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Contents & notes: what this topic covers
Under Departmental Accounts, the JAMB Principles of Accounts syllabus expects you to study:
- 12. Departmental Accounts a. Objectives b. Apportionment of incomes and expenses c. Departmental statement of profit or loss d. Inter-departmental transfer
Study notes & guidance
Study Departmental Accounts using a recommended Principles of Accounts textbook that follows the JAMB syllabus. Work through the contents listed above one by one, make brief notes in your own words, and then practise as many questions on this topic as you can — in Principles of Accounts, understanding and steady practice matter far more than memorising. Use the objectives below as a checklist: if you can do each one confidently, you have mastered this topic.
Objectives — candidates should be able to
After studying Departmental Accounts, you should be able to:
- Identify the reasons for preparing departmental accounts;
- Determine the expenses and incomes attributable to departments;
- Compute departmental profit or loss; and
- Understand the Accounting treatment of inter- departmental transfer.
These objectives are from the official JAMB syllabus. Use them as a checklist — if you can do each one confidently, you have mastered this topic.
Source: official JAMB UTME Principles of Accounts syllabus (IBASS, jamb.gov.ng). Reproduced for study use. Last checked: 17 Sept 2026. Always confirm the current syllabus on the official portal.