If you’re preparing for the 2025/2026 JAMB UTME and plan to sit for Principles of Accounts (Accounting), you’re making a smart move. This subject is crucial for students aiming to pursue degrees in Accounting, Banking and Finance, Economics, Business Administration, Marketing, and more.
To help you succeed, we’ve compiled the complete list of the most repeated Accounting topics in JAMB based on detailed analysis of past questions. This official guide includes strategic preparation tips and answers to frequently asked questions (FAQs).
Overview of JAMB Accounting Exam
- Total Questions: 40
- Format: Multiple Choice
- Duration: Combined with other subjects in the UTME (usually 2 hours total for 4 subjects)
- Source: Senior Secondary School Syllabus (SS1–SS3)
Highly Repeated Topics in JAMB Accounting 2025/2026
1. Principles and Concepts of Accounting
- Business Entity
- Going Concern
- Accrual Concept
- Consistency
- Prudence
- Matching Concept
Tip: Know the meaning and application of each concept—JAMB loves conceptual questions.
2. Accounting Equation and Double Entry
- Assets = Liabilities + Owner’s Equity
- Debit and Credit Rules
- Journal entries
Why It Repeats: It's the foundation of all bookkeeping.
3. Source Documents and Books of Original Entry
- Invoices, Receipts, Credit Notes
- Journals (Sales, Purchases, Cash, General, Petty Cash)
Advice: Know when and why each document or book is used.
4. Ledger and Classification of Accounts
- Personal, Real, and Nominal Accounts
- Posting from journal to ledger
- Balancing of accounts
Watch Out: Expect questions that test your ability to classify and balance accounts.
5. Trial Balance
- Purpose and Preparation
- Detecting errors
Focus Area: Know how to identify errors that affect or don’t affect the trial balance.
6. Bank Reconciliation Statement
- Reasons for differences between cashbook and bank statement
- Preparing a reconciliation statement
Repetition Rate: Very high—appears in almost every JAMB exam.
7. Depreciation of Fixed Assets
- Straight-line, Reducing Balance, Revaluation
- Causes of depreciation
Hot Topic: JAMB often tests calculations and the effect on financial statements.
8. Final Accounts of a Sole Trader
- Trading, Profit and Loss Account
- Balance Sheet
- Adjustments (e.g. accruals, prepayments, depreciation)
Important: Focus on formats and treatments of adjustments.
9. Control Accounts and Self-Balancing Ledgers
- Sales Ledger Control Account
- Purchases Ledger Control Account
- Uses and advantages
Why JAMB Loves It: Tests both theory and application.
10. Incomplete Records and Single Entry
- Methods of converting single to double entry
- Statement of Affairs
Tip: Understand how to extract information from limited data.
11. Public Sector Accounting
- Differences between Public and Private Sector Accounting
- Objectives and Terminologies
- Government Funds
Relevance: A relatively new favorite of JAMB—study the basics well.
12. Partnership Accounts
- Profit Sharing Ratio
- Admission and Retirement of Partners
- Goodwill
Reminder: Focus on adjustments and capital accounts.
13. Manufacturing Accounts
- Prime Cost, Factory Overhead
- Work-in-progress
- Cost of Production
Expect: Calculation and classification-based questions.
14. Company Accounts (Limited Liability Companies)
- Authorized, Issued, Called-Up, Paid-Up Capital
- Profit Appropriation Account
- Dividends and Reserves
Note: Only basic principles are tested in JAMB.
Summary Table: Most Repeated Topics in JAMB Accounting
|
Topic |
Focus Areas |
Frequency |
|
Accounting Concepts |
Business entity, Accrual, Matching |
Very High |
|
Double Entry System |
Journal Entries, Ledger Posting |
Very High |
|
Trial Balance |
Error Identification, Purpose |
High |
|
Final Accounts |
Adjustments, Balance Sheet |
Very High |
|
Depreciation |
Methods and Calculations |
Very High |
|
Bank Reconciliation |
Differences, Preparation |
Very High |
|
Control Accounts |
Sales & Purchases Ledger Control |
High |
|
Public Sector Accounting |
Government Terms, Funds |
Moderate |
|
Partnership |
Goodwill, Profit Sharing |
High |
|
Incomplete Records |
Single Entry Methods |
High |
|
Manufacturing Account |
Cost of Production, Factory Overhead |
Moderate |
|
Company Accounts |
Shares, Dividends, Profit Appropriation |
Moderate |
Preparation Tips for JAMB Accounting 2025
- Study JAMB Past Questions
Focus on recurring themes and practice solving them within time limits. - Use Flashcards for Concepts
They help in memorizing terms like depreciation methods and accounting principles. - Create and Practice Format Tables
Practice preparing final accounts, reconciliation statements, and ledgers from scratch. - Understand, Don’t Cram
JAMB tests application—not just definition. Understand real-life examples of concepts. - Use JAMB CBT Practice Software
Simulate the actual exam environment to build confidence and speed.
FAQs on JAMB Accounting 2025
1. How many questions are set for Accounting in JAMB?
There are 40 multiple-choice questions in the JAMB Accounting paper.
2. Is Accounting a compulsory subject for all commercial students?
Yes, especially for those intending to study finance, business, or accounting-related courses.
3. Are calculations involved in the JAMB Accounting exam?
Yes. Topics like depreciation, final accounts, and reconciliation often involve calculations.
4. Can I pass Accounting in JAMB without a background in commerce?
Yes, but you’ll need to dedicate time to learning foundational concepts and practicing past questions.
5. Will JAMB repeat past Accounting questions word-for-word?
Not exactly, but concepts and patterns are frequently repeated.
Conclusion
With this official guide on highly repeated topics in JAMB Accounting 2025/2026, you now have the knowledge to focus your preparation and increase your chances of scoring high in UTME. Consistency, practice, and smart study habits are your keys to success.
