The Air Force Institute of Technology (AFIT). Kaduna cordially invites applications from suitable candidates seeking admission into various postgraduate programmes for the 2023/2024 Academic session. The online application portal will be open from 22 August 2023.

AFIT Postgraduate Courses

The available programmes and admission requirements for the above-listed courses are as follows:

• MSC Aerospace Vehicle Design.
• Postgraduate Diploma (PGD) Aerospace Engineering.
• Postgraduate Diploma (PGD) Electrical and Electronic Engineering.
• Postgraduate Diploma (PGD) Construction Technology.
• Postgraduate Diploma (PGD) Logistics and Supply Chain Management.

Admission Requirements

• MSC Aerospace Vehicle Design:
  • Minimum five credits in at least two sittings, including English and Maths.
  • Minimum of second class lower in First Degree Aerospace Engineering, material sciences or physics, mechanical Engineering, Electrical /Electronic Engineering. Metallurgical Engineering, Computer Science/Material Science Engineering and other related fields
• Postgraduate Diploma (PGD) in Aerospace Engineering:
  • Minimum five credit passes in at least two sittings, including English and Maths.
  • Minimum third class in First Degree or HND with a minimum of lower credit in material sciences or physics or HND with lower credit in Mechanical Engineering, Electrical /Electronic Engineering. Metallurgical Engineering, Computer Science/Material Science Engineering and other related fields.
• Postgraduate Diploma (PGD) in Electrical Electronics Engineering:
  • Minimum of five credit passes, including English and Maths in not more than two sittings
  • Minimum third class in First Degree or HND with a minimum of lower credit in Engineering, Electrical /Electronic Engineering and other related fields.
• Postgraduate Diploma (PGD) in Construction Technology:
  • Minimum of five credit passes, including English and Maths in not more than two sittings
  • Minimum third class in First Degree or HND with a minimum of lower credit in Construction Technology and other related fields.
• Postgraduate Diploma (PGD) in Logistics and Supply Chain Management:
  • Minimum of five credit passes, including English and Maths in not more than two sittings
  • Minimum third class in First Degree or HND with a minimum of lower credit in Purchasing and Supply or other related fields.

Method of Application

All applicants are to complete the online Postgraduate application form by visiting the website of the School of Postgraduate Studies, Air Force Institute of Technology: https://spgs.afit.edu.ng/

All applications must be accompanied by an application fee of ₦10,300 only. Application closes six (6) weeks from the date of advertisement.

Signed MS LAWAL Air Commodore Registrar

Let me know if you have any questions or need further clarification. I would love to assist you.

You can watch my videos on the Studentship YouTube Channel by clicking here.

Join my Facebook Group or Like my Facebook Page for more interactive discussions.

Small businesses need to ask important questions, such as ‘What is the difference between bookkeeping and accounting?’ The bottom line is both are needed to corral financial records and understand them.

Critical financial decisions get made based on the different approaches. And the results from accounting and bookkeeping efforts blend together to make your business more efficient.

Bookkeeping Vs. Accounting

Bookkeepers play an essential role in the financial health of a business. They meticulously handle the recording and maintaining of financial information, ensuring every penny is accounted for.

A primary responsibility of the bookkeeping team is to document daily transactions, which could range from sales receipts to expense reports. This documentation is vital as it provides a clear snapshot of the day-to-day business activities, capturing the financial pulse of the company.

On the other hand, accounting dives deeper into the financial realm. Accounting isn’t just about listing numbers but is more centered on generating comprehensive reports.

These professionals take the foundational work done by bookkeepers and elevate it by summarizing, analyzing, and interpreting the raw numbers.

While bookkeepers note the transactions, accountants provide insights into the implications of these transactions. They often delve into more complex financial topics such as cash flows, tax obligations, and forecasts.

Ultimately, accounting gives stakeholders a better understanding and broader perspective of the raw data meticulously recorded by bookkeeping, transforming numbers into actionable business strategies.

Key Differences Between Bookkeeping and Accounting

For a clearer understanding of the distinctions between bookkeeping and accounting, refer to the comparison table below, which highlights their primary differences.

Feature	Bookkeeping	Accounting
Primary Focus	Recording daily financial transactions	Generating, analyzing, and interpreting financial reports
Educational Requirements	Usually doesn’t require a degree	Often requires a degree and additional qualifications (e.g., CPA)
Scope of Work	Budgeting, payroll, forecasting, cash management	Financial statements, tax preparation, consulting, forensic accounting
License	Not required	CPA license often required in many states
Outcome	Gathered financial data	Processed and reported financial information

How Does a Bookkeeper Manage Financial Transactions?

A bookkeeper is responsible for corralling financial data. Here’s a list of five things a bookkeeping service should include.

• Bookkeepers record transactions – The bookkeeping process covers recording important transactions. Like invoice collections and customer payments.
• Bookkeepers look after budgeting – This is another part of the bookkeeper’s role. They can create a budget specific to your company from financial reports.
• Bookkeepers look after payroll – They can help you make financial decisions by collecting data. A small business owner can get info on current and upcoming payroll expenses.
• Bookkeepers look after forecasting – Bookkeeping information can determine the growth rate of your business. By studying increased traffic, new accounts, and other financial records.
• Bookkeepers manage your cash – Their work integrates with bank statements to help make financial decisions about where cash is going.

How Does an Accountant Work With Financial Data?

Accounting procedures are a little different in the way they handle financial data. Here’s what you should expect, even from a basic accounting service.

• Financial Accounting – An accountant will generate reports from internal financial statements. An accounting professional needs to understand GAAP and IFRS standards.
• Accounting for Taxes- A certified public accountant does a number of tax returns. They have the expertise required for compliance with tax regulations. These tax preparation services help business owner file their taxes.
• Public Accounting – An accountant can supply advice and consulting services to a company. As well as audit, review, and prepare a financial statement like a balance sheet or an income statement.
• Forensic Accounting – An accountant needs sufficient experience to tackle this category. A company doesn’t always need a full-time accountant for this. An auditor can reconstruct financial records. This financial position is often found in the insurance industry.

Wondering how to hire an accountant for your small business? Consider going digital instead. Here’s a list of the best accounting software for small business.

How is the Accounting Process Different from Bookkeeping?

Small businesses need to be clear on the difference between bookkeeping and accounting. Here are five differences between what bookkeepers and accountants do.

1. Accountants Prepare Financial Statements

Accountants are skilled professionals who prepare a diverse range of financial statements to provide a comprehensive view of a company’s financial health.

Among these are the cash flow statements, which track the movement of money, balance sheets that offer a snapshot of a company’s assets and liabilities, and income statements, showcasing revenue and expenses.

These statements are generated using the records maintained by bookkeepers. For small businesses, these reports are vital, often serving as the primary financial insights that guide decision-making.

2. Bookkeepers Record Financial Transactions

With a keen eye for detail, bookkeepers shoulder the responsibility of recording each financial transaction a business undergoes.

This includes but is not limited to noting down payments made to vendors, documenting sales, and tracking various business-related expenses. Their work ensures a clear and systematic financial trail for any enterprise.

3. Accountants Have A License

Performing accounting tasks often involves a deeper dive into bookkeeping records and a higher level of analytical skills.

Furthermore, if one wishes to become a Certified Public Accountant (CPA), it’s imperative in all 50 states of the U.S. that they complete a certain number of credit hours in coursework and pass a stringent written exam, showcasing their competence in the field.

4. Bookkeepers Don’t Require A Degree

The thresholds for entering the bookkeeping profession are comparatively lower. While there are distinctions between bookkeeping and accounting, one of the most pronounced is in the educational requirements.

For bookkeeping roles, often, a high school diploma coupled with solid communication, writing, and basic math skills is sufficient to get started.

5. One Gathers The Data and The Other Sorts It

Although accounting and bookkeeping are distinct disciplines, they are intricately interwoven, working collaboratively towards ensuring financial clarity. Bookkeepers play the role of the data collectors, meticulously noting down every financial piece of information.

Then, with this data in hand, professional accountants step in, sorting and organizing this vast amount of information, transforming it into meaningful, structured reports that offer in-depth financial insights.

How to Decide Between a Bookkeeper and Accountant

When navigating the financial landscape of your business, the decision of whether to hire a bookkeeper or an accountant can be daunting.

The choice depends largely on your company’s specific needs. Here’s a guide to help you understand when to opt for bookkeeping services and when it might be time to engage an accountant.

Looking to Make Proper Decisions About Your Business?

If strategic financial planning is what you’re after, an accountant might be the better choice. One pivotal distinction between the two roles is that accountants typically prepare and analyze financial statements, which can offer valuable insights.

For instance, a cash flow statement can provide clarity on your business’s liquidity, offering insights into investment opportunities or potential pitfalls.

Moreover, studying historical accounts can illuminate past trends, assisting you in anticipating future financial trajectories and making informed decisions.

Looking for Just a General Ledger?

If your primary focus is on organizing your financial data and maintaining a clean record of your transactions, bookkeeping might suffice.

This is especially true if you’re leveraging online platforms for tasks like tax filing, where having organized bank statements and expense receipts can streamline the process.

It’s crucial, however, to have a clear understanding of your finance process, to determine the extent of expertise required.

Looking to Keep Things Simple?

For small business owners, especially sole proprietors, simplicity can be the key. In such cases, a bookkeeper might be all you need.

They can efficiently manage basic financial tasks without overwhelming your budget. This could include duties like recording incoming revenue, tracking outgoing expenses, or managing accounts receivable and payable.

Looking to Go Public?

If your sights are set on taking your company public, an accountant’s expertise becomes indispensable. The world of Initial Public Offerings (IPOs) demands a more intricate level of financial reporting and disclosure.

An accountant, equipped with specialized skills, can prepare detailed financial documents tailored to woo potential investors.

Their in-depth formal education, often culminating in a bachelor’s degree or beyond, coupled with their analytical prowess, ensures your business meets regulatory standards and attracts the right investment attention.

When to Hire a Bookkeeper or Accountant

We have gone over the differences between bookkeeping and accounting. Here are a few words on choosing a bookkeeper or accountant.

• Maybe you’re doing your own bookkeeping and it takes up too much time. You can save by hiring a bookkeeper.
• If your company is small, you can get away with the bookkeeper. Likewise, if you’re a sole proprietor. Look for double-entry bookkeeping where the debits and credits equal out. This is more accurate than a single entry.
• On the other hand, you’ll need the special skill of an accountant if you’ve experienced rapid growth.
• A company that needs professional financial reporting needs an accountant.

Do Accountants Do Bookkeeping?

Yes. Accountants can do bookkeeping but it’s generally better to separate the two categories for small businesses. Bookkeepers and accountants can work together but they have different skills.

The main difference is an accountant usually has more education and a bigger skill set than a bookkeeper.

READ MORE: 

Image: Envato Elements

---

More in: Small Business Accounting

---

The University of Maiduguri (UNIMAID) is a distinguished institution committed to providing quality education and fostering academic excellence.

Established in 1975, UNIMAID has consistently demonstrated its dedication to producing graduates with the knowledge, skills, and values needed to excel in their chosen fields.

The university sets specific cut-off marks for various courses within its academic departments to ensure a fair and transparent admission process.

These cut-off marks serve as benchmarks that prospective students must meet to be eligible for admission into their desired programs.

UNIMAID Cut Off Mark for all Courses

Department	Merit	Others
Agriculture	140	140
Fisheries	140	140
Forestry & Wildlife	140	140
Animal Science	140	140
Physiotherapy	220	200
Radiography	220	200
Nursing Science	220	200
Medical Laboratory Science	220	200
Arabic Studies	140	140
English	140	140
French	140	140
Fulfulde	140	140
Hausa	140	140
History	140	140
Islamic Studies	140	140
Kanuri	140	140
Theatre Arts	140	140
Medicine & Surgery	250	220
Dentistry/Dental Surgery	250	220
Anatomy	220	200
Human Physiology	220	200
Nutrition & Dietetics	220	200
Adult Education	140	140
Agriculture Education	140	140
Arabic Studies Education	140	140
Biology Education	140	140
Nutrition & Dieteticscs	140	140
Business Education	140	140
Economics Education	140	140
Geography Education	140	140
Hausa Education	140	140
Health Education	140	140
History Education	140	140
Islamic Studies Education	140	140
Mathematics Education	140	140
Physical Education	140	140
Physics Education	140	140
Library & Information Science	140	140
Agriculture & Environmental Resources Engineering	160	160
Civil & Water Resources Engineering	180	180
Chemical Engineering	160	160
Computer Engineering	180	180
Electrical & Electronics Engineering	170	170
Mechanical Engineering	170	170
Food Science & Technology	160	160
Architecture	170	170
Building	180	180
Surveying & Geo-Informatics	150	150
Urban & Regional Planning	160	160
Law	250	200
Accounting	140	140
Banking & Finance	140	140
Business Administration	140	140
Marketing	140	140
Public Administration	140	140
Pharmacy	250	220
Biochemistry	170	170
Botany	140	140
Biotechnology	170	170
Chemistry	140	140
Computer Science	170	170
Environmental Biology	150	150
Geology	170	170
Industrial Chemistry	160	160
Mathematics	140	140
Microbiology	170	170
Petroleum Chemistry	160	160
Physics	140	160
Statistics	140	140
Water Sanitation & Hygiene	150	150
Zoology	140	140
Economis	140	140
Geography	140	140
Mass Communication	190	140
Political Science	140	140
Sociology & Anthropology	140	140
Veterinary Medicine	200	190

Let me know if you have any questions or need further clarification. I would love to assist you.

You can watch my videos on the Studentship YouTube Channel by clicking here.

Join my Facebook Group or Like my Facebook Page for more interactive discussions.

If you buy something through our links, we may earn money from our affiliate partners. Learn more.

What is Malware?  Malware is a blanket term for unwanted software that harms a computer. Some are codes, files, and malicious links that infect networks. Worms and viruses like Trojan horses that gain access to a single computer or a whole system… the list goes on.

Understanding Malicious Software

Malware is software that is specifically designed with bad intent. The word itself is a contraction for malicious software. Simply put, it’s designed to exploit the victim and benefit the hacker through infected files.

Here are 5 facts about how sneaky malware can be. And some good answers if you’re asking, “What is a Malware Attack?”

• Malware Attacks Have Numbers – There were 5.6 billion malicious programs at work across the globe in 2020.
• Personal Computer Users Are Worried – Americans are worried about an infected computer compromising their personal data and online networks. In fact, research says over 70% are in this group.
• Email Is The Biggest Offender – Ninety-two percent of the way that computer systems get infected is through email. You can spread malware by opening unfamiliar messages on your mobile devices.
• Malicious Software is Evolving – The types of malware that steal sensitive data are moving targets. Ransomware attacks are evolving. Here’s a list of some new ones that can affect a computer system.
• Malware Disguised is Just As Dangerous – Malware trends are important, like the fact that Trojan horse viruses make up 58% of malware delivery events. Watch out for these types of cybersecurity attacks.

How to Prevent Malicious Code Attacks

Now you know a bit more about these security threats. Here are some tips on using things like legitimate software for malware protection. These suggestions will help you avoid computer viruses and know how to not download infected files.

Get Antivirus Software

Investing in reputable antivirus software is one of the foremost steps in securing your digital environment. This software actively searches your computer or network for signs of malicious activities or suspicious files.

A top-tier antivirus not only detects threats but also removes them, ensuring your data remains protected. Opting for software that provides scheduled scanning can be beneficial. This way, it will automatically search for and neutralize threats, requiring less manual intervention.

In cybersecurity an effective antivirus program is often the first line of defense and comes highly recommended by experts.

Here’s a free malware protection download list to get you started. This is some of the best anti-malware software you’ll find.

Use Secure Authentication

Avoiding security vulnerabilities means :

• Use passwords with symbols and numbers, lowercase and uppercase letters as well as eight characters.
• Enable multi-factor authentication that uses security questions or a PIN.
• Biometric tools work too. Like iris scans and fingerprints.

Keep Software Updated

Having the latest software isn’t just about accessing new features; it’s a critical security measure. Cybercriminals often exploit vulnerabilities found in outdated software, from your operating system to your web browser.

By keeping your software updated, you’re essentially patching any security loopholes that could be exploited. This includes not just the main programs but also plug-ins and extensions that might be attached to your browsers.

Regularly scheduled updates or enabling auto-updates ensures you’re always equipped with the latest security patches, making it harder for malicious entities to breach your system.

Use Caution When Opening Attachments

It can’t be stressed enough: always be wary of unsolicited attachments, even those that appear harmless like pictures. While some might be benign or simple spam, others could be more sinister, designed to infiltrate your system.

Emails from unknown senders could contain malicious files disguised as regular documents or images. When opened, these files might install malware that can monitor your activities, steal data, or cause other damages.

It’s a good practice to avoid opening attachments or clicking on links from unknown or unverified senders.

If you’re uncertain about an email, even if it seems to come from a known contact, it’s better to double-check with the sender directly before opening any attached files.

Tips to Detect Malware Attacks

Navigating the digital world can sometimes be like walking through a minefield, especially when it comes to malware attacks.

From the casual internet surfer to businesses big and small, everyone is at risk. So, once you’ve understood what malware is, it’s crucial to recognize its signs.

Whether it’s on your smartphone, tablet, or desktop, being alert to these signals can help you act swiftly to protect your data and devices.

1. Strange Posts on Social Media

Be wary of unexpected posts on platforms like Facebook, Twitter, or Instagram. Sometimes, you might see posts from friends exclaiming, “Is this you in the video?” or “Check out this shocking photo!”

Such posts can be a sign that your friend’s account, or even your own, has been compromised. Clicking on these links can inadvertently download malware onto your device, granting attackers access to your data.

2. Lots of Pop Up Ads

While ads are commonplace in many apps and websites, an excessive number of intrusive pop-up ads can be a telltale sign of adware. Especially prevalent on Android devices and other platforms, these ads can be misleading.

Even if they seem to be promoting a legitimate product, the underlying link may lead you to download malicious software. Always exercise caution before clicking on any pop-up.

3. Constant Redirects

Have you ever entered a search term only to find yourself redirected to an entirely different and suspicious-looking website? This is a classic symptom of certain malware types.

These cybercriminals aim to steal your data or lure you into their trap by making their site appear genuine.

Always double-check the URL, especially if it looks unfamiliar or contains a random assortment of characters.

4. A Sluggish PC

If your once-speedy computer starts to drag or frequently crashes, it could be infected. Certain malware operates quietly in the background, hogging resources and slowing down performance.

They might allow attackers remote access, who can then further compromise your system by adding more malicious programs. Over time, this cumulative effect can make your PC grind to a near halt.

Remember, while these signs are strong indicators, they aren’t definitive proof of malware. It’s always a good idea to run a trusted antivirus scan if you suspect something is amiss.

Moreover, ensure you have proactive defenses like regular software updates and security software installations. Being alert and taking timely action can save you from significant digital troubles.

Removing Malicious Software

If you’ve got it, you want to remove malware. Whether you’re suffering from phishing attacks or other malware types, here’s how to fight back.

• Update Your Software – Different types of malware are constantly evolving. Update your software with the latest virus definitions. Here’s free threat protection from Microsoft.
• Clear Your Cache – Get rid of different types of malware by clearing your cache. Here’s how.
• Reboot In Safe Mode – This is a good tip if you have a mobile device. First, shut it down and reboot in safe mode. Then follow these steps for an Android device.

What is a Malware Attack Example?

Ransomware is a computer virus where a victim’s data is encrypted. Ransom payment is usually requested in cryptocurrency. There are several different vehicles. Like email phishing, social engineering and unwanted advertisements.

Here are some other generic malware examples.

• Worms can spread to devices on a network. Government agencies are at risk through executable files passed between departments.
• Spyware is one of the other programs businesses need to watch out for. Spyware steals personal and financial information.
• Adware high jacks a computer and sends ads to you. Here’s a quick way to check for mac malware on one of those devices.
• A boot sector virus can be transferred through infected floppy disks. These are dangerous since they can be used on different computer systems.

Here’s a quick overview of different malware types and their main features:

Malware Type	Primary Characteristics	Threat
Ransomware	Encrypts victim’s data, demands payment	Data loss, financial loss
Worms	Spreads across networks via executable files	Rapid spread, system disruption
Spyware	Stealthily collects user information	Identity theft, privacy breach
Adware	Delivers unwanted ads	Annoying ads, potential further malware installation
Boot Sector Virus	Transfers via infected storage devices	System corruption, widespread damage

What Can Happen If There Is a Malware Attack?

Malware infections can cause big issues. One of the big consequences can be identity theft and a target system can be redirected through spyware. Access to other files can be restricted. and daily business operations can be disrupted and/or your computer can be slowed down.

What Are the Reasons for Malware Attacks?

A variety of different types of people create malware. Blackmailers, cheats, and hackers are just a few of the criminals involved. Most of them are trying to make money illegally, but there are a few other reasons.

Some of the people who create these viruses are pranksters and others are activists. There are people looking to make an illegal profit and others who are just looking to damage targets.

Can Malware Spread Through Wifi?

Curious if malware can spread through Wi-Fi? Check out this informative YouTube video for clarity on the subject:

Image: Envato Elements

---

More in: Cybersecurity

---

Today there are over 170 million websites with an SSL certificate on the Internet — and this number is expected to increase as more search engines and consumers show preference to these sites.

(more…)