The Joint Admissions and Matriculation Board (JAMB) Accounting syllabus is designed to assess candidates’ knowledge of basic accounting principles and their application to practical situations. It covers topics such as bookkeeping, final accounts, public sector accounting, and more.
If you’re planning to study Accounting, Finance, Banking, or related courses in Nigerian universities or polytechnics, mastering this syllabus is essential.
Objectives of the JAMB Accounting Syllabus
Candidates are expected to:
- Understand basic accounting concepts and principles.
- Apply accounting knowledge to real-life business and financial activities.
- Analyze and interpret accounts and financial data.
- Demonstrate proficiency in double-entry bookkeeping and ledger preparation.
- Understand the structure of accounting records in both private and public sectors.
JAMB Accounting Syllabus Topics (2025/2026)
1. Nature and Significance of Accounting
- History and development of accounting
- Users and uses of accounting information
- Role of accounting in society
2. Principles, Concepts, and Conventions
- Business entity
- Money measurement
- Going concern
- Consistency
- Accrual
- Prudence
- Materiality and others
3. The Accounting Equation
- Assets, Liabilities, and Capital
- Relationship between accounting elements
4. Books of Original Entry
- Sales and purchase journals
- Cashbook and petty cashbook
- Journal proper
- Returns inwards and outwards
5. Ledger and Trial Balance
- Posting from books of original entry
- Balancing of accounts
- Preparation of trial balance
6. Types and Treatment of Errors
- Error of omission, commission, principle, and compensating errors
- Use of suspense account
7. Bank Reconciliation Statement
- Causes of differences between bank statements and cashbook
- Adjusting the cashbook
- Preparing bank reconciliation statement
8. Control Accounts and Self-Balancing Ledgers
- Purpose and preparation of control accounts
- Sales and purchases ledger control accounts
9. Incomplete Records and Single Entry
- Methods of converting to double entry
- Preparation of final accounts from incomplete records
10. Manufacturing Accounts
- Elements of cost: direct and indirect
- Prime cost and factory overhead
- Preparation of manufacturing account
11. Accounts of Non-Profit Organizations
- Receipts and payments account
- Income and expenditure account
- Balance sheet
12. Partnership Accounts
- Formation and changes in partnership
- Profit and loss appropriation
- Admission, retirement, and dissolution of a partner
13. Company Accounts
- Issue of shares and debentures
- Final accounts of a limited liability company
- Treatment of income tax and dividends
14. Public Sector Accounting
- Meaning and difference from private sector accounting
- Sources of government revenue
- Consolidated revenue fund
- Auditor-General’s report
15. Information and Communication Technology (ICT) in Accounting
- Application of computers in accounting
- Advantages and limitations
- Computer-based accounting systems
Recommended Textbooks
(While specific books are not listed here, JAMB typically recommends textbooks by authors such as Frank Wood, Adebayo, and Igben.)
Exam Tips for JAMB Accounting 2025/2026
- Study the syllabus: Focus on each outlined topic and understand the principles.
- Use past questions: Practice with JAMB past questions to familiarize yourself with question patterns.
- Understand the logic: Don’t cram—comprehend accounting treatments and entries.
- Join a study group: Sharing knowledge and solving problems with others can clarify difficult topics.
- Manage your time well: Time yourself when practicing to improve speed and accuracy.
Frequently Asked Questions (FAQs)
Q1: Is JAMB Accounting difficult?
A: Not if you understand the concepts. With consistent study and practice, you can score high.
Q2: How many questions are in JAMB Accounting?
A: Typically, JAMB sets 40 questions for each subject in the UTME.
Q3: What topics are most important?
A: All topics are important, but students should pay special attention to double-entry bookkeeping, final accounts, and control accounts.
Q4: Are calculators allowed in the JAMB exam?
A: Yes, JAMB provides an on-screen calculator during the CBT exam.
Conclusion
The 2025/2026 JAMB Accounting syllabus is your roadmap to success in the UTME. Start early, understand the fundamentals, and make use of practice questions. With proper preparation, scoring high in Accounting is completely achievable. Stick to the syllabus, stay focused, and give your best effort.
