JAMB Subject Combination for Accounting / Accountancy

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Accounting or accountancy is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the “language of business”, measures the results of an organization’s economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators Practitioners of accounting are known as accountants. The terms “accounting” and “financial reporting” are often used as synonyms.

Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting. Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization’s financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, analysis and reporting of information for internal use by management The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.

Accounting has existed in various forms and levels of sophistication throughout human history. The double-entry accounting system in use today was developed in medieval Europe, particularly in Venice, and is usually attributed to the Italian mathematician and Franciscan friar Luca Pacioli. Today, accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms, and are prepared in accordance with generally accepted accounting principles (GAAP). GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States and the Financial Reporting Council in the United Kingdom. As of 2012, “all major economies” have plans to converge towards or adopt the International Financial Reporting Standards (IFRS)

The Bachelor’s Degree in Accounting is competitive. Knowing the prerequisites will enable you have seamless registration and also avoid unnecessary mistakes.

Why Study Accounting? Every kind of organization in every sector of the economy has one thing in common: Somewhere within the business, there’s an accounting department. Accounting is a career that has survived economic and social changes along with major technological shifts. Essentially, as an accountant, you take charge of financial record keeping, which is a function that starts from gathering data, recording and reporting it based on sound accounting principles.

This page provides the following:

Accounting O’Level Subjects and Requirements;
Accounting Direct Entry Subject and Requirements;
Accounting UTME Subjects Combination;
And other useful information that will enable you to make the right choices so that you gain admission to study Accounting.

Please read the Accounting programme admission requirements below carefully. If you meet the required prerequisites you may proceed with your UTME/Direct Entry registration.

PLEASE NOTE: There are variations to the requirements listed below in some universities. In that case, it’s advisable you make references to the PDF version of JAMB Brochure.

List of Universities Offering Accounting [Administration]

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ADEKUNLE AJASIN UNIVERSITY, AKUNGBA-AKOKO, ONDO STATE – AAUA
ABIA STATE UNIVERSITY, UTURU, ABIA STATE – ABSU
AHMADU BELLO UNIVERSITY, ZARIA, KADUNA STATE – ABU
UNIVERSITY OF ABUJA, ABUJA, FCT – ABUJA
ADMIRALTY UNIVERSITY OF NIGERIA, IBUSA, DELTA STATE – ADUN
AMERICAN UNIVERSITY OF NIGERIA, YOLA, ADAMAWA STATE – AUN
BAUCHI STATE UNIVERSITY, GADAU, BAUCHI STATE – BASU
BENUE STATE UNIVERSITY, MAKURDI, BENUE STATE – BSU
CARITAS UNIVERSITY, AMORJI-NIKE, ENUGU, ENUGU STATE – CARITAS
CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY, ULI, ANAMBRA STATE – COOU
CROSS RIVERS UNIVERSITY OF TECHNOLOGY, CALABAR, CROSS RIVERS STATE – CRUTECH
EBONYI STATE UNIVERSITY, ABAKALIKI, EBONYI STATE – EBSU
EKITI STATE UNIVERSITY, ADO-EKITI, EKITI STATE – EKSU
ELIZADE UNIVERSITY, ILARA-MOKIN, ONDO STATE – ELIZADE
EASTERN PALM UNIVERSITY, OGBOKO, IMO STATE – EPU
ENUGU STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY, ENUGU, ENUGU STATE – ESUTECH
EVANGEL UNIVERSITY, AKAEZE, EBONYI STATE – EVANGEL
FEDERAL UNIVERSITY, KASHERE, GOMBE STATE – FED-KASHERE
FEDERAL UNIVERSITY, OYE-EKITI, EKITI STATE – FED-OYE EKITI
FEDERAL UNIVERSITY, WUKARI, TARABA STATE – FED-WUKARI
IGBINEDION UNIVERSITY, OKADA, BENIN CITY, EDO STATE – IGBINEDION
IMO STATE UNIVERSITY, OWERRI, IMO STATE – IMSU
INSTITUTE OF MANAGEMENT AND TECHNOLOGY, ENUGU (AFFILIATED TO UNIVERSITY OF NIGERIA, NSUKKA – IMTENU-DEG
UNIVERSITY OF JOS, JOS, PLATEAU STATE – JOS
KWARARAFA UNIVERSITY, WUKARI, TARABA STATE – KWARARAFA
UNIVERSITY OF LAGOS, LAGOS STATE – LAGOS
LAGOS STATE UNIVERSITY, OJO, LAGOS STATE – LASU
LEAD CITY UNIVERSITY, IBADAN, OYO STATE – LCITY
MADONNA UNIVERSITY, ELELE, RIVERS STATE – MADONNA
UNIVERSITY OF MAIDUGURI, BORNO STATE – MAIDUGURI
McPHERSON UNIVERSITY, SERIKI SOTAYO, OGUN STATE – MCPHERSON
UNIVERSITY OF MKAR, GBOKO, BENUE STATE – MKAR
NASARAWA STATE UNIVERSITY, KEFFI, NASARAWA STATE – NASARAWA
NILE UNIVERSITY OF NIGERIA, ABUJA“>NILE
OBAFEMI AWOLOWO UNIVERSITY, ILE-IFE, OSUN STATE – OAU
UNIVERSITY OF PORT-HARCOURT, RIVERS STATE – PHC
PLATEAU STATE UNIVERSITY, BOKKOS, PLATEAU STATE – PLASU
RIVERS STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY, PORT HARCOURT, RIVERS STATE – RSUST
SAMUEL ADEGBOYEGA UNIVERSITY, OGWA, EDO STATE – SAU
SKYLINE UNIVERSITY NIGERIA, KANO, KANO STATE – SKYLINE
USMANU DANFODIO UNIVERSITY, SOKOTO, SOKOTO STATE – UDU
OSUN STATE UNIVERSITY, OSOGBO, OSUN STATE – UNIOSUN
NNAMDI AZIKIWE UNIVERSITY, AWKA, ANAMBRA STATE – UNIZIK
UNIVERSITY OF NIGERIA NSUKKA, ENUGU STATE – UNN
UNIVERSITY OF UYO, AKWA IBOM STATE – UYO
WELLSPRING UNIVERSITY, IRHIHI-OGBANEKI, BENIN CITY, EDO STATE – WELLSPRING
WESTERN DELTA UNIVERSITY, OGHARA, DELTA STATE – WESTERN-DEL

UTME and Direct Entry Requirements to Study Accounting [Administration]

DIRECT ENTRY REQUIREMENT:

Two (2) A Level passes chosen from Economics, Accounting, Business Management, Government and Geography.

UTME ENTRY REQUIREMENT:

Five (5) SSC credit passes to include English Language, Mathematics, Economics and any other two (2) other subjects.
For NBC holders, the other two (2) relevant subjects could be from any of Principles of Accounts, Commerce, Office Practice and Secretarial Duties.

UTME SUBJECT COMBINATION FOR ACCOUNTING: Mathematics, Economics plus any Social Science subject.

List of Universities Offering Accounting [Social Science]

AMBROSE ALLI UNIVERSITY, EKPOMA, EDO STATE – AAU
AFE BABALOLA UNIVERSITY, ADO-EKITI, EKITI STATE – ABUAD
ACHIEVERS UNIVERSITY, OWO, ONDO STATE – ACHIEVERS
ADAMAWA STATE UNIVERSITY, MUBI, ADAMAWA STATE – ADSU
ADMIRALTY UNIVERSITY OF NIGERIA, IBUSA, DELTA STATE – ADUN
AIR FORCE INSTITUTE OF TECHNOLOGY, KADUNA, KADUNA STATE – AFIT-DEG
AJAYI CROWTHER UNIVERSITY, OYO, OYO STATE – AJAYI
AKWA IBOM STATE UNIVERSITY, IKOT-AKPADEN, AKWA IBOM STATE – AKSU
AL- HIKMAH UNIVERSITY, ILORIN, KWARA STATE – AL-HIKMAH
AL-QALAM UNIVERSITY, KATSINA, KATSINA STATE – AL-QALAM
ANCHOR UNIVERSITY, AYOBO, LAGOS STATE – ANCHOR-UNI
ARTHUR JARVIS UNIVERSITY, AKPABUYO, CROSS RIVER STATE – ARTHUR-JARVIS
ATIBA UNIVERSITY, OYO, OYO STATE – ATIBA
AUCHI POLYTECHNIC, AUCHI, EDO STATE. (AFFL TO NNAMDI AZIKIWE UNIVERSITY, AWKA)”>AUCHIPOLY-DEG
ADELEKE UNIVERSITY, EDE, OSUN STATE – AUE
AUGUSTINE UNIVERSITY, ILARA, LAGOS, LAGOS STATE – AUGUSTINE
BABCOCK UNIVERSITY, ILISHAN-REMO, OGUN STATE – BABCOCK
BAYERO UNIVERSITY, KANO, KANO STATE – BAYERO
BAZE UNIVERSITY, ABUJA, FCT“>BAZE
BELLS UNIVERSITY OF TECHNOLOGY, OTA, OGUN STATE – BELLS
UNIVERSITY OF BENIN, BENIN CITY, EDO STATE – BENIN
BINGHAM UNIVERSITY, KARU, NASARAWA STATE – BINGHAM
BENSON IDAHOSA UNIVERSITY, BENIN CITY, EDO STATE – BIU
BOWEN UNIVERSITY, IWO, OSUN STATE – BOWEN
UNIVERSITY OF CALABAR, CALABAR, CROSS RIVER STATE – CALABAR
CALEB UNIVERSITY, IMOTA, LAGOS STATE – CALEB
CHRISLAND UNIVERSITY, OWODE, OGUN STATE – CHRISLAND
CHRISTOPHER UNIVERSITY, MOWE, OGUN STATE – CHRISTOPHER
CLIFFORD UNIVERSITY, OWERRINTTA, ABIA STATE – CLIFFORD
COAL CITY UNIVERSITY, ENUGU, ENUGU STATE – COAL-CITY
COVENANT UNIVERSITY, CANAAN LAND, OTA, OGUN STATE – COVENANT
CRAWFORD UNIVERSITY, IGBESA, OGUN STATE – CRAWFORD
CROWN HILL UNIVERSITY, EIYENKORIN, KWARA STATE – CROWN-HILL
CROSS RIVERS UNIVERSITY OF TECHNOLOGY, CALABAR, CROSS RIVERS STATE – CRUTECH
CRESCENT UNIVERSITY, ABEOKUTA, OGUN STATE – CUAB
DELTA STATE UNIVERSITY, ABRAKA, DELTA STATE – DELSU
DOMINICAN UNIVERSITY, IBADAN, OYO STATE – DOMINICAN-UNI
EDWIN CLARK UNIVERSITY, KIAGBODO, DELTA STATE – EDWIN CLARK
EKITI STATE UNIVERSITY, ADO-EKITI, EKITI STATE – EKSU
EASTERN PALM UNIVERSITY, OGBOKO, IMO STATE – EPU
EDO UNIVERSITY, IYAMHO, EDO STATE – EUI
FEDERAL UNIVERSITY, DUTSE, JIGAWA STATE – FED-DUTSE
FEDERAL UNIVERSITY, GASHUA, YOBE STATE – FED-GASHUA
FEDERAL UNIVERSITY, GUSAU, ZAMFARA STATE – FED-GUSAU
FEDERAL UNIVERSITY, BIRNIN-KEBBI, KEBBI STATE – FED-KEBBI
ALEX EKWUEME FEDERAL UNIVERSITY, NDUFU-ALIKE, EBONYI STATE – FED-NDUFU
FEDERAL UNIVERSITY, OTUOKE, BAYELSA STATE – FED-OTUOKE
FEDERAL UNIVERSITY, OYE-EKITI, EKITI STATE – FED-OYE EKITI
FOUNTAIN UNIVERSITY, OSOGBO, OSUN STATE – FOUNTAIN
GODFREY OKOYE UNIVERSITY, URGWUOMU- NIKE, ENUGU STATE – GOUU
GREGORY UNIVERSITY, UTURU, ABIA STATE – GREGORY
GOMBE STATE UNIVERSITY, TUDUN WADA, GOMBE, GOMBE STATE – GSU
HALLMARK UNIVERSITY, IJEBU-ITELE, OGUN STATE – HALLMARK
UNIVERSITY OF ILORIN, ILORIN, KWARA STATE – ILORIN
INSTITUTE OF MANAGEMENT AND TECHNOLOGY, ENUGU (AFFILIATED TO UNIVERSITY OF NIGERIA, NSUKKA) – IMTENU-DEG
JOSEPH AYO BABALOLA UNIVERSITY, IKEJI-ARAKEJI, OSUN STATE – JABU
UNIVERSITY OF JOS, JOS, PLATEAU STATE – JOS
KADUNA STATE UNIVERSITY, KADUNA, KADUNA STATE – KASU
KOLADAISI UNIVERSITY, IBADAN, OYO STATE – KOLADAISI
KOGI STATE UNIVERSITY, ANYIGBA, KOGI STATE – KSU
KWARA STATE UNIVERSITY, MALETE, ILORIN, KWARA STATE – KWASU
LANDMARK UNIVERSITY, OMU-ARAN, KWARA STATE – LANDMARK
IBRAHIM BADAMASI BABANGIDA UNIVERSITY, LAPAI, NIGER STATE – LAPAI
LEGACY UNIVERSITY, OKIJA, ANAMBRA STATE – LEGACY
UNIVERSITY OF MAIDUGURI ( – eLEARNING), MAIDUGURI, BORNO STATE – MAIDUGURI-ELUON
YUSUF MAITAMA SULE UNIVERSITY, KANO, KANO STATE – MAITAMA
MICHAEL AND CECILIA IBRU UNIVERSITY, OWHRODE, DELTA STATE – MC-IBRU
MOUNTAIN TOP UNIVERSITY, MAKOGI-OBA, OGUN STATE – MOUNTAIN TOP
NIGERIAN ARMY UNIVERSITY, BIU, BORNO STATE – NAUB
NIGERIAN DEFENCE ACADEMY, KADUNA, KADUNA STATE – NDA
NIGER DELTA UNIVERSITY, WILBERFORCE ISLAND, BAYELSA STATE – NDU
NILE UNIVERSITY OF NIGERIA, ABUJA – NILE
NATIONAL OPEN UNIVERSITY OF NIGERIA – Elearning, LAGOS STATE – NOUN-ELUON
NOVENA UNIVERSITY, OGUME, DELTA STATE – NOVENA
OBONG UNIVERSITY, OBONG, NTAK, AKWA IBOM STATE – OBONG
ODUDUWA UNIVERSITY, IPETUMODU, OSUN STATE – ODUDUWA
OLABISI ONABANJO UNIVERSITY, AGO-IWOYE, OGUN STATE – OOU
PAN-ATLANTIC UNIVERSITY, AHMED ONIBUDO STREET, VICTORIA ISLAND, LAGOS STATE – PAN-ATLANTIC
PAUL UNIVERSITY, AWKA, ANAMBRA STATE – PAUL
PRECIOUS CORNERSTONE UNIVERSITY, IBADAN, OYO STATE – PC-UNI
NIGERIAN POLICE ACADEMY, WUDIL, KANO STATE – POL-ACAD
REDEEMERS UNIVERSITY, OSUN STATE – REDEEMERS
RENAISSANCE UNIVERSITY, OJIAGU-AGBANI, ENUGU, ENUGU STATE – RENAISSANCE
RHEMA UNIVERSITY, ABA, ABIA STATE – RHEMA
RITMAN UNIVERSITY, IKOT-EKPENE, AKWA IBOM STATE – RITMAN
SALEM UNIVERSITY, LOKOJA, KOGI STATE – SALEM
SAMUEL ADEGBOYEGA UNIVERSITY, OGWA, EDO STATE – SAU
SKYLINE UNIVERSITY NIGERIA, KANO, KANO STATE – SKYLINE
SOUTHWESTERN UNIVERSITY, OKUN-OWA, OGUN STATE – SOUTHWESTERN
SPIRITAN UNIVERSITY, NNEOCHI, ABIA STATE – SPIRITAN
SUMMIT UNIVERITY, OFFA, KWARA STATE – SUMMIT
TANSIAN UNIVERSITY, OBA, ANAMBRA STATE – TANSIAN
TARABA STATE UNIVERSITY, JALINGO, TARABA STATE – TSUJ
USMANU DANFODIYO UNIVERSITY ( – eLEARNING), SOKOTO, SOKOTO STATE – UDU-ELUON
UMARU MUSA YARADUA UNIVERSITY, KATSINA, KATSINA STATE – UMYUK
UNIVERSITY OF AFRICA, TORU-ORUA, BAYELSA STATE – UNI-AFRICA
HEZEKIAH UNIVERSITY, UMUDI, IMO STATE – UNIHEZ
KINGS UNIVERSITY, ODE-OMU, OSUN STATE – UNIKINGS
UNIVERSITY OF UYO (E – LEARNING), UYO, AKWA IBOM STATE – UYO-ELUON
VERITAS UNIVERSITY, ABUJA, FCT – VERITAS
WESLEY UNIVERSITY, ONDO, ONDO STATE – WESLEYUNI
WESTERN DELTA UNIVERSITY, OGHARA, DELTA STATE – WESTERN-DEL
YOBE STATE UNIVERSITY, DAMATURU, YOBE STATE – YSU