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The Chartered Institute of Personnel Management (CIPM) Foundation level syllabus is the starting point for anyone interested in a career in Human Resource Management. This level is perfect for you; a beginner who wants to get into the Human Resource field and gain a solid understanding of HR principles and practices.
The Foundation level will cover the basics of HR and will include an introduction to personnel management, understanding the role of HR in organizations, and the importance of effective people management. This level will provide a good overview of the key areas in HR, like recruitment process, employee relations, performance management, training and development.
The syllabus is designed to ensure that you understand the basic concepts that will be built upon at more advanced levels. At this level, you will be taught business management and organizational behaviour, and this will give you an idea of how businesses operate and the role of HR personnel in them.
As a novice, the Foundation level of CIPM is beneficial because it lays the groundwork for a successful HR career. With this, you will gain the basic knowledge and skills needed to handle basic HR tasks and be prepared for more complex responsibilities as you progress in your studies and careers.
In summary, the Foundation level CIPM syllabus is an excellent starting point for anyone looking to enter the field of Human Resource Management. It offers a thorough introduction to the essential aspects of HR, providing a strong base for further study and professional development. If you want to understand the basics of HR and set yourself up for success in this field, the Foundation level is the way to go
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The Foundation Level of the Chartered Institute of Personnel Management (CIPM) syllabus is broken down into 6 modules namely:
The “Principles of Management and Business Development” course is the first course at the CIPM Foundation Level. It will introduce you to the basic and important concepts and practices in management and business growth. If you are looking to understand how organizations operate and develop, then you can also take this course.
This beginner-friendly course covers the core principles of management, including planning, organizing, leading, and controlling. Here, you will learn about different management styles and approaches, as well as strategic planning and decision-making.
In this course, you will also learn about business development including; understanding market dynamics, identifying growth opportunities, and developing strategies to capitalize on these opportunities. This will educate you on the importance of innovation and adaptability in driving business success.
To top it off, you will also engage in real-world case studies and practical exercises to apply theoretical knowledge to actual business situations.
Whether you’re new to the field or looking to enhance your knowledge, this course will give you the basic knowledge and practical skills you need for a successful career in Human Resource Management and business development.
AIMS
This course provides an overview of management and its evolution. It examines management functions of planning, organizing,
leading, and controlling as well as their impact on the business organization.
It also discusses the necessary skills and functions required for
efficient managers in a contemporary business environment. Overall, it will enable students to analyze and understand changing
business environment, and the role of ethics, social responsibility, and environmental issues in a contemporary business environment.
MAIN COMPETENCIES
On completing this course, you are expected to learn the following:
With this, you will be well-prepared to take on managerial roles, contribute to business development, and support the overall growth and success of organizations.
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 dened. 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 |
This is the second course in the foundation level course. It is designed to help beginners like you understand both management and financial accounting and how they can be applied to Human Resources.
It is divided into two sections. In one section, you will learn how accounting information is used by managers to make informed business decisions. Topics like understanding cost behaviour, budgeting, performance evaluation, and the use of various accounting techniques to aid in planning, controlling, and decision-making processes, etc will be taught.
The other section will then teach you about the preparation and analysis of financial statements, understanding the principles and standards governing financial reporting, and the role of financial accounting in providing transparency and accountability to stakeholders such as investors, creditors, and regulatory bodies.
At the end of this course, you will have a solid foundation in accounting principles and practices. You will be able to interpret financial data, prepare basic financial statements, and understand how accounting information supports business strategy and operations.
AIMS:
The Course is to test your understanding of basic knowledge of financial and management accounting in the 21st-century business environment, and their relationship with Human Resources.
MAIN COMPETENCIES:
Upon completing this course, you should be able to:
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 |
This CIPM Foundation level course introduces you to the key concepts and theories in the three interrelated fields mentioned. It is designed to give you a broad understanding of how human behaviour, social structures, and political systems influence organizations and workplace dynamics.
In this course, you will be taught the basics of human behaviour and mental processes. Topics like functional areas in psychology, stages of growth and development, socialization, etc are taught in this course.
By understanding these principles, you can manage and motivate employees, improve workplace communication, and foster a positive organizational culture. This course provides you with a well-rounded understanding of how psychological, sociological, and political factors shape individual and group behaviour in organizations.
With the knowledge gained from this foundational course, you will be better equipped with the tools to manage diverse teams, foster inclusive environments, and make informed decisions in a complex and interconnected world.
AIMS
This CIPM Foundation-level course aims to equip you with a comprehensive understanding of the basic principles and theories in these three disciplines.
MAIN COMPETENCIES
Once you complete this course, you should:
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 |
The Introduction to Human Resource Management course is designed to provide you with a comprehensive overview of the basic principles and practices in the field of HR. You will have to take this course if you are interested in HR.
The course covers the basics of Human Resource Management, including the strategic role HR plays in organizations. In this course, you will learn all about HR functions like recruitment, selection, training and development, performance management, compensation and benefits, and employee relations. This is very important as it will help you be better equipped to handle tasks as an HR personnel within any organization.
In this course, you will also learn about common challenges faced by HR, the impact of technology on HR, and the evolving nature of work. By the time you are done with this course, you will have a well-rounded understanding of Human Resource Management and be prepared to take on a role as an HR personnel.
AIMS
This Course aims to introduce students to the basic concept of Human Resource Management (HRM) as beginners, to enable them to understand the fundamentals of HRM and to apply the concepts and principles in solving people management issues in the workplace.
MAIN COMPETENCIES
Upon completing this foundation-level course, you should be familiar with:
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 |
This course is designed to give you a solid understanding of the legal principles that govern business activities in Nigeria. It will introduce you to the basic concepts and structures of the Nigerian legal system, including the sources of law, the court system, and the key regulations affecting businesses.
You will learn about the various types of business organizations, such as sole proprietorships, partnerships, and corporations, and understand the legal requirements for their formation, operation, and dissolution.
In this course, you will also learn about the basics of the Nigerian legal system. This includes the sources of Nigerian law, like the constitution, statutes, common law, and customary law. These sources help you know where our laws come from and how they apply to businesses.
Finally, you will learn the regulatory framework for businesses in Nigeria. This includes laws related to taxation, intellectual property, and competition. With this knowledge, you can ensure that your business complies with the law and avoids legal pitfalls.
AIMS
The world of work is a complex one. Most times, HR Personnel could make decisions that will negatively affect the organization, thus incurring legal consequences. These legal errors could be avoided when personnel are trained with foundational or basic principles in law.
The syllabus covers basic legal principles that govern relationships which prima facie are in most cases contractual in nature. You are expected to get acquainted with the legal environment of industrial or personnel relations.
There is a need for ‘global’ reintegration as legal principles in the world of work are universal.
MAIN COMPETENCIES
At the end of this course, you should be able to:
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 |
The foundation-level CIPM course titled “Digital and Management Information System” is tailored to provide you with a thorough understanding of how digital technologies and information systems can be used to enhance business operations and decision-making processes. This course teaches the fundamental concepts and practical applications of digital systems in a business environment.
In this course, you will start by learning about the basics of information systems, including their components and types. This knowledge is important so you can understand how different systems support various business functions.
The course covers topics like data management, where you will be taught the methods of collecting, storing, and organizing data to ensure it is accurate and accessible. You will also learn how information systems can improve business processes.
Cybersecurity is another critical area you will also be taught, as protecting digital information is important in today’s digital age. You will be introduced to the principles of information security, helping you understand how to safeguard data against threats and ensure business continuity.
AIMS:
The course is designed to enable students to acquire basic knowledge of computer operations, and systems theory, understand the concept of management information, the features of management information systems, the concept of transaction processing, understand the concept of office automation, different applications of MIS, the principles of decision making, development cycle of an MIS.
It will help the students to understand what interaction design is, the conceptualized interaction, how interfaces affect users, and the process
MAIN COMPETENCIES
On completing this course, you should be able to:
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 |
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 |
The CIPM Foundation Level is the introductory stage of the Chartered Institute of Personnel Management (CIPM) program. It covers the basics of Human Resource Management and is designed for beginners.
Anyone interested in a career in Human Resource Management can enroll, regardless of their academic background. It is ideal for fresh graduates, entry-level HR professionals, and individuals looking to switch to an HR career.
The duration varies, but it typically takes about 6 to 12 weeks to complete, depending on your mode of study (full-time, part-time, or self-paced).
CIPM offers flexible study options, including classroom-based learning, online courses, and self-study materials to accommodate different learning preferences and schedules
Yes, students must pass a series of exams to complete the Foundation Level. The exams test knowledge and understanding of the subjects covered in the syllabus.
The pass mark for each exam is usually 50%. Candidates must achieve at least this score to pass each module.
You can choose “self-study” or attend tutorials. It is advised that you study for the exams using the updated ICAN syllabus which available at syllabus.ng.
Yes, Graduates with a B.Sc or HND in Accounting obtained from ICAN-accredited institutions or obtained under the Mutual Co-operation Agreement with Tertiary Institutions (MCATI) are exempted from all or some courses in the foundation level. Please check academic and professional exemption sections for more information
Excelling your CIPM exams starts from knowing what’s expected of you.
Don’t be left behind. Download the CIPM syllabus for foundation level now.