JAMB Principles of Accounts Syllabus

The JAMB Principles of Accounts syllabus for the 2026/2027 UTME is the official document that lists every topic, objective and recommended text you will be examined on. It covers the nature and objectives of accounting; bookkeeping and the double-entry system; the ledger, trial balance and final accounts; cash books and bank reconciliation; control accounts; accounts of not-for-profit organisations, partnerships and companies; and interpretation of accounts. Every question in the Principles of Accounts paper is drawn from this syllabus, so studying any topic outside it is a waste of time. The complete, up-to-date syllabus is reproduced in full on this page.

The areas of concentration are the sections and high-frequency topics the UTME focuses on. Double-entry bookkeeping, the trial balance and final accounts (trading, profit-and-loss and balance sheet), cash books and bank reconciliation, and control accounts are the highest-yield areas — practise preparing accounts until the format is automatic. Concentrate your revision on these areas first, then cover the rest of the syllabus — and practise past-question-style questions on each area so you recognise how they are tested.

JAMB sets 40 multiple-choice questions in Principles of Accounts, worth 100 marks. Only Use of English has more (60 questions). Across your four subjects the UTME totals 180 questions and 400 marks.

The whole UTME lasts two hours (120 minutes) for all four subjects combined — roughly 40 seconds per question. Answer the questions you know quickly, flag the harder ones, and return to them. There is no negative marking, so never leave any question unanswered.

Use of English is the only universally compulsory subject, but Principles of Accounts is required or accepted for Accounting, Banking and Finance, Business Administration and many commercial and management courses.

While JAMB does not publish a 'hot topics' list, the syllabus changes little year to year, so the same high-frequency topics recur. Double-entry bookkeeping, the trial balance and final accounts (trading, profit-and-loss and balance sheet), cash books and bank reconciliation, and control accounts are the highest-yield areas — practise preparing accounts until the format is automatic. Studying strictly by the syllabus and practising many questions per topic is the reliable way to prepare — never rely on 'expo' or leaked questions, which are scams and can cost you your result.

The official syllabus recommends standard texts: Financial Accounting for Schools and Colleges (Ayodele) and Frankwood's Business Accounting. You do not need every book — one complete, syllabus-aligned textbook plus consistent past-question practice is enough. See the full recommended-texts list below.

JAMB publishes the official syllabus free on the IBASS portal at jamb.gov.ng (Quick Links → Syllabus System). Rather than a static PDF, this page reproduces the complete Principles of Accounts syllabus for 2026/2027 — every section, topic and recommended text — so you can study it on any phone, with progress tracking and practice built in. Always confirm the current syllabus on the official portal.

No — the core topics stay largely the same from year to year because the subject content does not change. The only occasional changes are to prescribed texts in a few subjects. Always check the official syllabus at the start of your preparation to confirm nothing in your subjects has been updated.

No. JAMB does not use negative marking, so a wrong answer simply scores zero — there is no penalty. This means you should attempt every one of the 40 questions, even where you have to make an educated guess near the end of the time.

Turn the syllabus into a checklist: study one topic, then immediately practise questions on it so it sticks; give the most time to the areas of concentration that carry the most topics; use one recommended textbook rather than many; and practise past-question-style questions under timed conditions to build speed. Track each topic on this page from Not started to Mastered so you always know what is left.

Belmadeng offers free, timed CBT practice with worked explanations. Study a topic here, then test yourself — your weak topics are highlighted afterwards so you know exactly what to revise. Explore CBT practice to prepare the way the real Computer-Based Test works.