JAMB Key Point For Accounting 2025/2026 | Area Of Concentration

Q: What are the main topics in Account for JAMB?

Below are the main topic to study for in JAMB Account; Nature and Significance of Bookkeeping and Accounting Principles of Double Entry Ethics in Accounting Cash Book Bank Transactions and Reconciliation Statements Final Accounts of a Sole Trader Stock Valuation Control Accounts and Self-Balancing Ledger Incomplete Records and Single Entry Manufacturing Accounts Accounts of Not-For-Profit-Making Organizations Departmental Accounts Branch Accounts Partnership Accounts Public Sector Accounting Information Technology in Accounting

Q: JAMB key point for Account 2025/2026 pdf free download?

The Jamb key Point for Mathematics 2025/2026 are: Nature and Significance of Bookkeeping and Accounting Principles of Double Entry Ethics in Accounting Cash Book Bank Transactions and Reconciliation Statements Final Accounts of a Sole Trader Stock Valuation Control Accounts and Self-Balancing Ledger Incomplete Records and Single Entry Manufacturing Accounts Accounts of Not-For-Profit-Making Organizations Departmental Accounts Branch Accounts Partnership Accounts Public Sector Accounting Information Technology in Accounting

JAMB Key Point For Accounting 2025/2026: Preparing for the JAMB Accounting exam can feel overwhelming, but understanding the key points can make your study process smoother and more focused. These key points highlight the essential topics, concepts, and formulas you need to know to succeed in the 2025/2026 exam. By concentrating on these areas, you can save time and ensure you’re ready for questions that are likely to appear. This guide will help simplify your preparation and provide you with the core details to excel in JAMB Accounting.

Table of Contents

JAMB Key Point For Accounting | Area Of Concentration 2025/2026

The Joint Admission and Matriculation Board (JAMB) UTME Examination is a very important examination for candidate who is seeking for admission into higher institutions (University, Polytechnic & college of Education). Accounting is one of the Important subject for Commercial students who wants to study

Understanding the key point for Mathematics will help you to simplify and make your preparation easier and faster by focusing more on the essential topics, concepts and formulas that will help you to score a good score in JAMB Mathematics UTME Examination.

If this is your first time of writing JAMB UTME Examination or you have write before this is going to serve as a guide for you in securing a high score in Mathematics JAMB UTME.

Also Read: Newly Approved JAMB Syllabus For Chemistry 2025/2026 pdf

What Is JAMB Key Point For Accounting 2025/2026

JAMB Key Point for Account 2025/2026 refers to a summarized guide or outline of the most important topics, formulas, concepts, and facts needed to excel in the Account section of the JAMB (Joint Admissions and Matriculation Board) examination. These key points serve as a simplified study tool to help students focus on critical areas that are frequently tested.

For the 2025/2026 academic session, the key points may include essential areas like:

Principles of Accounting
- Double-entry bookkeeping.
- Trial balance and its uses.
- Ledger entries and accounts.
- Bank reconciliation statements.
- Errors not affecting the trial balance.
Financial Accounting
- Preparation of final accounts (Trading, Profit & Loss accounts, and Balance Sheets).
- Adjustments in financial statements (e.g., depreciation, accruals, prepayments).
- Manufacturing accounts.
- Single and multiple entries.
Partnership Accounts
- Partnership formation.
- Profit and loss appropriation.
- Admission and retirement of partners.
- Goodwill and capital accounts.
Company Accounts
- Issuance of shares and debentures.
- Preparation of income statements and balance sheets for companies.
- Share capital and reserves.
Public Sector Accounting
- Preparation of government financial statements.
- Differences between public and private sector accounting.
Cost Accounting
- Types of costs (fixed, variable, total).
- Cost allocation and control.
- Marginal and absorption costing.
Accounting Ratios
- Liquidity ratios (current ratio, quick ratio).
- Profitability ratios (gross profit margin, net profit margin).
- Activity ratios (inventory turnover, debtor collection period).
Banking and Finance
- Cashbook preparation.
- Petty cash systems and imprest systems.
- Accounting for cheques and bank transactions.
Ethics in Accounting
- Fundamental principles of ethical accounting practices.
- Issues of fraud, embezzlement, and misappropriation.

These key points are designed to help students streamline their studies and focus on mastering the core aspects of Account for JAMB. They often come in the form of concise notes, questions, and diagrams for quick revision. Preparing with these can boost confidence and increase the chances of performing well on the exam.

Also Read: Newly Approved JAMB Syllabus For Mathematics 2025/2026

You can Download JAMB Syllabus PDF Here

FAQs;

Is JAMB syllabus for Accounting?

Yes the JAMB syllabus for account is out, click the link below to see JAMB Syllabus for all
JAMB syllabus

How to prepare for JAMB 2025?

To prepare effectively for JAMB 2025 you need to:
Focus on understanding key concepts rather than rote memorization.
Practice past questions and answers to get familiar with JAMB’s questioning style.
Solve mock exams or practice tests from reliable sources like JAMB practice apps.

What are the main topics in Account for JAMB?

Below are the main topic to study for in JAMB Account;
Nature and Significance of Bookkeeping and Accounting
Principles of Double Entry
Ethics in Accounting
Cash Book
Bank Transactions and Reconciliation Statements
Final Accounts of a Sole Trader
Stock Valuation
Control Accounts and Self-Balancing Ledger
Incomplete Records and Single Entry
Manufacturing Accounts
Accounts of Not-For-Profit-Making Organizations
Departmental Accounts
Branch Accounts
Partnership Accounts
Public Sector Accounting
Information Technology in Accounting

What are the most repeated questions in Account JAMB?

The most repeated questions in Account JAMB are;
What is the difference between trial balance and balance sheet?
Explain the concept of double-entry bookkeeping.
How is goodwill treated in partnership accounts during admission or retirement of a partner?
Describe the petty cash imprest system.
Calculate ratios such as gross profit margin or current ratio based on provided financial data.
Prepare a trading, profit & loss account, and balance sheet from a given trial balance.
Identify errors that do not affect the trial balance, such as errors of omission or errors of commission.
Explain the differences between capital expenditure and revenue expenditure.

JAMB key point for Account 2025/2026 pdf free download?

The Jamb key Point for Mathematics 2025/2026 are:
Nature and Significance of Bookkeeping and Accounting
Principles of Double Entry
Ethics in Accounting
Cash Book
Bank Transactions and Reconciliation Statements
Final Accounts of a Sole Trader
Stock Valuation
Control Accounts and Self-Balancing Ledger
Incomplete Records and Single Entry
Manufacturing Accounts
Accounts of Not-For-Profit-Making Organizations
Departmental Accounts
Branch Accounts
Partnership Accounts
Public Sector Accounting
Information Technology in Accounting

Conclusion

The jamb Key point is an important guide for students who wants to sit the 2025 Accounting JAMB UTME Examination. Mastering the key point provided above will help you to secure a very good score in UTME examinations, so don’t wait till it is few day to your exam start reading now and always remember to pray as if everything depend on God and work as if everything depends on Man with that you can achieve a greater goal.

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