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Information Technology in Accounting

Topic 18 of 18 in the JAMB Principles of Accounts syllabus for 2026/2027. Study the contents and notes below, then check yourself against the objectives.

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Contents & notes: what this topic covers

Under Information Technology in Accounting, the JAMB Principles of Accounts syllabus expects you to study:

  • 18. Information Technology in Accounting a. Manual and computerized Accounting processing system b. Procedures involved in data processing c. Digitization and digital technologies in Accounting: i. machine learning and artificial intelligence (AI) ii. data analytics iii. mobile accounting iv. special accounting software d. Block chain technology in Accounting system e. Virtual Accounting RECOMMENDED TE Adekunle, K.O. (2014). Bounty Financial Accounti Agbasiere, E.A., Ufot C.I and Olugbenga T.E. (20 New Age Press Ltd.
  • Ayodele A. (2015). Financial Accounting for Scho Ekwue K. C. (2010). Principles of Accounts, Book Femi L. (2013). Simplified and Amplified Financi Frankwood and Alan S. (2002). Frankwood’s Busine Hassan M. M. (2001). Government Accounting, Lago Ibrahim, R.A and Kazeem R. A (2018). Essential F Ogun State: Tonad Publishers Limited.
  • Igben, R. O. (2004). Financial Accounting Made S ICAN (2021). Foundation Level Financial Accounti Nigeria.
  • Ono, D.I., Oshunnira, M. and Ozurigbo, P.M. (201 Hebn Publishers Plc.

Study notes & guidance

Study Information Technology in Accounting 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 Information Technology in Accounting, you should be able to:

  1. Differentiate between manual and computerized Accounting processing system;
  2. Identify the procedures involved in data processing;
  3. Identify the digital technologies use in Accounting processing system;
  4. Understand the benefits of block chain technology in Accounting system;
  5. Identify the services provided by virtual accountants such as book keeping, payroll processing, tax preparation, banks, credit and loan accounts reconciliation, financial statement preparation etc.; and
  6. Identify the advantages and disadvantages of computerized Accounting processing system. XTS ng for Schools and College, Ibadan: Bounty Press Ltd. 15). New age Financial Accounting SSS Text Books, Anambra: ols and Colleges, Ibadan: Spectrum Books Ltd. 1 & 2, Onitsha: Adson Publishing Company, al Accounting. ss Accounting, Prentice Hall International Edition. s: Malthouse Press Limited. inancial Accounting for Senior Secondary Schools (sixth edition), imple (Vol. I) Lagos: Roi Publishers. ng Study Text, Lagos: Institute of Chartered Accountants of 5). Financial Accounting for Senior Secondary Schools, Ibadan:

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.

Then practise: the fastest way to lock in a topic is to test yourself under time. Go to CBT practice →

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.

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