Newly Approved JAMB Syllabus For Accounting 2025/2026

Have you been searching for JAMB Syllabus For Accounting 2025/2026? if yes is the answer to these question, then keep reading this post.

In this article we are going to be providing you the comprehensive JAMB syllabus for Accounting for the 2025/2026 examination exercise.

Accounting is a Compulsory subject for candidates who wants to study the following courses: Here are the courses: Accounting, Business Administration, Banking and Finance, Economics, Management, Financial Management, Public Administration, International Relations in any of the Nigeria institution.

Knowing the right topic to read for will help you to secure a good score in the upcoming UTME Exam.

Table of Contents

Newly Approved JAMB Syllabus For Accounting 2025/2026 pdf

JAMB Syllabus is a document that shows the topics, are of concentration for the UTME Examination. It is design to guide aspirants and help them prepare adequately for their upcoming exam.

The newly approved JAMB syllabus for Accounting contains over About 15 Topics which are grouped session by session.

SESSION A: JAMB Syllabus for Accounting – Nature and significance Of Accounting

a. Development of accounting (including branches of accounting)
b. Objectives of bookkeeping and accounting;
c. Principles, concepts and conventions of accounting (nature, significance and
application)
d. Role of accounting records and information

SESSION B: JAMB Syllabus for Accounting- Principles of Double Entry

a. Functions of source documents

b. Books of original entry

c. Accounting equation

d. The ledger and its classifications

e. Trial balance

f. Types and treatment of errors and use of suspense account

SESSION C: JAMB Syllabus for Accounting- Cash Book

a. Petty cash book and the imprest system

b. Columnar cash books

c. Discounts

SESSION D: JAMB Syllabus for Accounting Bank Transactions and Reconciliation Statements

a. Instrument of bank transactions

b. e-banking system

c. Courses of discrepancies between cash book and bank statement

d. Bank reconciliation statement

SESSION E: JAMB Syllabus for Accounting The Final Accounts of a Sole Trader

a. Trading and profit and loss account

b. Balance sheet

c. Adjustments:

provision for bad and doubtful debt

ii. provision for discounts

iii. provision for depreciation using the straight line and reducing balance methods

iv. accruals and prepayments

v. drawings

RECOMMENDED

SESSION F: JAMB Syllabus for Accounting Stock Valuation

a. Methods of cost determination using FIFO, LIFO, and simple average
b. The advantages and disadvantages of the methods
c. The importance of stock valuation

SESSION G: JAMB Syllabus for Accounting Control Accounts and Self-balancing Ledgers

a. Uses of control accounts
b. Purchases ledger control account
c. Sales ledger control account

SESSION H: JAMB Syllabus for Accounting Incomplete Records and Single Entry

a. Conversion of single entry to double entry
b. Determination of missing figures
c. Preparation of final accounts from incomplete records

SESSION I: JAMB Syllabus for Accounting Manufacturing Accounts

a. Cost classification
b. Cost apportionment
c. Preparation of manufacturing account

SESSION J: JAMB Syllabus for Accounting Accounts of Not-For-Profit-Making Organizations.

a. Objectives of not-for-profit making organizations
b. Receipts and payments account
c. Income and expenditure account
d. Balance sheet

SESSION K: JAMB Syllabus for Accounting Departmental Accounts

a. Objectives
b. Apportionment of expenses
c. Departmental trading and profit and loss account

SESSION L: JAMB Syllabus for Accounting Branch Accounts

a. Objectives
b. Branch accounts in the head office books
c. Head office account
d. Reconciliation of branch and head office books

SESSION M: JAMB Syllabus for Accounting Partnership Accounts

a. Formation of partnership
b. Profit and loss account
c. Appropriation account
d. Partners current and capital accounts
e. Treatment of goodwill
f. Admission/retirement of a partner
g. Dissolution of partnership
h. Conversion of a partnership to a company

SESSION N: JAMB Syllabus for Accounting Introduction to Company Accounts

a. Formation and classification of companies
b. Issue of shares and debentures
c. Forms of final accounts of companies
d. Interpretation of accounts using ratios.
e. Distinction between capital and revenue reserves

SESSION O: JAMB Syllabus for Accounting Public Sector Accounting

a. Comparison of cash and accrual basis of accounting
b. Sources of government revenue
c. Capital and recurrent expenditure
d. Consolidated revenue fund
e. Statement of assets and liabilities
f. Responsibilities and powers of:

i. The Accountant General
ii. The Auditor General
i. The Minister of Finance
ii. The Treasurer of local government

g. Instruments of financial regulation

How to Prepare for the JAMB Accounting Exam Using the JAMB Syllabus for Principles of Accounting

The JAMB syllabus is a very important material for candidates who is preparing for the upcoming jamb Accounting examination; the syllabus will help you to focus more the topics that will be very important for you during the exam.

At the end of studying the jamb syllabus you are expected to know the following;

Familiarize Yourself with the Format:

The JAMB syllabus for Accounting is organized by topic, so it’s important to understand how the information is presented.
Take some time to review the syllabus and get a feel for the overall structure.

Identify Your Strengths and Weaknesses:

Look through the syllabus and make a list of the topics and skills that you feel confident about, as well as those you need to work on.
This will help you prioritize your study efforts and focus on the areas where you need the most improvement.

Create a Study Plan:

Use the JAMB syllabus to create a study plan that targets the specific topics and skills that will be tested on the exam.
Consider breaking your study time into smaller chunks and focusing on one topic or skill at a time.

Review and Practice:

As you study, be sure to review the material and practice applying the concepts.
This can help you retain the information and feel more confident on test day.

Use Study Aids:

There are many resources available to help you study for the JAMB exam, including textbooks, online courses, and practice tests.
Consider incorporating these resources into your study plan to supplement the information in the JAMB syllabus.

JAMB Recommended TextBooks for Accounting 2025/2026

According to the official website of JAMB, the following are the recommended textbooks for Accounting:

Jamb Principle of Accounts Syllabus Recommended Textbook
Adeifa O. Ajileye, J. O and Oluwasanna, R. O (2001). Get your Financial Accounting Right. Book One: Oyo, Tenlad Press International.
Ajileye, J. O. and Adetifa O. (2001). Get your Financial Accounting Right, Book Two: Lagos: De Hadey Printing Services
Akinduko, A. O (2001). Basic Accounting: Akure: Spetins
Anao, A. R (1993). An Introduction to Financial Accounting, Lagos: Longman
Awoyemi, E. O. (1989). A guide to Government Accounting and Internal Audit, Ibadan: Onibonje Press
Dodge, R. (2002). Foundation of Business Accounting, (Second Edition), Bershire: Chapman and Hall
Ekwere, A. B. (1997). Contemporary Accounting, Abuja: Aflon Finance (Control and Management) Act 1959
Frank, W. and Omuya, J. O. (1988). Book keeping and Accounting for Senior Secondary Schools, Vols. 1 & 2 London: Pitman
Hassan M. M. (2001). Government Accounting, Lagos: Malthouse Press Limited
Igben, R. O. (2004). Financial Accounting Made Simple (Vol. I) Lagos: Roi Publishers
Longe, O. A. and Kazeem, R. A (2006). Essential Financial Accounting for Senior Secondary Schools: Lagos: Tonad Publishers Limited
Millichamp, A. H. (1989). Foundation Accounting: An Introduction manual for Accounting Students, London: DP Publications
Okwoli, A. A. (1995). Financial Accounting, Zaria: Tamaza Publishers
Oshisami, K. (1997). Government Accounting and Financial Control: Ibadan: Spectrum

Conclusion

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