Challenges of management vii. The Management process
2	Management as a Profession	i. The various levels of management ii. Management as an Art and Science iii. Management and administration differences iv. Change elements/resistance to change
3	Qualities and characteristics of a good manager	i. Personal and business characteristics ii. Who is a manager iii. What managers do iv. Traits of a manager v. Managerial roles by Mintzberg vi. Types of managers vii. Types of managerial skills viii. Communication and relationship qualities
4	Introduction To Business Development	i. BD definition and benefits ii. Development of BD iii. BD: Process and methods iv. BD: Techniques and strategies v. BD position in the organization vi. Introduction to sales and marketing department vii. Functional roles distribution- Teamwork viii. Business analysis ix. Business development x. Business framework xi. Business analysis tools xii. Business models, definition and analysis xiv. Sales ecosystem xv. Application of Business Development
5	Business Development Structure	i. Collaboration ii. Strategic alliances iii. Joint ventures iv. Subsidiaries v. Mergers and acquisitions
6	Business Development Competencies	i. Value chain competencies ii. Functional competencies iii. Negotiation skills iv. Cultural skills v. Leadership attributes
	B: Management Theories and School of Thought Perspectives
1	Evolution of Management Thoughts	i. Early management thoughts and practices ii. Universality of management iii. Why study management theories
2	Classification of Theories of Management	i. Pre-scientific management theory. – Contribution of some management thinkers ii. Classical theory – Taylor’s scientific management theory – Fayol’s classical organization theory ( Principal of Mgt) – Weber’s beaurucracy theory iii. Behavioral Theory – Human relations theory – Behavioral science theory iv. Modern Management theory – Quantitative theory – System theory – Contingency theory – Operational theory
3	Contributions and limitations of management theories to the Mgt of organizations
	C: Principles and Functions of Management
1	Henry Fayol’s 14 Principles of Management	i. History of the 14 principles of management ii. The importance of the 14 principles of management iii. Relevance of the management principles today iv. Linkage between principles and organizations
2	The Functions of Management	i. Planning – Planning (Importance of planning) – Advantages and limitations of planning – Approaches to planning – Levels of planning – Types of planning: Strategic, Tactical and Operational – The planning process – Classification of plans – Barriers to effective planning – Management by Objective (MOB) – Management of Exception (MBE) ii. Decision Making – Nature of decision-making – Types of decisions – Decision-making process – Individual and group decision making – Decision-making techniques: Delphi technique, Norminal technique, Marginal analysis, Cost-benefit analysis technique, and decision trees – Challenges/constraints to effective decision making iii. Organizing – Organizing (purpose and importance) – Types of organization (formal and informal) – Advantages and disadvantages of formal organization – Advantages and disadvantages of informal organization – Organizational structures and their types – Departmentalization and its types – The matrix organization – Effective delegation and span of control – Staffing (Usefulness, Purpose of staffing, the staffing process, and staffing technique) iv. Leading – Directing and leading (nature and usefulness) – Purpose of directing and leading – Supervising, motivation and communication – Leadership process – Leadership styles – Coordinating (Nature, usefulness, purpose, the coordinating process, and coordinating techniques) v. Controlling – Controlling:Meaning and usefulness – Purpose of controlling – Types of control – The control process and control techniques – Evaluation of the plan execution and adjustment-making (budget, staffing, etc) vi. The different functional areas of management – Human resource management – Marketing management – Operations management – Financial management – Information and Communication Technology management
	D: Understanding Individuals At Work
1	Understanding Motivation	i. Motivation: What is it? ii. Types of motivation (Reward-based, Power, Achievement, Attitude & Compe iii. Role/Importance of Motivation iv. Features/Characteristics of Motivation v. Theories of Motivation (Content Theory, Process Theory, Reinforcement theory, Motivation techniques) vi. Process of Motivation vii. The 4 Cs of motivation (choice, challenge, collaboration, and control) viii. Advantages of motivation to Organisation/Staff ix. Ways to improve motivation
2	Understanding People at Work:	i. Individual differences and perception – The Interactionist Perspective: The Role of Fit: – State the relationship between person-organisation and person-job fit – The relationship between person-job fit and work behaviors – The relationship between person-organisation fit and work behaviors ii. Individual Differences: Values and Personality: – Define what values are – The link between values and individual behaviour – Major personality traits that are relevant to organisational behaviour – The link between personality, work behaviour, and work attitudes – The potential pitfalls of personality testing iii. Perception: – What is the influence of self in the process of perception? – Perception of visual objects and how these tendencies may affect our behaviour and our – The biases of self-perception and the biases inherent in the perception of other – Meaning of attributions, how to form attributions, and their consequences for organizational behavior
3	Effective Time Management	i. Define Time Management ii. Foundational Principles of Time Management iii. Systematic Approach to Priority Management iv. Stumbling Blocks to Time Management v. Eisenhower Decision Matrix vi. Time Management Tools and Techniques vii. Steps of Time Management viii. Keys for Managing Time Effectively
	E: LEADING AND INTERPERSONAL RELATIONS
1	Understanding Leadership	i. What is leadership? ii. Key Concepts of Leadership iii. Importance of Leadership iv. Various Approaches to the Study of Leadership. v. Leadership Effectiveness. vi. Leadership and Management Styles viii. Differences between Leader and Manager
2	Understanding Interpersonal Relationships	i. What is Interpersonal Relations? ii. Types of Interpersonal Relationships iii. Stages in Interpersonal Relationships iv. Factors Affecting Relationship v. Role of Communication in Relationship vi. Interpersonal Relationships at the Workplace vii. Importance of Interpersonal Relationships viii. Tips to Improve Interpersonal Relations ix. Managing Conflict in Relationships
	F: EFFECTIVE COMMUNICATION
1	Effective Communication	i. Communication Defined ii. Meaning and Importance of Communication iii. Forms/Types of Communication in an Organization iv. The Process of Communication v. Group Communication-Principle and How to Communicate in a Group vi. Barriers to Effective Communication vii. Skill Acquisition and Guidelines for Effective Communication viii. Developing Communication Skills for Organisation Effectiveness ix. Communication and Conflict x. Cultural Aspects of Communication xi. Communications and Technology
	G: CONFLICT MANAGEMENT IN ORGANIZATION
1	Conflict Management in Organization	i. What is Conflict? ii. Nature of Conflicts in an Organisation iii. Sources of Conflicts in an Organisation iv. Types of Conflicts v. Effects of Conflicts in a Group/Team vi. Management of Organizational Conflict viii. Conflict Resolution or Conflict Management? The differences. ix. Handling Disagreement and Criticism x. Conflict Resolution Techniques.
	H: INTRODUCTION TO TOTAL QUALITY MANAGEMENT (TQM)
1	Introduction To TQM	i. Meaning of Total Quality Management (TQM) ii. Origin/Evolution of TQM iii. Concepts of TQM iv. Principles of TQM v. Universal TQM Beliefs vi. Goals of TQM vii. The 4 Stages/Components of TQM viii. Requirements of TQM ix. Benefits of TQM x. The Critical Success Factors of TQM xi. The 4 Elements of TQM xii. Implementation Steps for Successful TQM Policy
	I: OFFICE MANAGEMENT PRACTICE AND PROCEDURES
1	Office	i. What is a Business Enterprise? ii. What is an Office? iii. Who are the Office Staff? iv. What are the most Common Forms of Business Organisation? v. What are the Advantages of Office Work? vi. What are Office Mgt Practices and Procedures? vii. Importance of Office Procedures viii. Office Mgt Functions ix. The Basic Office Policies and Procedures. x. What are the Categories of Office Career and Job Classifications under Each Category? xi. What are the Specific Skill Requirements for Office Jobs? xii. Duties and Responsibilities of Office Staff xiii. Forms and Control of Documents in the Office? xiv. Creating Organizational Control Systems (Objective, Advantages, 3 Forms of Control, control in the office etc.) xv. Functions of an Office xvi. The benefits of Office Procedure? xvii. Types of Workplace Procedures xviii. The 7 Process of Office Management (POSCCCOM) xix. The Steps of a Procedure xx. The Office Layout Planning an Office Layout Types of Office Machines and Equipment Filing, Storage and Retrieval of Records Organisation and Methods (O&M) (Importance and Steps/Procedures of O&M)
2	Record Management	i. Objectives of Record Keeping: What is Filing? ii. What are the Different Kinds of Filing System? iii. Steps in Filing: Indexing iv. Selecting the Appropriate Filing System v. How to handle Incoming and Outgoing Mails
3	Document/Report Writing	i. Key Points in Writing a Document ii. The 5W-H Plan for Writing iii. Steps in Writing Workplace Documents iv. Important Things to Remember when Editing the Seven Layout Mistakes to Avoid v. Quick Tips for Report Writing vi. Basics of Meetings
4	Leadership and Motivation	i. Meaning and Concept ii. Importance of Leadership iii. Qualities of a Leader iv. Relationship and Differences between Leadership and Motivation v. Organisational Leadership vi. Leadership Ethics-Traits of an Ethical Leader vii. Leadership Styles -Important Leadership Styles-Situational Leadership- viii. Emotional Intelligence of Leader ix. Which Leadership Style to Follow? x. Influence of Situational Leadership Styles on Subordinate Development etc.
	J: HEALTH AND SAFETY IN THE WORKPLACE
1	Health and safety in the workplace	i. Introduction to Workplace Safety and Health ii. Definitions of Health and Safety in the Workplace iii. Importance of Health and Safety at the Workplace. iv. Health and Safety Regulations and Legislation v. Workplace Health and Office Safety vi. Workplace Hazard: Sources of Danger to Health and Safety in the Workplace vii. Prevention and Protective Measures for Safety viii. Health and Safety Training ix. Health and Wellness Initiatives x. Routine Inspection Practices
	K: NIGERIAN BUSINESS ENVIRONMENT
1	Nigerian Business Environment	i. Introduction to Business Environment: Nature and Dynamics of Business Organisations (Orig ii. The Concept of Business Organisations and Nature in Nigeria (Forms/Structure of Busin Establishment etc.) iii. Nigeria Business Environment-A Broad Overview (Definition, Importance, Stakeholders, etc iv. Firms’ Internal & External Environment and Impact v.Models of Relationships between Organisations and the Business Environment vi. The Nigerian Government and Business Environment: Economic Roles and Strategy vii. Regional Economic BLOCS, International Organisations and Business Enterprises viii. Public Sector and Private Sector Environment ix. The Impact of NGOs and Multinational Companies (MNCs) on the Nigerian Business Policies.
	L: INTERDEPENDENT BUSINESS ORGANIC FUNCTIONS
1	Introduction	i. The Four Interdependent Functions of Business-Definition and Overview ii. The Role of Government in Business (Planning, Policies, Regulatory, Promotional etc.) iii. Nigerian New Business Policies iv. Entrepreneurial Skills Development and Practice v. Challenges of Managing a Business in Nigeria
2	Interdependent Nature of Business	i. The Interdependent Nature of Business Operations, Finance, Marketing and Human Resources within a business context ii. How These Interdependencies Underpin Business Decision-Making iii. The Impact of Risk and Reward on Business Activity iv. The Use of Financial Information in Measuring and Understanding Business Performance and decision making
3	Globalization	i. The Concept of Globalization. ii. The Impact of Globalisation on Businesses iii. International Business – An Overview iv. The Effects of Globalization on the Nigerian Business Environment

Course 2 : Introduction to Management and Financial Accounting

Financial accounting focuses on reporting historical financial data to external users (investors, regulators) via standardized, mandatory reports like balance sheets. Conversely, management accounting provides internal managers with detailed, future-oriented, and flexible information for decision-making, planning, and control. Both utilize shared company data for distinct purposes.

This is the second course at the Foundation Level, designed to introduce beginners to management and financial accounting and their relevance to Human Resources.

The course is divided into two parts. The first focuses on management accounting, covering how managers use accounting information for planning, budgeting, cost control, performance evaluation, and decision-making. The second part covers financial accounting, including the preparation and analysis of financial statements, financial reporting principles, and the role of accounting in ensuring transparency and accountability to stakeholders.

By the end of the course, you will have a solid grounding in accounting principles, enabling you to interpret financial data, prepare basic financial statements, and understand how accounting supports business strategy and operations.

Aim

To assess your understanding of basic financial and management accounting in the modern business environment and their relationship with Human Resources.

Main Competencies

On completion, you should be able to:

• Understand core concepts of management and financial accounting.
• Prepare basic financial statements (income statement, balance sheet, cash flow).
• Analyze financial statements to evaluate organizational performance.
• Use management accounting information for planning, budgeting, and decision-making.
• Apply cost accounting methods to determine product and service costs.

Management and Financial Accounting Syllabus

	Syllabus For CIPM Foundation Level
	Level	Foundation
	Course Name	Introduction To The Principles of Management and Business Development
	Abbreviation	IFMA
	TOPIC	BREAKDOWN
1	OVERVIEW AND IMPORTANCE OF FINANCIAL AND MANAGEMENT ACCOUNTING TO HUMAN RESOURCES MANAGEMENT PRACTICES	i. Introduction ii. Definition of Firundial Accounting iii. Historical Developmental Financial Accounting iv. Importance of Financial Accounting v. Users of Financial Accounting vi. Characteristics of Financial Accounting Contents of Financial Accounting Report vii. Types of Account viii. Branches of Accounting ix. Definition of Management Accounting x. Users of Management Accounting xi. Characteristics of Management Accounting xii. Difference between Financial and Management Accounting Similarities between Financial and Management Accounting xiii. Development of Management Accounting Reports xiv. Importance of Financial and Management Accounting to Human Resources Management Practices xv. Practical Bustasons and Practice Questions
2	INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)- CONCEPTUAL FRAMEWORK	i. Definition of Accounting Standards ii. Development of Accounting Standards iii. Financial Reporting Standards iv. International Accounting Standards Committee Foundation v. International Accounting Standards Board Financial Reporting Council of Nigeria vi. Practical illustrations and practice questions
3	THE INTERNATIONAL ACCOUNTING STANDARDS (IAS): NO 1-PRESENTATION OF FINANCIAL STATEMENTS	i. Disclosure Requirement ii. Measurements of – Assets – Liabilities – Equities – Income iii. Assessment exercises iv. Practical illustrations and practice questions
4	BASIC CONCEPTS OF BOOK-KEEPING	i. Introduction ii. Definition iii. Types of basic accounting banks iv. Objectives of book-keeping v. Uses of bookkeeping vi. Practical illustrations and practice questions
5	BASIC CONCEPTS AND PRINCIPLES OF ACCOUNTING	i. Introduction ii. Basic accounting principles iii. Basic accounting concepts iv. Basic accounting conventions v. Basic accounting assumptions vi. Practical illustrations and practice questions
6	CHARACTERISTICS/QUALITIES ACCOUNTING REPORT	i. Introduction ii. Definition of accounting report iii. Characteristics of accounting report iv. Users of accounting report v. Types of accounting reports vi. Format of accounting report vii. Practical illustrations and Practice questions
7	NATURE AND BASIS FOR ACCOUNTING EQUATION	i. Introduction ii. Definition of the accounting equation iii. Elements of the accounting equation iv. Effects of accounting transactions on Assets and Liabilities v. Practical Illustrations and Practice Questions
8	CAPITAL AND REVENUE ITEMS	i. Introduction ii. Definitions of capital and revenue iii. Classifications of capital and revenue items iv. Elements of acquisition and non-current asset v. Assets register vi. Measurement and recognition of non-comment assets vii. Practical illustrations and practice questions
9	BOOKS OF SUBSIDIARY/PRIME BOOKS OF ENTRY AND SOURCE DOCUMENTS	i. Introduction ii. Describe source documents iii. Controls for source documents iv. Books of original entry v. The day books vi. The journal proper vii. The cash book viii. Practical illustrations and practice questions
10	PETTY CASH-BOOK /IMPREST SYSTEM	i. Introduction ii. Definition of petty cash book iii. Uses of petty cash look iv. Advantages of using petty cash book v. Meaning of the imprest system vi. Advantages of imprest system vii. Practical illustrations and practice questions
11	DOUBLE ENTRY ACCOUNTING SYSTEMS / LEDGERS	i. Introduction ii. Definition of double entry accounting system iii. Open double entry system iv. Sub-division of ledgers classifications of ledgers v. Accounting entries vi. Debits and Credits vii. Applications of double entry systems principles viii. Advantages of double entry systems principles ix. Practical illustrations and practice questions
12	TRIAL BALANCE/ADJUSTMENTS	i. Introduction ii. Definition of trend balance iii. Usefulness of trial balance iv. How to extract a trial balance v. Practical illustrations and practice questions
13	ERRORS AND CORRECTION OF ERRORS	i. Introduction ii. Definition of errors iii. Difference between errors and fraud iv. Types of errors v. Errors not affecting trial balance vi. Errors affecting trial balance vii. Suspense account viii. Corrections of errors ix. Entries required to correct errors x. Practical illustrations and practice questions
14	BANK RECONCILIATION	i. Introduction ii. Cash book (bank column) Versus bank statement iii. Factors responsible for the difference between cash book and bank statement iv. Procedures for preparing bank reconciliation statement v. Practical illustrations and practice questions
15	PREPARATION OF SIMPLE FINAL ACCOUNT IN COMPLIANCE WITH IFRS REQUIREMENTS	i. Introduction ii. Definition of final account iii. Final account items and contents iv. Simple format of final account using IFRS requirements v. Preparation of final account without adjustments vi. Preparation of final account with adjustments vii. Practical illustrations and practice questions
16	CONTROL ACCOUNT	i. Introduction ii. Definition iii. Application of the principles of control accounts iv. Characteristics of control accounts v. Uses of Control Accounts vi. Types of control accounts vii. Techniques involved in control account viii. Sources of entries in control accounts ix. Formats of control accounts x. Practical illustrations and practice questions
17	MANUFACTURING ACCOUNTS	i. Introduction ii. Meaning of manufacturing organization iii. Understanding the manufacturing organisation iv. Basic terminologies associated with manufacturing accounts v. Computation of manufacturing cost vi. Characteristics of manufacturing accounts vii. Components of manufacturing accounts viii. Format of manufacturing, trading, profit or loss accounts ix. Practical illustrations and practice questions
18	INCOMPLETE RECORDS OF ACCOUNTING	i. Introduction ii. Meaning of incomplete records iii. Meaning of single-entry accounts iv. Consequences of maintaining incomplete records of accounting v. Preparation of final account from incomplete record vi. Procedures involved in the preparation of final accounts from incomplete records vii. Practical illustrations and practice questions
19	ACCOUNT FOR NOT-FOR-PROFIT ORGANIZATIONS	i. Introduction ii. Meaning and examples of not-for-profit organisations iii. Financial reporting problems associated with not-for-profit organisations iv. Components of final accounts of not-for-profit organisations v. Typical sources of income and expenditure of not-for-profit organisations vi. Practical illustrations and practice questions
20	RELATIONSHIP BETWEEN ACCOUNTING AND TECHNOLOGY	i. Introduction ii. Definition iii. Importance of Information Technology in Accounting profession or environment iv. Merits of IT in accounting envir v. Demerits of IT in accounting environment vi. Kinds of accounting software vii. Data Processing techniques and methods viii. Practical illustrations and practice questions
	PART B: COST AND MANAGEMENT ACCOUNTING
1	INTRODUCTION TO COST ACCOUNTING	i. Concepts of cost and cost accounting ii. Meaning of cost accounting iii. Objectives of cost accounting iv. Uses and scopes of cost accounting v. Purposes of cost accounting vi. Responsibility centres vii. Cost Unit viii. Cost object ix. Cost audit x. Relationship between cost accounting and financial accounting xi. Steps and resolution of the cost accounting system xii. Qualities of cost accounting information xiii. Practical illustrations and practice questions
2	CLASSIFICATION OF COSTS	i. Meaning of cost classification ii. Ways of classifying costs iii. Practical illustrations and practice questions
3	COST ANALYSIS/ COST BEHAVIOR	i. Meaning of cost analysis ii. Techniques for the analysis of cost estimation/cost segregation) iii. Methods used to analyse cost iv. Meaning of cost behaviour v. Patterns of cost behaviour feed, variable, mixed/semi-variable, linear variable cost, non-linear variable cost, step cost and their meaning vi. Practical illustrations and practice questions
4	ELEMENTS OF COST OF COSTING MATERIAL, LABOUR AND EXPENSES/OVERHEAD ELEMENTS OF COST	i. Material costing components of material and its sub-division (Direct and indirect material, inventory requirements and their control ii. Material purchase procedures iii. Documentation of purchase and store routine iii. Material pricing and (LIFO, FIFO, Simple Average Cost, Weighted Average Cost, nifo, replacement cost, base stock etc.) iv. Material control and the methods [Physical and Monetary such as Τwo Bin System, Perpetual Inventory System, Periodic Inventory Taking, Continuous Inventory Taking, Just In Time Inventory Management Activity-based Costing System v. Inventory control techniques/model and levels (Economic Order Quantes, Re-order Level, Minimum Inventory Level, Minimum Inventory Level, Average Inventory Level, Danger level) vi. Coding and Coding System vii. Labour Costing: – Classification of labour direct and indirect – Control over labour cost and the department involved in labour cost – Factors to be considered for the control (lime and motion steady, job evaluation, merit rating, wage systems, incentive systems, time keeping and its methods of time booking) a) Payroll Accounting b) Meaning of labour – Methods of measurement of labour turnover – Consequences of labour turnover in an organisation – Labour Turnover Cush a) Wage payment and its methods (time rate and piece rate wage system) b) Incentive System – Types of Incentive System (Halsey premium plan, Halsey-weir system, Rowan plan, Barth system, Taylor’s differential piece rate system, Emerson’s efficiency system) Accelerated premium system, Group Bonus system, profit sharing scheme, Co-partnership incentive scheme) – Element of wages and their classification vii. Overhead sting – Meaning of overhead casting – Classification of overheads – Codification of overheads and their meaning a) Objectives of codification – Collection of overheads – Allocation of overhead and Its meaning -Apportionment of overheads a) Meaning of apportionment of overheads – Basis of apportionment of overhauls – Primary and secondary distribution of overheads – Absorption of overheads a) Meaning of absorption of overheads – Methods of determining overhead absorption rate viii. Practical illustrations and practice questions
5	COSTING TECHNIQUES AND APPLICATION	i. Meaning of costing techniques ii. Examples of costing techniques (Marginal, Absorption, Direct Uniform, Standard) iii. Meaning of Marginal costing iv. Meaning of absorption costing v. Application of marginal costing techniques vi. Break-even analysis – Meaning of break-even analysis – Assumption of break-even analysis – Application of break-even analysis vii. Practical illustrations and practice questions
6	DECISION MAKING /SHORT-TERM DECISION	i. Meaning of decision making ii. Decision making process iii. Cost concept associated with decision making process (Relevant cost, Sunk cost, Opportunity cost, Discretionary cost, Out of pocket cost) iv. Product mix decisions v. Types and application of product mix decisions vii. Practical illustrations and practice questions
7	MANAGEMENT ACCOUNTING : PRINCIPLES, PREPARATION AND APPLICATION TO HR NEEDS	i. Meaning of management accounting ii. Objectives of management accounting iii. Uses and scopes of management accounting iv. Purposes of management accounting v. Relationship of management accounting and financial accounting vi. Importance of management accounting principles to Human Resources vii. Practical illustrations and practice questions

Course 3: Fundamentals of Psychology, Sociology and Politics

This CIPM Foundation Level course introduces the core concepts of psychology, sociology, and political science and how they influence organizations and workplace behaviour. It provides a broad understanding of human behaviour, social structures, and political systems in work environments.

The course covers basics such as human behaviour and mental processes, growth and development, socialization, and key psychological functions. These insights help improve employee management, motivation, communication, and organizational culture.

By the end of the course, you will be equipped to manage diverse teams, promote inclusion, and make informed decisions in complex organizational settings.

Aim

To equip learners with a foundational understanding of psychological, sociological, and political principles relevant to modern organizations.

Main Competencies

On completion, you should be able to:

• Understand psychological factors affecting individual and group behaviour at work.
• Recognize the impact of political systems and policies on organizations.
• Apply psychological, sociological, and political concepts to improve management and team dynamics.
• Make informed decisions considering behavioural, social, and political influences.
• Build a strong foundation for further studies in Human Resource Management and related fields.

Fundamentals of Psychology, Sociology and Politics Syllabus

	Syllabus For CIPM Foundation Level
	Level	Foundation
	Course Name	FUNDAMENTALS OF PSYCHOLOGY, SOCIOLOGY AND POLITICS
	Abbreviation	FPSP
	TOPIC	BREAKDOWN
1	GENERAL INTRODUCTION TO PSYCHOLOGY	i. Definition of Psychology ii. Goals of Psychology iii. History of Psychology
2	APPLICATION OF PSYCHOLOGY TO HUMAN RESOURCE MANAGEMENT	i. Definition of Human Resource Management ii. Relationship between Human Resource Management and Industrial Prychоводу iii. Major funding of Human Resource Management (Human Resource Planning, Recruitment and Selection, Training and Development, compensation management, Performance Management and Employee Health and Safety) iv. Application of psychological theories and principles for excellent Human Resource Management
3	FUNCTIONAL AREAS IN PSYCHOLOGY	i. Developmental Psychology ii. Clinical Psychology iii. Environmental Psychology iv. Social Psychology v. Industrial Psychology vi. Experimental Psychology vii. Forensic Psychology
4	STAGES OF GROWTH AND DEVELOPMENT	i. Birth ii. Childhood iii. Adolescence iv. Adulthood v. Old age, death vi. Cognitive development social development, vii. Cognitive Development and Moral Development
5	GENERAL INTRODUCTION TO SOCIOLOGY	i. Definition of sociology ii. Different schools of thought in Sociology iii. General concepts in sociology
6	APPLICATION OF SOCIOLOGY TO HUMAN RESOURCE MANAGEMENT	i. Group approach to Human Resource Management
7	SOCIALIZATION	i. What is socialization ii. Aims of socialization iii. Agents of socialization iv. Process of socialization v. Relevance of organizational socialisation to organisational culture and Human Resource management
8	CULTURE	i. Fundamentals of culture ii. Organisational culture iii. Cultural intelligence iv. Relationship between organizational culture and successful business strategies
9	SOCIAL INSTITUTIONS: STRUCTURE AND FUNCTIONS	i. Economic institution ii. Political institution iii. Educational institution iv. Religious institution v. Family institution/Human group
10	ELEMENTS OF POLITICS	i. Basic theories of politics ii. Sovereignty iii. Social contract theory iv. Types of government v. Paliamentarianlism vi. Fiscal Federation vii. Public Administration. viii. Constitutionalism and the Constitution ix. Separation of power x. Political Parties xi. Pre-colonial Nigerian Systems of Government xi. Colonial Administration in Nigeria
11	PSYCHOLOGY AND HUMAN ELEMENTS MANAGEMENT DURING EMERGENCIES AND GLOBAL CHALLENGES	i. Theories of attitude and attitude change in crises like war, flooding, health and natural disasters

Course 4: Introduction to Human Resource Management

Introduction to Human Resource Management (IHRM) provides a broad overview of the fundamental principles and practices of Human Resource Management. It is an essential course for anyone interested in building a career in HR.

The course covers core HR functions such as recruitment and selection, training and development, performance management, compensation and benefits, and employee relations, highlighting the strategic role of HR in organizations. It also examines key HR challenges, the impact of technology on HR, and the changing nature of work.

By the end of the course, you will have a solid understanding of HRM and be prepared for entry-level HR roles.

Aim

To introduce beginners to the core concepts of Human Resource Management and enable them to apply HR principles to workplace people-management issues.

Main Competencies

On completion, you should be able to:

• Perform basic HR functions including recruitment, training, performance management, and compensation administration.
• Understand the strategic role of HR in achieving organizational goals.
• Manage employee relations, resolve conflicts, and promote a positive work culture.
• Recognize legal and ethical requirements in HR practices and ensure compliance with labour laws.

Introduction to Human Resource Management Syllabus

	Syllabus For CIPM Foundation Level
	Level	Foundation
	Course Name	INTRODUCTION TO HUMAN RESOURCE MANAGEMENT
	Abbreviation	IHRM
	TOPIC	BREAKDOWN
1	DEFINITION, SCOPE AND HISTORY OF HUMAN RESOURCE MANAGEMENT
2	ESSENTIALS OF THE HR VALUE CHAIN	i. Introduction ii. Conceptual definition of Human Resource value chain – Job analysis – Workforce planning – Human Resource development – Performance management – Compensation management – Career management – Employee health and safety
3	JOB ANALYSIS	i. Introduction and conceptual definitions ii. Job analysis process iii. Job analysis outcomes – Job descriptions – Job specifications iii. Uses/Benefits of Job analysis iv. Methods of job analysis
4	INTRODUCTION TO EMPLOYEE RESOURCING	i. Definition of concepts in employee resourcing processes ii. Recruitment process iii. Sourcing (Internal/External) iv. Selection process v. Shortlisting vi. Testing/interviews vii. Medicals viii. Offer/Acceptance ix. Placement/Induction/On-boarding
5	INTRODUCTION TO LEADERSHIP	i. Definitions of basic concepts ii. Characteristics of a good leader iii. Types of leaders iv. Leadership styles v. Theories of leadership vi. Motivation and its theories vii. Rule of leadership in change management
6	NATURE OF EMPLOYMENT RELATIONS	i. Definitions ii. Parties in employment relations iii. Trade Unions iv. Employers associations v. The State and its agencies
7	LEARNING AND DEVELOPMENT (L&D)	i. Definition of Concept-Training, Development, Education, Learning ii. Responsibilities of the L&D management iii. L&D process iv. Types v. Methods vi. Evaluation
8	WORK-LIFE BALANCE	i. Definition of concepts ii. Values and benefits. iii. Work-life balance initiatives iv. Challenges
9	PERFORMANCE MANAGEMENT	i. Definition of basic concepts ii. Modern approaches to performance management iii. Key Performance Indicators (KPIs) iv. Key Result Areas (KRAs) v. Performance Appraisal
10	COMPENSATION MANAGEMENT	i. Definition of basic concepts ii. Theories of compensation management iii. Variaties of compensation packages iv. Collective bargaining tool for managing compensation. v. Major challenges to effective compensation management in Nigeria vi. Highlights of the Employee’s Compensation Act, 2010
11	OTHER RELATED ISSUES	i. Collective bargaining ii. Concept of joint consultation iii. Nature of workplace conflict iv. Grievance procedure v. Discipline and disciplinary procedures vi. New developments in employee compensation

Course 5: Elements of Nigeria’s Business Law and Legal System

This course provides a foundational understanding of the legal principles governing business activities in Nigeria. It introduces the Nigerian legal system, including sources of law, the court structure, and key regulations affecting businesses.

You will learn the legal features and requirements of different business organizations such as sole proprietorships, partnerships, and corporations, as well as the regulatory framework covering taxation, intellectual property, and competition.

By the end of the course, you will understand how Nigerian laws apply to business and employment relations, helping you avoid legal risks and ensure compliance.

Aim

To equip learners, especially HR personnel, with basic legal knowledge needed to make sound workplace decisions and understand the legal environment of industrial and personnel relations.

Main Competencies

On completion, you should be able to:

Apply key business regulations on taxation, intellectual property, and competition to ensure legal compliance.

Explain the sources of Nigerian law, court hierarchy, and legal institutions.

Identify the legal characteristics and requirements of various business organizations.

Understand employers’ and employees’ rights and obligations under Nigerian employment law.

Elements of Nigeria’s Business Law and Legal System

	Syllabus For CIPM Foundation Level
	Level	Foundation
	Course Name	ELEMENTS OF NIGERIA’S BUSINESS LAW AND LEGAL SYSTEM
	Abbreviation	ENBL
	TOPIC	BREAKDOWN
1	THE LEGAL SYSTEM AND PROCESS	i. Definition and theories of the Law ii. Nature of the Nigerian Legal System iii. Sources of Laws iv. Court System in Nigeria v. Nigerian Legal System under the Military rule vi. Special Courts for business and special offences
2	DICHOTOMY BETWEEN LAW AND MORALITY
3	LAW OF CONTRACT
4	LAW OF AGENCY
5	LAW OF HIRE PURCHASE
6	INTELLECTUAL PROPERTY LAW
7	SALE OF GOODS
8	BANKING LAW
9	INSURANCE LAW
10	FORMS OF BUSINESS ORGANIZATIONS (FOBO)
11	COMPANY LAW
12	CONSUMER PROTECTION LAW
13	ICT AND LAW

Course 6: Digital and Management Information System

This CIPM Foundation Level course introduces how digital technologies and management information systems (MIS) support business operations and decision-making. It focuses on core concepts and practical applications of information systems in organizations.

You will learn the basics of information systems, their components and types, data management processes, and how systems improve business efficiency. The course also introduces cybersecurity principles, office automation, transaction processing, decision-making, and the MIS development cycle, with attention to interaction design and user interfaces.

Aim

To equip students with basic knowledge of computer operations, systems theory, management information systems, decision-making principles, and interaction design in a business context.

Main Competencies

On completion, you should be able to:

• Identify components and types of information systems and their business applications.
• Explain data collection, storage, and organization methods to ensure accuracy and accessibility.
• Apply and integrate information systems to improve business efficiency, productivity, and responsiveness.

Digital and Management Information System

	Syllabus For CIPM Foundation Level
	Level	Foundation
	Course Name	DIGITAL AND MANAGEMENT INFORMATION SYSTEM
	Abbreviation	DMIS
	TOPIC	BREAKDOWN
1	BASIC COMPUTER OPERATION – WORD PROCESSING, SPREADSHEET, INFORMATION STORAGE AND RETRIEVAL	i. Use of Word Processing computer application ii. Manipulating infomation iii. Use of tables in MS Word iv. Spreadsheet structure and how to plan a spreadsheet iv. Placing numerical table tiles, and use of columns and rows v. The use of calculations using Spreadsheets vi. Create Arithmetic Formula and use common functions vii. Use of Ms Excel in creating charts and Graphics viii. Basics of Information Storage and Retrieval ix. Components of an ISR System x. Information representation attributes and values xi. Database structure xii. Retrieval techniques and query representation
2	COMPUTERIZATION OF OPERATIONS : ISSUES AND CHALLENGES	i. Use basic computer operations: Input, Storage, Process, Output, Control ii. Applications of computerised operations in Business iii. Challenges facing computerised operations iv. Limitations facing computerised operations
3	THE ROLE OF COMPUTER IN DATA ANALYSIS AND DECISION-MAKING	i. Use of computers in the process of Data Analysis ii. Use of Data Analysis Tools. iii. Use of Data interpretation and Data Visualisation Tools e g. Python, language
4	EMERGING ISSUES IN INFORMATION TECHNOLOGY	i. Cloud Computing ii. Forensic Computing
5	EMERGING ISSUES IN TELECOMMUNICATION INDUSTRY	3G, 4G, 5G, WIP, WIMAX
6	MAINTENANCE OF COMPUTER	i. Cooling system and regular computer cleaning ii. Backups and Operating System maintenance: Defragmentation, Registry Cleaner
7	TECHNOLOGY TRENDS IN ACCELERATING HUMAN RESOURCE MANAGEMENT USING	i. Artificial intelligence and Machine Learning ii. Digital Learning, Training, and Development iii. Blockchain integration iv. Mobile Optimization
8	DIGITAL HUMAN INTERPLAY	i. Foundation of human-computer interaction ii. The design process. Interaction design basic iii. HCI in the Software process
9	DATA ENCRYTION FOR EMPLOYEES AND CODING	i. Cresting on HR folder and set access permission ii. Collection of employee data via an SSL-Enabled form iii. Encrypt employee data stored in the database
10	DIGITAL PRIVACY AND ETHICS: CORPORATE AND PERSONNEL SOCIAL MEDIA USAGE	i. Monitoring employees ii. Need for privacy iii. Ensuring people are healthy before returning to work iv. Use General Data Protection Regulation (GDPR) v. Use of Closed Circuit Cameras (CCTV)
	PART 2: MANAGEMENT INFORMATION SYSTEM
1	UNDERSTANDING COMPUTER HARDWARE AND OPERATING SYSTEMS	i. Meaning of Hardware, various components and functions ii. Explain various peripheral devices and their functions iii. Explain the functions of CPU and Its components iv. Explain System Software and Application Software. v. Explain the various types of translators and their functions vi. Explain computer packages and their Application Software
2	SOFTWARE APPLICATIONS FOR HUMAN RESOURCE MANAGEMENT	i. Understanding the use of Software Applications for Human Resource Management – Rippling – Gusts – Monday.com – Seamless HR
3	COMPUTER SYSTEMS IN THE MANAGEMENT	i. The choice of hardware ii. Database management iii. System integration with the Payroll iv. The choice of Software v. The development of programmes
4	DATA SECURITY	i. Remote work ii. Chatbots iii. Employee Carelessness iv. HR Systems: Passwords, SQL Injection or Unencrypted Devices
5	DIGITAL FORENSICS, BUSINESS AND DATA CONTROLS	i. Digital forensic stages ii. Techniques iii. Tools and software
6	HUMAN RESOURCE SYSTEM CONTROL	i. Performance appraisal ii. Discipline policies iii. Employee observations iv. Employee training
7	CYBERCRIMES AND CONTROL METHODS	i. Email and internet fraud. ii. Identity fraud iii. Theft of financial or card payment data iv. Theft and sale of corporate data v. Cyberextortion vi. Ransomware attacks vii. Cryptojacking
8	MALICIOUS SOFTWARE	Definition, Types, Detection and Recovery
9	HACKING	Definition, Types, Prevention
10	BOTNETS	Definition, Attack, Prevention
11	SPAMMING, PISHING AND SKIMMING	Definition, Attack, Prevention

CIPM Syllabus For All Level

• CIPM Foundation Level Syllabus
• CIPM Intermediate I Level Syllabus
• CIPM Intermediate II Level Syllabus
• CIPM Professional I Level Syllabus
• CIPM Professional II Level Syllabus

Exemption for Some Courses

	EXEMPTIONS FROM THE CIPM EXAMINATIONS
S/N	LEVELS	EXEMPTIONS
1	Foundation	Holders of OND/NCE and its equivalent in the Social Sciences, Humanities and Management courses
2	Intermediate I	Holders of degree (HND/Bachelor) in Management and Social Sciences, Humanities, Arts and Law do not need to write the CIPM Intermediate I exam.
3	Intermediate II	Holders of degree (HND/Bachelor) in Human Resources Management, Industrial Relations and Personnel Management or an M.Sc/MBA in Management and Social Sciences, M.Phil, LLM, Associate certificate (by Examination only) of other relevant and recognised Institutes
4	Professional I	To be exempted from taking the CIPM Professional Examinations I, you will need to have an M.Sc/MBA/PHD in Human Resources Management, Industrial Relations and Personnel Management.
5	Professional II	There are no exemptions for this level. All aspiring HR personnel will have to take this course and pass it before they are issued their certificates

Other Syllabus

• JUPEB Literature-in-English Syllabus 2026/2027 & Textbooks
• JUPEB Visual Art Syllabus 2026/2027 & Textbooks
• JUPEB Accounting Syllabus 2026/2027 & Textbooks
• JUPEB Government Syllabus 2026/2027 & Textbooks
• JUPEB Economics Syllabus 2026/2027 & Textbooks
• JUPEB Business Studies Syllabus 2026/2027 & Textbooks
• JUPEB Biology Syllabus 2026/2027 & Textbooks
• JUPEB Chemistry Syllabus 2026/2027 & Textbooks
• JUPEB Physics Syllabus 2026/2027 & Textbooks
• JUPEB Mathematics Syllabus 2026/2027 & Textbooks
• JUPEB Agricultural Science Syllabus 2026/2027 & Textbooks
• JUPEB Islamic Studies Syllabus 2026/2027 & Textbooks
• JUPEB Christian Religious Studies (CRS) Syllabus 2026/2027 & Textbooks
• JUPEB Syllabus 2026/2027 For All Subjects
• JUPEB Syllabus 2026/2027 For All Subjects
• NABTEB Chemistry Syllabus 2026/2027 & Textbooks
• NABTEB Government Syllabus 2026/2027 & Textbooks
• NABTEB Civic Education Syllabus 2026/2027 & Textbooks
• NABTEB English Language Syllabus 2026/2027 & Textbooks
• NABTEB Commerce Syllabus 2026/2027 & Textbooks
• NABTEB Civic Education Syllabus 2026/2027 & Textbooks
• NABTEB English Language Syllabus 2026/2027 & Textbooks
• NABTEB Commerce Syllabus 2026/2027 & Textbooks
• NABTEB Mathematics Syllabus 2026/2027 & Textbooks
• JAMB Geography Syllabus 2026/2027 & Textbooks
• NABTEB Financial Accounting Syllabus 2026/2027 & Textbooks
• NABTEB Economics Syllabus 2026/2027 & Textbooks
• NABTEB Agricultural Science Syllabus 2026/2026 & Textbooks
  • JAMB Syllabus 2026/2027 For All Subjects
• BECE Yoruba Syllabus 2026/2027 & Textbooks
• BECE Mathematics Syllabus 2026/2027 & Textbooks
• BECE Syllabus 2026/2027 for All Subjects (Junior WAEC Syllabus)
• ICAN Syllabus for All Levels – Download Free PDF
• NABTEB Syllabus 2026/2027 For All Subjects
• BECE History Syllabus 2026/2027 & Textbooks
• BECE Syllabus for National Values Education 2026/2027 & Textbook
• BECE Prevocational Studies Syllabus 2026/2027 & Textbooks
• BECE Cultural and Creative Arts (CCA) Syllabus 2026/2027 & Textbooks
• BECE Syllabus For Basic Science and Technology 2026/2027 & Textbooks
• BECE Hausa Syllabus 2026/2027 & Textbooks
• BECE Edo Syllabus 2026/2027 & Textbooks
• BECE French Syllabus 2026/2027 & Textbooks
• BECE Business Studies Syllabus 2026/2027 & Textbooks
• BECE Efik Syllabus 2026/2027 & Textbooks