JAMB syllabus for Principles of Accounts 2025 is now out. Do you plan on taking on Accounting as one of your subject combinations in the forthcoming UTME? Then this guide is solely for you.
Examination Type | UTME / Direct Entry |
Examination Year | 2025/2026 |
Syllabus | Principles of Accounts |
File Format | |
File Size | 98KB |
The JAMB Principles of Accounts syllabus is designed to assess candidates’ understanding of the fundamentals of financial accounting, principles of bookkeeping, and the preparation of financial statements.
General Objectives
- Stimulate and sustain their interest in Principles of Accounts;
- Use the basic knowledge of and practical skills in Accounting;
- Apply the knowledge and interpretation of accounting information to decision making;
- Determine the relevance of accounting information to business and governments;
- Use information and communication technology for present and future challenges.
- Use current accounting principles in financial reporting
JAMB Syllabus for Principles of Accounts 2025
TOPICS/CONTENTS/NOTES | OBJECTIVES |
---|---|
1. Nature and Significance of Book keeping and Accounting a. Development of Accounting (including branches of accounting) b. Objectives of Book Keeping and accounting c. Users and characteristics of Accounting information d. Principles, concepts and conventions of Accounting (nature, significance and application) e. Role of Accounting records and information | Candidates should be able to: i. differentiate between Book Keeping and Accounting; ii. understand the historical background of Book Keeping and Accounting; iii. apply the right principles, concepts and conventions to solving Accounting problems; iv. understand the role of Accounting information in decision making; v. identify the types/branches of Accounting such as Cost Accounting, Management Accounting, Auditing, Financial Accounting, Forensic Accounting, Social and Environmental Accounting, Government Accounting and Taxation; and |
2. Principles of Double Entry a. Source documents b. Books of original entry c. Accounting equation d. Ledger and its classifications e. Trial balance f. Types and correction of errors g. Suspense Account | Candidates should be able to: i. identify various source documents and their uses; ii. relate source documents to the various books of original entry; iii. determine the effect of changes in elements of Accounting equation; iv. understand the role of double entry principles in treating financial transactions; v. extract a trial balance from ledger accounts; vi. identify various types of errors and their corrections; and vii. correct errors using suspense account |
3. Ethics in Accounting a. Objectives b. Qualities of an Accountant | Candidates should be able to: i. understand the ethics required in preparing and presenting Accounting information; ii. understand qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness; |
4. Cash Book a. Columnar Cash Books: i. single column ii. double column iii. three column b. Discounts c. Petty Cash Book and imprest system | Candidates should be able to: i. determine the cash float; ii. differentiate between two and three columnar cash books and how transactions are recorded in them; iii. differentiate between trade and cash discounts; iv. examine the effects of trade and cash discounts in the books of accounts; and v. identify various petty cash expenses. |
5. Bank Transactions and Reconciliation Statements a. Instrument of bank transactions b. e-banking system c. Causes of discrepancies between cash book and bank statement d. Bank reconciliation statement | Candidates should be able to: i. identify various instruments of bank transactions such as cheques, pay-in-slips, credit cards, debit cards, internet banking and their uses; ii. assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances; iii. identify factors that cause discrepancies between cash book balance and bank statement; and iv. determine adjusted cash book balance. |
Download JAMB 2025 Syllabus for Principles of Accounts
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Frequently Asked Questions
What topics should I prioritize in Principles of Accounts?
Focus on financial statements, double-entry principles, and bank reconciliation.
Will I be required to solve calculations?
Yes, expect numerical questions on ledger accounts, trial balances, and final accounts.
How many questions are in JAMB Principles of Accounts?
There are usually 40–50 multiple-choice questions.
What textbooks are recommended?
Use JAMB-approved textbooks like *Simplified Financial Accounting* by O.A. Longe.
What is the best way to prepare for the exam?
Practice past questions, understand the basics of bookkeeping, and master financial statement preparation.

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