The JAMB Principles of Accounts exam at a glance
Before you practise a single question, know exactly what you are preparing for. In the 2026/2027 UTME, Principles of Accounts is a computer-based paper with a fixed shape — and knowing that shape is half the battle.
| Feature | JAMB Principles of Accounts |
|---|---|
| Number of questions | 40 multiple-choice |
| Marks | 100 (each subject is scored out of 100; four subjects = 400) |
| Time | The whole UTME is 2 hours for all four subjects — about 40 seconds per question |
| Negative marking | None — never leave a question blank |
| Calculators | You may not bring your own calculator; work by hand. Confirm current rules at jamb.gov.ng |
| Format | 100% computer-based (CBT) |
The single most important fact for “past questions” is this: the syllabus changes very little from year to year, so the same topics and question styles come back again and again. That is why practising by topic beats memorising any one year’s paper.
Practise JAMB Principles of Accounts free (CBT)
The real reason students search for “past questions” is simple — they want to practise like the real exam. You can do that here right now, free, with no download and no sign-up:
- JAMB Principles of Accounts CBT practice — original, syllabus-based questions in the exact JAMB style, each with a worked explanation the moment you answer.
- Full Principles of Accounts subject test — sit a complete set the way the UTME presents it.
- Timed Principles of Accounts practice — build speed at the real ~40-seconds-per-question pace.
- Full mock exam — combine Principles of Accounts with your other three subjects.
Every question on Belmadeng is written originally by our team to match the current JAMB syllabus. They are genuine practice questions with explanations — not copied past papers and never “expo” — so you learn the method, not just the answer.
Most-repeated JAMB Principles of Accounts topics
These are the high-frequency areas the UTME returns to almost every year. Master these and you cover the bulk of the marks. Practise any of them free from the Principles of Accounts syllabus page or jump straight into Principles of Accounts CBT practice.
- Accounts of Not for Profit Making
- Bank Transactions and Reconciliation
- Branch Accounts
- Cash Book
- Control Accounts
- Departmental Accounts
- Ethics Professional and Regulatory Bodies
- Final Accounts of a Sole
- Incomplete Records and Single Entry
- Information Technology in Accounting
- Introduction to Company Accounts
- Joint Venture Accounts
These are the topics you can practise on Belmadeng right now and more — see all 18 on the Principles of Accounts syllabus page. For the cross-subject picture, see Most-Repeated JAMB Topics by Subject.
A worked JAMB-style example
Here is one original, JAMB-style Principles of Accounts question from our bank, with the kind of worked answer you get after every question in the CBT:
Not-for-profit organisations exist mainly to ___ rather than to make profit.
A. serve members/society B. make profit C. pay dividends D. trade for gain
Answer: A (serve members/society). Not-for-profit organisations (clubs, societies, charities) exist to serve members/society, not to make profit.
How to use past questions the right way
Downloading a stack of old papers and reading the answers does almost nothing. Here is the method that actually raises Principles of Accounts scores:
- Practise by topic first. Take one topic at a time until you can score consistently, then move on — far more effective than random full papers early on.
- Always read the explanation — even when you got it right. Understanding why is what transfers to a new question in the exam.
- Then practise timed. Once a topic is solid, drill it against the clock to build the ~40-second pace.
- Target your weak topics. Your results highlight where you lose marks — spend your time there, not on what you already know.
- Space it out. Short daily sessions beat one long cram. Build a realistic schedule with the free study planner.
For the full approach, read How to Study Effectively for JAMB and JAMB CBT Time Management.
Where to get official past questions
The only official source of genuine JAMB past questions is JAMB itself, through its e-facility and approved materials at jamb.gov.ng. Treat any site selling “complete past questions and answers” or “2026 runs” with suspicion — many reproduce copyrighted material or are outright scams. Belmadeng gives you free, original, syllabus-accurate Principles of Accounts practice you can use on any phone as your everyday preparation, and we point you to the official portal for the real thing.
Avoid “expo” and leaked answers
Every year, candidates are cheated by “expo”, “runs” or leaked answers sold on social media. They do not work, they are frequently fake, and JAMB uses many shuffled variants and result checks that can get your result cancelled. There is no shortcut: consistent, syllabus-based Principles of Accounts practice is the only method that reliably raises a score — and it is free here.
Recommended textbooks
You do not need many books — one solid, syllabus-aligned Principles of Accounts text plus steady practice is enough. The official recommended texts for Principles of Accounts are listed on the Principles of Accounts syllabus page, and you can see the full cross-subject list in JAMB Recommended Textbooks. Always confirm the current recommendations at jamb.gov.ng.